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All Journal JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Jurnal Revenue : Jurnal Ilmiah Akuntansi PENANOMICS: INTERNATIONAL JOURNAL OF ECONOMICS Jurnal Nusa Akuntansi
Sastri, Enan Trivansyah
Unknown Affiliation
Economics, Econometrics & Finance

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PENGARUH TRANSFER PRICING, UMUR PERUSAHAAN, DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK Suciati, Sartica Eka; Sastri, Enan Trivansyah
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.524

Abstract

This study aims to provide empirical evidence of the effect of transfer pricing, company age, and sales growth on tax avoidance. The population in this study is consumer non-cyclicals companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period. The type of research used is an associative quantitative approach using secondary data in the form of annual financial reports obtained from the IDX. This research uses purposive sampling. The number of samples used was 17 companies with 5 years of observation, so that the total sample of this study was 85 data. Data analysis in this study used panel data regression analysis with the help of EViews version 9 software. The results of the study simultaneously show that transfer pricing, company age, and sales growth affect tax avoidance. While the partial research results show that: (1) Transfer pricing has no effect on tax avoidance, (2) Company age affects tax avoidance, and (3) Sales growth has no effect on tax avoidance. This research is expected to provide contribution benefits in the development of theory about the effect of transfer pricing, company age, and sales growth on tax avoidance
IMPLEMENTATION OF STRATEGIC LEADERSHIP IN THE AT-TAQWA PAMULANG ISLAMIC EDUCATIONAL INSTITUTION, SOUTH TANGERANG CITY, BANTEN: IMPLEMENTATION OF STRATEGIC LEADERSHIP IN THE AT-TAQWA PAMULANG ISLAMIC EDUCATIONAL INSTITUTION, SOUTH TANGERANG CITY, BANTEN Sastri, Enan Trivansyah; Husainah, Nazifah; Wicaksono, Digantara
PENANOMICS: International Journal of Economics Vol. 4 No. 1 (2025): April
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56107/penanomics.v4i1.215

Abstract

This research aims to analyze the strategic leadership used by the Islamic Education Institute At-Taqwa Pamulang Foundation, South Tangerang City. The application of strategic leadership is one of the efforts to improve the quality carried out by At-Taqwa Pamulang Islamic Elementary and Middle School, South Tangerang City. This research uses qualitative methods with the research location at At-Taqwa Pamulang Islamic Elementary and Middle School, South Tangerang City. Data was obtained through observation, interviews and documentation. Interviews were conducted with school principals, teachers, employees and parents. Respondents for the interview were 30 people. This research concludes that Strategic leadership has been implemented at At-Taqwa Islamic Elementary and Middle School. The application of strategic leadership takes the form of schools preparing plans to achieve the expected educational goals. School planning is based on the school's vision, mission and goals, and takes into account the school's SWOT analysis. Schools prepare RKS, RAPBS, and SOP. The implementation of strategic leadership results in improved school quality. This research contributes to the literature in examining the application of strategic leadership in Islamic educational institutions in Indonesia.
PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN MANAJERIAL DAN SALES GROWTH TERHADAP TAX AVOIDANCE Dewi, Noviyanti; Sastri, Enan Trivansyah
Jurnal Nusa Akuntansi Vol. 2 No. 2 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 2 Mei Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i2.244

Abstract

This study aims to analyze and provide empirical evidence regarding the influence of firm size, managerial ownership, and sales growth on tax avoidance. This research is quantitative in nature, utilizing secondary data in the form of financial statements, which contain numerical figures that are tested and described to illustrate the results. The sample selection employs purposive sampling technique. The data analysis method used is panel data regression, processed using Eviews version 9. The population in this study consists of manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2023, totaling 543 companies. The obtained sample consists of 13 companies over a five-year study period, resulting in a total of 65 data points. The results indicate that firm size and managerial ownership do not significantly influence tax avoidance, while sales growth does have an effect on tax avoidance. Collectively, the variables of firm size, managerial ownership, and sales growth significantly impact tax avoidance. The benefit of this research is that it provides a deeper understanding of the factors that influence tax avoidance and offers practical insights that can be used by various parties, from policy makers, company managers, to investors.
The Role of Transfer Pricing and Accounting Conservatism on Tax Avoidance: The Moderating Role of Sales Growth Syawalli, Maharani; Sastri, Enan Trivansyah
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 13 No. 2 (2025): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v13i2.52288

Abstract

This study aims to evaluate and interpret the role of sales growth as a moderating variable and examine how transfer pricing and accounting conservatism influence tax avoidance. A quantitative approach was employed, utilizing secondary data sourced from the annual financial statements of Consumer Non-Cyclical sector companies listed on the Indonesia Stock Exchange (IDX) for the years 2019 to 2023. The research sample included 16 companies, resulting in 80 total observations, which were selected based on purposive sampling criteria. The data were analyzed using Panel Data Regression and Moderated Regression Analysis (MRA), conducted through Eviews 9 and Microsoft Excel. The results of this study indicate that transfer pricing does’nt have a partial effect on tax avoidance, whereas accounting conservatism does have an effect on tax avoidance. In addition, sales growth is not able to moderate the relationship between transfer pricing and tax avoidance, but it can moderate the relationship between accounting conservatism and tax avoidance.
Co-Authors Dewi, Noviyanti Nazifah Husainah Suciati, Sartica Eka Syawalli, Maharani Wicaksono, Digantara