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All Journal Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Journal Of Business, Finance, and Economics (JBFE) Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Journal of Innovative and Creativity METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Rizki Filhayati Rambe
Universitas Harapan Medan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pengaruh Kepemilikan Institusional, Likuiditas Dan Ukuran Perusahaan Terhadap Profitabilitas Dengan Struktur Modal Sebagai Variabel Intervening Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Periode 2016-2020 Windy Oswita; Rizki Filhayati Rambe; Syamsul Bahri Arifin
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 3 No. 02 (2023): Januari
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v3i02.367

Abstract

This study aims to determine the effect of institutional ownership, liquidity, firm size on profitability with capital structure as an intervening variable in manufacturing companies listed on the Indonesia Stock Exchange. This research is causal associative research and the type of data used is quantitative data. The data used is obtained from the company's financial statements that have been audited on the Indonesia Stock Exchange during the study period. The population of this study are manufacturing companies for the 2016-2020 period, which amount to 195 companies. The sample in this study amounted to 21 companies. The analytical method used was partial least square analysis with outer model analysis, inner model analysis, hypothesis testing. The results of this study indicate that partially institutional ownership, liquidity, firm size and capital structure have no effect on profitability, institutional ownership of liquidity, firm size has no effect on capital structure. Indirectly, the capital structure is not able to mediate the influence of institutional ownership, liquidity, firm size on profitability
ANALISIS PENERAPAN TAX PLANNING PAJAK PERTAMBAHAN NILAI (PPN) TERHUTANG Ayu Zulfiani; Muhammad Arif; Rizki Filhayati Rambe
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 2 No. 2 (2021): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (365.61 KB) | DOI: 10.32696/jaapi.v2i2.935

Abstract

CV Arya has an uneven amount of VAT Payable in 2020, where each tax period tends to increase quite drastically. This is because the company has not been optimized in maximizing the input tax that can be credited so that the tax to be paid is quite large. This research is expected to be able to determine the factors that cause the company's VAT payable to fluctuate every month, to find out the strategies that can still be optimized in tax planning for VAT, as well as strategy tax planning the right so that VAT efficiency can be realized. The analytical method used is described using a quantitative approach. The types of data used are primary and secondary data. The results of the study indicate that the factors that cause VAT payable are very volatile because the company has not been optimized in maximizing its input tax. In addition, several strategies that are not optimized by companies for VAT are not yet optimal in Output Tax Efficiency Invoices, Lack of efficiency by Delaying Tax planning Input Taxes with Delaying Crediting Input Taxes and still making purchase of BKP/JKP to Non PKP. As for strategy tax planning the right so that the efficiency of Value Added Tax can be realized by purchasing BKP/JKP to PKP only.
Pengaruh Beban Pajak, Bonus Mechanism, Dan Tunneling Incentive Terhadap Transfer Pricing Dengan Tax Minimization Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Yang Merupakan Perusahaan Multinasional Yang Terdaftar Di BEI Tahun 2019-2023 Nurul Atika Sari; Rizki Filhayati Rambe; Syamsul Bahri Arifin
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.4522

Abstract

This research aims to determine whether the effects of tax rates, bonus mechanisms, tunneling incentives, and tax minimization affect transfer pricing in multinational manufacturing companies listed on the Indonesia Stock Exchange. This study aims to determine whether tax rates, bonus mechanisms, and tunneling incentives affect transfer pricing and whether tax minimization moderates transfer pricing in multinational manufacturing companies listed on the Indonesia Stock Exchange. The population in this study was manufacturing companies listed on the Indonesia Stock Exchange in 2019 to 2023. The sample selection in this study was carried out using a purposive sampling method, which resulted in a sample of 27 companies. The data source in this study was secondary data. The analysis method used was descriptive statistics. The results of the research concluded that the effect of tax rate, bonus mechanism, tunneling incentive and tax minimization affect transfer pricing and tax minimization significantly moderates the effect of tax rate on transfer pricing while tax minimization does not significantly moderate the impact of bonus mechanism and tunneling incentive that all independent variables have a significant effect on transfer pricing in manufacturing companies which are multinational companies listed on the Indonesia Stock Exchange.
Pengaruh Debt to Equity Ratio (DER), Firm Size, dan Sales Growth Terhadap Corporate Social Responsibility (CSR) dengan Profitabilitas Sebagai Variabel Moderasi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017-2021 Mellysa Ramadhani; Listrioni Listrioni; Rizki Filhayati Rambe; Desi Ika
Journal Of Business, Finance, and Economics (JBFE) Vol 5 No 1 (2024): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v5i1.5577

Abstract

This research aims to determine the effect of Debt to Equity Ratio, Firm Size, and Sales Growth on Corporate Social Responsibility with Profitability as a Moderating variable in Manufacturing Companies on the Indonesia Stock Exchange (BEI) for the 2017-2021 period. The population in this research is manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. This research is a type of associative research. The number of samples in this research was 77 companies from 216 populations during 5 consecutive years of observation so that the total sample was 850 data observations. The analysis technique used is Moderated Regression Analysis (MRA). Data collection techniques use literature study and documentation through the official website of the Indonesian Stock Exchange, namely www.idx.co.id. The research results show that the Debt to Equity Ratio, Firm Size, and Sales Growth variables have a positive and significant effect on Corporate Social Responsibility disclosure in manufacturing companies in 2017-2022. Profitability cannot moderate the influence of Debt to Equity Ratio, Firm Size, and Sales Growth on Corporate Social Responsibility disclosure in Manufacturing companies listed on the IDX in 2017-2021.
ANALISIS IMPLEMENTASI STRATEGI PERENCANAAN PAJAK (TAX PLANNING) SEBAGAI UPAYA PENGHEMATAN BEBAN PAJAK PENGHASILAN: Studi Kasus Pada CV XYX Dyni Annisa Faradilla; Rizki Filhayati Rambe
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 5 No 2 (2022): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol5No2.pp99-109

Abstract

This research aims to analyze the implementation of a tax planning strategy to save corporate income tax in CV XYZ. This research used the descriptive qualitative method. Data collection techniques through documentation, interviews, and literature. Data analysis by analyzing the commercial financial statement, reconciling fiscal, analyzing fiscal income statement, and making tax planning. The results of this study are CV XYZ has implemented tax planning in financial statements, however, it has not been optimally, resulting in only minor savings. The implementation of the tax planning through directing the president director's personal advertising expense becomes the company's advertising expense only.
Co-Authors Ayu Zulfiani Desi Ika Dyni Annisa Faradilla Listrioni Listrioni Mellysa Ramadhani Muhammad Arif Nurul Atika Sari Syamsul Bahri Arifin Windy Oswita