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All Journal Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Akuntansi
Crystalin, Aura Regia
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Economics, Econometrics & Finance

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TRANSFER PRICING Suwandi, Andrew Matthew; Crystalin, Aura Regia; Alyssa, Carmen Tiffany; Tjandra, Felicia Giovanni; Lingga, Ita Salsalina
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 7 No 2 (2023): April
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jsikap.v7i2.2335

Abstract

Kemajuan teknologi menyebabkan perusahaan multinasional memberlakukan penghindaran pajak sebagai hal yang lumrah. Salah satu contoh penghindaran pajaknya yaitu transfer pricing. Transfer pricing akan mengakibatkan berkurangnya penerimaan pajak negara yang dilakukan oleh perusahaan multinasional dengan menggeser kewajiban perpajakannya dari negara dengan tarif pajak tinggi ke negara dengan tarif pajak rendah. Tujuan dari penelitian ini adalah melakukan pemetaan atas berbagai hasil penelitian terkait transfer pricing di Indonesia. Penelitian ini menggunakan metode kualitatif dengan jenis data sekunder yang berupa artikel. Pemilihan sampel dengan metode purposive sampling sehingga data yang dijadikan sampel untuk dianalisis sebanyak 56 artikel pada tahun 2020 hingga 2022. Variabel terbanyak yang menunjukkan pengaruh positif adalah tunneling incentive. Variabel yang memiliki pengaruh negatif terbanyak terdapat pada variabel pajak. Variabel yang sama yaitu pajak tidak memiliki pengaruh terhadap transfer pricing yang paling banyak
Contribution of Lecturers Attributes in Distance Education Accounting Science in Higher Education Hanny, Hanny; Dewi , Nunik Lestari; Setiana, Sinta; Crystalin, Aura Regia
Jurnal Akuntansi Vol. 16 No. 1 (2024): Vol 16 No 1 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i1.8285

Abstract

Abstract Purpose - This study aimed to investigate the impact of lecturer personal attributes (APD) on the relationship between Distance Learning/Distance Education (PJJ) and Accounting learning effectiveness (EPA) in higher education. The uniqueness of the study was the collection of primary data over a year into the pandemic (2021), with the expectation that APD would be more favorable and homogeneous compared to data collected in 2020. Design/methodology/approach - The sample comprised 353 accounting studentsexperiencing PJJ from a campus equipped with a Learning Management System (LMS), selected using Purposive Sampling method. Furthermore, the hypotheses were tested using Moderated Regression Analysis (MRA). Findings - The results showed that PJJ had a significantly positive effect on EPA in higher education, while lecturers APD did not strengthen the influence of PJJ on EPA.Research limitations/implications – But interestingly this research found that personal attributes of lecturers (APD) were identified as an independent variable influencing EPA. Keywords: Lecturers Personal Attributes, Distance Education, Accounting, and Higher Education
Co-Authors -, Hanny Alyssa, Carmen Tiffany Dewi , Nunik Lestari Ita Salsalina Lingga Sinta Setiana Suwandi, Andrew Matthew Tjandra, Felicia Giovanni