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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business International Journal of Economics, Business and Accounting Research (IJEBAR)
Khayatun Nufus
Unknown Affiliation
Economics, Econometrics & Finance

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ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN Khayatun Nufus
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 1 No. 1 (2018): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Busines
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v1i1.103

Abstract

Managing good finance is one of the fundamentals in company management, and usually use accounting information systems. This study aims to analyze the effectiveness of the sales accounting system. The analytical method used in this study uses a descriptive qualitative approach. So that this research can run effectively, the analysis technique used is by means of elaboration of Data Flow Diagrams (DAD) and Internal Control Questionnaire (ICQ) techniques. The analysis shows that the sales accounting system has been carried out according to procedure, however there are a number of things that need to be improved including HR and marketing team transaction evidence
THE EFECTS OF TRANSFER PRICING, THIN CAPITALIZATION, FIRM SIZE, AND TAX HAVEN COUNTRY UTILIZATION ON TAX AGGRESIVENESS Chamdun Mahmudi; Khayatun Nufus; Safira Gerbiani Said
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 2 (2023): IJEBAR, VOL. 07 ISSUE 02, JUNE 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i2.9375

Abstract

This research aims to examine the effects of transfer pricing, thin capitalization, firm size, and tax haven country utilization on tax aggresiveness. This study uses manufacturing sector companies listed on Indonesia Stock Exchange (IDX) during 2017 – 2021 period. The total of samples used were 21 manufacturing sector companies for 5 years. This study used multiple linear regression analysis with the assistance of SPSS 25. The results of this research indicated that transfer pricing, thin capitalization, and tax haven country utilization have no effect on tax aggresiveness. While, firm size has positive and significant effect on tax aggresiveness. This researh have an implication for related parties, especially the Directorate General of Taxes of the Republic of Indonesia and taxpayers in minimizing tax aggresiveness
Co-Authors Chamdun Mahmudi Safira Gerbiani Said