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All Journal AKUNTANSI DEWANTARA Jurnal Literasi Akuntansi
Fuadhillah Putri
Universitas Sarjanawiyata Tamansiswa
Economics, Econometrics & Finance Engineering Social Sciences

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Harga Transfer, Kesulitan Keuangan, Manajemen Laba, dan Penghindaran Pajak: Ukuran Perusahaan sebagai Pemoderasi Suyanto; Sari Apriliyana; Hani Alfiani; Fuadhillah Putri
AKUNTANSI DEWANTARA Vol 6 No 3 (2022): AKUNTANSI DEWANTARA VOL. 6 NO. 3 OKTOBER 2022
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v6i3.13327

Abstract

This research aims to examine transfer pricing, financial distress, earning management toward tax avoidance with firm size as moderating variable. The sample used in this study are companies of all sectors listed on the Indonesia Stock Exchange (IDX) in 2016-2019 and generated 171 sample data from 81 companies. The data analysis used in this research was conducted by using regression analysis and interaction test. The results indicate that transfer pricing has negative effect on tax avoidance, financial distress has negative effect on tax avoidance, earnings management has no effect on tax avoidance, firm size is unable to moderate the effect of transfer prices on tax avoidance, firm size is unable to moderate the effect of financial distress on tax avoidance and firm size are unable to moderate the effect of earnings management on tax avoidance.
Pengaruh Rasio Pertumbuhan, Rasio Efektivitas, dan Rasio Efisiensi terhadap Kesejahteraan Masyarakat di Daerah Istimewa Yogyakarta (DIY) Enggar Cahyaning; Fuadhillah Putri
Jurnal Literasi Akuntansi Vol 2 No 4 (2022): Desember 2022
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v2i4.85

Abstract

Purpose: This study aims to test the influence of growth ratio, effectivity ratio, and efficiency ratio on social welfare in Daerah Istimewa Yogyakarta (DIY). Method: The method used in this study is purposive sampling with the availability of Report on local government finances (LKPD) and audit opinion as the criteria. The sample used is 6 LKPD in DIY each year or 78 total of objects. The data is proceeded by using EVIEWS. Finding: The first hypothesis is that the growth ratio has a significant positive effect on social welfare. The second hypothesis is that the ratio of effectiveness has a significant positive effect on social welfare. The third hypothesis is that the efficiency ratio has a significant positive effect on social welfare. The last hypothesis is that growth ratios, effectiveness ratios, and efficiency ratios have a significant positive effect on social welfare collectively. Novelty: DIY, one of the tourism cities in Indonesia with a low cost of living, is interesting to test the social welfare by using growth ratio, effectiveness ratio, and efficiency ratio. Keywords: growth ratio, effectiveness ratio, efficiency ratio, social welfare
Co-Authors Enggar Cahyaning Hani Alfiani Sari Apriliyana Suyanto