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All Journal Owner : Riset dan Jurnal Akuntansi GEMA EKONOMI MEDIA STUDI EKONOMI JOURNAL FOR BUSINESS AND ENTREPRENEURSHIP Balance Vocation Accounting Journal Jurnal Pendidikan dan Konseling MEDIA MANAJEMEN JASA Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Jurnal Pendidikan dan Kewirausahaan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Berdikari : Jurnal Pengabdian kepada Masyarakat Media Akuntansi Perpajakan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah PANDAWA : Jurnal Pengabdian kepada Masyarakat
Rio Johan Putra
Universitas 17 Agustus 1945 Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Effect Tunneling Incentive, Intangible Assets, Profitability on Transfer Pricing Moderation Tax Avoidance Rio Johan Putra; Amalia Astiani Rizkillah
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5304

Abstract

This study aims to provide empirical evidence regarding the effect of tunneling incentive, intangible assets, profitability on transfer pricing with tax avoidance as moderating in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX). The sample used in this study is 10 companies in the food and beverage sub-sector for the period 2016-2020. This study shows that tunneling incentives have an effect on transfer pricing, intangible assets have no effect on transfer pricing, and profitability has an influence on transfer pricing and tax avoidance has no effect on transfer pricing. Then the tax avoidance is not able to moderate the effect of tunneling incentives, intangible assets, profitability on transfer pricing.
The Effect of Assets Structure, Capital Structure, and Sales Growth on Company Value in 10 Companies on the Indonesia Stock Exchange Moderated by Profitability (Study on the Digital Sector) Rio Johan Putra; Shiva Dewanti Nabila
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5763

Abstract

Increasing digital business competition that is rapidly making companies have to adapt so that they can be noticed by investors. Until now, investors are getting smarter in making investment decisions, because this affects their investments for the long term. In this study, the author will conduct a test related to the effect of Asset Structure, Capital Structure, and Sales Growth on Firm Value at 10 Companies On the Indonesian Stock Exchange Moderated By Profitability. In this study, the author uses descriptive analysis, namely collecting, compiling, processing, and analyzing data in order to provide a situation so that conclusions can be drawn. The type of data used is quantitative data. The results showed that (1) asset structure had no significant effect on firm value; (2) capital structure has no significant effect on firm value; (3) sales growth has no significant effect on firm value; (4) profitability is not able to moderate the influence of asset structure on firm value; (5) profitability is able to moderate the effect of capital structure on firm value; and (6) profitability is not able to moderate sales growth to firm value.
The Effect of Moral Liability, the Effectiveness of Tax Socialization, Aspects of Tax Law Enforcement and The Digitalization of Tax Services on Taxpayer Compliance with Nationalism as A Moderation Variable Rio Johan Putra; Deri Deri
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.5935

Abstract

This study aims to determine the effect of variables on moral obligation, effectiveness of tax socialization, aspects of tax law enforcement, and digitization of tax services on taxpayer compliance by moderating nationalism. The research method used in this research is a quantitative research method with primary data obtained from questionnaire data which is measured using a Likert scale. Ease of carrying out tax obligations has been optimized by internal parties such as digitalization in tax services. However, this is still not effective in increasing taxpayer compliance. People prefer to come directly to the nearest KPP, because they think that directly coming to the KPP is easier to ask something about taxes that they do not understand. The researcher suggests that DPs should conduct counseling focused on understanding the basics of the process of modernizing or digitizing tax administration. The DGT is advised to consistently make efforts to bring its tax services closer, for example by using a mobile tax car. This study uses the variable of nationalism as a moderator in the factors that influence taxpayer compliance which has not been done by other researchers.
Co-Authors Akmal, Dhendy Rizki Amalia Astiani Rizkillah Ari Soeti Yani Ari Soeti Yani Aulia Al Qori Hadistiyah Bella Sindi Luvita Riyani Calista Ayu Millenia Risti Dea Anada Puspa, Rada Deri Deri Dewi Rochimah Dian Fitri Hanandia Diansyah Diansyah Diansyah, Diansyah Fauziah Fauziah Herlina Herlina Herlina Herlina Hilwa Fithratul Qodary Irene Octavia Kiko Armenita Julito Maharani, Dewi Mei Welensya Br Simatupang melisa melisa Mila Mila Muhamad Iqbal Muhammad Ulul Albab Nita Rumantir Novrita Marsaulina Putra, Wahyu Karisma Retno Wulandari Ridho, Muhamad Rina Febriani Riska Mawarni Sarah, Ira Siti Shiva Dewanti Nabila Shiva Dewanti Nabila Sihar Tambun simamora, virgo Subekti, Khalisah Visiana Supartini Supartini