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All Journal UG Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Mantik Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Jurnal Akuntansi dan Manajemen Bisnis (JAMAN) Jurnal Ilmiah Multidisiplin (JUKIM) Jurnal Kajian Akuntansi, Auditing dan Perpajakan
Ary Natalina
Universitas Gunadarma
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Social Sciences

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PERAN GOOD CORPORATE GOVERNANCE DALAM MEMODERASI PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE TERHADAP TAX AVOIDANCE Purwaningrum, Supiningtyas; Wijaya, Radhicka A.; Natalina, Ary; Kakiay, Agustina Nicke
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 4 No. 3 (2024): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v4i3.109

Abstract

The main objective of this study is to analyze the role of Good Corporate Governance (GCG) in moderating the influence of Profitability, Liquidity, and Leverage on Tax Avoidance. This study uses secondary data sourced from the Indonesia Stock Exchange (IDX) website. The research population is LQ45 companies listed on the IDX that have published financial and annual statements for the 2020-2023 period. A total of 16 companies were selected as samples over a period of 4 years, resulting in 56 data points, based on purposive sampling techniques. This study uses a quantitative research methodology. To test the hypothesis, a moderation regression analysis was carried out using EViews 10 software with a significance level of 5%. The results of the study show that Liquidity and Leverage have a significant effect on Tax Avoidance, while Profitability does not. Furthermore, the GCG variables represented by Institutional Ownership succeeded in moderating the relationship between Profitability, Liquidity, and Leverage with Tax Avoidance
Transfer Pricing dan Faktor-Faktor Pendorongnya: Bukti Empiris dari Perusahaan Consumer Non-Cyclicals di Indonesia Purwaningrum, Supiningtyas; Ayuningtyas, Aprillia Sekar; Pratiwi, Caecilia Widi; Natalina, Ary
Jurnal Kajian Akuntansi, Auditing dan Perpajakan Vol 2, No 1 (2025)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35760/jkaap.2025.v2i1.14578

Abstract

Penelitian ini mengkaji pengaruh pajak, nilai tukar, insentif tunneling, dan ukuran perusahaan terhadap keputusan Transfer Pricing pada perusahaan sektor Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2023. Dengan menggunakan analisis regresi linier berganda, hasil penelitian menunjukkan bahwa secara simultan, variabel pajak, nilai tukar, insentif tunneling, dan ukuran perusahaan berpengaruh signifikan terhadap Transfer Pricing. Namun, secara parsial, pajak dan insentif tunneling tidak berpengaruh signifikan, sedangkan nilai tukar dan ukuran perusahaan terbukti berpengaruh signifikan. Hasil tersebut menunjukkan pentingnya pengelolaan kebijakan Transfer Pricing yang efektif, dengan mempertimbangkan kondisi ekonomi dan karakteristik perusahaan untuk mengoptimalkan laba tanpa melanggar ketentuan perpajakan yang berlaku. Penelitian ini juga menyarankan perlunya pengawasan yang lebih ketat terhadap praktik Transfer Pricing untuk mencegah potensi penghindaran pajak.
Co-Authors Agustina Nicke Kakiay Agustina Nicke Kakiay Andi Nariya Ayuningtyas, Aprillia Sekar B. Sundari C Widi Pratiwi C. Widi Pratiwi, C. Widi Caecilia Widi Pratiwi Kakiay, Agustina Nicke Kusrina, B Lina Panji Arya Kusuma Purwaningrum, Supiningtyas Risnawati, Dian Supiningtyas Purwaningrum Wijaya, Radhicka A. Wina Putri Ramadhanayanti Winda Widya A., Winda Widya Wiryani, Sari Puspita