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Fatikasari, Riska
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Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Literature Review on the Analysis of Effective Tax Rate, Bonus Mechanism, Debt Covenant, and Tax Avoidance on Transfer Pricing Fatikasari, Riska; Kuntadi, Cris; Pramukty, Rachmat
TECHNOVATE: Journal of Information Technology and Strategic Innovation Management Vol. 1 No. 4 (2024): October 2024
Publisher : PT.KARYA GEMAH RIPAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52432/technovate.1.4.2024.219-227

Abstract

This study aims to examine the factors that influence transfer pricing practices in multinational companies, focusing on four main variables, namely effective tax rate, bonus mechanism, debt covenant, and tax avoidance. The main issue addressed is how these factors can influence transfer pricing decisions, which are often used to reduce tax liabilities and increase corporate profitability. As a solution, this study analyzes relevant literature to identify the relationship between these variables and the application of transfer pricing in multinational companies. The method used is a qualitative literature review, in which the author collected and analyzed data from various journals, books, and related articles obtained from reliable online sources, such as Google Scholar. Through this analysis, this study concludes that each factor studied, namely effective tax rate, bonus mechanism, debt covenant, and tax avoidance, has a significant influence on transfer pricing decisions taken by companies. The results of this study are expected to provide deeper insights into transfer pricing practices, as well as a basis for further research related to other factors that can influence transfer pricing decisions in multinational companies.
Pengaruh Stres Kerja dan Konflik Kerja Terhadap Kinerja Karyawan Zaynuri, Muhammad; Nur Hotimah, Raisah; Fatikasari, Riska; Aulia Rahman, Syahdilla; Nurarifah, Syifa; Fauzi, Achmad
Jurnal Ilmu Multidisiplin Vol. 1 No. 4 (2023): Jurnal Ilmu Multidisplin (Januari-Maret 2023)
Publisher : Green Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jim.v1i4.209

Abstract

Labor productivity can be regarded as the most important factor that supports the success of the company in achieving its various goals. For companies, labor is considered as an important factor that plays a role as the main factor or the main determining factor in the movement of production activities in the company. Work stress and work conflict are two problems that are often faced by many employees. Job stress can affect a person's physical and psychological condition which in turn threatens the employee's performance. If the problem is not immediately resolved and allowed to drag on, it will affect the quality of the workforce in carrying out their work. The purpose of writing this journal is to find out whether there is an influence between work stress and work conflict on performance. The method used in this research is qualitative and literature study. The results of the analysis show that: 1) There is a positive influence between work stress on employee performance; and 2) There is a positive influence between work conflict on employee performance.
Co-Authors Achmad Fauzi Aulia Rahman, Syahdilla Cris Kuntadi Nur Hotimah, Raisah Nurarifah, Syifa Rachmat Pramukty Zaynuri, Muhammad