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All Journal Journal of Law and Social Politics Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat
Gibtiyyah, Riska Mariyatul
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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The Effect of Tax, Audit Quality and Multinationality on Transfer Pricing Ambarita, Dinar; Gibtiyyah, Riska Mariyatul; Ibrohim, Ibrohim
Journal of Law and Social Politics Vol. 2 No. 2 (2024): Journal of Law and Social Politics
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jlsp.v2i2.48

Abstract

This study was made with the aim of analyzing the effect of Tax, Audit Quality, and Multinationality on Transfer Pricing. This research was conducted by analyzing the financial statements of multinational companies listed on the Indonesia Stock Exchange (IDX) during the period 2018 to 2022. The samples used in this study were 19 multinational companies listed on the Indonesia Stock Exchange during the period 2018 to 2022 using purposive sampling technique. The data used in this study are secondary data in the form of financial reports from each company that has been sampled. The variables used in this study consist of the first independent variable, Tax (X1), the second independent variable, Audit Quality (X2), and the third variable, Multinationality (X3), and Transfer Pricing (Y) as the dependent variable. Panel data regression method is used as the research methodology in this study. Analysis of research results using Eviews 10 Student Version Lite software. The result shows that the best model is Fixed Effect Model (FEM). The results show that Tax and Audit Quality partially affect Transfer Pricing, but Multinationality does not partially affect Transfer Pricing, and simultaneously Tax, Audit Quality, and Multinationality affect Transfer Pricing.
Memberi Nilai Ekonomi Pada Limbah Kulit Telur Dengan Media Kain Aljundi, Muhammad Akras; Gibtiyyah, Riska Mariyatul; Hadisah, Susi; Septanta S.E.I., M.Ak, Rananda
Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat Vol. 2 No. 2 (2023): PROSIDING DEDIKASI MARET
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pengabdian kepada masyarakat ini bertujuan untuk menyalurkan akademisi mengenai keterampilan serta kreatifitas dalam memanfaatkan limbah rumah tangga berupa produk daur ulang dengan media kulit telur serta kain untuk mewujudkan masyarakat mandiri dalam berinovasi dan berwirausaha. Mengenalkan suatu pengetahuan dan keterampilan baru kepada anak-anak usia muda melalui pemaparan materi serta praktik secara langsung agar tidak hanya teori saja yang didapatkan, melainkan juga keahlian dalam mengasah kreatifitas. Ketekunan serta kesabaran merupakan moral tersirat yang didapatkan dari kegiatan praktik pemanfaatan limbah rumah tangga menjadi produk kreatifitas ini. Tahapan dalam kegiatan pengabdian ini meliputi presentasi materi, diskusi serta kegiatan praktik. Populasi dalam kegiatan pengabdian kepada masyarakat ini ialah sebanyak 18 orang yang semuanya merupakan masyarakat di Yayasan Kesejahteraan Umat Al-Aulia Kabupaten Depok. Di Yayasan Kesejahteraan Umat Al-Aulia ini kami mencoba menangani masalah mengenai kuantitas kreatifitas guna menambah produk dari yayasan dan menambah penghasilan sendiri untuk yayasan. Metode yang digunakan dalam mencapai tujuan dari Pengabdian Kepada Masyarakat ini yaitu dengan pemaparan materi, diskusi serta praktik pemanfaatan dan pembuatan sekaligus sosialisasi pentingnya menjaga lingkungan dan memanfaatkan sampah rumah tangga seperti cangkang kulit telur untuk dapat dijadikan kerajinan bernilai ekonomis. Jadi kesimpulan nya, kami mencoba menambah referensi serta kuantitas jenis kreatifitas untuk menambah pemasukan yayasan, saran yang kami ajukan yakni memperluas jaringan untuk menjual hasil produk agar lebih efisien. Harapan dari pengabdian ini yaitu seluruh peserta memahami pemaparan materi yang diberikan serta mampu menerapkan praktik mendaur ulang dan membuat produk kreatifitas dari limbah rumah tangga sehingga tujuan dari pengabdian kepada masyarakat ini dapat terwujud, yakni membentuk masyarakat mandiri dalam rangka pemberdayaan masyarakat oleh masyarakat akademik.Kata Kunci: Limbah Rumah Tangga, Produk Kreatifitas lingkungan, Nilai Ekonomis
The Effect of Tax, Audit Quality and Multinationality on Transfer Pricing Ambarita, Dinar; Gibtiyyah, Riska Mariyatul; Ibrohim, Ibrohim
Journal of Law and Social Politics Vol. 2 No. 2 (2024): Journal of Law and Social Politics
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jlsp.v2i2.48

Abstract

This study was made with the aim of analyzing the effect of Tax, Audit Quality, and Multinationality on Transfer Pricing. This research was conducted by analyzing the financial statements of multinational companies listed on the Indonesia Stock Exchange (IDX) during the period 2018 to 2022. The samples used in this study were 19 multinational companies listed on the Indonesia Stock Exchange during the period 2018 to 2022 using purposive sampling technique. The data used in this study are secondary data in the form of financial reports from each company that has been sampled. The variables used in this study consist of the first independent variable, Tax (X1), the second independent variable, Audit Quality (X2), and the third variable, Multinationality (X3), and Transfer Pricing (Y) as the dependent variable. Panel data regression method is used as the research methodology in this study. Analysis of research results using Eviews 10 Student Version Lite software. The result shows that the best model is Fixed Effect Model (FEM). The results show that Tax and Audit Quality partially affect Transfer Pricing, but Multinationality does not partially affect Transfer Pricing, and simultaneously Tax, Audit Quality, and Multinationality affect Transfer Pricing.
Co-Authors Aljundi, Muhammad Akras Ambarita, Dinar Hadisah, Susi Ibrohim Septanta S.E.I., M.Ak, Rananda