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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal PKM Manajemen Bisnis AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis JEBD
Rahmadania, Siti Aisyah Nurrizqi
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Social Sciences

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Pengaruh Pajak dan Kualitas Audit terhadap Transfer Pricing Ambarita, Dinar; Rahmadania, Siti Aisyah Nurrizqi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 1 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i1.1008

Abstract

This research aims to investigate the effects of Audit Quality and Audit Cost on Transfer Pricing. This research analyzed the financial accounts of international corporations listed on Bursa Efek Indonesia (BEI) from 2018 to 2022. This research employed a purposive sampling method to gather data from 19 international firms listed on Bursa Efek Indonesia between 2018 and 2022. This study utilizes second-level financial statements from each organization in the research sample. This study employs the following independent variables: Pay (X1), Audit Quality (X2), and Transfer Pricing (Y) as the dependent variable. The current study employs the panel data regression methodology. This article evaluates the research outcomes utilizing the Eviews 10 Student Version Lite crack. The research determined that the optimal model is the Fixed Effect Model (FEM). The findings of this study indicate that Pajak exerts a partial influence on transfer pricing, however audit quality does not demonstrate a partial effect on transfer pricing. Nonetheless, when both elements are concurrently considered, they exert a cumulative influence on Transfer Pricing.
Pengaruh Kepemilikan Institusional, Transfer Pricing, dan Pertumbuhan Penjualan terhadap Penghindaran Pajak Butar-Butar, Obed Edom; Sunarto, Sunarto; Kwartarani, Yunita; Rahmadania, Siti Aisyah Nurrizqi
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 1 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v5i1.1220

Abstract

This research aims to analyze the influence of Institutional Ownership, Transfer Pricing and Sales Growth on Tax Avoidance. This type of research is quantitative research with secondary data sources. The population in this research is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022. The sample selection method used in this research was purposive sampling so that the final sample obtained was 12 companies with a research period of 5 years. The research results show that the variables Institutional Ownership, Transfer Pricing and Sales Growth simultaneously influence Tax Avoidance. Then, partially, the Institutional Ownership and Transfer Pricing variables have no effect on Tax Avoidance. Meanwhile, Sales Growth influences Tax Avoidance.
Edukasi Pengembangan Produk UMKM dengan Pendekatan Inovasi pada UMKM Kelurahan Curug Kecamatan Bojongsari Depok Rahmadania, Siti Aisyah Nurrizqi; Putren, Irenne
Jurnal PKM Manajemen Bisnis Vol. 5 No. 2 (2025): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v5i2.1590

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in driving local economies, particularly in urban and semi-urban areas. However, many MSME actors face challenges in product development and innovation due to limited knowledge and resources. This community service activity aims to enhance the capacity of MSME entrepreneurs in Curug Subdistrict, Bojongsari District, Depok City through education on product development with an innovation approach. The program was conducted in April 2025 at the Curug Subdistrict Office and involved 12 lecturers from Pamulang University as facilitators. A total of 28 MSME entrepreneurs from Curug participated in the activity. The implementation method included presentations, practical sessions, discussions, and Q&A. The materials focused on product innovation strategies, value creation, packaging design, and marketing approaches tailored for MSMEs. The interactive format encouraged active participation and knowledge sharing among participants. As a result, participants gained new insights and skills in developing and differentiating their products to enhance market competitiveness. Feedback from attendees indicated increased motivation and readiness to implement innovations in their respective businesses. This PKM activity demonstrated the importance of academic involvement in empowering MSMEs and fostering local economic resilience through practical education and collaborative learning.
Pengaruh Capital Intensity dan Kepemilikan Asing pada Agresivitas Pajak dengan Komisaris Independen Sebagai Pemoderasi Azizah, Amin Nur; Purnomo, Endry; Rahmadania, Siti Aisyah Nurrizqi
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 3 (2026): Januari - Maret
Publisher : CV. ITTC INDONESIA

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Abstract

Tax is the main source of state revenue and plays a crucial role in supporting national development. However, the implementation of the self-assessment system in Indonesia provides opportunities for companies to engage in tax aggressiveness through various tax planning strategies. This study aims to examine the effect of capital intensity and foreign ownership on tax aggressiveness with independent commissioners as a moderating variable. This research employs a quantitative approach using secondary data derived from the financial statements of consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Panel data regression analysis with interaction testing is used to analyze the moderating effect. Tax aggressiveness is measured using the Effective Tax Rate (ETR), capital intensity is measured by the proportion of fixed assets to total assets, and foreign ownership is measured by the percentage of shares owned by foreign investors. The results indicate that capital intensity and foreign ownership simultaneously affect tax aggressiveness. Partially, capital intensity and foreign ownership have an effect on tax aggressiveness. However, independent commissioners are not able to moderate the relationship between capital intensity and tax aggressiveness, nor between foreign ownership and tax aggressiveness. This study is expected to contribute to the development of tax accounting literature and provide insights for companies and policymakers in improving tax compliance.
Co-Authors Ambarita, Dinar Azizah, Amin Nur Butar-Butar, Obed Edom Kwartarani, Yunita Purnomo, Endry Putren, Irenne Sunarto Sunarto