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All Journal Jurnal Riset Akuntansi Politala IIJSE
Lindeawati, Putri
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Economics, Econometrics & Finance

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PENGARUH PROFITABILITAS, TUNNELING INCENTIVE, MEKANISME BONUS, DAN INTANGIBLE ASET TERHADAP TRANSFER PRICING DENGAN TAX MINIMIZATION SEBAGAI VARIABEL MODERASI Yaramah, Wati; Abbas, Dirvi Surya; Wibowo, Maharani Nur Restu; Setiawan, Miyah Maulidah; Lindeawati, Putri
Jurnal Riset Akuntansi Politala Vol 8 No 1 (2025): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v8i1.446

Abstract

The purpose of this study is to determine the effect of profitability, tunneling incentives, bonus mechanisms, and intangible assets on transfer pricing with taxnminimization as a moderating variable in Consumer Non-Cyclicals sub-sectormcompanies listed on the Indonesia Stock Exchange (IDX). The research time periodnused was 5 years, namely the period 2018 – 2022. The sampling technique used purposive sampling technique. Based on predetermined criteria obtained 9 companies. The type of data used is secondary data obtained from the IndonesianStock Exchange website. The analytical method used is panel data regression analysis. The results of the study show that the bonus and intangible asset mechanisms have an effect on transfer pricing. Tax minimization is able to moderate the effect of inventive tunneling on transfer pricing, but cannot moderate the effect of profitability, bonus mechanisms, and intangible assets. Profitability, bonus mechanisms and intangible assets together have an influence on transfer pricing.
Tax Intensity, Intellectual Capital, and Independent Commissioners on Sustainability Reporting Moderated by Company Size (in Non-Cyclicals Consumer Companies Listed on the IDX 2019-2023) Lindeawati, Putri; Pambudi, Januar Eky
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7493

Abstract

Sustainability reporting serves as a key indicator of a company's implementation of the triple bottom line concept (people, planet, profit). This study aims to examine the influence of tax intensity, intellectual capital, and independent commissioners on sustainability reporting, with firm size as a moderating variable, in consumer non-cyclical companies listed on the Indonesia Stock Exchange during the 2019–2023 period. This sector was chosen due to its stability and critical role in providing essential goods and services, making social and environmental responsibility highly significant. A quantitative approach was employed using secondary data from 14 companies selected through purposive sampling. Data analysis was conducted using panel data regression with the help of EViews 12.0. The results indicate that tax intensity has a negative effect on sustainability reporting, while intellectual capital and independent commissioners have a positive effect. Firm size does not moderate the effect of tax intensity but does strengthen the influence of intellectual capital and independent commissioners on sustainability reporting. The study recommends that companies enhance the quality of their intellectual capital and the role of independent commissioners, as well as manage tax obligations strategically, in order to improve sustainability reporting performance and long-term reputation.
Co-Authors Abbas, Dirvi Surya Pambudi, Januar Eky Setiawan, Miyah Maulidah Wibowo, Maharani Nur Restu Yaramah, Wati