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All Journal Devotion: Journal of Research and Community Service Al-Zayn: Jurnal Ilmu Sosial & Hukum
Nur Rohmah, Tri
Unknown Affiliation
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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The Effect of Taxes on Transfer Pricing on Tourism, Restaurant, and Hotel Companies Listed on the Indonesia Stock Exchange In 2019-2020 Nur Rohmah, Tri
Devotion : Journal of Research and Community Service Vol. 3 No. 9 (2022): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v3i9.192

Abstract

Transfer pricing by multinational companies is driven by tax or non-tax reasons. Along with the times, practice Transfer pricing is often done to minimize the amount of tax that must be paid. The growing tax burden triggers companies to carry out transfer pricing in the hope of suppressing the load. Transfer pricing in the sale of goods or services. This research on profitability aims to examine the effect of taxes on transfer pricing. The population in this research are tourism, restaurant, and hotel companies listed on the Indonesia Stock Exchange in 2019 - 2020. The sample in this research was selected through purposive sampling, so that a sample of 31 companies was obtained. The statistical test tool uses multiple regression analysis. Taxes in this research was measured by the effective tax rate (ETR), while transfer pricing was measured using dummy criteria. The dummy criteria used is a value of 1 if the company makes a sale transaction to a third party special, while the value 0 for entities that are not make sales to special parties. The results show that taxes has positive and insignificant effect on transfer pricing.
Pengaruh Rasio Likuiditas, Solvabilitas, Dan Profitabilitas Terhadap Kinerja Keuangan PT Hanjaya Mandala Sampoerna TBK Nur Rohmah, Tri; Iwan Budiherwanto; Fauzan
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 3 No 4 (2025): 2025
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v3i4.2191

Abstract

Kinerja keuangan perusahaan menjadi indikator utama dalam menilai efektivitas pengelolaan sumber daya dan kemampuan mempertahankan stabilitas bisnis di tengah dinamika ekonomi global. Penelitian ini bertujuan untuk menganalisis pengaruh rasio likuiditas, solvabilitas, dan profitabilitas terhadap kinerja keuangan PT Hanjaya Mandala Sampoerna Tbk sebagai salah satu perusahaan besar di Indonesia. Metode penelitian menggunakan pendekatan kuantitatif dengan analisis regresi terhadap data laporan keuangan selama periode 2019 hingga 2023 yang meliputi variabel Current Ratio, Debt to Asset Ratio, dan Return on Assets sebagai indikator utama. Hasil penelitian menunjukkan bahwa rasio likuiditas memiliki pengaruh positif signifikan terhadap kinerja keuangan, sementara rasio solvabilitas dan profitabilitas berkontribusi secara bersama-sama terhadap tingkat stabilitas keuangan perusahaan. Penurunan berkelanjutan pada likuiditas dan profitabilitas menandakan perlunya strategi restrukturisasi manajemen aset agar efisiensi operasional dapat ditingkatkan. Penelitian ini diharapkan memberikan kontribusi praktis bagi manajemen perusahaan dalam merumuskan kebijakan keuangan yang efektif serta memperkuat fondasi stabilitas keuangan jangka panjang
Co-Authors Fauzan Iwan Budiherwanto