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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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COMPARISON OF BANK PERFORMANCE ON THE BANK OWNERSHIP OF KOREAN BANK Milach, Azki Zainal; Pracoyo, Antyo; Simatupang, Batara Maju; Putri, Vidiyanna Rizal
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12929

Abstract

This research aims to analyze the financial performance of banks based on Korean bank ownership from the second quarter of 2019 to the third quarter of 2023. This study employs a descriptive research type with a quantitative approach. Findings on the liquidity ratio show that the average Loan to Deposit Ratio (LDR) exceeds 92%, which is above the standard set by Bank Indonesia. For the profitability ratio, the average Return on Assets (ROA) ratio of most banks falls below 1.5%, below the benchmark established by Bank Indonesia. In the Capital Adequacy Ratio (CAR) analysis, the CAR exceeds 10%, which is above the standard set by the Financial Services Authority (OJK). In the solvency ratio analysis, the average Debt to Equity Ratio (DER) of most banks is below 4.22 times, which is under the benchmark published by the Indonesia Stock Exchange (IDX) as of June 2024.
EXPLORING TAX AVOIDANCE MECHANISMS : FINANCIAL FACTORS AND FIRM VALUE IN INDONESIA'S FINANCIAL SECTOR Putri, Vidiyanna Rizal; Zakaria, Nor Balkish; Nelmida; Tidespania Tubarat, Chara Pratami; Mohamed Izwan, Iylia Dayana
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 20 No. 1 (2025): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v20i1.22301

Abstract

The relationship between financial factors and tax avoidance has become an increasingly important topic in corporate finance and taxation. This study examines the impact of financial derivatives, debt shifting, and transfer pricing on tax avoidance, with firm value as a moderating variable. The research focuses on conventional banks and non-bank financial institutions listed on the Indonesia Stock Exchange from 2019 to 2023. Using a purposive sampling method, 69 companies were selected, excluding Islamic banks, regional development banks, and Islamic financial institutions. The sample includes only firms that did not experience losses during the research period, as tax obligations do not apply to loss-making businesses.Employing EViews 9 for data analysis, the findings indicate that debt shifting negatively affects tax avoidance, while financial derivatives show no significant effect. In contrast, transfer pricing positively influences tax avoidance. However, firm value does not significantly moderate the relationships between tax avoidance and debt shifting or financial derivatives. Firm value, however, does moderate the relationship between transfer pricing and tax avoidance. Among the control variables, debt shifting negatively affects tax avoidance, maturity positively influences tax avoidance, and company growth has no significant effect. These findings provide insights into the financial strategies affecting tax avoidance in Indonesia’s financial sector, contributing to the broader discussion on corporate tax planning and regulatory implications.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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