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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akademi Akuntansi (JAA)
Rosidi Rosidi
Fakultas Ekonomi dan Bisnis, Universitas Brawijaya, Malang, Indonesia
Economics, Econometrics & Finance

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Income Shifting And Tax Avoidance: Evidence In Indonesia Putra Hidayat; Rosidi Rosidi; Zaki Baridwan
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 1 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i1.30236

Abstract

Purpose: This study aims to examine the effect of income shifting instruments on tax avoidance efforts. The instruments focused on transfer pricing and intangible assets, and the role of multinationality in moderating both Methodology/approach: The sample selection used a purposive sampling method with a final sample of 110 observations. With secondary data from the company's annual report and financial statements, this study uses Panel Data Regressions and Moderated Regression Analysis (MRA) with Stata 15. Findings: The results show that transfer pricing has a positive effect and intangible assets have a negative effect on tax avoidance. Also, multinationality only moderates the relationship between transfer pricing and tax avoidance. Practical implications: This study contributes to helping companies evaluate performance by always complying with tax regulations. Nowadays, there are regulations governing transfer pricing mechanisms and ownership of intangible assets and this study can be an assessment of the regulations effectiveness. Lastly, this study offers empirical evidence to support the discourse of the two pillars of the international tax architecture agreement at the G20 event, where no studies have yet attempted to provide this information. Originality/value: This study uses multinationality as a moderating variable which in previous studies was widely used as an independent variable. This study also uses Internalization theory to explain tax avoidance in cross-border transaction context, especially related to transfer pricing and intangible assets
Apakah Kualitas Audit Memediasi Ukuran Perusahaan dan Audit Fee terhadap Opini Audit Going Concern ? Eliza Virginia; Rosidi Rosidi; Zaki Baridwan
Jurnal Akademi Akuntansi Vol. 7 No. 3 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i3.33544

Abstract

Purpose: This study aims to determine the effect of company size and audit fees on going concern with audit quality as a mediating variable. Methodology/approach: The data used in this study came from questionnaires distributed at KAP Big Ten. The test used in this study is PLS. Findings: The results showed that (1) company size has a negative effect on going concern; (2) audit fee has a positive effect on going concern; (3) audit quality has a positiveffect on going concern; (4) company size has no effect on audit quality; (5) audit fee has a positive effect on audit quality; (6) company size has a negative effect on going concern opinion mediated by audit quality; (7) audit fee has a positive effect on going concern opinion mediated by audit quality. Practical and Theoretical contribution/Originality: This research can provide practical guidance for management in obtaining and providing additional information that needs to be disclosed when a company is at risk of facing issues regarding the continuity of its operations. For auditors, this research can offer guidance in evaluating policies or performance to maintain and improve the quality of services provided. Furthermore, this research can explain existing theories within the research phenomenon, namely decision-making theory (Simon, 1993) and DeAngelo's quality theory (1981), and provide empirical evidence regarding several factors that affect going concern. Research Limitation: The limitation of this research lies in the low participation rate of respondents in filling out the questionnaires sent. The level of busyness, especially among auditors, is the main obstacle that causes the low response rate to the questionnaires.
Co-Authors Eliza Virginia Putra Hidayat Zaki Baridwan