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All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Educoretax
Pradipta, Khairunissa Alika
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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The Influence of Capital Intensity, Advertising Intensity and Transfer Pricing on Tax Aggressiveness Pradipta, Khairunissa Alika; Irawan, Ferry; Arieftiara, Dianwicaksih
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 3 (2024): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i3.3119

Abstract

Purpose: This study aims to determine the effects of capital intensity, advertising intensity, and transfer pricing on tax aggressiveness. Methodology/approach: This study uses a quantitative method that utilizes secondary data obtained from the Indonesia Stock Exchange (IDX) and related company websites. The data source in this study is the financial reports of food & beverage sub-sector companies listed on the Indonesia Stock Exchange in 2019-2022 as many as 95 companies. Then, the sampling technique uses the Purposive Sampling method. Results/findings: The results show that the capital intensity variable has no influence on tax aggressiveness, while the advertising intensity variable has an influence on tax aggressiveness, and the transfer pricing variable has an influence on tax aggressiveness. Limitations: The limitation of this study is that the measurement used is the Book Tax Difference (BTD), which cannot maximally identify tax aggressiveness. This is because the measurement can only measure the difference between fiscal and commercial policies. In this study, only three variables affect tax aggressiveness, and the population of research objects used is still small, so the variables, population size, and observation years used as research objects can be added. Contributions: This research will have a good contribution to the development of knowledge in the fields of financial accounting and taxation.
Analysis of Taxation Implementation in Construction Company (Case Study of PT DMK) Satria, Adam Muhamad; Febriana, Hanin; Pradipta, Khairunissa Alika; Putri, Nurhanan Rachmi; Darwawi, Dela Rahmah; Irawan, Ferry
Educoretax Vol 4 No 1 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i1.608

Abstract

Taxes are income that taxpayers must pay to the state. The object of this research is PT DMK, which is engaged in construction services. Income from construction services will be subject to a final tax rate. This research aims to find out the application of taxation at PT DMK and the cases it has experienced. This research uses a qualitative method with primary data from interviews with the company and other supporting data such as the company's financial statements. This company uses tax regulations such as VAT, Income Tax 21, Income Tax 23, and Corporate Income Tax and has understood these tax provisions. Based on the interview results, PT DMK has implemented tax regulations properly in its company and stated that there has never been a problem in implementing corporate tax reporting to the state, such as delays in payment. However, there has been a case related to VAT, and the tax consultant who handled the problem has resolved the problem with the applicable tax provisions.
Co-Authors Darwawi, Dela Rahmah Dianwicaksih Arieftiara Febriana, Hanin Ferry Irawan Putri, Nurhanan Rachmi Satria, Adam Muhamad