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All Journal JAB (Jurnal Akuntansi & Bisnis) Educoretax Biner : Jurnal Ilmu Komputer, Teknik dan Multimedia APPA : Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Daerah
Edi Nugroho
UNIMA
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Transportation Other

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Journal : Educoretax

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Does Independent Commissioner Decrease The Positive Association Between Transfer Pricing And Tax Avoidance? Deviansyah, M. Rafli; Nugroho, Edi; Firmansyah, Amrie
Educoretax Vol 4 No 4 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i4.770

Abstract

Indonesia's tax ratio has not increased proportionally to projected tax revenues. A low tax ratio indicates tax avoidance. One type of tax avoidance strategy is transfer pricing. The presence of independent commissioners is expected to suppress transfer pricing practices as a forum for tax avoidance by management. This research examines the contribution of transfer pricing to tax avoidance practices. The study also investigates the moderation role of independent commissioners on managers' tax avoidance actions. The sample selection was carried out purposely on multinational manufacturing companies listed from 2019 to 2022 on the Indonesia Stock Exchange, resulting in 12 multinational manufacturing companies as samples. This research utilizes quantitative methods through panel data regression analysis. The test result finds that transfer pricing positively influences tax avoidance. However, the independent commissioner succeeds in weakening the positive influence of transfer pricing on tax avoidance. This indicates that independent commissioners have difficulty influencing management or operational-related decisions. This research implies that the Directorate General should focus on companies with high related party transactions to indicate that the company is likely to commit tax avoidance. This focus on supervision is considered to be able to increase Indonesia's tax revenue and ratio.
The impact of tobacco excise revenue sharing (DBH CHT) on public health with the number of cigarettes smoked as a moderating variable in East Java Province Nugroho, Edi; Harsoyo, Allamanda Titania; Ilyas, Guntoro; Dewi, Cynthia Atika; Siagian, Maria Florensia; Utomo, Rachmad
Educoretax Vol 5 No 1 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i1.1334

Abstract

This study aims to analyze the effect of Tobacco Excise Revenue Sharing Fund (DBH CHT) on public health in East Java Province with the number of cigarettes smoked as a moderating variable. One of the priorities in the allocation of DBH CHT is in the health sector, which is expected to increase the Public Health Index (IKM) with the right allocation. This study uses a quantitative method with secondary data sourced from the Directorate General of Fiscal Balance and the Central Statistics Agency covering the period 2019-2022. The hypothesis in this study was tested using the Multiple Linear Regression model for panel data. The results showed that DBH CHT had a positive and significant effect on IKM in East Java, while the number of cigarettes smoked did not significantly moderate the relationship. This shows that the allocation of DBH CHT is effective in improving public health, although cigarette consumption is still high. This study concludes that improving health facilities and programs funded by DBH CHT play an important role in improving public health, but controlling cigarette consumption is still a challenge.
Co-Authors Adi Primadiansyah, Dimas Aditiya Nugroho, Dimas Aidil Putra. Y, Fadilah Amrie Firmansyah Deviansyah, M. Rafli Dewi, Cynthia Atika Hajiyansah, Firdaus Harsoyo, Allamanda Titania Herti Riana, Sulistia Himawan Himawan Ilyas, Guntoro Indradewa, Rhian Jabbar, Ilham Lutfi Fuadi, Achmad Ria Estiana Rifqi Oktavian Nurcahyo, Muhammad Rifqi Oktavian. N, Muhammad Sapto Hermawan, Agung Siagian, Maria Florensia Surtikanti Utomo, Rachmad