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All Journal Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Ekonomi, Akuntansi dan Perpajakan
Dwi Renaldy Putra
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Perencanaan Pajak terhadap Keputusan Transfer Pricing pada Perusahaan Multinasional Elia Rossa; Arinda Dwi Cahyani; Azhar Huwaiza Fathoni; Dara Dinanti; Denya Saputri; Dwi Renaldy Putra; Daudy Erickson
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1488

Abstract

This research aims to examine the influence of tax planning on transfer pricing decisions in multinational companies. This research uses a literature study method. The theory used in this research is agency theory. The research results show that tax planning can be a consideration in making transfer pricing decisions in multinational companies. This research was conducted so that future researchers can understand in detail the theories and research results related to their research topic.
Pengaruh Intensitas Modal, Kepemilikan Manajerial, Profitabilitas terhadap Manajemen Laba dengan Ukuran Perusahaan sebagai Pemoderasi Dwi Renaldy Putra; David Pangaribuan; Panata Bangar Hasioan Sianipar
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 1 (2025): Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) 
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i1.855

Abstract

Accurate and transparent financial reporting is crucial in building investor trust and ensuring the confidence of other stakeholders. However, earnings management remains a key concern in accounting and finance as it affects the quality of financial information and economic decision-making. This study aims to analyze the influence of Capital Intensity, Managerial Ownership, and Profitability on Earnings Management, with Firm Size as a moderating variable. Using a quantitative approach with the deducto hypothetico verifikatif method, this study empirically tests hypotheses through inferential statistical analysis. The results show that Capital Intensity and Managerial Ownership have a negative effect on Earnings Management, while Profitability has a positive effect. Furthermore, Firm Size does not moderate the effect of Capital Intensity on Earnings Management but weakens the influence of Managerial Ownership and strengthens the effect of Profitability on Earnings Management. This study is expected to provide insights for investors, managers, and regulators in understanding the factors influencing earnings management practices and their implications for financial reporting quality.
Pengaruh Perencanaan Pajak terhadap Keputusan Transfer Pricing pada Perusahaan Multinasional Elia Rossa; Arinda Dwi Cahyani; Azhar Huwaiza Fathoni; Dara Dinanti; Denya Saputri; Dwi Renaldy Putra; Daudy Erickson
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1488

Abstract

This research aims to examine the influence of tax planning on transfer pricing decisions in multinational companies. This research uses a literature study method. The theory used in this research is agency theory. The research results show that tax planning can be a consideration in making transfer pricing decisions in multinational companies. This research was conducted so that future researchers can understand in detail the theories and research results related to their research topic.
Co-Authors Arinda Dwi Cahyani Azhar Huwaiza Fathoni Dara Dinanti Daudy Erickson Denya Saputri Elia Rossa Panata Bangar Hasioan Sianipar Pangaribuan, David