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All Journal Jurnal Manajemen Dayasaing Journal of Economic, Bussines and Accounting (COSTING) Didaktika: Jurnal Kependidikan Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) ALMUJTAMAE: Jurnal Pengabdian Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Jurnal Ilmu Manajemen & Ekonomika Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Keuangan dan Perbankan JURNAL EKONOMI BISNIS DAN MANAJEMEN Jurnal Ekonomi Bisnis dan Manajemen Pasundan Community Service Development Journal of Accounting, Management and Islamic Economics
Putri, Vidiyanna Rizal
STIE Indonesia Banking School
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : Journal of Accounting, Management and Islamic Economics

 1 
HUBUNGAN TRANSFER PRICING DAN FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DIBURSA EFEK INDONESIA PERIODE 2016-2020 Dela Ayu Putranti; Vidiyanna Rizal Putri
Journal of Accounting, Management and Islamic Economics Vol. 1 No. 2 (2023): Journal of Accounting, Management, And Islamic Economics, Volume 01, No. 02, De
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v1i2.460

Abstract

The purpose of this research is to analyze the relation of Transfer pricing, financial distress on Tax avoidance and audit quality as moderating variable. This study uses data from 40 banking companies listed on the Indonesia Stock Exchange in the period of 2016-2020. This research method uses secondary data with a sampling method in te form of purposive sampling. The hypotheses in this study were tested with descriptive statistics and multiple regression methods. The results of this study indicate that Transfer pricing have a positif and signifikan. Financial distress have a positive and significant effect. Audit quality have a positive and significant effect on Tax avoidance. Audit quality is able to weaken the result of Transfer pricing and financial distress on Tax avoidance.
OPERATING CAPACITY, PROFITABILITY, SALES GROWTH MEMENGARUHI FINANCIAL DISTRESS PADA PERUSAHAAN SEKTOR RITEL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021:SEBELUM DAN SEMASA PANDEMI COVID-19 Azhar Shafa Putri Nabila; Vidiyanna Rizal Putri
Journal of Accounting, Management and Islamic Economics Vol. 2 No. 1 (2024): Journal of Accounting, Management, And Islamic Economics, Volume 02, No. 01, Ju
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v2i1.547

Abstract

This study examines the effect of Operating Capacity, Profitability, Sales Growth on Financial Distress. This study compared two periods, namely the period before Covid-19 (2017-2019) and the period during Covid-19 (2019-2021). This study uses data from 21 retail sector companies listed on the Indonesia Stock Exchange. The sampling technique in this study used a purposive sampling technique with predetermined criteria. The research method used in this research is a multiple linear regression analysis technique using E-views 9 software. The results of this study indicate that Operating Capacity has no effect on Financial Distress in the period before Covid-19 (2017-2019) and during Covid-19 (2019-2021). Sales Growth had no effect on Financial Distress in the pre-Covid-19 period (2017-2019), but Sales Growth had a positive effect on Financial Distress during the Covid-19 period (2019-2021). Profitability has a negative effect on Financial Distress in the period before Covid-19 (2017-2019) and during Covid-19 (2019-2021).
PENGARUH THIN CAPITALIZATION, R&D EXPENDITURE, TRANSFER PRICING, TERHADAP TAX AVOIDANCE, PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Haitsamathif, Feubravally; Putri, Vidiyanna Rizal
Journal of Accounting, Management and Islamic Economics Vol. 2 No. 2 (2024): Journal of Accounting, Management, And Islamic Economics, Volume 02, No. 02, De
Publisher : Ibs Press

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Abstract

This study aims to examine the effect of thin capitalization, r&d expenditure, transfer pricing on tax avoidance in mining companies listed on the Indonesian Stock Exchange (IDX). In this study, using control variables, namely profitability and firm size (Size). The sample in this study are mining companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. This study uses a sampling method in the form of purposive sampling using secondary data from financial statements and there are 22 banking companies listed on the Indonesia Stock Exchange (IDX) used in this study.
KETERKAITAN INTANGIBLE ASSET, DEBT CONTRACT DAN EXCHANGE RATE TERHADAP TRANSFER PRICING Marito, Sarah; Putri, Vidiyanna Rizal
Journal of Accounting, Management and Islamic Economics Vol. 3 No. 1 (2025): Journal of Accounting, Management, and Islamic Economics
Publisher : Ibs Press

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Abstract

The purpose of this study is to determine and analyze the effect of Intangible Asset, Debt Contract, Exchange Rate and Firm size as control variable to Transfer Pricing. The sample selection using purposive sampling method and the sample of this research are 12 Mining Multinational Companies listed in Indonesian Stock Exchange (IDX). The data are obtained from secondary data of annual report of basic and Mining companies listed in Indonesia Stock Exchange in 2014-2019. The analysis technique used in this research is binary logistic regression analysis. The hypothesis in this study is based on previous research and various other supporting theories. The results of this study indicate that the Intangible Asset is negatif significant to the transfer pricing and the rest of variables are not significant to the transfer pricing.
Co-Authors Andriani, Meta Ardianto, Ferenisyah Arinie Rachmawati Azhar Shafa Putri Nabila Bella Irwasyah Putra Dela Ayu Putranti Denok Sunarsi Firda Nururrahma Firda Nururrahma Habibi Mustofa Haitsamathif, Feubravally Haryanti, Enny Indra Satria Utama Javine Hagin Maengga Kamila, Nadya Liana Mangifera Lulu Fitriana Marissa Grace Haque Marissa Grace Haque, Marissa Grace Marito, Sarah Milach, Azki Zainal Minerva Ellabita Tamara Mohamad Ravi Aditama Putra Mohamed Izwan, Iylia Dayana Muftikasari Ayu Raras Asih Muhammad Cahya Kurniawan Muhammad Fikri Azmi Muhammad Irfan Fadhilah Daulay Nelmida Nelmida Nelmida Nelmida, Nelmida Parlindungan, Rudi Samuel Pracoyo, Antyo Putra, Bella Irwasyah Putri Destania, Karina Putri, Diefa Nadya Rr Vemmi Kesuma Dewi Safira Kirana Riawan Santi Rimadias Sari, Lavenia Permata Sary Sary Simatupang, Batara Maju Sparta, Sparta Tiara Safina Rifkasari Tidespania Tubarat, Chara Pratami Yunda Satria Putrandally Zakaria, Nor Balkish ZULFISON, ZULFISON