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All Journal International Journal of Business and Applied Economics (IJBAE) International Journal of Economics, Business and Innovation Research
Fitra Dharma
Faculty of Economics and Business, University of Lampung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Capital Market Reaction to the Announcement of the Russian Invasion to Ukraine (Case Study on Energy Industry Companies in ASEAN) Mely Syafitri Wartindas; Agrianti Komalasari; Fitra Dharma
International Journal of Business and Applied Economics Vol. 2 No. 3 (2023): May, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i3.4342

Abstract

This study aims to determine and test the reaction of the capital market to geopolitical events. The invasion was carried out by Russia into Ukraine on 24 February 2022. The variables tested were abnormal returns before and after the events in energy industry companies in ASEAN. This study uses a different test (paired sample Wilcoxon signed ranked test) to determine the movement of the average abnormal return 11 days before and after the invasion occurred on 24 February 2022. The results obtained based on the different test say that there is no significant effect of the Russian invasion of Ukraine on stock prices. the energy industry in Indonesia, while there was a significant influence from the Russian invasion of Ukraine on the share price of the energy industry in Malaysia and Singapore.
The Effect Of Transfer Pricing, Political Connection, Leverage, And Deferred Tax On Tax Avoidance Ayu Budi Sayati; Einde Evana; Fitra Dharma
International Journal of Economics, Business and Innovation Research Vol. 2 No. 04 (2023): July, International Journal of Economics, Business and Innovation Research (IJ
Publisher : Cita konsultindo

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Abstract

Tax is the largest income for a country, the tax itself under the law is coercive, which means that taxpayers must pay taxes from their income if they have reached the required taxable limit. But in reality there are still many taxpayers who deliberately avoid paying taxes influenced by factors that can affect tax evasion. This study analyzes the factors of transfer pricing, political connections, leverage and deferred taxes on tax avoidance using multiple regression analysis of manufacturing companies listed on the IDX for the 2019-2021 period. This study found that transfer pricing and leverage have a significant effect on tax evasion, while political connections and deferred tax variables have no significant effect.
Co-Authors Ayu Budi Sayati Einde Evana Komalasari, Agrianti Mely Syafitri Wartindas