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All Journal AKUNTABILITAS ETIKONOMI Jurnal Keuangan dan Perbankan Kinerja Journal of Applied Finance & Accounting Gadjah Mada International Journal of Business JAM : Jurnal Aplikasi Manajemen Journal of Indonesian Economy and Business JURNAL PENGABDIAN KEPADA MASYARAKAT The Asian Journal of Technology Management (AJTM) MIX : Jurnal Ilmiah Manajemen Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Kajian Akuntansi The Accounting Journal of Binaniaga Technomedia Journal Owner : Riset dan Jurnal Akuntansi International Journal of Supply Chain Management PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Bisnis dan Akuntansi Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi Balance Vocation Accounting Journal International Journal of Financial, Accounting, and Management Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Riset Akuntansi Kontemporer Jurnal Riset Bisnis dan Manajemen The Indonesian Journal of Accounting Research JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Jurnal Scientia Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal Of Science, Technology & Management (IJSTM) Journal of Industrial Engineering & Management Research (JIEMAR) INVEST : Jurnal Inovasi Bisnis dan Akuntansi International Journal of Social and Management Studies (IJOSMAS) Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Devotion: Journal of Research and Community Service Journal of Community Service and Engagement Jurnal Ekonomi Moestopo International Review on Social, Humanities, and Sciences (MIRSHuS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan International Journal of Applied Finance and Business Studies Journal Of World Science eCo-Fin International Journal of Humanities Education and Social Sciences Jurnal Akuntansi Keuangan dan Bisnis Jurnal Ekonomi Trisakti International Journal of Applied Business and International Management International Journal of Accounting & Finance in Asia Pasific JURNAL ABDIKARYASAKTI Media Riset Akuntansi Auditing & Informasi Indonesian Management and Accounting Research Media Riset Bisnis & Manajemen Jurnal Akuntansi Trisakti JURNAL AKUNTANSI DAN BISNIS Neo Journal of economy and social humanities Journal of Applied Business and Technology Ekonomi Digital Journal of Governance Risk Management Compliance and Sustainability Journal of Accounting Research, Organization and Economics (JAROE) International Journal of Emerging Issues in Islamic Studies International Journal of Sharia Business Management JUDIKAT: Jurnal Pengabdian Kepada Masyarakat INSAN CENDEKIA : Jurnal Pengabdian Kepada Masyarakat Countable (Contemporary Business and Sustainability Science) Asian Journal of Management, Entrepreneurship and Social Science JAS (Jurnal Akuntansi Syariah) Jurnal Akuntansi Kontemporer
Etty Murwaningsari
Universitas Trisakti
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THE EFFECT OF TRANSFER PRICING, INTANGIBLE ASSETS AND CAPITAL INTENSITY ON TAX AGGRESIVENESS WITH FOREIGN OWNERSHIP AS A MODERATING VARIABLE Sudaryono, Driya; Murwaningsari, Etty
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 1 (2023): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i1.665

Abstract

For the government, taxes are a source of state revenue. However, for companies, taxes are considered a burden that can reduce their profits. This difference can potentially cause non-compliance by taxpayers and has implications for corporate efforts to carry out tax aggressiveness. This study determines the effect of transfer pricing, intangible assets, and capital intensity on tax aggressiveness with foreign ownership as a moderating variable. This study uses data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) in a sample of 36 companies with 108 observations during the 2018-2020 period. The results show that both transfer price and intangible assets positively affect tax aggressiveness, while capital intensity does not affect tax aggressiveness. Foreign ownership was found to strengthen the effect of transfer prices and intangible assets on tax aggressiveness. Furthermore, foreign ownership does not strengthen the effect of capital intensity on tax aggressiveness. Keywords: transfer price, intangible assets, capital intensity, foreign ownership, tax aggressiveness
MAQASHID SHARIAH MUZAKKI'S REVIEW USING THE LATEST SEVEN DIMENSIONS Faisal, Yusuf; Etty Murwaningsari; Tatik Mariyanti
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 4 (2023): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i4.1044

Abstract

This study has a novelty on the variables of maqashid shariah. Where the maqashid sharia variable in this study uses seven dimensions which previously used five dimensions. The dimension of novelty is tested to see its effect on the decision of the muzakki to issue zakat. This test was conducted with a sample of 423 muzakki throughout Indonesia. The results of this study found that the newness of the dimensions in the maqashid sharia variables, namely protecting the environment and maintaining security, became a consideration for muzakki in issuing zakat
Co-Authors Abdullah, Azrul Afriyanti Afriyanti Agus Bandiyono Aisyah Rahmadhina Kustianti Amanda, Muthia Anastasya, Yenny Gloria Angelita, Aleyvia Sabatini Anne Lorraine A. Casapao Aprillia, Nur Indah Aqiila, Fani Puspa Arda, Devid Putra As Sidiqi, Muhamad Yusron Audhitiawaty, Wiggia Augustine Sudibyo, Yvonne Augustine, Yvonne AYU NINGRUM, SEKAR Azizah, Idha Bambang Subagyo Bella, Bella Oktavia Sari Budi Prajogo Clarissa Tonay Darmawati, Deni Devita Kusumawati Dewi, Syahharani Kus Amelia Diana Frederica Eko Cahyo Mayndarto Elizabeth Pahalasari Ellisa Putri Mita Pradhana Enjelina Juniaty Fabiola Gani, Lielani Fabiola, Livia Fadliyatin, Yenni Faisal, Yusuf Farid, Nurul Fadhilah Fatik Rahayu Fikri Dwi Arafah Frederica, Carissa Giawan Nur Fitria Ginting, Agustina Benaria Haq, Aqamal Hasugian, Hotbin Hendra Hexana Sri Lastanti Hotnauli, Hanna Putri Humaira Uswatun Hasanah Humaira, Raisa Alia Husin, Hartini I Gusti Ayu Asri Pramesti Imam Nurcahyo Fambudi Indra Saputra Indra Saputra Ivana Dyah Arsanti Iwan Setiadi Jessica Jihan Fairus Jihan Fairus Jihan, Sofi Juniati Gunawan Juniati Gunawan, Juniati Karyanti, Binta Rohmah Kinanti, Syakira Azraa Kristin Utami, Resita Jeniver Kusumaningtyas, Natasha Giovani Kusumawati, Devita Labibah, Hana Suda Lawrence Chika Milenxi Lidya Agustina Lila Ariana Luky Limajatini Limajatini Mahfar, Rosmawati Manurung, Desra Arta Natalia Marice Br Hutahuruk Marsintauli, Frihardina Maruti, Dwi Retno Mawarti, Diara Amelia Maya Grace Basaria Mayndarto, Eko Cahyo Maysaroh, Umi Melinda Malau Melinda, Shella Millenia, Amalia Mohamad Rohieszan Ramdan Mohd Faizal Basri Muhammad Nuryanto Amin Muhammad Ridwan Mulyani, Susi Dwi Dwi MURTANTO MURTANTO Nainggolan, Monica Maloanda Theresia Natasha Giovani Kusumaningtyas Nugraha, Ardhy Puma Caesa Nugraha, Erie Riza Nur Afni Nurul Nur Aeni Nurhaliza Putri, Keysa Nurhayati, Nimati Andini Nurma Risa Nurmalasari, Putri Alika Nuryatun Nyoto Pakpahan, Ramses Paramita, Paramita Paramitha, Dinda Ayu Patuan Belt Sazar Sihombing Pertiwi Sergius, Rafaela Pradhana, Ellisa Putri Mita Pratiwi, Inugrah Ratia Prawati, Levana Dhia Prisila Damayanty Priyono Priyono Putri Nuraeni Safitri Putri, Arwina Qintharah, Yuha Nadhirah Resi Ariyasa Qadri Richard Andrew Riki Sanjaya Riyan Harbi Valdiansyah Riyanti, Yulia Eka Rizki, Adam Firman Rosmawati, Wati S, Yvonne Augustin Sabar Pardamean Lumbantobing Sabta, Rohmadona Sahreza Harahap Sailendra Sailendra Salsabila, Desvira Samosir, David Kiki Baringin M T Samosir, Marianju Sarah Siburian Sekar Mayangsari Sekar Mayangsari Sellawati Sellawati Shafira, Balkis Sherly, Sherlyana Siregar, Anitaria Sistya Rachmawati Sistya Rachmawati Sofie Sofie Sofie Sofie Sofie, Sofie Sudaryono, Driya Sudibyo, Yvonne Augustine Suhardi, Amelia Suharti Sukmawati, Dini Suryati Suryati Suryati, Adelina Suyono Suyono Suyono Suyono Suyono Tatik Mariyanti, Tatik Titik Aryati Tjiendradjaja Yamin Triyanto Triyanto Ulfah, Azizah Utami, Febriany Vinandra, Farras Atsil Wahyuni, Widiya Sri Wan Muhammad Kudri Widiyati, Dian Wiguna, Sunanta Will Andilla Darniaty Yudhistira Adwimurti Yuha Nadhirah Qintharah Yuli Anwar Yuli Rawun, Yuli Yulia Eka Riyanti Yumniati Agustina Yurizka, Nadia Yusfita, Meisya Yusran, Husna Leila Yvonne Augustin S Yvonne Augustine Zulfitry Ramdan, Zulfitry