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Aris Sanulika
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Journal : Jurnal Akuntansi dan Keuangan

 1 
Pengaruh Transfer Pricing dan Financial Distress Terhadap Tax Avoidance dengan Leverage Sebagai Variabel Moderasi : (Studi Empiris pada Perusahaan LQ 45 Yang Terdaftar di BEI Tahun 2017-2021) Irawati Sianturi; Aris Sanulika
AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 3 (2023): Juli 2023
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v2i3.1857

Abstract

This study aims to examine the effect of Transfer Pricing and Financial Distress on Tax Avoidance with Leverage as a moderating variable in LQ 45 companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The independent variable in this study is Transfer Pricing (x1), Financial Distress (x2), the dependent variable is Tax Avoidance (Y) and the moderating variable is Leverage (Z). This study uses secondary data taken from annual reports of LQ 45 companies listed on the Indonesia Stock Exchange during the 2017-2021 period which can be seen on the website official, namely www.dx.co.id and journals or articles related to research objectives. The population in this study is LQ 45 companies listed on the IDX in 2017-2021 totaling 45 companies. The sample selection technique used a purposive sampling method, a sample of 20 companies was obtained with 100 observation data. Source of data is secondary data with quantitative methods. The analysis technique used is MRA with the help of the eviews version 12 application program. Based on the test results, this study states that (1) Transfer Pricing has an effect on Tax Avoidance (2) Financial Distress has no effect on Tax Avoidance (3) Leverage is unable moderate the effect of Transfer Pricing on Tax Avoidance (4) Leverage is unable to moderate the effect of Financial Distress on Tax Avoidance.
Pengaruh Beban Pajak Tangguhan, Capital Intensity, dan Thin Capitalization terhadap Tax Avoidance Lia Agustina; Aris Sanulika
AKUA: Jurnal Akuntansi dan Keuangan Vol. 3 No. 2 (2024): April 2024
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v3i2.2648

Abstract

The aim of this research is to find out how tax avoidance is influenced by deferred tax expense, capital intensity, and thin capitalization in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. In this research, tax avoidance (Y) as the dependent variable, while deferred tax expense (X1), capital intensity (X2), and thin capitalization (X3) as independent factors. The annual financial reports of Consumer Non-Cyclicals Sector Companies listed on the Indonesia Stock Exchange (BEI) for the 2018–2022 period which are available on the official website www.idx.co.id, as well as registered journals or articles, are secondary data sources used in this research . Non-cyclical consumer sector companies listed on the IDX between 2018 and 2022 are the population for this research. By using the EViews version 9 application program, analysis techniques are used. This research concludes that there is a relationship between tax avoidance and deferred tax expense, capital intensity and thin capitalization test findings.
Pengaruh Agresivitas Pajak, Beban Pajak Tangguhan, dan Kebijakan Utang terhadap Nilai Perusahaan Dian Nur Aprida; Aris Sanulika
AKUA: Jurnal Akuntansi dan Keuangan Vol. 3 No. 3 (2024): Juli 2024
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v3i3.2878

Abstract

This research aims to examine the influence of tax aggressiveness, deferred tax burden and debt policy on company value in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (BEI) in the 2018-2022 period. In this research, the dependent variable is used, namely Company Value (Y) and independent variables, namely Tax Aggressiveness (X1), Deferred Tax Burden (X2), Debt Policy (X3). This research uses financial reports of companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. The population in this study is 125 non-cyclical consumer companies listed on the Indonesia Stock Exchange in the 2018-2022 period. The sample selection technique used a purposive sampling method, the samples obtained were 34 companies with 170 observation data. The data source uses quantitative method secondary data. The analysis technique used is multiple linear regression with the help of the eviews 10 application program. Based on the test results, this research states that 1) Tax aggressiveness has no effect on company value, 2) Deferred tax burden has an effect on company value, 3) Debt policy has no effect on the value of the company.
Co-Authors Dian Nur Aprida Dila Angraini Irawati Sianturi Lia Agustina Reti Agustina SATRIYAS ILYAS Tri Agung Tofiq Wahyu Nurul Wahyu Nurul Hidayati Wiwit Irawati