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All Journal Sabda: Jurnal Kajian Kebudayaan Juara: Jurnal Riset Akuntansi
Isnaini, Aulia
Unknown Affiliation
Decision Sciences, Operations Research & Management Education

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Pengaruh Kebijakan Dividen, Tax Minimization, dan Tunneling Incentive Terhadap Praktik Transfer Pricing Isnaini, Aulia; Arianti, Baiq Fitri
Juara: Jurnal Riset Akuntansi Vol. 14 No. 2 (2024): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v14i2.9571

Abstract

This study aims to test and determine the impact of dividend policy, tax minimization and tunneling incentives on transfer pricing practices. This type of research is quantitative research using descriptive methods, the data used is secondary data in the form of annual financial reports on sample companies. The sampling method used is a purposive sampling method, namely that samples are drawn based on certain criteria according to research needs. The total sample obtained was 21 non-cyclical consumer sector companies listed on the Indonesian stock exchange in 2018-2022 with a population of 113 companies. The analytical method used is panel data analysis using test equipment in the form of the E-Views application version 12. The urgency of the research is to identify the extent to which transfer pricing practices occur and the impact felt on state revenues. The research results show that dividend policy has no effect on transfer pricing practices, tax minimization has no effect on transfer pricing practices, tunneling incentives have an effect on transfer pricing practices. Dividend policy, tax minimization and tunneling incentives together influence transfer pricing practices.   Abstrak Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh kebijakan dividen, tax minimization dan tunneling incentive terhadap praktik transfer pricing. Jenis penelitian ini yaitu penelitian kuantitatif dengan menggunakan metode deskriptif, data yang digunakan adalah data sekunder berupa laporan keuangan tahunan pada perusahaan sampel. Metode penarikan sampel menggunakan metode purposive sampling yaitu sampel ditarik berdasarkan beberapa kriteria tertentu sesuai kebutuhan penelitian. Jumlah sampel diperoleh sebanyak 21 perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia tahun 2018-2022 dengan populasi sebanyak 113 perusahaan. Metode analisis yang digunakan yaitu analisis data panel dengan menggunakan alat uji berupa aplikasi E-Views versi 12. Urgensi penelitian yaitu untuk mengidentifikasi sejauh mana praktik transfer pricing terjadi serta dampak yang dirasakan terhadap pendapatan negara. Hasil penelitian menunjukan bahwa baik kebijakan dividen dan tax minimization tidak berpengaruh terhadap praktik transfer pricing, sedangkan tunneling incentive berpengaruh terhadap praktik transfer pricing. Kebijakan dividen, tax minimization dan tunneling incentive secara bersama-sama berpengaruh terhadap praktik transfer pricing.
Peran Komunitas Buku The Diversitea dalam Meningkatkan Kesadaran Inklusi Sosial Melalui Membaca Buku Diverse Isnaini, Aulia; Pramudyo, Gani Nur
Sabda: Jurnal Kajian Kebudayaan Vol 20, No 1 (2025)
Publisher : Fakultas Ilmu Budaya Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/sabda.20.1.169-178

Abstract

Despite being a country filled with the diversity of its people, the lack of social inclusion in Indonesia is still quite concerning. Diverse book, book who tells a story of diverse experiences, can be used as a way to build a social inclusion awareness. The Diversitea book club, a book community who introduced the importance of reading diverse books to the Indonesian readers, could play a role in increasing the social inclusion awareness. The main objective of this qualitative study was to analyze the role of The Diversitea book club, a book community whose activities centered on diverse books, in increasing social inclusion awareness. Data were collected from online observations, semistructured online interviews, and document analysis, then analyzed through the lens of qualitative data analysis by Miles and Huberman. The analysis revealed that the activities done by The Diversitea book club have fulfilled the four roles of a book community; encouraging reading, building social relationships between members, a place to discuss and share information, and supporting the wellbeings of individuals. The finding suggests that reading and discussing diverse book could help in increasing social inclusion awareness, and the nature of knowledge sharing in Communities of Practice such as The Diversitea making them a great example for organizations with similar goal; such as the public libraries in Indonesia who need to implement the Social Inclusion-Based Library Transformation program.
Co-Authors Arianti, Baiq Fitri Pramudyo, Gani Nur