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All Journal Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Journal of Economic, Bussines and Accounting (COSTING) JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Saiful Anwar
Universitas Pembangunan Nasional "Veteran" Jawa Timur
Economics, Econometrics & Finance

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Pengaruh Tunneling Incentive, Bonus Mechanism, Debt Covenant dan Tax Minimization terhadap Keputusan Transfer Pricing Amilia Riska; Saiful Anwar
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 4, No 3 (2021): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v4i3.y2021.p281-301

Abstract

Transfer pricing practices can be caused by a special relationship where the company can take advantage of the opportunities that exist in the company. This study was used to examine the variables of tunneling incentive, bonus mechanism, debt covenant, and tax minimization on transfer pricing decisions. This research uses the help of WarpPLS 6.0 software. The technique used is purposive sampling by determining the various criteria needed. This study shows that tunneling incentives have an effect on transfer pricing with the implication that the greater the share ownership, the higher the level of the company in conducting tunneling activities to influence transfer pricing decisions. The bonus given to the manager can be seen from the quality of the manager's work so that the greater the bonus received, the higher the company's motivation to carry out transfer pricing activities. Meanwhile, debt covenants and tax minimization have no effect on transfer pricing decisions. The implication is explained that if the reported profit is higher, it will lead to technical negligence and become the cause of the company not being interested in carrying out transfer pricing practices.
Kebijakan Dividen Sebagai Variabel Pemediasi Antara Pengaruh Umur Perusahaan, Ukuran Perusahaan, Dan Profitabilitas Terhadap Nilai Perusahaan Kharisma Ayuning Putri; Saiful Anwar
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i1.3630

Abstract

The aim of this study is to analyse the abilty of dividend value as an intervening variable within the effect of firm age, firm size, and profitability on the firm value The data collection process is carried out through purposive sampling technique against manufacturing companies listed on IDX during 2016-2020. Based on the purposive sampling technique, 30 companies obtained for 5 years of observations that produced 150 observational data. Secondary data in the form of company’s annual report is used in this study. The type of research used is quantitative research with Microsoft Excel and SmartPLS 3.2.9 for windows as data processors. The analysis process used are construct validity test, reliability test, R-Square test, effect size test, and hypothesis testing. This study provides results that firm age does’nt affect the firm value, firm size doesn’t affect the firm value, profitabily has positive and significant effect on the firm value, firm age doesn’t affect the dividend policy, firm size doesn’t affect the dividend policy, profitability has positive and significant on the dividend policy, and dividend policy failed to mediate firm age, firm size, and profitability on the firm value. Keywords : Firm Age, Firm Size, Profitability, Dividend Policy, Firm Value
Pengaruh Green Accounting, Ukuran Perusahaan, Dan Leverage Terhadap Financial Performance Dengan Nilai Perusahaan Sebagai Variabel Moderasi Mabruroh Mabruroh; Saiful Anwar
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i1.3659

Abstract

This study aims to examine and analyze the effect of green accounting, firm size, and leverage on financial performance with firm value as a moderating variable. The population used in this study are companies producing raw materials consisting of the mining sector and the agricultural sector which are listed on the Indonesia Stock Exchange for the 2016-2020 period. Purposive sampling technique is the technique used for sampling with a total of 17 companies. Warp PLS version 8.0 is used to support research data analysis. The results of this study are green accounting is not related to financial performance, firm size has a negative effect on financial performance, leverage is positively related to financial performance, firm value strengthens the relationship between green accounting and financial performance, firm value cannot moderate the relationship between firm size and financial performance. performance, firm value strengthens the relationship between leverage and financial performance. Keywords : Green Accounting, Firm Size, Leverage, Financial Performance, Firm Value.
PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DIMODERASI SOSIALISASI PERPAJAKAN Anggun Rizqi Amalia; Saiful Anwar
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 12, No 2 (2023): September
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v12i2.1580

Abstract

AbstrakPajak kendaraan bermotor merupakan pungutan pajak yang digunakan untuk mendanai pembangunan daerah provinsi, akan tetapi masih banyak wajib pajak yang melakukan penunggakan sehingga timbul adanya ketidakpatuhan. Penelitian ini dilaksanakan dengan tujuan untuk menguji dan mengetahui dampak modernisasi sistem administrasi perpajakan terhadap kepatuhan wajib pajak kendaraan bermotor serta sosialisasi perpajakan dapat memoderasi pengaruh modernisasi sistem administrasi perpajakan terhadap kepatuhan wajib pajak kendaraan bermotor. Jenis penelitian ini menggunakan pendekatan kuantitatif. Penelitian ini diperoleh dari responden yang terdaftar sebagai wajib pajak kendaraan bermotor di Kantor Bersama SAMSAT Surabaya Utara. Total sampel yang digunakan adalah 100 responden dengan perhitungan menggunakan rumus slovin. Pengumpulan data menggunakan kuesioner yang disebarkan kepada responden. Teknik analisis data yang digunakan adalah Partial Least Square (PLS) pada SmartPLS 4.0. Hasil penelitian menunjukkan bahwa modernisasi sistem administrasi perpajakan tidak berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor. Sedangkan sosialisasi perpajakan mampu memoderasi pengaruh modernisasi sistem administrasi perpajakan terhadap kepatuhan wajib pajak kendaraan bermotor di Kantor Bersama SAMSAT Surabaya Utara. Kata kunci: Modernisasi sistem administrasi perpajakan, kepatuhan wajib pajak, sosialisasi  perpajakanAbstractMotor vehicle tax is a tax collection to fund the development of provincial areas, however there are still many taxpayers who are in arrears so that non-compliance arises. This research was conducted with the aim of testing and knowing the impact of modernization of the tax administration system on motor vehicle taxpayer compliance and tax socialization can moderate the effect of modernization of the tax administration system on motor vehicle taxpayer compliance. This type of research uses a quantitative approach. This research was obtained from respondents who were registered as motor vehicle taxpayers at the North Surabaya SAMSAT Joint Office. The total sample used is 100 respondents with calculations using the slovin formula. Collecting data using a questionnaire distributed to respondents. The data analysis technique used is Partial Least Square (PLS) in SmartPLS 4.0. The results showed that the modernization of the tax administration system had no effect on motor vehicle taxpayer compliance. Meanwhile, tax socialization was able to moderate the influence of modernization of the tax administration system on motor vehicle taxpayer compliance at the SAMSAT Joint Office, North Surabaya.Keywords: Modernization of the tax administration system, taxpayer compliance, tax socialization
Co-Authors Amilia Riska Anggun Rizqi Amalia Kharisma Ayuning Putri Mabruroh Mabruroh