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Journal : Educoretax

Determination of financial performance and transfer pricing aggressiveness: Analysis of sales growth, leverage, company size and intangible assets (literature review) Supriyadi, Supriyadi; Widyastuti, Tri; Darmansyah, Darmansyah
Educoretax Vol 4 No 10 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i10.1128

Abstract

Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and phenomena of the relationship or influence between variables. This article reviews the Determination of Financial Performance and Transfer Pricing Aggressiveness: Analysis of Sales Growth, Leverage, Company Size and Intangible Assets, A Study of the Transfer Pricing Literature. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this research library are that: 1) The Effect of Sales Growth on Financial Performance; 2) The Effect of Leverage on Financial Performance; 3) Effect of Company Size on Financial Performance; 4) The Effect of Intangible Assets on Financial Performance; 5) The Influence of Sales Growth on Transfer Pricing Aggressiveness; 6) The Influence of Leverage on Transfer Pricing Aggressiveness; 7) The Influence of Company Size on Transfer Pricing Aggressiveness; 8) The Influence of Intangible Assets on Transfer Pricing Aggressiveness; and 9) The Influence of Financial Performance on Transfer Pricing Aggressiveness.
The influence of social norms and perceived fairness on voluntary tax compliance: The mediating role of personal norms and trust in government Marfiana, Andri; Widyastuti, Tri; Darmansyah, Darmansyah
Educoretax Vol 5 No 5 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i5.1670

Abstract

This study aims to analyze the factors influencing voluntary tax compliance in Indonesia, with a focus on social norms, personal norms, perceived of fairness, and trust in the government. The method employed is a quantitative approach using surveys, involving the distribution of questionnaires to individual taxpayers who are not employees in the Jabodetabek area. The data were analyzed using PLS-SEM (Partial Least Squares Structural Equation Modeling) to test the relationships among the variables in the research model. The results of the study show that social norms positively influence voluntary tax compliance, both directly and through the formation of personal norms as a mediator. Furthermore, the Perceived of fairness in the tax system was found to enhance trust in the government, which in turn positively affects voluntary tax compliance. These findings provide important insights that psychological and social factors, such as social norms, fairness, and trust in the government, play a key role in enhancing voluntary tax compliance. Therefore, it is recommended that tax policies focus on improving fairness and transparency, as well as strengthening social norms that support tax compliance.
Co-Authors Abna Hidayati Adam Malik Adi Wiratno, Adi Aditya S., M. Afriansyah, Indra Agung Dinarjito, Agung Agusti Efi Agustina Agustina Iryani, Dewi Agustina, Rima Auliyamartha Aliya Afifa, Bismil Amelia Rahmi Amilia, Winanda Amini, Maryam Andayani, Safirah Andi Ayu Lestari Anesia, Anesia Anggraini, Novita Lizza Angraini, Ezi Anugrah, Septriyan Apdian, Donny Apit Priatna Ardiana, Lisa Arifin, Indra Aris Setyanto Nugroho Arisetyanto Nugroho Arissetyanto Nugroho Artika Wulan Agustin Arya Perdana, Guntur Aulia Tsalits, Askhaarina Awaludin, Wawan Awan Uji Krismanto Ayu Priandari, Rida Aziz, Yudi Azrul A., M. Azwar Subandi B.K, Felicia A. Stevanie` Baene, Marelius Bambang Purwoko Biru, Rembulan Catra Banyu Budiarty, IDA Chairunnisak, Chairunnisak Chatarina Umbul Wahyuni Choirul Anwar Choirul Anwar DA, Shazana Darlis, Olivia Darminto, Dwi Prastowo Dedi Supendra Delastri, Yefrineng Demina Demina Derriawan Derriawan, Derriawan Desi Anggraini Desvianti, Desvianti Desyandri Desyandri Devianto, Hary Dewi Agustina Iryani, Dewi Agustina Dewi, Ayu Komala Dharmawan, Purwoko Erie Djadang, Syahril Djaddang, Syahril Dzaki, Ahmad Eldarni Elpalina, Srimutia Emridawati Emridawati EP, Risda Liestianti Erianjoni Erianjoni Erwandy, Erwandy Fajri, Emzia Fajrina, Rahma Melisha Faradhiga, Aryadwipa A. Fatmariza Fatmariza Febriansyah, Rico Setiawan Febriyanto, Pramahadi Fetri Yeni J Fifi Swandari Firdaus Firdaus Fitria, Yanti Fitrisia, Azmi Gita, Eilinafta Habibie Habibie Hadaming, Hamdana Harnovinsah Harnovinsah Hasan, Mu`thi Hawari, Hawari hendri, nofri Hens Saputra Heri Rustamaji Herlambang Setiadi Herry Wardono Herti Utami Hidayati Hidayati Hidayatulah, Serlin Hidayatullah Hidayatullah Hikmawati, Ningsih I Wayan Suparta . Ibrahim, Adil Hassan Ibrahim, Maulana Ilham Zitri Iman, Sadrul Imro’athush Sholihah, Husna Indrati Kusumaningrum, Indrati Inka Nusamuda Pratama Irfandi Irfandi, Irfandi Irja, Irja Irvan, Arief Irvandi Gustari Iskandar, M. Yakub Iswahyudi Iswahyudi Izza Anshory Jamaaluddin Jamiat, Ahmad Jasrial Jasrial, Jasrial Jaya, Ratna Indra JMV Mulyadi kardinan, kardinan Karnilawati Kesuma, Desmaria Puji KESUMOJATI, SISTER CLARA ISLAMY Khairunnisa Khairunnisa Krismoniga, Krismoniga Kurnia, Reni Kurniawati Mulyanti Laila Refiana Said Lbs, Intan Nur Fatihah Linawati Linawati Lismeri, Lia Lora purnamasari, Lora Lufri Lufri Lukmanul Hakim Lumenta, Vincent Gravie Ebenhaezer M, M. Syahrul M. ARDIANSYAH SYAM Maharani, Wury Marfiana, Andri Marnilin, Feni Marzelni, Marzelni Maulia, Elvia Meldi Ade Kurnia yusri Merwati, Endang Etty Mohammad Djamil M.Nur Mombang, Mombang Muhammad Fadli MUHAMMAD HASBI Muhammad Ilham Muhammadi, Muhammadi Mulayadi, JMV Mulia Rahmah Muliana, Muliana Murni, Yeti Mutiara Felicita Amsal Nana Suryana Nandi Haerudin Nasir, Dul Aris Nathaniel, Nathaniel Nawasiah, Nana Nendra, Robby Celvin Nilda Tartilla Ningrum, Endah Prawesti Nofrian, Fendi Noor, Syaifullah Novesar Jamarun Novita, Eliza Novrianti Nugraha, Agus Nugroho, Aris Setyanto Nurbety Nurdiani, Silvana Nurhasanah, Ami Nurmala Ahmar Oktaviani , Silvi Malvina Oktriani, Elisa Pertiwi, Ragil Elva Piliang, Hasrul Prasetyo Wibowo, Yudhi Puspita Romadhona Putra Daulay, Ade Putri, Anggun Radika Putri, Desi Sandra Putri, Riska Nanda Rahayu, Thiyas Sri RAHMAT GUNAWAN Rahmayanti, Elsa Rahmi Pratiwi, Rahmi Rahmi Septia Sari, Rahmi Septia Rahmi, Ulfia Ramadani, Helsi Zulfan Ramadhano, Agung Ramalis Hakim Ramdani, Safier Rasdanelwati, Rasdanelwati Recyalini, Viorin Rehani rehani Ridwan, Ridwan Rijkad Omar Dylian, Rijkad Omar Risthy, Nisa Meutia Rito, Rito Rizki Rizki S. Ferdinand Suwarji Sailendra Sailendra Sari, Lola Fitria Sari, Resti Elma Satya Adi Wicaksana Sawin, Sawin Sembiring, Rinawati seno sudarmono Hadi, seno sudarmono Septiarti, Wahyu Setya Rahayu Sheldiha, Duwanita Sigit Nur Dianto Simparmin br Ginting Simparmin Ginting Sobar, Agus Solfema Sonia Maifa Sri Mulatsih Sri Mulyani Sri Widyastuti Suhendra, Irwan Sulaksono, Sonny Supriyadi Supriyadi Suratno Suratno Suratno Suratno Suryanti Susi Karyawati Suyanto Suyanto Suyanto, Suyanto Syafitri, Shinta Syafril Syafril syailendra, syailendra SYAM, M. ARDIANSYAH Syukri, Alfi Tanjung, Rifqi Aulia Tirto Prakoso Tri Widyastuti Tri Widyastuti Tsalits, Askhaarina Aulia Ulfah, Maulidani Wella Marsita Wicaksana, Satya Adi Widiatmoko, Pramujo Wieldy Menanda Wijaya, Agustinus Miranda Wina Endra Nitha Witjaksono, Ronny Bagus Wiwik Ekyastuti YAHYA . Yanieta Arbiastutie, Yanieta Yefriwati, Yefriwati Yessy Yanitasari Yudhi Lestanata Yudiana, Yudiana Yuli Darni Yuninda Rekka, Yuninda Rekka Puttri Yuningsih, Riana Yusuf Abdillah, Sulthon Zahratul Azizah Zelhendri, Zelhendri Zen, Zelhendri Zulfa Emalia Zulfirman, Rony Zuliarni Zuliarni Zuwirna, Zuwirna