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Journal : Educoretax

Determination of financial performance and transfer pricing aggressiveness: Analysis of sales growth, leverage, company size and intangible assets (literature review) Supriyadi, Supriyadi; Widyastuti, Tri; Darmansyah, Darmansyah
Educoretax Vol 4 No 10 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i10.1128

Abstract

Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and phenomena of the relationship or influence between variables. This article reviews the Determination of Financial Performance and Transfer Pricing Aggressiveness: Analysis of Sales Growth, Leverage, Company Size and Intangible Assets, A Study of the Transfer Pricing Literature. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this research library are that: 1) The Effect of Sales Growth on Financial Performance; 2) The Effect of Leverage on Financial Performance; 3) Effect of Company Size on Financial Performance; 4) The Effect of Intangible Assets on Financial Performance; 5) The Influence of Sales Growth on Transfer Pricing Aggressiveness; 6) The Influence of Leverage on Transfer Pricing Aggressiveness; 7) The Influence of Company Size on Transfer Pricing Aggressiveness; 8) The Influence of Intangible Assets on Transfer Pricing Aggressiveness; and 9) The Influence of Financial Performance on Transfer Pricing Aggressiveness.
The influence of social norms and perceived fairness on voluntary tax compliance: The mediating role of personal norms and trust in government Marfiana, Andri; Widyastuti, Tri; Darmansyah, Darmansyah
Educoretax Vol 5 No 5 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i5.1670

Abstract

This study aims to analyze the factors influencing voluntary tax compliance in Indonesia, with a focus on social norms, personal norms, perceived of fairness, and trust in the government. The method employed is a quantitative approach using surveys, involving the distribution of questionnaires to individual taxpayers who are not employees in the Jabodetabek area. The data were analyzed using PLS-SEM (Partial Least Squares Structural Equation Modeling) to test the relationships among the variables in the research model. The results of the study show that social norms positively influence voluntary tax compliance, both directly and through the formation of personal norms as a mediator. Furthermore, the Perceived of fairness in the tax system was found to enhance trust in the government, which in turn positively affects voluntary tax compliance. These findings provide important insights that psychological and social factors, such as social norms, fairness, and trust in the government, play a key role in enhancing voluntary tax compliance. Therefore, it is recommended that tax policies focus on improving fairness and transparency, as well as strengthening social norms that support tax compliance.
Co-Authors Ade Onny Siagian Adi Muhajirin Adi Suryani Adler Haymans Manurung Afianti, Nundung Ari Agatha Maharani Yulaeli Agus Setiawan Ahmad, Mauledy Aisyah Aisyah Alfiandi, Abi Amalia Mustika Aryafu'adi Amelia Rahmi Ananta Vidada, Irwin Ananto Krisna Wardhana Andjani, karina Anggara, Fauzan ANGGRAENI, NUNI Aviyanti, Cut Bambang Karsono Bambang Karsono Bambang Purwoko Basri, Husen Bayu Muktiono Bisri Bisri, Bisri Budi Artha, I Wayan Budiyono Budiyono Chaerudin, Denden Ridwan Chatarina Umbul Wahyuni Choirul, Anwar Cris Kuntadi Dahlan, Zaeni Daito, Apollo Damayanti, Rida DANIAL THAIB Darmansyah DARMANSYAH . Denden Ridwan Chaerudin Desta Octovialyna, Clara Devy Octaviana Dewi, Ananda Pravista Dharmanto, Agus Dicki Bakhtiar Purkon Didin Sjarifudin, Didin Djaddang, Syahril DODY KURNIAWAN Dwi Astiani Dwinanda, Jessica Sukma Eduard, Magdalena Belinda Edy Supriyadi Efendi, Herlina Ekawati, Mida Erdian, Ahmad Edo Faizal Hamzah Fatimah, Cucu Fe, Didi Febrianty, Fitria Firdani, Fanni Fitri Indri Yani Fitrina Afrianti, Fitrina Fitriyeni Fitriyeni Fitriyeni, Fitriyeni Gerry Juan Carlos Hadi Wibowo Handayani, Ratna Dwi Hapzi Ali Harnovinsah Harnovinsah Hasanah, Ajeng Yusriah Hasanuddin Hasanuddin Heni Pujiastuti Herdiana, Irfan Heriyanto, Yonan Herlin Widasiwi Setianingrum Hieronimus Erwin Indrawan Hillman Mushaddiq Suaidy Hoerunisa, Siti Nisa Ibrahim, Rizal Indah Puspita Sari Inni Ayati Irvan Herdiana Irvandi Gustari Isa Insanuddin Ismail Chandra, Mohamad Istianingsih Sastrodiharjo, Istianingsih Jawade Hafidz Junianti, Emmy Kartika Dewi Khaira Refika Koesoemah, Hetty Anggrawati Kristiani, Wina Kristy, Fiona Kusumawardani, Angelica Sasha Laut, Deru Marah Lestari, Anggia Ayu Lestari, Puspita Hanggit Linawati Linawati Linda, Dewi Alfa M. Mahdi Alatas Mahmud Syarif Maidani, Maidani Manafe, Joya Mangkupradja, Didi Rochyadi Manurung, Gerson Marcelino, Ragil Marfiana, Andri Maulida, Nadilla Nurul Mawadah, Afrida Nita Mawardi Saleh Megananda Hiranya Putri Merawati , Endang Etty Mimin Kusmiyati, Mimin Mulyadi Mulyadi Munir, Ningky Sasanti Nabilah Rafifah Khairunnisa Nariswari PD1, Avisa Nathasya, Stella Neneng Nurjanah Ni Nyoman Sawitri Nilasari, Pratiwi Ningrum, Endah Prawesti Ningrum, Nining Novani, Elvi Tri Noviapratami, Nikky Nugroho Pratomo, Wahyu Nurfadhillah, Septy Nurkamila, Mia Nurmala Ahmar Nurul Fatikhah, Nurul Nuryati, Tutty Octavianingrum, Sekar Intan Pangaribuan, Dessy Kristanti Pasaribu, Cindy Aryanti Perwitasari, Nurdiyanti Pitoyo, Bayu Seno Prabowo, Wahyudi Praptiwi, Yenni Hendriani Pratama, Teddy Fatrianda Pratiwi Nila Sari Primadi Candra Susanto Primandita Fitriandi Purnama Indah, Dwi Putra, Christophorus Indra Wahyu Putra, Elpri Darta Putri, Nanda Hanifah Putri, Nella Ameliana Putri, Winda Gusnizar R Wisnu Prio Pamungkas Rachman, Faizal Rachmat Pramukty Raden Parianom Rafina Pebriani Sukardi Rahman, Ifal Rahmat Akbar Kurniawan Rahmawati Indah Lestari Ramdani, Safier Rely, Gilbert Renwarin, Joseph MJ Restanto, Didik Pudji Restuning, Sekar Rianto, Muhammad Richo Risma Adelina Simanjuntak Rito, Rito Rizka Amalia, Jihan Rizqi, M. Aris Rudyansyah Fadil Al Zuhra Ryad, Ahmad Muhammad S, Sufyati H Sabila, Roudhotus Safrezi Fitra Salim , Fahruddin Salsabilla, Trina Deswita Sari, Eka Lala Sari, Gema Ika Sari, Novita Syahidah Sari, Pratiwi Nila Sari, Sonia Nanda Sasanti, Ningki Septianingsih, Dewi Setiyariski, Ramdani Sevina Ghina Nafila Shabrina Nurunnisa Sholeh Avivi Silviana, Adella Simatupang, Darbin Siswadhi, Ferry Siti Fatimah SITI FATIMAH Sri Mulyanti Sugeng Suroso SUGENG SUROSO, SUGENG Sugiharti Sugiharti Suhardi Suhardi Sumarno , Sumarno Supriyadi Supriyadi Supriyanto, Irwan Suratno Suratno Suyanto Suyanto Sya'diyah, Rainanda Nabilatu Syahrani, Alifia Syamsul Bahri Triyani Ismayadi tutty nurhayati Ulfah Utami Ulfah Utami Wahono, Sri Wahyu Hidayat, Wastam Wastam Wahyu Hidayat Widasiwi , Herlin Widi J H, Erwin Wina Endra Nitha Wiruma Titian Adi Yanti, Annisa Ardhana Yasir Yasir Yayat Sudaryat Yosef Abdul Ghani Yudha Febri Al Paksi Yulaeli, Tri Zahara Tussoleha Rony Zalfa, Alifia Rizky Zul Asman Zulkifli Zulkifli Zulkifli