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All Journal Formosa Journal of Applied Sciences (FJAS) IJEMA
Treesje Runtu
Universitas Sam Ratulangi Manado
Control & Systems Engineering Decision Sciences, Operations Research & Management Education Engineering Social Sciences

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Pengaruh Effective Tax Rate, Tunneling Incentive, Dan Exchange Rate Terhadap Transfer Pricing Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2024 Lidya Christina Monita Hutapea; Treesje Runtu; Syermi S. E. Mintalangi
Indonesian Journal of Economics Management and Accounting Vol. 3 No. 1 (2026): IJEMA - Januari 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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Abstract

Transfer pricing umumnya dilakukan untuk mengoptimalkan efisiensi dan merupakan strategi internal perusahaan. Transfer pricing adalah praktik penentuan harga atas transaksi barang, jasa, maupun aset tak berwujud antar perusahaan yang memiliki hubungan istimewa dalam satu grup usaha. Tujuan dari penelitian ini untuk mengetahui pengaruh Effective Tax Rate, Tunneling Incentive, dan Exchange Rate terhadap Transfer Pricing. Objek penelitian ini dilakukan pada Perusahaan Sektor Energi yang terdaftar di Bursa Efek Indonesia tahun 2021-2024. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan teknik pengambilan sampel purposive sampling. Terdapat 13 sampel perusahaan yang dipilih dari 90 perusahaan. Data dalam penelitian ini dianalisis menggunakan regresi linear berganda, dengan pengolahan statistik menggunakan IBM SPSS 26. Hasil analisis dari penelitian ini secara parsial effective tax rate dan tunneling incentive berpengaruh signifikan terhadap transfer pricing. Sedangkan exchange rate tidak berpengaruh signifikan terhadap transfer pricing
Application of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) in Preparing Financial Statements for Coco Laundry Micro Businesses Maria Teresa Supit; Treesje Runtu; Rudy J. Pusung
Formosa Journal of Applied Sciences Vol. 4 No. 4 (2025): April 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i4.97

Abstract

Micro, small, and medium enterprises (MSMEs) are important contributors to Indonesia's economic progress, as demonstrated by the substantial support these businesses provide to the nation's economic progress. Coco Laundry is engaged in laundry services and has been running for 5 years and has not yet implemented SAK EMKM. The financial statements in accordance with SAK EMKM consist of the Statement of Financial Position, Income Statement, and Notes to Financial Statements. This research uses descriptive research methods based on case studies. The results showed that the Coco Laundry business has not prepared a comprehensive financial report and is not in accordance with SAK EMKM. The shortcomings are caused by a lack of understanding of the accounting practices and standards needed in preparing financial statements.
Co-Authors Lidya Christina Monita Hutapea Maria Teresa Supit Rudy J. Pusung Syermi S. E. Mintalangi