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All Journal Jurnal Reviu Akuntansi dan Keuangan Krisna: Kumpulan Riset Akuntansi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis JMM (Jurnal Masyarakat Mandiri) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan BJRA (Bongaya Journal of Research in Accounting) Aptisi Transactions on Management Competitive Jurnal Akuntansi dan Keuangan Jurnal Dinamika UMT EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Al-Kharaj: Journal of Islamic Economic and Business Jurnal Riset Akuntansi Kontemporer Jurnal Akademi Akuntansi (JAA) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Sustainable Tourism and Entrepreneurship International Journal of Digital Entrepreneurship and Business (IDEB) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Ilmiah Ilmu Manajemen (JUIIM) JURNAL ECONOMINA Jurnal Manajemen Bisnis Kewirausahaan Journal of Artificial Intelligence and Digital Business Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Publikasi Ilmu Manajemen Intelektual : Jurnal Penelitian Dosen Akuntansi International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Riset Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Riset Akuntansi dan Keuangan Indonesia International Journal of Economics, Business and Innovation Research IECON: International Economics and Business Conference Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa International Journal of Management and Business Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis Amnesty: Jurnal Riset Perpajakan CREATIVE: Jurnal Pengabdian Masyarakat Jurnal Akuntan Publik Optimal: Jurnal Ekonomi dan Manajemen
Imam Hidayat
Universitas Muhammadiyah Tangerang
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH KEPEMILIKAN ASING, UKURAN PERUSAHAAN, LEVERAGE,DAN BEBAN PAJAK TERHADAP TRANSFER PRICING Nadiah Adilah; Dirvi Surya Abbas; Imam Hidayat; Budi Rohmansyah
Akuntansi Vol. 1 No. 4 (2022): Desember: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i4.120

Abstract

The purpose of this study was to determine the effect of foreign ownership, firm size, leverage and profitability on transfer pricing, empirical studies of mining companies listed on the Indonesia Stock Exchange (IDX). The period used in this study is 5 (five) years, starting from 2017 - 2021.This study uses a quantitative approach. The population in this study is 44 mining companies listed on the Indonesia Stock Exchange. The sampling technique used is Purpoisve Sampling. Based on the predetermined criteria obtained 9 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange (IDX) website. The analytical method used is panel data regression analysis.The results showed that simultaneously. Foreign Ownership, Company Size, Leverage and Tax Burden together have an effect on Transfer Pricing. Partially Company Size has a negative effect on Transfer Pricing, while Foreign Ownership, Leverage has no effect on Transfer Pricing. But the tax burden has an effect on transfer pricing.
Pengaruh Reputasi Perusahaan, Environmental Social and Governance, Kualitas Audit dan Manajemen Laba Terhadap Tax Avoidance pada Perusahaan Manufaktur Yang Terdaftar di BEI Periode 2020-2024 Febrian Pamela; Dirvi Surya Abbas; Imam Hidayat
Akuntansi Vol. 5 No. 2 (2026): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i2.3249

Abstract

This study aims to analyze the influence of Corporate Reputation, Environmental, Social, and Governance (ESG), Audit Quality, and Earnings Management on Tax Avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Tax Avoidance is a company's effort to minimize its tax burden legally and in accordance with the provisions of tax laws and regulations. The study used purposive sampling with a sample size of 16 companies, resulting in 80 observational data over five years. The data used are secondary data from financial statements and annual reports published on the official website of the Indonesia Stock Exchange. The analytical method applied is panel data regression, with data processing using Eviews software version 12. The results of the study indicate that Corporate Reputation and Earnings Management have a positive effect on Tax Avoidance. Meanwhile, Environmental, Social, and Governance (ESG) and Audit Quality have a negative effect on Tax Avoidance practices. This study is expected to contribute to the government in supervising Tax Avoidance practices and also provide knowledge to investors so they can pay attention to aspects within the company before making investment decisions.
Pengaruh Profitabilitas, Kepemilikan Institusional, Kebijakan Deviden, dan Ukuran Perusahaan Terhadap Kebijakan Hutang Aldi Al Adiat; Hesty Ervianni Zulaecha; Imam Hidayat; Djenny Sasmita
Jurnal Publikasi Ilmu Manajemen Vol. 1 No. 4 (2022): Desember: Jurnal Publikasi Ilmu Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (981.121 KB) | DOI: 10.55606/jupiman.v1i4.660

Abstract

This research aims to examine the influence of profitability, institutional ownership, and dividend policy on debt policy on companies from automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research period used is 7 years which is the period 2015-2021. The research population includes all automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2015-2021. Sampling techniques use purposive sampling techniques. Based on the established criteria obtained 6 samples of companies from automotive sub-sector manufacturing companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The method of analysis used is the regression analysis of the data panel. The result showed the Return On Asset has a significant positive effect on debt policy. Institutional ownership that has no effect on the debt policy. The dividend policy has no effect on the debt policy. Firm size has no effect on the debt policy. Return On Asset, Institutional ownership, and Dividend policis Jointly affect Debt policy.
Co-Authors Aan Ramadha Azkiya Abbas, Dirvi Surya Adela Rhiana Novitasari Adelia Eka Resimasari Adelia Eka Resimasari Adityaningsih, Amelia Ahmad Jayanih Ahmad Jayanih Ahmad Mukoffi, Ahmad Ahmad Zaki Mubbarok Ahmad, Shieva Nur Azizah Ahmad Aldi Al Adiat Alen Verlianti Alifah Fauzi Ananta Pasya Octaviani Anggi Aprilia Anggi Aprilia Anggun Munifatul Afifah Apriansyah Saputra Aprilliani Tri Wiyanti Ardiana Salsabila Putri Asri Fitri Annisa Asri Fitri Annisa Aulia Ayu Nur Fauziah Aura Putri Rahmawati Budi Rohmansyah Carisa Dea Ananda Choirunnisa, Tarisa Adinda Damayanti, Alfina Ayu Daniel Rahandri Daniel Rahandri Daniel Rahandri Dewi Rachmania Dewi Rachmania Dewi, Filla Oktapia Sulistia Dhea Ayu Aprilia Dhea Zatira Djenny Sasmita Djenny Sasmita Dwi Ayu Paradita Dwi Ayu Paradita Dwi Oktaviani Efta Widiyah Ekasari, Andini Eko Sudarmanto Eko Sudarmanto Eldi Efriadi Ellyana, Reza Aini Eni Suharti Ersa Amanda Maulida Esa Nur Oktafianis Fani Apriliyani Fani Apriliyani Farras Putri Ramadhani Febrian Pamela Febrianto, Hendra Galuh Firda Khalimatussyadiyah Fransiska Destiana Solo Hakim, Mohamad Zulman Hamdani Hamdani . Hamdani Hamdani Hamdani Hamdani Hamdani Hamdani Herdiansyah Herdiansyah Hesti Febriatul Lubnaningtyas Hesty Ervianni Zulaecha Hesty Ervianni Zulaecha Hilda Nur Awaliah Husna Darra Sarra Hustna Dara Sarra Hustna Sarra Dara Imas Kismanah Imas Kismanah Indra Gunawan Siregar Indra Gunawan Siregar Irfan Fadholi Putra Irmadina, Zahra Puji Iwan Setiadi Izdahara Afrina Januar Eky Pambudi Januar Eky Pambudi January Eky Pambudi Jayanih, Ahmad Juana Noviyanti Juli Anwar Kharinda Mitha Defitri Khoirunnisa Khoirunnisa Khusnul Khotimah Kimsen Kimsen Kimsen KIMSEN, KIMSEN Kurniawati, May Mulan Lutvia Istiqomah Marsanda Apriyanti Maulana, Lusiana Mega Fatimah Rosana Melin Fitryani Moh. Rizki Kurniawan Mohamad Zulman Hakim Mohamad Zulman Hakim Mohamad Zulman Hakim Mohamad Zulman Hakim Mohammad Zulman Hakim Mudi Susilo Muhamad Fitri Muhamad Rafly Herdiansyah Muhammad Farhan Genio Srikandi Mutia Kholisah Nadiah Adilah Nadiatul Fiqriyah Nadiatun Masleha Nindhy Sellyna Pratiwi Noorkartina Mohamad Novi Sriwahyuni Nurato Nurul Adibah Nurul Adibah Nurul Rahmawati Ogi Nur Saputra Perwithasari, Resi Petty Aprilia Sari Pika Prawesty Pika Yolanda Prawesty, Pika Prayogo, Gilang Purba, Fany Dewi Irma Rachmania, Dewi Raden Doli Tejabaskara Rahardja, Liana Rahayu Nur Listiyo Ningsih Rara Andini Reni Anggraeni Repi Dwi Putri Riani , Alin Rifska Febriyani Risa Risyani Riska Kartika Sari Rizki Bella Andhika Siregar Rohmansyah, Budi Rosdwiana Putri Dewi Rosinah, Rosinah Rusmiati Rusmiati Saad, Asni Sadenah Berlin Saleman Hardi Yahawi Salsa Bella, Shifa Samino Hendrianto Santico, Novita Sari Yulyanti Sari, Susiana Nur Fita Sazali Zainal Abidin Seleman Hardi Yahawi Selly Ariyanti Lestari Selvianah, Meidi Septi Ludianah Shahruddin Mahzan Sigit Budi Santoso sigit budi santoso Siroj Tholibin Siti Nurjanah Sonia Nadia Muslimah Sri Wahyuni Suhariyanto Sukiranto, Sukiranto Susilawati Susilawati Sustari Alamsyah Sutria, Pinka Oktaviani Tasrullah, Tatang Triana Zuhrotun Aulia Triana Zuhrotun Aulia Umi Masruroh Virania Aulia Wati, Dwi Setia Watiyarrahmah Watiyarrahmah Widya Ayu Lestari wulan safitri Wulan Safitri, Wulan Yani, Sari Putri Yesika Ade Noviyani Yohanes August Goenawan, Yohanes August Yusniar, Vrisca Zulaecha, Hesty Ervianni