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All Journal Jurnal Akuntansi dan Keuangan (JAK) International Journal of Economics, Accounting, and Management
Trijoko Prasetyo
Unknown Affiliation
Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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ANALISIS HUBUNGAN MANAJEMEN PAJAK, SELISIH KURS DAN KEPEMILIKAN ASING DENGAN TRANSFER PRICING PERUSAHAAN Renata Violetta Balkish; Trijoko Prasetyo; Basuki Wibowo
Jurnal Akuntansi dan Keuangan (JAK) Vol 25 No 1 (2020): Volume 25 Number 1, Januari 2020
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1004.806 KB) | DOI: 10.23960/jak.v25i1.194

Abstract

Transfer pricing is the company's policy in determining the transfer price of related parties transaction. The purposed of this research is to get empirical evidence about the correlation of tax management, exchange rate, and foreign ownership with transfer pricing’s company. Independent variables used in this research are tax management, exchange rate and foreign ownership. Dependent variable of this research is transfer pricing. The population in this research are mining companies and miscellaneous industries listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The method used for determining the sample is purposive sampling method.Sample consists of 67 observations. Data analysis using correlation pearson test with IBM SPSS Statistics 23 program as an analysis tool. The research results show that tax management has positive correlation with transfer pricing’s company.However, exchange rate and foreign ownership have no correlation with transfer pricing’s company.
PENGARUH PROFITABILITAS,LIKUIDITAS, LEVERAGE, UKURAN PERUSAHAAN, JAMINAN DAN UMUR OBLIGASI TERHADAP PERINGKAT OBLIGASI (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2018) Safitri Safitri; Trijoko Prasetyo; Widya Rizki Eka Putri
Jurnal Akuntansi dan Keuangan (JAK) Vol 25 No 1 (2020): Volume 25 Number 1, Januari 2020
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1044.492 KB) | DOI: 10.23960/jak.v25i1.195

Abstract

Penelitian ini merupakan penelitian yang menganalisis pengaruh profitabilitas, likuiditas, leverage, ukuran perusahaan. jaminan dan umur obligasi terhadap peringkat obligasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2015-2018. Sampel dalam penelitian ini diperoleh dengan menggunakan metode purposive sampling yang terdiri atas obligasi yang diterbitkan oleh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015-2018 dan diperingkat oleh PT Pefindo. Berdasarkann kriteria tersebut, diperoleh sampel sebanyak 44 perusahaan selama empat tahun periode pengamatan. Penelitian ini menggunakan model analisis regresi linier berganda. Hasil dari penelitian ini adalah profitabilitas yang diproksikan dengan Return On Asset (ROA) tidak memiliki pengaruh terhadap peringkat obligasi, likuiditas yang diproksikan Current Ratio (CR) memiliki pengaruh positif teradapat peringkat obligasi, Leverage yang diproksikan dengan Long Term To Total Asset (LTTA) tidak memiliki pengaruh terhadap peringkat obligasi, ukuran perusahaan yang diproksikan dengan Total Penjualan memiliki pengaruh positif terhadap peringkat obligasi, jaminan obligasi tidak memiliki pengaruh teradapat peringkat obligasi dan umur obligasi memiliki pengaruh positif terhadap peringkat obligasi.
Analysis of the Effective Tax Rate and Its Determinant Factors Tufahati Ainia Mandavani; Einde Evana; Trijoko Prasetyo
International Journal of Economics Accounting and Management Vol. 2 No. 1 (2025): IJEAM - May 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i1.1201

Abstract

Tax avoidance remains a significant concern in Indonesia’s tax administration, particularly among publicly traded companies on the Indonesia Stock Exchange. This research explores the disparity in Effective Tax Rate (ETR) as an indicator of tax avoidance across various industry sectors and aims to determine the key factors driving these disparities. The study evaluates sectoral attributes such as financial complexity, transfer pricing mechanisms, capital structure, and deferred tax liabilities. Employing panel data regression on a dataset of 135 firms from eleven different sectors over a five-year timeframe, this study analyzes the influence of these variables on corporate tax avoidance. The results show that transfer pricing, capital structure, and deferred tax costs have a notable impact on ETR, suggesting their significance in shaping corporate tax strategies. Furthermore, the research indicates that patterns of tax avoidance vary across sectors, with industries such as mining, finance, and manufacturing displaying more pronounced avoidance practices. These findings underscore the tendency of firms to adopt tax planning approaches that align with the unique characteristics of their respective sectors. Ultimately, the study offers meaningful insights into corporate tax behavior and contributes to the formulation of more effective, sector-based tax compliance policies for regulators and decision-makers.
Co-Authors Basuki Wibowo Einde Evana Renata Violetta Balkish Safitri Safitri Tufahati Ainia Mandavani Widya Rizki Eka Putri