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Ira Hapsari
Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Purwokerto, Indonesia
Economics, Econometrics & Finance

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Transfer Pricing dari Perspektif Perencanaan Pajak, Thin Capitalization, dan Ukuran Perusahaan Ni Nyoman Nikunja Vasini; Ani Kusbandiyah; Iwan Fakhruddin; Ira Hapsari
E-Jurnal Akuntansi Vol 34 No 3 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i03.p16

Abstract

The research aims to obtain empirical evidence regarding the influence of tax planning, thin capitalization and firm size on transfer pricing decisions. The sample in this research is unbalanced panel data of 30 coal sector companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2022 period. A total of 141 observation data met the criteria selected using purposive sampling. The results of this research using panel data regression show that tax planning and firm size have a positive effect on transfer pricing decisions, but thin capitalization has no effect on transfer pricing decisions. Keywords: Related parties; Coal; Tax; Subsidiaries
Environmental Performance, Kepemilikan Manajerial, Leverage, Profitabilitas dan Pengungkapan Corporate Social Responsibility Mega Ayu Merdekawati; Siti Nur Azizah; Suryo Budi Santoso; Ira Hapsari
E-Jurnal Akuntansi Vol 32 No 12 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i12.p11

Abstract

The trend of CSR implementation changed when the pandemic started. The research aims to empirically re-examine the effect of environmental performance, managerial ownership, leverage and profitability on CSR disclosure in line with the agency, stakeholder and legitimacy theories. The object of research is the energy sector companies on the IDX with a population of 229 companies for the 2019-2021 period. The sample obtained is 131 observational data obtained by purposive sampling technique. The results of the study show that environmental performance and leverage have a positive effect. Research also proves that managerial ownership and profitability have no effect on disclosure of corporate social responsibility. Keywords: Environmental Performance; Managerial Ownership; Leverage; Profitabilitas; Corporate Social Responsibility.
Co-Authors Ani Kusbandiyah Iwan Fakhruddin Mega Ayu Merdekawati Ni Nyoman Nikunja Vasini Siti Nur Azizah Suryo Budi Santoso