Article Per Year (5 Year)
p-Index From 2020 - 2025
0.562
P-Index
This Author published in this journals
All Journal Trending: Jurnal Manajemen dan Ekonomi Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Yosi Ika Putri
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset

 1 
Pengaruh Strategi Bisnis, Biaya Transfer, Dan Intensitas Modal Terhadap Penghindaran Pajak Yang Dimoderasi Tanggung Jawab Sosial Yosi Ika Putri; Nera Marinda Machdar
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 2 No. 1 (2024): Januari : Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v2i1.533

Abstract

Companies often carry out this tax avoidance strategy in an effort to reduce the amount of tax they have to pay. There are two ways for businesses to lower the taxes they pay. In the first case, the business world can reduce the tax value by implementing tax avoidance while still complying with relevant tax laws. The second alternative is for business actors to reduce the tax value by carrying out tax avoidance activities that violate tax regulations. This research examines the relationship between business strategy, transfer pricing, and capital intenssity on tax avoidance moderated by corporate social responsbility. This research uses a qualitative descriptive research methodology. The data collection method in this research is literature study. The research results show that business strategy, transfer costs, and capital intent have an influence on tax avoidance. As well as business strategy, transfer costs and capital intentions can be mediated by CSR on tax avoidance.
Co-Authors Elia Rossa Nera Marinda Machdar Putri Afrilia Nurrochmah Saefani Nur Hanifah Salsabila Salsabila Siska Aprilia Rahmawati Siti Maisa Zahara