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Kalangi , Lintje
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Economics, Econometrics & Finance Social Sciences

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Pengaruh transfer pricing terhadap agresivitas pajak perusahaan sektor energy yang terdaftar di Bursa Efek Indonesia Tahun 2020-2023 Buntu, Hebenheiser; Kalangi , Lintje; Walandouw, Stanley Kho
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.294

Abstract

Tax aggressiveness refers to corporate tax planning activities that exploit loopholes in tax regulations to minimize tax obligations, either through legal means such as tax planning or illegal means like tax evasion. This practice has the potential to reduce a country's tax revenue. This study aims to examine the effect of transfer pricing on tax aggressiveness. The research population consists of mining companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. Using a purposive sampling method, 28 companies were selected over four years, resulting in a total of 112 observations. This study employs a quantitative approach, utilizing simple linear regression to analyze the relationship between the independent and dependent variables. The findings indicate that transfer pricing does not significantly influence tax aggressiveness.
Analisis penyusunan laporan keuangan Badan Usaha Milik Desa “Satu Hati” berdasarkan Keputusan Menteri Desa PDTT No 136 Tahun 2022 (Studi kasus Desa Linelean Kecamatan Modoinding) Kapahang, Raisha Jibrilia; Kalangi , Lintje; Pinatik, Sherly
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.301

Abstract

Village-Owned Enterprises (BUMDes) are village business institutions managed by the community and village government to develop the village economy. They are established based on the needs and potential of the village. BUMDes were founded as an initiative to improve the economy and welfare of village communities. The Decree of the Minister of Villages, Development of Disadvantaged Regions, and Transmigration No. 136 of 2022 on the Preparation of BUMDes Financial Reports aims to ensure orderly administration, transparency, accountability, efficiency, and effectiveness in the financial management of Village-Owned Enterprises. This research aims to conduct an in-depth analysis of the preparation of financial reports for Satu Hati Village-Owned Enterprises based on the Ministerial Decree PDTT No. 136 of 2022. The research employs a descriptive qualitative method, which is used to collect, analyze, and describe data related to the preparation of BUMDes financial reports. The resource persons in this study include the Village Head, Chairman of BUMDes, Secretary of BUMDes, and Village Assistant. The research findings indicate that the financial reports of BUMDes Satu Hati are not fully aligned with the PDTT Village Ministerial Decree No. 136 of 2022 due to various factors, including internal and external obstacles and challenges.
Co-Authors Buntu, Hebenheiser Kapahang, Raisha Jibrilia Sherly Pinatik Stanley Kho Walandouw