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All Journal Jurnal Publikasi Ilmu Manajemen Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Akuntansi Pajak dan Kebijakan Ekonomi Digital
Avriliani Dwi Septiana
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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An Exposition of Transfer Pricing, Fixed Asset Intensity and Capital Intensity on Tax Avoidance Avriliani Dwi Septiana; Nera Marinda Machdar
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 1 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i1.713

Abstract

In Indonesia, efforts to maximize tax revenue face obstacles, especially related to the difference in interests between the government and the business world. This difference triggers tax avoidance by taxpayers. The researcher made this scientific article, aiming to examine and analyze the influence of transfer pricing, fixed asset intensity and capital intensity on tax avoidance. This study uses a qualitative descriptive method to study a phenomenon by describing the data obtained from literature studies. Literature studies with 39 journals in the 2019-2024 time frame to ensure relevant and up-to-date information and phenomena related to research topics. The results of this study show that the variables of transfer pricing, fixed asset intensity, and capital intensity have an effect on tax avoidance.
Faktor-faktor yang mempengaruhi Hasil Kinerja: Komunikasi, Budaya Organisasi dan Sikap Avriliani Dwi Septiana; Cris Kuntadi
Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Vol. 1 No. 4 (2023): Desember : SAMMAJIVA : Jurnal Penelitian Bisnis dan Manajemen
Publisher : Sekolah Tinggi Agama Buddha Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/sammajiva.v1i4.520

Abstract

Scientific publications and research papers rely heavily on previous research. The goal of previous research and similar search functions is to provide more support for theories and phenomena that focus on interactions between various factors. This article reviews research on organizational behavior and investigates the elements that influence performance outcomes, with a focus on communication, organizational culture, and attitudes. The purpose of this article is to provide a working hypothesis for further study of the interaction of multiple factors. The results of this literature review article are as follows: 1) Communication influences performance results; 2) Organizational culture influences performance results; and 3) Attitudes influence performance results.
Faktor-Faktor Yang Mempengaruhi Current Ratio, Debt Equity Ratio, Debt Asset Ratio, dan Perputaran Modal Kerja Terhadap Return On Asset Vina Ramadhianti; Wafiyyah Septiwidya; Juwainah Juwainah; Avriliani Dwi Septiana; Tri Yulaeli
Jurnal Publikasi Ilmu Manajemen Vol. 2 No. 3 (2023): September: Jurnal Publikasi Ilmu Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupiman.v2i3.2223

Abstract

Previous research or relevant research is very important in a research or scientific article. Previous research serves to strengthen the theory and phenomenon of interrelationships or influences return on assets. This article reviews the factors that influence the current ratio, debt equity ratio, and debt asset ratio an introductory literature study on Financial Management. This research aims to analyze the factors that influence the disclosure of Return on Assets namely: current ratio, debt equity ratio, debt-asset ratio, and working capital turnover. Sample selected by using purposive sampling method and samples that meet the criteria. Study This study uses the classical assumption test, model feasibility test, multiple regression analysis and statistical tests. These results indicate that the variable current ratio and debt equity ratio have an effect on return on assets, while the debt-asset ratio and working capital turnover variables are not shows the effect on the return on assets.
Co-Authors Cris Kuntadi Juwainah Juwainah Nera Marinda Machdar Vina Ramadhianti Wafiyyah Septiwidya Yulaeli, Tri