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All Journal Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Ilmiah Akuntansi Kesatuan
Siregar, Zulkheiri Surya Putra
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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The Effect Of Multinationality And Transfer Pricing On Tax Avoidance Through Profitability Barus, Berlin; Siregar, Zulkheiri Surya Putra; Silalahi, Dumariani; Silalahi, Harlen; Sihite, Jelita IP
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 3 (2024): JIAKES Edisi Juni 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i3.1507

Abstract

  Over the past decade, tax revenues from Indonesia’s palm oil industry have declined, despite increasing production volumes. This phenomenon raises concerns about potential tax avoidance practices. This study investigates the influence of multinationality and transfer pricing on tax avoidance, with profitability as a moderating variable. Using panel data from palm oil companies listed on the Indonesia Stock Exchange between 2013 and 2020, the study employs multiple regression analysis through the EViews application. A total of 112 firm-year observations were selected using purposive sampling. The findings reveal that multinationality has a positive and statistically significant effect on tax avoidance, while transfer pricing does not exhibit a significant effect. Moreover, profitability does not significantly moderate the relationship between either multinationality or transfer pricing and tax avoidance. The regression model explains 14.26% of the variance in tax avoidance (R² = 0.1426). These results highlight the need for strengthened tax oversight and regulatory measures in the palm oil sector, particularly regarding cross-border corporate structures. Keywords: multinationality, transfer pricing, tax avoidance, profitability, palm oil industry
Key Financial Determinants in Reducing Financial Distress in Indonesia’s Manufacturing Industry Silalahi, Harlen; Sitompul, Ganda Tua; Silalahi, Dumariani; Siregar, Zulkheiri Surya Putra; Nababan, Megawati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 2 (2025): JIAKES Edisi April 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i2.3337

Abstract

  This study investigates key financial factors that influence the reduction of financial distress among manufacturing firms in Indonesia. Motivated by the limited literature on proactive financial strategies, the research focuses on four main financial indicators: profitability (ROA), liquidity (CR), leverage (DAR), and sales growth. Using a sample of 27 manufacturing companies listed on the Indonesia Stock Exchange over a five-year period (2018–2022), this study analyzes 135 firm-year observations. Financial distress is measured using the year-on-year change in the Altman Z-Score. Employing multiple linear regression, the findings reveal that profitability and liquidity significantly and positively affect the reduction of financial distress. In contrast, leverage and sales growth show no significant impact. The study also observes a general declining trend in financial distress across the sector during the observation period. These results highlight the importance of effective asset management and liquidity planning in maintaining financial stability. Practical recommendations include optimizing asset utilization, reducing reliance on short-term debt, and enhancing working capital efficiency to mitigate financial distress risks. Keywords: Profitability, Liquidity, Financial Distress, Manufacturing Industry, Financial Stability
EFEKTIVITAS PENGGUNAAN SOFTWARE ZAHIR ACCOUNTING DALAM MENINGKATKAN EFISIENSI PELAPORAN KEUANGAN Silalahi, Harlen; Silalahi, Dumariani; Mirsa, Putri Fadillah Hadi; Siregar, Zulkheiri Surya Putra; Barus, Berlin
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 4 (2024): Vol. 7 No. 4 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i4.34992

Abstract

Penelitian ini bertujuan untuk mengevaluasi efektivitas penggunaan software Zahir Accounting dalam meningkatkan efisiensi pelaporan keuangan di perusahaan-perusahaan Indonesia. Dengan menggunakan metode studi literatur, penelitian ini mengumpulkan dan menganalisis berbagai sumber informasi terkait dengan penggunaan Zahir Accounting dan dampaknya terhadap proses pelaporan keuangan. Hasil penelitian menunjukkan bahwa software ini menawarkan fitur otomatisasi yang signifikan, yang memungkinkan perusahaan untuk menyusun laporan keuangan dengan lebih cepat dan akurat. Penggunaan Zahir Accounting juga meningkatkan keandalan data keuangan, yang berdampak positif pada pengambilan keputusan manajerial. Meskipun terdapat tantangan dalam transisi dari sistem manual ke digital, manfaat yang diperoleh, seperti pengurangan beban administratif dan peningkatan kepercayaan stakeholder, menjadikan Zahir Accounting sebagai alat yang penting dalam pengelolaan keuangan. Penelitian ini memberikan wawasan baru bagi perusahaan yang ingin memanfaatkan teknologi untuk meningkatkan efisiensi operasional dan menyarankan perlunya pelatihan berkelanjutan bagi pengguna untuk mengoptimalkan penggunaan software ini.
Co-Authors Barus, Berlin Mirsa, Putri Fadillah Hadi Nababan, Megawati Sihite, Jelita IP SILALAHI, DUMARIANI Silalahi, Harlen Sitompul, Ganda Tua