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All Journal Dinamika Akuntansi Keuangan dan Perbankan LAW REFORM Diponegoro Law Journal JEJAK JURNAL LITIGASI (e-Journal) YUDISIA : Jurnal Pemikiran Hukum dan Hukum Islam Measurement : Jurnal Akuntansi ARISTO Kinerja: Jurnal Ekonomi dan Manajemen Humani (Hukum dan Masyarakat Madani) JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Journal of Economic, Management, Accounting and Technology (JEMATech) Surya Abdimas Jurnal Jatiswara SULTANIST: Jurnal Manajemen dan Keuangan BISECER (Business Economic Entrepreneurship) JURNAL PEMBANGUNAN HUKUM INDONESIA JURNAL USM LAW REVIEW Jurnal Akuntansi dan Bisnis Krisnadwipayana Nusantara Science and Technology Proceedings Journal of Social Responsibility Projects by Higher Education Forum Wasana Nyata Journal Of Business, Finance, and Economics (JBFE) Jurnal Kesehatan Kusuma Husada JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JICS : Journal Of International Community Service Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Ratna Herawati
Universitas Dian Nuswantoro
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pengaruh Pajak, Kepemilikan Asing, dan Ukuran Perusahaan Terhadap Transfer Pricing: Studi Kasus Pada Sektor Basic Materials dan Industrials yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021 Widya Anggraini; Ratna Herawati; Dian Indriana Hapsari; Amalia Nur Chasanah
Journal Of Business, Finance, and Economics (JBFE) Vol 4 No 2 (2023): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v4i2.4777

Abstract

The purpose of this study is to examine the effect of tax, foreign ownership and company size on transfer pricing. The data used in this study are secondary data and quantitative research methods. This study uses the observation method for the company`s financial reports and annual reports. This research focuses on basic materials and industrials sector companies listed on the IDX in 2017-2021. The sampling method used purposive sampling. This study uses SPSS 25 to analysis 175 observational data. Data analyzed using descriptive statistics, model feasibility test, classic assumption test, logistic regression analysis, and hypothesis testing. Research has shown that taxes have no influence on transfer pricing, foreign ownership and company size affect transfer pricing.
Proporsi Kepemilikan Institusional, Beban Pajak Tangguhan, Capital Intensity, dan Manajemen Laba Terhadap Penghindaran Pajak Mistlu Ladiyana Fidela Latifa; Ratna Herawati; Retno Indah Hernawati; Purwantoro
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i8.7873

Abstract

This study aims to empiricaly prove the infIuence of InstitutionaI Ownership, Deferred Tax Burden, Capital Intensity, Profit Management on Tax Avoidance. The independent variabIes in this study are lnstitutional Ownership (X₁), Deferred Tax Burden (X₂), Capital Intensity (X₃), Profit Management (X₄) and the dependent variabIe is Tax Avoidance (Y). This type of research is quantiitative research and the type of data used is secondary data in the form of financiaI statements of companies in the consumer non-cyclicals sectore that have been pubIished by the IDX (Indonesia Stock Exchange) in 2019-2023. SampIing was conducted using the purposive sampIing method and the population of 129 was obtained which was used as a sample of 29 companies and data processing using the SPSS 26 .
Peran Mekanisme Corporate Governance dalam Meningkatkan Kinerja Keuangan Perbankan di Indonesia Alifiya Zahra Irmaya Fani; Melati Oktafiyani; Purwantoro; Ratna Herawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.8966

Abstract

This study aims to examine the effect of the implementation of Good Corporate Governance (GCG) on the financial performance of banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2023. GCG in this study is proxied through five indicators, namely the board of directors, independent board of commissioners, audit committee, external audit quality, and institutional ownership. Meanwhile, financial performance is measured using Return on Assets (ROA). The number of samples in this study was 87 companies, and the analysis method used was multiple linear regression. The results showed that only the board of directors variable had a significant effect on ROA. This shows that the role of the board of directors is quite important in determining the efficiency and financial performance of the company. Meanwhile, the variables of independent commissioners, audit committees, and institutional ownership do not show a significant influence on the company's financial performance.
Pengaruh Sosialisasi Perpajakan, Sanksi Perpajakan dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM Kota Semarang Noval Setyawan; Ratna Herawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i1.10040

Abstract

This study aims to analyze the influence of tax socialization, tax sanctions, and tax knowledge on taxpayer compliance of MSMEs in Semarang City. The object of this study is MSME taxpayers in Semarang City. This study is a quantitative study. The determination of the research sample used a purposive sampling method and obtained a sample of 100 MSME taxpayers in Semarang City registered with the Cooperatives and MSMEs Office of Central Java Province. The data analysis method used multiple linear regression analysis. The results of the study indicate that partially and simultaneously the variables of tax socialization, tax sanctions, and tax knowledge have a positive and significant effect on taxpayer compliance.
Co-Authors A. A. A. WULANDIRA SAWITRI DJELANTIK Adilla Kustya Ulfa Ahmad Said Alifiya Zahra Irmaya Fani Almira Santi Samasta Amalia Diamantina Andika, Arditya Dian Anna Sumaryati Azizah, Uswa Baehaqi Bambang Minarso, Bambang Cahyani, Keken Suci Adi Chasanah, Amalia Nur Dessyana Kardha Dewi Sulistyawati, Dewi Dian Indriana Hapsari Diana Puspitasari Durya, Ngurah Pandji Mertha Agung Dwi Prasetyo Faricha Aulia Ananda Habsari, Alya Cantika Haji Mohiddin, Mas Nooraini binti Hanum, Willy Naresta Hardjanto, Untung Sri Haryanto, Haryanto Ichsani, Immada Ifandari Ifandari Ira Septriana, Ira LILIS SETYOWATI Maria Ulfa, Farah Diba Masitha Fahmi Wardani Masitha Fahmi Wardhani Melati Oktafiyani Mistlu Ladiyana Fidela Latifa Ningrum, Nadila Ayu Noval Setyawan Novanto, Arya Setya Nufus, Ahmad Fahriza Ilun Nurjanah, Neni Oktoriza, Linda Ayu Perdana, Tito Aditya Purwantoro Ratna Wardani Resha Fatmawati, Elia Retno Indah Hernawati Risanda Alirastra Budiantoro Selyna Widyadari Setyani, Renny Setyawan, Noval Sulistiani -, Sulistiani Wahyuningsih, Hartati Dyah Widayati Widayati Widianto, Tri Widya Anggraini Wikan Isthika, Wikan winanto, winanto Yulia, Yosephine Angelina Yuliana Yuliana Zulqa, Ihdaa