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All Journal Journal of Artificial Intelligence and Digital Business International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Kustiyani, Siska Aura
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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TAX MINIMIZATION MODERATING DETERMINANT TRANSFER PRICING IN ENERGY SECTOR COMPANIES INDONESIA Rizky Dwi Kemal; Kustiyani, Siska Aura; Cahyani, Rahayu Nur; Hakim, Mohamad Zulman; Zulaecha, Hesty Erviani; Rachmania, Dewi
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February
Publisher : PT. ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i1.428

Abstract

The objective of this study is to examine and compare the various factors that influence transfer pricing decisions, with a particular emphasis on bonus schemes and loan contracts. It further explores the impact of tax reduction strategies on these factors within energy sector firms listed on the Indonesia Stock Exchange (IDX) between 2017 and 2023. The study's sample, consisting of 83 energy sector companies listed on the IDX, was selected using purposive sampling. Based on specific criteria, 49 data points and 7 energy-related firms were chosen as representatives for the analysis. The primary analytical technique applied in this study is moderated regression analysis. The findings indicate that transfer pricing strategies are significantly influenced by loan agreements and compensation schemes. However, tunneling incentives appear to have no substantial impact on transfer pricing decisions. Additionally, the moderating effect of tax minimization strengthens the relationship between loan agreements and transfer pricing. On the other hand, tax minimization seems to have minimal effect on the connection between transfer pricing, bonus plans, and tunneling incentives.
Pengaruh Green Accounting, Corporate Social Responsibility, dan Intellectual Capital Terhadap Nilai Perusahaan Dengan Business Strategy Sebagai Variabel Moderasi Kustiyani, Siska Aura; Zulaecha, Hesty Erviani
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2082

Abstract

Penelitian ini bertujuan mengetahui pengaruh green accounting, corporate social responsibility, dan intellectual capital terhadap nilai perusahaan dengan business strategy sebagai variabel moderasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023 selama 3 tahun. Teknik pengambilan sampel menggunakan purposive sampling, dan menghasilkan jumlah sampel sebanyak 20 perusahaan sehingga terdapat 60 sampel observasi. Data yang digunakan merupakan data sekunder yang diperoleh dari website Bursa Efek Indonesia dan masing-masing perusahaan. Analisis yang digunakan dalam penelitian ini yaitu regresi data panel. Penelitian ini menggunakan Eviews12. Hasil penelitian ini menunjukkan bahwa: 1) Green Accounting berpengaruh negatid terhadap Nilai Perusahaan; 2) Corporate Social Responsibility berpengaruh positif terhadap Nilai Perusahaan; 3) Intellectual Capital berpengaruh positif terhadap Nilai Perusahaan; 4) Business Strategy mampu memoderasi hubungan Green Accounting terhadap Nilai Perusahaan; 5) Business Strategy mampu memoderasi hubungan Corporate Social Responsibility terhadap Nilai Perusahaan; 6) Business Strategy mampu memoderasi hubungan Intellectual Capital terhadap Nilai Perusahaan.
Co-Authors Cahyani, Rahayu Nur Hakim, Mohamad Zulman Rachmania, Dewi Rizky Dwi Kemal Zulaecha, Hesty Erviani