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All Journal Pena Justisia: Media Komunikasi dan Kajian Hukum IIJSE
Amanda, Rafly
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Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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The Effect of ESG, Profitability, and Company Size on Capital Structure and Its Impact on Company Value Amanda, Rafly; Setijaningsih, Herlin Tundjung
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7472

Abstract

This study aims to analyze the influence of Environmental, Social, and Governance (ESG), profitability, and company size on capital structure and its impact on company value in the coal mining sector listed on the Indonesia Stock Exchange (IDX) during the period 2018–2024. This study uses a quantitative approach with the path analysis method to determine the direct and indirect effects between variables. Data were obtained from the annual reports and sustainability reports of ten companies selected through purposive sampling techniques. The results of the study indicate that profitability has a negative and significant effect on capital structure, while ESG and company size do not have a significant effect. Furthermore, profitability and company size have a significant effect on company value, while ESG and capital structure do not have a significant effect. The mediation test with the Sobel Test shows that capital structure does not mediate the effect of ESG, profitability, and company size on company value. This finding indicates that profitability is the main factor that directly influences company value, and capital structure is not an effective intermediary channel in the relationship between these variables.
Review Of Tax Laws On Transfer Pricing Transactions In Indonesia Amanda, Rafly
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 002 (2024): Pena Justisia (Special Issue)
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v23i3.5444

Abstract

Taxes are one of the main sources of revenue for the country, and along with the globalization of the economy, the practice of transactions between affiliated companies (transfer pricing) has become an increasingly relevant issue. Transfer pricing is concerned with determining the price of goods, services, or assets exchanged between companies that have an affiliate relationship. In Indonesia, the Directorate General of Taxes (DGT) pays great attention to the practice of transfer pricing, considering the potential for tax evasion through inappropriate pricing in transactions between companies. This study aims to examine the perspective of tax law related to transfer pricing transactions in Indonesia, focusing on applicable tax regulations, provisions related to transfer pricing, and law enforcement efforts carried out by the DGT. The study also discusses various challenges and problems that arise in the implementation of transfer pricing regulations in Indonesia, such as difficulties in determining fair prices and the possibility of abuse by multinational companies. It is hoped that the results of this study can provide an understanding of the effectiveness of existing tax policies in dealing with transfer pricing problems and provide recommendations to improve the level of tax compliance in Indonesia.
Co-Authors Herlin Tundjung Setijaningsih, Herlin Tundjung