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All Journal Jurnal Manajemen dan Bisnis Sriwijaya SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Ilmiah Ekonomi Global Masa Kini AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi BALANCE Jurnal Akuntansi dan Bisnis Sricommerce: Journal of Sriwijaya Community Services Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan International Journal of Humanities Education and Social Sciences Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Journal of Social Science Kupna Akuntansi: Kumpulan Artikel Akuntansi PENG: Jurnal Ekonomi dan Manajemen Jurnal Akuntansi IPSSJ JUEBIR: Journal of Economics and Business Research
Tjandrakirana, Rina
Faculty Of Economics, Universitas Sriwijaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Public Health Social Sciences Other

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The Effect of Thin Capitalization, Tunneling Incentive, Exchange Rate, Foreign Ownership, and Effective Tax Rate on Transfer Pricing Ermadiani Ermadiani; Tjandrakirana DP, Rina; Wahyudi, Tertiarto
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 4 No 3 (2024): IJHESS DECEMBER 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v4i3.1337

Abstract

This research aims to test and find empirical evidence of the influence of Thin Capitalization, Tunneling Incentive, Exchange Rate, Foreign Ownership, and Effective Tax Rate on transfer pricing. The type of data used is secondary data in the form of annual reports of companies listed on the Indonesia Stock Exchange. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange in 2016-2023, and the sampling technique used was the purposive sampling method and obtained a total of 128 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2023. The analysis technique used is panel data regression analysis, previously a panel data estimation test, Chow test, Hausman test and Lagrange Multiplier (LM) test will be carried out to determine the model approach that will be used between common effects, fixed effects and random effects. Next, a hypothesis test is carried out to answer the hypothesis that has been formulated using the Partial Test and Coefficient of Determination (R2).  
Green Accounting dan Kinerja Lingkungan: Bukti Empiris atau Sekadar Narasi Bisnis? Saumalia, Ghina; Tjandrakirana, Rina
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 3 (2025): September: Education, Economic dan Social Studies
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/va90pd64

Abstract

Green accounting is an approach that integrates environmental aspects into traditional accounting practices. This study aims to prove whether companies that implement green accounting and environmental performance actually implement it or it is all just a company's business narrative. Through a systematic literature review of recent studies, it was found that although several studies show a positive relationship between green accounting and environmental performance, there are also indications that the implementation is often symbolic without any real impact on environmental performance. The results of this study indicate that there are still many companies that only use green accounting and environmental performance as a marketing tool or social legitimacy without any concrete efforts in improving the environment.
MEWUJUDKAN BUDAYA TAAT PAJAK: PENDAMPINGAN PENGISIAN SPT BAGI DOSEN DAN TENAGA KEPENDIDIKAN DI LINGKUNGAN UNIVERSITAS SRIWIJAYA Ermadiani; Tjandrakirana, Rina; Kesuma, Nilam
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 3 No. 2 (2025): April
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v3i2.2108

Abstract

Kegiatan pengabdian ini bertujuan untuk meningkatkan kepatuhan pajak melalui pendampingan pengisian dan pelaporan Surat Pemberitahuan (SPT) Tahunan bagi dosen dan tenaga kependidikan di Universitas Sriwijaya. Metode pelaksanaan diawali dengan survei kebutuhan wajib pajak, rekrutmen dan pelatihan relawan pajak dari kalangan mahasiswa, sosialisasi kepada wajib pajak melalui berbagai media komunikasi, serta pelaksanaan pendampingan baik secara luring di Laboratorium Tax Center maupun daring melalui media komunikasi. Proses pendampingan dilakukan secara individual untuk memberikan pemahaman komprehensif kepada wajib pajak mengenai pelaporan SPT Tahunan melalui e-Filing pada laman DJP Online. Hasil dari kegiatan ini menunjukkan bahwa sebanyak 202 wajib pajak berhasil didampingi dalam pelaporan SPT Tahunannya dengan status nihil, dan seluruhnya berhasil melapor sebelum batas akhir pelaporan 31 Maret 2025. Kegiatan ini juga memberikan pengalaman edukatif kepada mahasiswa relawan dalam memahami praktik perpajakan secara langsung. Kesimpulannya, program ini berhasil mendorong budaya taat pajak di lingkungan akademik serta memperkuat sinergi antara dunia pendidikan dan tanggung jawab sosial di bidang perpajakan. Kata Kunci: Pengabdian Masyarakat, SPT Tahunan, E-Filing, Relawan Pajak, Kepatuhan Pajak
Pengaruh Green Accounting dan Kinerja Lingkungan Terhadap Profitabilitas: Tinjauan Literatur Sistematis Anggraini, Fida; Tjandrakirana DP, Rina
Journal of Economics and Business Research (JUEBIR) Vol. 4 No. 1 (2025): June 2025
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/juebir.v4i1.11578

Abstract

This study aims to provide a deeper analysis of the effect of green accounting and environmental performance on profitability, especially for companies engaged in the oil and gas sector. The research method used in this study is systematic literature observation with the Preferred Reporting Items for Systematic Review and Meta Analyses (PRISMA) approach. Research data from articles collected from 500 articles sourced from the Harzing's Publish or Perish application using Google Scholar sources, then filtered into 27 relevant articles. The results of the study showed 5 articles stating that green accounting and environmental performance had a positive effect and 9 articles were also found discussing only one variable with a positive effect, 5 articles on green accounting variables and 4 articles on environmental performance variables. In general, these results explain that entities that apply the concept of green accounting and have environmental performance as much as 51% of the research data tend to increase long-term profitability. This is due to increased trust from stakeholders and compliance with applicable environmental regulations. However, the study also found that green accounting and environmental performance research still faces various challenges as evidenced by the weakness of the research
TAX HAVEN DAN ILUSI TRANSPARANSI: BAGAIMANA PERUSAHAAN MENGAKALI PELAPORAN KEUANGAN? Junaidi, Nabila Arie; Tjandrakirana, Rina
Kupna Akuntansi: Kumpulan Artikel Akuntansi Vol 6 No 1 (2025): Kupna Akuntansi: Kumpulan Artikel Akuntansi
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura di Kabupaten Maluku Barat Daya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/kupna.v6.i1.p10-26

Abstract

Penelitian ini mengkaji peran tax haven dalam menciptakan ilusi transparansi melalui manipulasi pelaporan keuangan oleh perusahaan multinasional. Dengan menggunakan pendekatan Systematic Literature Review, artikel ini menyintesis berbagai studi yang mengungkap strategi pengalihan laba, pemanfaatan struktur kepemilikan offshore, dan penerapan teknik transfer pricing guna mengurangi beban pajak. Temuan penelitian menunjukkan bahwa perusahaan mengoptimalkan struktur perpajakannya dengan memindahkan aset dan pendapatan ke yurisdiksi yang menawarkan tarif pajak rendah serta regulasi yang longgar, sehingga menghasilkan kesan transparansi yang menutupi praktik penghindaran pajak yang sesungguhnya. Selain itu, keterbatasan dalam pertukaran informasi antarnegara semakin memperburuk ketimpangan fiskal antara negara maju dan berkembang. Analisis ini menegaskan bahwa penggunaan tax haven tidak hanya memberikan manfaat fiskal jangka pendek bagi perusahaan, tetapi juga menimbulkan dampak signifikan terhadap keadilan ekonomi global. Penelitian ini memberikan kontribusi teoretis dan praktis dalam mengidentifikasi celah regulasi yang memungkinkan manipulasi tersebut, serta menekankan urgensi pembenahan sistem perpajakan global.
PENGARUH OPINI AUDIT TERHADAP REAKSI PASAR SAHAM DAN NILAI PERUSAHAAN Catherine; Rina Tjandrakirana
Integrative Perspectives of Social and Science Journal Vol. 2 No. 2 April (2025): Integrative Perspectives of Social and Science Journal
Publisher : PT Wahana Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the impact of audit opinions on firm value and market reactions using the Systematic Literature Review (SLR) method. Audit opinions serve as critical signals to investors, reflecting a company's financial transparency, credibility, and stability. An unqualified audit opinion generally reinforces investor confidence, leading to higher firm value and positive market reactions. In contrast, modified audit opinions, including qualified, adverse, and going concern opinions, raise concerns about financial risks, potentially leading to declining firm value, increased stock price volatility, and heightened investment uncertainty. The findings indicate that audit opinions significantly shape investor perceptions and decision-making. Companies that consistently receive unqualified audit opinions tend to attract stronger investor interest, enjoy greater market stability, and experience lower stock price fluctuations. Conversely, companies with modified audit opinions face higher investment risks, diminished investor confidence, and potential stock price declines. This research highlights the crucial role of audit quality and transparency in financial reporting. Obtaining a unqualified audit opinion is essential for maintaining market trust, enhancing firm value, and ensuring financial stability. These insights provide valuable implications for investors, regulators, and corporate management, emphasizing the importance of high-quality financial audits in fostering a stable and trustworthy market environment.
Co-Authors Adhitama, Fardinant Adhitama, Fardinant Ahmad Widad, Ahmad Anggraini, Fida Anton Indra Budiman Apriansyah Putra Ariodillah, Ariodillah ASPAHANI ., ASPAHANI Aspahani Aspahani Atikah Mustika Budiman, Anton Indra Budiman, Anton Indra Bunga Aulia Burhanuddin Burhanuddin Catherine Damar Sagara Sitepu, Christian Diani, Erma Dwi Rini Dwirini Dwirini Dwirini, Dwirini Eka Meirawati Ermadiani Ermadiani, Ermadiani Galih Ramadhan Adinegara Harun Delamat HASNI YUSRIANTI Ika Sasti Ferina, Ika Sasti IRA APRILITA Junaidi, Nabila Arie Kesuma, Nilam Media Kusumawardani, Media Meirawati, Eka Meva Monika Mukhlis Mukhlis Nurmawati Oktaria Permatasari, Ariadna RIKA HENDA SAFITRI, RIKA Rochmawati Daud, Rochmawati Rohman, Abdul Rosita, Putri Saumalia, Ghina Siti Maryana Fatrianisa Soediro, Achmad Tertiarto Wahyudi Ubaidillah ., Ubaidillah Ubaidillah Ubaidillah Ubaidillah Ubaidillah Wahhyudi, Tertiarto Yulia Saftiana