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All Journal International Journal of Social Service and Research
Selamet Riyadi
Faculty of Economics and Business, Universitas Budi Luhur, Jakarta, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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The Effect of Earnings Management, Profitability, Leverage and Transfer Pricing on Tax Avoidance in the P3 sector” (Plantation, Forestry and Mining) Empirical Study Imelda Imelda; Selamet Riyadi; Setyani Dwi Lestari
International Journal of Social Service and Research Vol. 2 No. 11 (2022): International Journal of Social Service and Research (IJSSR)
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v2i11.177

Abstract

This study aims to analyze the effect of Earnings Management, Profitability, Leverage and Transfer Pricing on tax avoidance. This research was conducted on companies engaged in the P3 sector (Plantation, Forestry and Mining) listed on the IDX in 2017 to 2021. The type of research used in this study was descriptive qualitative, using 22 samples of companies engaged in the P3 sector with a non- probability method. sampling is a purposive sampling technique. The analysis technique used in this research is panel data regression analysis. The results of the analysis show that Earnings Management, Profitability and Transfer Pricing have no significant effect on tax avoidance by companies operating in the P3 sector while leverage has a significant effect on tax avoidance of companies operating in the P3 sector.
Analysis of Differences in Long-Term Financial Performance Before and After Stock Split in Companies Listed on the Indonesia Stock Exchange in 2015-2020 Hadid Hidayat; Selamet Riyadi
International Journal of Social Service and Research Vol. 2 No. 11 (2022): International Journal of Social Service and Research (IJSSR)
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v2i11.188

Abstract

This study aims to examine differences of the company's financial performance as indicated by the Current Ratio (CR), Debt to Total Assets (DAR), Total Asset Turnover (TATO), Return on Assets (ROA), Return on Equity (ROE) and Price Earnings Ratio. Data were obtained from 20 companies that conducted stock splits in 2017 and 2018. The difference test was carried out using Man Whitney using SPSS 25 software. The results showed that the current ratio (CR) did not show a significant difference between 3 years before and 3 years after the stock splits. Debt to total assets (DAR) did not show a significant difference between 3 years before and 3 years after the stock split. Total asset turnover (TATO) did not show a significant difference between 3 years before and 3 years after the stock split. This result is significant at the 10% alpha or 90% confidence interval. Return on assets (ROA) shows a significant difference between 3 years before and 3 years after the stock split. Return on equity (ROE) shows a significant difference between 3 years before and 3 years after the stock split. Price earnings ratio (PER) does not show a significant difference between 3 years before and 3 years after the stock split.
Co-Authors Hadid Hidayat Imelda, Imelda Setyani Dwi Lestari Solly Aryza