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All Journal Jurnal Akuntansi New Economy
Bayu, Septian
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Economics, Econometrics & Finance Education

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Faktor-Faktor yang Memengaruhi Keputusan Transfer Pricing yang diambil oleh Perusahaan Putri, Sari Yuli; Bayu, Septian
Jurnal Akuntansi Vol. 24, No. 1, Januari - Juni 2024
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v24i1.3185

Abstract

Transfer  pricing  refers  to  the  price  set  by  parties  with  special  relationships  when  conducting  transactions  with  each  other.  Examples  of  such  transactions  include  the  provision  of  management  services,  distribution  of  goods,  and  lending.  Companies  often  use  transfer  pricing  practices  to  manage  their  tax  obligations.  The  purpose  of  this  study  is  to  identify  the  factors  that  influence  companies'  decisions  in  implementing  transfer  pricing.  Several  independent  variables  examined  in  this  study  include  tax  burden,  foreign  ownership,  and  foreign  exchange  rates.  Meanwhile,  the  dependent  variable  in  this  study  is  transfer  pricing,  which  is  measured  through  the  volume  of  sales  to  related  parties.  Multiple  linear  regression  analysis  method  is  used  in  this  study  using  SPSS  23  software.  The  research  findings  indicate  that  the  significant  variable  in  companies'  decision  to  implement  transfer  pricing  practices  is  foreign  ownership.  However,  tax  burden  and  foreign  exchange  rates  do  not  have  a  significant  influence  on  companies'  decisions  in  implementing  transfer  pricing. Keywords:  transfer pricing,  tax burden,  foreign ownership,  exchange rate
Analisis Faktor-Faktor Yang Mempengaruhi Minat Beli Sepeda Listrik Terhadap Masyarakat Kraksaan Hamzah, Moh; Junaidi, Ahmad; Fattah, Abdul; Bayu, Septian; Rizal, Moh; Ubaidillah, Ubaidillah
New Economy Vol. 1 No. 1 (2025)
Publisher : CV. Akira Java Bulu

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Abstract

Technological developments are increasingly sophisticated. Likewise, sophistication is developing in vehicle parts. What were originally fuel-powered vehicles have now been modernized with electric vehicles that only rely on electricity as a charger. Therefore, researchers aim to find out the factors that influence the interest in buying electric bicycles among the people of Paiton. This research uses quantitative methods. The population in this research is the Paiton community who own electric bicycles. In this research, the sampling method used is the simple random sampling method. The simple random sampling method (Simple Random Sampling) is a sampling technique that is completely based on providing equal opportunities to the entire population (Bambang Sugeng, 2022). This research uses the Lemeshow formula, because the sample population is unknown. This research used a sample of 96 respondents. In accordance with calculations using the Lemeshow formula. The data analysis technique used is multiple linear regression analysis with the help of SPSS software. The research results show that taste, price and income do not influence people's interest in buying electric bicycles.
Co-Authors Abdul Fattah Ahmad Junaidi Hamzah, Moh Putri, Sari Yuli Rizal, Moh Ubaidillah Ubaidillah