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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Disrupsi Bisnis EkoPreneur Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Adhitya Putri Pratiwi
Universitas Pamulang
Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : EkoPreneur

 1 
Komite Audit Memoderasi Debt Covenant dan Related Party Transaction terhadap Keputusan Perencanaan Pajak Adhitya Putri Pratiwi
EkoPreneur Vol 2, No 2 (2020): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v2i2.11200

Abstract

This study aims to see empirically the role of the audit committee in moderating the effect of debt covenant and transfer related parties on tax planning decisions. This type of research is quantitative research. This study uses 57 populations of consumption sector companies. The sample in this study was selected using the purposive sampling method and obtained 17 companies that meet the criteria set by the author. The data that has been collected is then processed using the e-views 10 tools. This research shows the result that debt covenant and related party transaction has an effect on tax planning decisions. Meanwhile, the Moderation Regression Test show the results that the audit committee is unable to moderate debt covenant on tax planning decision and the audit committee moderated the effect of related party transaction on tax planning decisions. Keywords: Debt Covenant; Tax Planning Decisions; Transfer Related Party
PERAN KINERJA LABA DALAM MEMODERASI PENGARUH ANTARA CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK Adhitya Putri Pratiwi; Ani Kusumaningsih
EkoPreneur Vol 1, No 2 (2019): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v1i2.5144

Abstract

This research aims to determine the role of earnings performance in moderating the influence of Corporate Social Responsibility to Tax Avoidance. The research methode used was the Analytical Causal Associative with a sample size of 31 mining sector companies listed on Indonesia Stock Exchange in 2015-2018. Data collected in this research  are secondary data using non-participant observation with the analysis tool E-views 9. Based on the results of the reasearch, it was found that Corporate Social Responsibility affects tax avoidance and earning performance is able to strengthen the influence beetwen Corporate Social Responsibility On Tax Avoidance. Keywords : Corporate Social Responsibility, Profit Performance, Tax Avoidance
Co-Authors Afridayani Afridayani Ani Kusumaningsih Aris Sanulika Habibah Habibah Lutviana Cindy Eka Putri Lyandra Aisyah Margie Muhammad Ridwan