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All Journal ETIKONOMI JURNAL ECONOMIA Jurnal Ekonomi Kuantitatif Terapan Al-Ahkam Global Review of Islamic Economics and Business Jurnal Al-Qardh Jurnal Tekun HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Ikonomika : Jurnal Ekonomi dan Bisnis Islam Jurnal Ilmiah Ekonomi Islam Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Manajemen & Keuangan Tazkia Islamic Finance and Business Review Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Moneter : Jurnal Akuntansi dan Keuangan Perisai : Islamic Banking and Finance Journal Akuntabel : Jurnal Ekonomi dan Keuangan Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Inovasi Bisnis (Inovbiz) JMM (Jurnal Masyarakat Mandiri) Profita : Komunikasi Ilmiah dan Perpajakan International Journal of Social Science and Business Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Shirkah: Journal of Economics and Business Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Iqtishoduna: Jurnal Ekonomi Islam International Journal of Economics, Business and Accounting Research (IJEBAR) Amalee: Indonesian Journal of Community Research & Engagement ASEAN Journal of Community Engagement EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit International Journal of Environmental, Sustainability, and Social Science ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Journal of Islamic Economics and Social Science (JIESS) Share: Jurnal Ekonomi dan Keuangan Islam Journal of Trends Economics and Accounting Research Jurnal Cakrawala Ilmiah Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Jurnal Lemhannas RI Trending: Jurnal Manajemen dan Ekonomi DEDIKASI : Jurnal Pengabdian Kepada Masyarakat Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Research Horizon Jurnal Manajemen Pariwisata dan Perhotelan Moneter : Jurnal Ekonomi dan Keuangan Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi An-Nisbah: Jurnal Ekonomi Syariah Business, Management & Accounting Journal Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah Economics & Islamic Finance Journal Social & Economic Bulletin Pelita : Jurnal Penelitian, Terapan dan Aplikatif Economic and Business Horizon Moderation: Journal of Islamic Studies Review JOURNAL SPORTINDO Indonesian Journal of Accounting and Governance
Lucky Nugroho
Universitas Mercu Buana
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Journal : Research Horizon

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The Effect of Transfer Pricing, Earning Management, CSR and Firm Size in Tax Avoidance Mukarramah, Makkatul; Nugroho, Lucky
Research Horizon Vol. 5 No. 2 (2025): Research Horizon - April 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.2.2025.477

Abstract

This study aims to analyze the effect of Transfer Pricing, Earning Management and Corporate Social Responsibility on Tax Avoidance with Firm Size as a Moderating Variable. This quantitative study uses secondary data obtained and can be accessed through the Indonesia Stock Exchange website. The sample for this study consisted of 62 manufacturing companies. This study uses purposive sampling to select the desired sample. The analysis method of this study uses linear regression analysis and moderated regression analysis as analysis tools in Eviews. The study reveals that Transfer Pricing, Earning Management, and Corporate Social Responsibility significantly influence Tax Avoidance in manufacturing firms during 2018–2022. Firm Size strengthens the impact of Transfer Pricing and Corporate Social Responsibility on Tax Avoidance, acting as a moderating factor. However, it does not moderate the relationship between Earning Management and Tax Avoidance. This indicates that Firm Size plays a selective role in amplifying the effects of certain factors on Tax Avoidance but is ineffective in influencing others. These findings highlight the complexity of tax avoidance mechanisms and the varied roles played by organizational characteristics like Firm Size.
The Effect of Intellectual Capital Components on Financial Performance of Islamic Commercial Banks in Indonesia Diani, Treska Melsa; Nugroho, Lucky
Research Horizon Vol. 5 No. 6 (2025): Research Horizon - December 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.6.2025.885

Abstract

Islamic commercial banks in Indonesia have grown rapidly, yet their profitability remains lower and more volatile than that of conventional banks. This condition raises questions about the role of intellectual capital in creating sustainable financial performance. This study aims to examine the effect of value added capital employed, value added human capital, and value added structural capital on the financial performance of Islamic commercial banks in Indonesia over the period 2015–2024. The research used a quantitative approach with monthly data from all Islamic commercial banks registered with the Financial Services Authority of Indonesia. Data were analyzed using multiple linear regression after fulfilling classical assumption tests and handling outliers. The results show that the three components of intellectual capital simultaneously have a significant effect on return on assets and explain 88.9 percent of its variation. Partially, value added capital employed and value added human capital have a significant negative effect, while value added structural capital has a significant and strongly positive effect. These findings indicate that during the observation period, rapid asset expansion and high human capital costs tended to reduce short-term profitability, whereas investment in systems, technology, and organizational infrastructure became the main driver of profit growth.
Co-Authors Abd. Akram H Abdullah, Baihaki Achmad Jamil Adhy Purnama Adhy Purnama, Adhy Affan Hanif Imaduddin Afiyana, Indria Fitri Agustin Fadjarenie Ahmad Badawi Ahmad Badawi Saluy Ahmad Badawi, Ahmad Ahmad Jainuri Ahmad Shaifull Anuar Ahmad Zainuddin Ajeng Pratiwi Akhmad Amien Mastur Akhmad Amien Mastur Akhmad Amien Mastur Akhmad Amien Mastur Al Ghani, M. Aldo Gilang Priyambodo Alfa Mightyn Ali, Anees Jane Ali, Anees Jane Ali Ali, Anees Janee Andriana Tri Muthmainnatun Anees Jane Ali Anees Jane Ali Ali Anees Janee Ali Anees Janee Ali Anita Dwi Utami Annas Malik Annisa Hakim Zamzami Antonius Setyadi Apollo Apollo Apriliani, Nailah Arief Bowo Prayoga Kasmo Arnaz, Mokhamad Afrizal Aspar, Muhammad Aurelia, Fadia Nazwah Azelia Sarah Yusufa Bahari, Natasha Putri Baihaki, Ra'sya Hilaly Chairia Lubis Chania, Putri Septri Choirun Nisa Vidyaningrum Citra Lindra Citra Sukmadilaga Daito, Apollo Debbie Aryani Tribudhi Debbie Aryani Tribudhi Debble Aryani Tribudhi Della Yesica Rani Dewandaru, Ginanjar Dewi Eva Kiranti Dewi Eva Kiranti Dewi Murtiningsih Dewi Tamala DIAH ISKANDAR Dian Sugiarti Dian Sugiarti Dian Sugiarti Dian Sugiarti Diani, Treska Melsa Dini Hariyanti Dinna Miftakhul Jannah Divina Mahardika Dewi Doktoralina, Caturida Meiwanto Eko Widianarko Kusnadi Emilia Lestari Endrianto, Fauzy Eneng Fitri Zakiyah Erik Nugraha Erik Nugraha Erik Nugraha Erik Nugraha Erna Setiany Erviana, Nita Ery Yohana Matoenji Evi Aryani Evi Margoretty Silalahi Fadhil Muntashir Jihad Fauziah, Ulfah Nurillahi Febrina Mahliza Fiki Wahyu Kuncoro Firdayetti, Firdayetti Fitri Indriawati Fitriana, Ade Gal, Timea Ginanjar Dewandaru Hari Setiyawati Harnovinsah Harnovinsah Harry Suharman Hawadinar, Putri Rafisawati Herda Nezzim Bararah Hida Hiyanti Hidayat, R Nur Hiyanti, Hida Igorevna, Volkhonova Mariya Ildiko, Orban Indria Fitri Afiyana Irawan, Syahril Ishak, Budhi Pribadhi Islami, Wardah Istianah Istianah J Ferdinand Pardede Jogo Boro, Brechmans Aditia Joko Pramono Khosyarina, Qhori Kuncoro, Fiki Wahyu Lailatul Barokah Lawe Anasta Lawe Anasta Lestari, Laely Puji Lin Oktris Lubis, Chairia Mahardika, Galang Prakarti Mahroji Mappayunki, Ratna Marfatah, Muhammad Ramadhani Maria Maria Mariyam Chairunisa Mastur, Akhmad Amien Mastur, Akhmad Amien Medianto Suryo Meryem Afoukane Milawati Mohamad Rohadi Mor, Surender Muchlis Muchlis Mudita, Mudita Muhammad Harun Sukarno Muhammad Luthfi Muhammad Ramadhani Marfatah Muhammad, Zikri Muharam, Daud Mukarramah, Makkatul Mulyani, Susi Dwi Musa Gani, Ibrahim Naga Chiputra Najuah, Najuah Nasution, Annio Indah Lestari Natasha Putri Bahari Noka, Isara Abda Nugraha, Erik Nugroho, Muchamad Aqil Nuraeni, Intan Nuraini Chaniago, Nuraini Nurhasanah Nurhidajat, Raden Nurlinayanti, Leni Nurlinayanti, ⁠Leni Nurul Anisa NURUL HIDAYAH Nurul Hidayah Pamungkas, Ragil Asih Prabantoro, Albertus Magnus Putut Pratiwi, Futri Alif Prinoti Prinoti Purwati Purwati Puspita, Okta Putri Nadia Stepani Putri, Tiara Herawati Rachman, Khairul Arief Rahmawati, Sofiyah Dwi Ramdani, Muhammad Rifqi Refranisa, Refranisa Reni Mayerni Rhenaldy Rhenaldy Rimi Guslinana Mais Riska, Mila Riyadi, Yongki Rizki , Mochamad Rizki Briandana Rizkiyanti, Dewi Rohim, Aprillia Fajar Roikhan Machamad Aziz Roikhan Mochamad Aziz, Roikhan Mochamad Ronny Andesto Sabila, Nurahma Safitri, Yolanda Saidah, Fauziah Nur Salmi Mohd Isa Salsabila, Aura Qirani Salsabilah, Sarah Sarah Salsabilah Sari, Apri Lynia Setiawan, Audita Setiyanto Priyonggo Shaifull Anuar, Ahmad SHOLIHAH, AMINATUS Siti Nur Alfiyah Siti Nurrohmah Soeharjoto Soeharjoto Soeharjoto Soekapdjo Soeharjoto Soekapdjo Soeharjoto, Soeharjoto Sugeng Santoso Sugeng Santoso Sukarmi Sukarmi Sukarmi Sukarmi, Sukarmi Sukarno, Muhammad Harun Surender Mor Sutan Emir Hidayat Syarifuddin Mabe Parenreng Syed Lutful Kabir Chowdhury Tatik Mariyanti, Tatik Tengku Chandra Husnadi Tettet Fitijanti Tettet Fitrijanti Tia Fitriyani Timea Gal Tri Wahyono Tribudhi, Debble Aryani Ulfa Ulfa Waluyo Widya Aryanti Widya Aryanti, Widya Wieta Chairunesia Wiwik Utami Wiwin Sukiati Yananto Mihadi Putra Yolanda Safitri Yosafat Fantony Yosafat Fantony Yosi Mardoni Yusoff, Yusliza Mohd Zakaria Bahari Zakaria Bahari Zuha Rosufila Zulfahmi Zulfahmi Zulfahmi Zulfahmi Zulfahmi Zulfahmi Zulfahmi