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All Journal Jurnal Ilmiah Edunomika (JIE)
MG Sukamdiani
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Pengaruh Ukuran Perusahaan, Capital Intensity, dan Transfer Pricing Terhadap Tax Avoidance (Studi Kasus Pada Perusahaan Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023) Ningrum, Devi Setya; Lestari, Sri Isfantin Puji; MG Sukamdiani
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 3 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i3.17662

Abstract

This study examines how tax avoidance among food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2021–2023 is impacted by firm size, capital intensity, and transfer pricing. Firm size (as determined by the logarithm of total assets), capital intensity (as determined by the ratio of fixed assets to total assets), and transfer pricing (as determined by the proportion of related party receivables to total receivables) are the independent variables that are examined. The tax avoidance ratio represents the dependent variable. expense to income before tax. The study employed purposive sampling, selecting 22 companies over a three years period, resulting in 66 firm year observations. The associations between the variables were assessed using multiple linear regression. The findings show that transfer intensity significantly and favorably affects tax evasion. On the other hand, transfer pricing and firm size have little bearing.
PENGARUH KUALITAS PRODUK,KUALITAS PELAYANAN DAN KEPERCAYAAN KONSUMEN TERHADAP MINAT BELI DI ARJUNA LAPTOP SURAKARTA Khasannudin Yusuf; Sri Isfantin Puji Lestari; MG Sukamdiani
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18412

Abstract

This research investigates how product quality, service quality, and consumer trust influence customers’ purchase intention. The study focuses on these three independent variables in relation to purchase intention as the dependent variable. Data were obtained through questionnaires distributed to customers of Arjuna Laptop Surakarta who had made at least two purchases. Using a purposive sampling technique, 100 respondents were selected as the sample. The data analysis involved validity and reliability testing, multiple linear regression, and hypothesis testing through t-test, F-test, and the coefficient of determination (R²).Findings reveal that product quality, service quality, and consumer trust each exert a positive and significant partial influence on purchase intention. When tested simultaneously, the three variables also show a positive and significant overall effect. Interestingly, the most dominant factor influencing purchase intention is consumer trust, rather than product quality, as reflected by the regression coefficients (b₃ = 0.352 > b₂ = 0.286 > b₁ = 0.280). The coefficient of determination (R²) value of 0.447 indicates that 47.7% of the variation in purchase intention can be explained by the three independent variables, while the remaining 52.3% is influenced by other factors beyond the model. Keywords : Kualitas Produk, Kualitas Pelayanan, Kepercayaan Konsumen,Minat Beli
Co-Authors Khasannudin Yusuf Lestari, Sri Isfantin Puji Ningrum, Devi Setya Sri Isfantin Puji Lestari