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All Journal MEDIA BISNIS E-Jurnal Manajemen Trisakti School of Management (TSM) E-Jurnal Akuntansi TSM
RUTJI SATWIKO
Trisakti School of Management
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ECONOMIC VALUE ADDED, MARKET VALUE ADDED, DAN KINERJA KEUANGAN TERHADAP RETURN SAHAM RUTJI SATWIKO; VLADIMIR AGUSTO
Media Bisnis Vol 13 No 1 (2021): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v13i1.956

Abstract

The research objective is to determine the variables that affect stock returns. The independent variables used in this study are economic value added, market value added, debt to equity ratio, price to book value, total assets turnover, return on equity, net profit margin, and earnings per share. The dependent variable in this study is stock returns. The population in this study were non-financial companies listed on the Indonesia Stock Exchange for 5 consecutive years, from 2013 to 2017. The sample selection method used was purposive sampling. The research sample is 52 non-financial companies listed on the Indonesia Stock Exchange. Hypothesis testing uses multiple regression models. The results indicate that economic value added, debt to equity ratio, total assets turnover, net profit margin, and earnings per share have no effect on stock returns. However, market value added and return on equity have a positive effect on stock returns. Meanwhile, price to book value has a negative effect on stock returns.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI BEKASI Siti Aisyah; Rutji Satwiko
E-Jurnal Akuntansi TSM Vol 2 No 3 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (269.989 KB) | DOI: 10.34208/ejatsm.v2i3.1711

Abstract

Tax is one source of income for a country. The purpose of this research is to get empirical evidence about the effect of taxpayer awareness, moral obligations, quality of services, tax sanctions, tax understanding and knowledge and tax socialization on vehicle’s taxpayer compliance at Bekasi. The theory used in this research is Attribution Theory and Theory of Planned Behavior. The respondent's criteria used in this study are motor vehicle taxpayers who are registered at the Bekasi SAMSAT and self payments of vehicle’s tax. This research design uses a questionnaire as an instrument. Sampling in this study was conducted as many as 115 motor vehicle’s taxpayers who have passed the criteria. The sampling method used was convenience sampling. The results of the analysis and hypothesis testing showed that simultaneously or partially there are 3 variables that affect taxpayer compliance. 1. Taxpayer awareness, The effect of Taxpayer awareness on Taxpayer compliance because the higher the level of awareness of Taxpayers who have understood well how the benefits of paying taxes and the implementation of tax obligations are getting better. 2. Tax sanctions, the effect of tax sanctions is due to strict and consistent enforcement of tax laws in the country with respect to the sanctions given, it will be able to create high compliance because taxpayers have understood well what penalties or sanctions will be obtained if they do not pay their taxes. 3. Socialization of taxation is influential because the tax authorities often carry out tax socialization, taxpayers often see advertisements or explanations about taxation either through print media or the internet and understand the information provided by the tax authorities so that taxpayers increase information or understanding of taxation, so that socialization is carried out carried out by the tax authorities have been effective and on target.
PENGARUH KONEKSI POLITIK DAN FAKTOR-FAKTOR LAINNYA TERHADAP PENGHINDARAN PAJAK Monica Citra Listyaningrum; Rutji Satwiko
E-Jurnal Akuntansi TSM Vol 3 No 2 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i2.2217

Abstract

The purpose of this research is to examine the effect of political connections, leverage, profitability, sales growth, transfer pricing, executive characteristics, and capital intensity on tax avoidance. The population of this research is all manufactured companies listed on the Indonesia Stock Exchange (IDX) during the period 2017 to 2021. This research sample was obtained using a purposive sampling method that produced 60 companies that met all the criteria, so that 180 data were obtained which were used as research samples. The source of the data used in this research was obtained from the website of the Indonesia Stock Exchange. Hypothesis testing in this study was carried out using multiple regression models. Empirical evidence concludes that leverage and profitability affect tax avoidance whereas political connections, sales growth, transfer pricing, executive characteristics, and capital intensity have no influence on tax avoidance
FAKTOR-FAKTOR YANG MEMENGARUHI PENGAMBILAN KEPUTUSAN TRANSFER PRICING PERUSAHAAN VEWI MARGARETH SIAHAAN; RUTJI SATWIKO
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 2 (2025): E-Jurnal Manajemen Trisakti School of Management (TSM)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejmtsm.v5i2.2906

Abstract

The purpose of this study is to present empirical evidence regarding the factors that influence Transfer Pricing decisions. These factors include Tunneling Incentive, Institutional Ownership, Exchange Rate, Profitability, Leverage, Tax avoidance, and Bonus Mechanism, where the dependent variable studied is Transfer Pricing. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange during 2021 to 2023. The sample in the study was selected using purposive sampling method, with a total sample of 79 manufacturing companies listed on the Indonesia Stock Exchange during 2021 to 2023. In analyzing the data, this study uses multiple regression methods. Based on the research results, it can be concluded that Leverage and Tax avoidance variables affect Transfer Pricing. While other independent variables such as Tunneling Incentive, Institutional Ownership, Exchange Rate, Profitability, and Bonus Mechanism have no effect on Transfer Pricing.
PENGARUH TATA KELOLA PERUSAHAAN, TRANSFER PRICING, DAN LEVERAGE TERHADAP TAX AVOIDANCE FRANSISCA ADELIA PUSPITA; RUTJI SATWIKO
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 6 No. 2 (2026): E-Jurnal Manajemen Trisakti School of Management (TSM)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejmtsm.v6i2.3497

Abstract

The purpose of this study is to obtain empirical evidence regarding the influence of independent variables on the dependent variable. This study uses seven independent variables: Managerial Ownership, Institutional Ownership, Foreign Ownership, Board Gender Diversity, Independent commissioners, Transfer pricing, and leverage. The dependent variable in this study is tax avoidance. The sample used in this study is 395 data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2022-2024. The method used in this study is purposive sampling. This study uses multiple regression to analyze the data. The results of this study indicate that Board Gender Diversity and Transfer pricing variables have an effect on tax avoidance. Meanwhile, Managerial Ownership, Institutional Ownership, Foreign Ownership, Independent commissioners and leverage have no effect on tax avoidance.
Co-Authors FRANSISCA ADELIA PUSPITA Monica Citra Listyaningrum SITI AISYAH VEWI MARGARETH SIAHAAN VLADIMIR AGUSTO