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All Journal Madani: Multidisciplinary Scientific Journal Jurnal Riset Ilmiah
Ananta, Engela
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Pengaruh Perencanaan Pajak dan Tunneling Incentive Terhadap Keputusan Transfer Pricing Rossa, Elia; Ananta, Engela; Arbatona, Ian; Christian, Josua; Maharani, Kiran; Purba, Lidia Margaretta
Madani: Jurnal Ilmiah Multidisiplin Vol 1, No 12 (2024): Madani, Vol. 1 No. 12 2024
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10424599

Abstract

Multinational companies conducting transfer pricing research in Indonesia are typically manufacturers closely linked to subsidiaries or affiliates in other countries. The transfer pricing activities of international companies have a significant impact on a country's tax revenue, both directly and indirectly. This qualitative research, utilizing literature studies as the data collection method, delves into Tax Management literature, exploring components influencing transfer pricing decisions, including tax planning and tunneling incentives. The primary focus of this article is to formulate hypotheses on how tax planning and tunneling incentives can affect transfer pricing decisions. Literature review results indicate that tax planning significantly influences transfer pricing decisions, while tunneling incentives also wield substantial influence in this context.
PENGARUH KEPEMILIKAN INSTITUSIONAL, INTENSITAS MODAL DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK(EMITEN SEKTOR BASIC MATERIALS BURSA EFEK INDONESIA PERIODE 2019-2023) Ananta, Engela; Marundha, Amor; Maidani, Maidani
SINERGI : Jurnal Riset Ilmiah Vol. 2 No. 2 (2025): SINERGI : Jurnal Riset Ilmiah, February 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v2i2.911

Abstract

This study aims to examine and analyze the effect of institutional ownership, capital intensity and firm size on tax aggressiveness. The research method used is quantitative. The types and sources of data in this study are secondary data in the form of financial statements of companies listed on the Indonesia Stock Exchange (BEI) during the period 2019-2023. The sampling technique used is purposive sampling, with a total of 150 observation data samples. The data analysis in this study was conducted using Eviews 13. The results of this study explain that institutional ownership has a positive and significant effect on tax aggressiveness, capital intensity has a positive and significant effect on tax aggressiveness and firm size has a negative and significant effect on tax aggressiveness.
Co-Authors Arbatona, Ian Christian, Josua Maharani, Kiran Maidani, Maidani Marundha, Amor Purba, Lidia Margaretta Rossa, Elia