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All Journal Proceeding National Conference Business, Management, and Accounting (NCBMA) Proceeding of International Conference on Entrepreneurship (IConEnt)
Meiliana Jaunanda
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Economics, Econometrics & Finance Social Sciences

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ANALISIS PENGARUH TRANSFER PRICING, PROPORSI KEPEMILIKAN INSTITUSIONAL, DAN KOMITE AUDIT TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN DI SEKTOR MINING Mary Christy Hasianna; Meiliana Jaunanda
Proceeding National Conference Business, Management, and Accounting (NCBMA) 8th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh beberapa faktor terhadap penghindaran pajak di perusahaan. Variabel dependen yang akan diteliti adalah Penghindaran Pajak dengan variabel independen Transfer Pricing, Proporsi Kepemilikan Institusional, dan Komite Audit. Penelitian ini mengambil subjek berupa perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dalam periode 2021 hingga 2023. Sampel yang digunakan adalah perusahaan-perusahaan di sektor mining atau pertambangan yang terdaftar di BEI selama tahun 2021 hingga 2023, dengan pertimbangan bahwa sektor ini memiliki karakteristik khusus yang relevan dengan tujuan analisis. Untuk menganalisis data yang diperoleh, penelitian ini menggunakan metode analisis regresi linear yang diolah dengan perangkat lunak STATA, sehingga dapat memfasilitasi pengujian hubungan antara variabel-variabel yang diteliti. Selain variabel utama yang diteliti, penelitian ini juga menyertakan beberapa variabel kontrol, yaitu ukuran perusahaan (Size), ROA (Return on Assets), Leverage, dan intensitas modal (Capital Intensity). Variabel-variabel kontrol ini digunakan untuk meningkatkan akurasi dalam mengidentifikasi pengaruh variabel independen terhadap penghindaran pajak dan memastikan bahwa hasil penelitian lebih mewakili hubungan kausalitas yang sebenarnya antara variabel-variabel terkait
Patchwork Innovation: A Study of Social Bricolage and Social Value Creation in Indonesia's Social Enterprises Meiliana Jaunanda
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 5 (2025): Proceedings of the 5th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

The concept of social bricolage highlights creativity, flexibility, and boldness in utilizing available resources as the core of the social entrepreneurship process. In developing countries like Indonesia, publicly listed companies occupy a strategic position as social development actors through hybrid models that integrate profit-making with social impact. This article critically and reflectively analyzes the application of social bricolage theory (Di Domenico et al., 2010) in three Indonesian public companies—PT Telkom Indonesia, PT Pertamina (Persero), and PT Bank Rakyat Indonesia (Persero) Tbk—using a case-based reflective essay approach. Five key dimensions—making do, improvisation, refusal to be constrained, stakeholder participation, and persuasion—are explored within the dynamic tension between commercial interests and social missions, as well as institutional challenges that shape the practice of social value creation. The findings suggest that implementing social bricolage in large-scale corporations is not only feasible but also represents an adaptive strategy in navigating the social complexities and regulatory pressures typical of emerging markets like Indonesia.
Patchwork Innovation: A Study of Social Bricolage and Social Value Creation in Indonesia's Social Enterprises Meiliana Jaunanda
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 5 (2025): Proceedings of the 5th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The concept of social bricolage highlights creativity, flexibility, and boldness in utilizing available resources as the core of the social entrepreneurship process. In developing countries like Indonesia, publicly listed companies occupy a strategic position as social development actors through hybrid models that integrate profit-making with social impact. This article critically and reflectively analyzes the application of social bricolage theory (Di Domenico et al., 2010) in three Indonesian public companies—PT Telkom Indonesia, PT Pertamina (Persero), and PT Bank Rakyat Indonesia (Persero) Tbk—using a case-based reflective essay approach. Five key dimensions—making do, improvisation, refusal to be constrained, stakeholder participation, and persuasion—are explored within the dynamic tension between commercial interests and social missions, as well as institutional challenges that shape the practice of social value creation. The findings suggest that implementing social bricolage in large-scale corporations is not only feasible but also represents an adaptive strategy in navigating the social complexities and regulatory pressures typical of emerging markets like Indonesia.
Co-Authors Mary Christy Hasianna