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All Journal JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Abdimisi
Wiwit Irawati
Universitas Pamulang, Tangerang Selatan
Humanities Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Pengaruh Transfer Pricing dan Corporate Social Responsibility terhadap Agresivitas Pajak Pesta Ria Pasaribu; Wiwit Irawati
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 10, No 1 (2022): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v10i1.21926

Abstract

Tax revenues that have not been maximized are suspected to be part of the result of transfer pricing and corporate CSR activities. This study aims to determine the effect of transfer prices and corporate social responsibility on tax aggressiveness. This type of research is quantitative research. The data used in this research is secondary data. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the energy sector and consumer non-cyclical in 2017-2020. The sampling technique used purposive sampling and obtained as many as 16 companies with a research period of 4 years so that 64 sample data were obtained. Analysis of the data used in this study is descriptive statistics, panel data regression test, classical assumption test and hypothesis testing. The results show that transfer pricing has no significant effect on tax aggressiveness, but corporate social responsibility has a significant effect on tax aggressiveness
Edukasi Perilaku Keuangan Pengenalan Fintech bagi Masyarakat agar Terhindar dari Bahaya Pinjaman Online Wiwit Irawati; Tri Utami; Wiwit Setyawati
Abdimisi Vol 3, No 2 (2021): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v3i2.23676

Abstract

Nowadays online-based loans are rife along with the development of Financial Technology (Fintech) with the convenience access offered compared to borrowing from banks. Sufficient understanding is needed so that people are wiser in using online loans. This Community Service is carried out to housewives in the West Pamulang area, totaling approximately 40 people with the implementation method in the form of counseling or lectures, and discussions. The results of PKM activities obtained data that most of the participants knew about online loans but did not understand the risks that might arise if they chose the wrong online loan service. After participating in this activity, participants have learned the tips that must be done to avoid the trap of illegal online loans.
Co-Authors Pesta Ria Pasaribu Tri Utami Wiwit Setyawati