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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang IMAGE STRATEGIC Journal of Business Management Education (JBME) Jurnal Manajemen & Keuangan JURNAL MANAJEMEN Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Fokus Ekonomi Ekono Insentif IKRA-ITH EKONOMIKA EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Akuntansi Bisnis dan Ekonomi (JABE) DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Organum: Jurnal Saintifik Manajemen dan Akuntansi Jurnal Wacana Ekonomi JSMA (Jurnal Sains Manajemen dan Akuntansi) Jurnal Educatio FKIP UNMA Jurnal Ilmiah Akuntansi Kesatuan Cakrawala Repositori Imwi Equity: Jurnal Ekonomi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Didaktika: Jurnal Kependidikan Finansha: Journal of Sharia Financial Management International Journal of Finance Research International Journal of Research in Community Services Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Ekonomi Syariah Pelita Bangsa Jurnal Neraca Peradaban Share: Jurnal Ekonomi dan Keuangan Islam Journal of Islamic Economics and Business The Eastasouth Management and Business PEDADIDAKTIKA: Jurnal Ilmiah Pendidikan Guru Sekolah Dasar Al-Muraqabah: Journal of Management and Sharia Business Journal of Economics, Entrepreneurship, Management Business and Accounting West Science Accounting and Finance Jurnal Yudistira West Science Social and Humanities Studies IIJSE Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi International Journal of Management and Business Applied Conference Proceedings International Conference on Education Innovation and Social Science Jurnal Pendidikan Ilmu Sosial Mores: Jurnal Pendidikan Hukum, Politik dan Kewarganegaran Dinamika Pendidikan Atestasi : Jurnal Ilmiah Akuntansi Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah
Imas Purnamasari
Universitas Pendidikan Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Journal : EQIEN - JURNAL EKONOMI DAN BISNIS

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ANALISIS PENGARUH TRANSFER PRICING DAN STRUKTUR KEPEMILIKAN TERHADAP TAX AVOIDANCE Dematria Pringgabayu; Imas Purnamasari; Budi Supriatono Purnomo
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 04 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i04.1196

Abstract

This study aims to examine the influence of transfer pricing variables, institutional ownership, and managerial ownership to tax avoidance either partially or simultaneously. This research method used is quantitative method by using descriptive explanative method. This study uses secondary data in the form of financial statements of manufacturing companies listed on the Indonesia Stock Exchange period 2017 to 2021 with a population of 33 companies and 132 samples. The analytical method used to measure the effect of transfer pricing, ownership structure to tax avoidance is multiple linear regressions. The results show that transfer pricing does not affect tax avoidance because it does not have significant implications (no effect) because the potential taxable income (although shifted from one to another agency) was still within the same jurisdiction of taxation. Meanwhile, the result of the research shows that the variable of institutional ownership has a negative effect on tax avoidance because the large concentration of institutional ownership will influence the aggressive tax policy and the managerial ownership does not affect the tax avoidance because the company in Indonesia has a very small managerial ownership of about 5%.
RASIO FREE FLOAT SAHAM ; SEBAGAI ANALISA TEKNIKAL DALAM PENGAMBILAN KEPUTUSAN BERINVESTASI STUDI KASUS PADA SAHAM LQ 45 PERIODE 2020-2022 Neng Susi Susilawati Sugiana; Imas Purnamasari; Budi Purnomo
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 04 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i04.1268

Abstract

Abstract Entering into stock investing activities is an exciting activity for investors in the hope of providing reserves in financial conditions that provide large nominal profits and instant timeframes. However, investors are required to dive deeper into knowledge both fundamentally and technically, regarding stock terms such as free float stocks, where free float shares will reflect the condition of the issuer who sells the shares. In this case using technical analysis to see the free float of stocks from LQ 45, reading history or portfolios of minority shares or remaining shares that can be sold to the regular market or for novice investors by analyzing the movement of stock trends from a stock report, can sort out free float efficient and inefficient stocks, so as to increase the accuracy of novice investors in making the right investment decisions. This type of research uses descriptive research and takes data on company shares listed on the LQ 45 index with 45 listed companies. The results showed that the free float performance of LQ 45 company stock was good based on stock returns and risk.
Co-Authors A Sobandi Abdul Rozak ACHEAMPONG, KENNEDY Adi Sopian Adityani, Edna Ayu Aggi Panigoro Sarifiyono Ahiase, Godwin Ahim Surachim Amani, Akbar Riskal Amir Machmud, Amir Andrieta Shintia Dewi Anggun Mutia Anisa Anisa Arie Gunawan Arvian Triantoro Asti Nur Aryanti Auliadara, Nurul Azizah Fauziyah Badar, Dadan Samsul Budi Purnomo Budi Purnomo Budi Purnomo Budi S Purnomo Ciptagustia, Annisa Dasril, Yuki Dwi Darma Dematria Pringgabayu Desty Endrawati Subroto Dewi Puspasari Dewi Puspasari Dian Hardiana Disman Disman Disman Disman, Disman Doni Dirgantara Eded Tarmedi, Eded Egi Arvian Firmansyah, Egi Arvian Elan Elan Elsa, Yulandri Esi, Esi Fitriani Komara Fanni Husnul Hanifa Fauziyyah, Nur Azizah Fitri Novilia Fitri, Irma Kurnia Frido Saritua Simatupang Gunawan, Ashari H. Nugraha Hari Mulyadi Hari Mulyadi, Hari Hari Supriadi Hartika, Nely Havidotinnisa, Siti Heny Hendrayati Heraeni Tanuatmodjo Herilna Herlina, Herilna Herlianti, Elva Heryana, Toni Ikaputera Waspada, Ikaputera Irawan, Sopyan Irma Kurnia Fitri Iskandar Iskandar Janah Sojanah, Janah Khoirunnisa, Fairuz Kurjono Kurjono Kurjono, Kurjono Kusuma, Andita Delya Latifah, Widi Asih Noor Leni Yuliyanti, Leni Leonita Siwiyanti M. Arief Ramdhany Mardiani, Rika Maula, Sam Alpha Maya Sari Maya Sari Maya Sari Mayasari Mayasari, Mayasari Ma’sum, Hadiansyah Medyawicesar, Hana Meiwatizal Trihastuti Miftakul Huda Mohammad Solehudin Muhamad Fikri, Muhamad Muhamad Syahwildan Muhamat, Amirul Afif Muhammad Ifan Fadillah Mulyani, Heni Mulyani, Heni Muthahhari, Muhammad Husain Nadeak, Thomas Navik Istikomah Nely Hartika Neng Susi Susilawati Sugiana Nugraha Nugraha Nugraha Nugraha Nugraha Nugraha Nugraha, H. Nugrahanti, Pipin Nurgraha, Nugraha Nurmansyah, Abdul Ahmad Hafidh Palupi Permata Rahmi Permatasari, Ghaisani Ayu Purnomo , Budi Supriatono Purnomo, Budi Supriatono Rahim, Sarah Aulia Rahmat Fajar Santoso Muslim Rahmawati, Fuji Rani, Asni Mustika Rawati, Fitrin Rengga Madya Riske Faldesiani Rosyidah Rahmah Sadiah, Emas Satria, Rita Septiany Maulani Soraya Shafira Nur Simatupang, Frido Sarita Simatupang, Frido Saritua Siti Havidotinnisa Suci Wulandari Sugiharti, Harpa Sukardi, Hadi Ahmad Sulastri Sulastri SUSAN SUSANTI, SUSAN Suwatno Suwatno Syifa Pramudita Faddila Tarsih Tarsih Thomas Nadeak Tia Yuliawati Utama, Wahyudayanto Yayat Supriyatna Yomi Romlah, Oom Yulandri, Elsa Yuliana, Rena Yulianty, Puspa Dewi Yusuf Suryana Zainol, Fakhrul Anwar