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All Journal Journal of Social Science Journal of Social Science Journal of International Islamic Business Studies
İlkay Aydoğmuş
Istanbul Medeniyet University – Turkey
Religion Humanities Chemistry Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Social Sciences Other

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Does Transfer Pricing, Sales Growth, Foreign Ownership, Asset Intensity Affect Tax Avoidance in Energy Companies in Indonesia? Rio dhani Laksana; Intan Shaferi; İlkay Aydoğmuş
Journal of Social Science 2424-2434
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v4i6.667

Abstract

Tax avoidance measures are carried out because of different interests on the part of the government and the companies, where the government needs to increase state revenues through large tax revenues while the companies want taxes to be as minimal as possible because taxes are a burden that reduces profits. The research aims to examine transfer pricing, sales growth, asset intensity and Foreign Ownership affected on tax avoidance in energy companies in Indonesia. A sample of companies in the energy sector that were listed on the Indonesia Stock Exchange (IDX) between 2020 and 2022 was selected. Descriptive statistical tests, conventional assumptions, multiple regression analysis, and hypothesis testing. According to the test, the findings of this study show that transfer pricing and asset intensity has positive impacts impacts tax avoidance. Sales Growth and Foreign ownership, have a negative impact on tax avoidance
Does Transfer Pricing, Sales Growth, Foreign Ownership, Asset Intensity Affect Tax Avoidance in Energy Companies in Indonesia? Rio dhani Laksana; Intan Shaferi; İlkay Aydoğmuş
Journal of Social Science Vol. 4 No. 6 (2023): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v4i6.667

Abstract

Tax avoidance measures are carried out because of different interests on the part of the government and the companies, where the government needs to increase state revenues through large tax revenues while the companies want taxes to be as minimal as possible because taxes are a burden that reduces profits. The research aims to examine transfer pricing, sales growth, asset intensity and Foreign Ownership affected on tax avoidance in energy companies in Indonesia. A sample of companies in the energy sector that were listed on the Indonesia Stock Exchange (IDX) between 2020 and 2022 was selected. Descriptive statistical tests, conventional assumptions, multiple regression analysis, and hypothesis testing. According to the test, the findings of this study show that transfer pricing and asset intensity has positive impacts impacts tax avoidance. Sales Growth and Foreign ownership, have a negative impact on tax avoidance
Islamic Banking Performance Analysis: Comparison in Turkey, Indonesia, and Malaysia İlkay Aydoğmuş
Journal of International Islamic Business Studies Vol 1 No 1 (2024): JIIBS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/jiibs.v1i1.8201

Abstract

The goal of this study is to evaluate and analyze the impact of Indonesian, Malaysian, and Turkish Islamic banking performance on the Capital Adequacy Ratio (CAR), the Financing to Deposit Ratio (FDR), and Non-Performing Financing (NPF). The Capital Adequacy Ratio (CAR), the Financing to Deposit Ratio (FDR), and the Non-Performing Financing (NPF) are independent variables in the quantitative study. The dependent variable, profitability (Y), will be analyzed using the panel data regression method (Eviews). Using a purposive sampling technique, the researchers processed the data from 187 annual reports of Islamic banking in Indonesia, Malaysia, and Turkey from 2008 to 2018. According to the study's findings, the financing to deposit ratio (X2) and then capital adequacy ratio (X1) partially influence for profitability variable (Y) in Indonesia, Malaysia, and Turkey, but not in Malaysia. Non-Performing Financing/NPF (X3) (Y) only marginally significantly impacted the profitability variable. The study's findings suggest that CAR, FDR, and NPF with variable profitability can enhance Islamic banking's performance in Indonesia, Malaysia Turkey
Co-Authors Intan Shaferi, Intan Laksana, Rio Dhani