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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Keuangan dan Perbankan
Safira Kirana Riawan
STIE Indonesia Banking School
Economics, Econometrics & Finance Social Sciences

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Kinerja Keuangan, Inventory Intensity dan Sales Growth Mempengaruhi Penghindaran Pajak pada Perusahaan Ritel Go Public Periode 2014-2018 Safira Kirana Riawan; Vidiyanna Rizal Putri
Jurnal Keuangan dan Perbankan Vol 18, No 2 (2022): Jurnal Keuangan Dan Perbankan, Volume 18 No. 2, Juni 2022
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.332 KB) | DOI: 10.35384/jkp.v18i2.335

Abstract

Penghindaran pajak adalah tindakan penghematan pajak yang masih diizinkan dalam hukum pajak. Kinerja Keuangan (ROA), Inventory intensity (INV), dan Sales growth digunakan sebagai variabel independen yang akan diperkirakan berdampak pada penghindaran pajak sebagai variabel dependen yang di proksikan dengan GAAP Effective Tax Rate (ETR). Penelitian ini dilakukan pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) pada peropde tahun 2014-2018. Data yang diperoleh dengan mengakses website Bursa Efek Indonesia. Sampel dalam penelitian ini menggunakan metode non probability sampling dengan teknik purposive sampling untuk mendapatkan ukuran sampel dari 22 perusahaan dan jumlah observasi adalah 88 kali. Data dalam penelitian ini dianalisis dengan teknik analisis linier berganda. Hasil penelitian ini menunjukkan bahwa kinerja keuangan, inventory intensity dan sales growth berpengaruh negatif dan signifikan pada penghindaran pajak.
The Relationship Between Good Corporate Governance and Transfer Pricing in Multinational Mining Industry Companies Listed on the Indonesian Stock Exchange (Idx) Period 2018-2022 Safira Kirana Riawan
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2445

Abstract

This research aims to determine the relationship between good corporate governance (GCG) and transfer pricing in mining industry multinational companies. In this research, good corporate governance used is foreign ownership and audit quality. Foreign ownership is measured by comparing the number of shares owned by foreign parties with the total shares outstanding then multiplied by 100% and audit quality using a dummy variable which has a value of 1 if the financial report is audited by The Big Four KAP and a value of 0 if the financial report is not audited by KAP The Big Four. The sample in this research is a mining industry multinational company listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. This research uses a sampling method in the form of purposive sampling using secondary financial report data. The results of this research show that foreign ownership has an insignificant effect on transfer pricing of mining industry multinational companies and audit quality has a significant negative effect on transfer pricing of mining industry multinational companies. Keywords: Transfer Pricing, Foreign Ownership, Audit Quality
Co-Authors Putri, Vidiyanna Rizal