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Gumilang, Gabiela
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Financial And Non-Financial Charateristics And Their Iinfluence On Transfer Pricing Gumilang, Gabiela; Muchtar, Masruri; Sihombing, Pardomuan Robinson
Educoretax Vol 4 No 2 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i2.704

Abstract

It is a common thing that companies try to find ways to reduce the tax burden that must be paid in order to increase company profits. One way that is most often done is by implementing transfer pricing practices. This research aims to analyze the influence of leverage, tunnel incentives, and good corporate governance in influencing company activities in carrying out transfer pricing. The research method used in this research is the panel data regression method (rando-effect model). The data used in this writing is secondary data from manufacturing company financial reports available on the Indonesia Stock Exchange website for the period 2020 - 2022. In this research it was found that leverage has a significant influence on the company's transfer pricing indications. Meanwhile, foreign share ownership and the number of independent commissioners do not have a significant effect on transfer pricing indications. It is hoped that the results of this research will draw attention to the fact that transfer pricing indications can cause losses for the state. Reducing the amount of tax paid by companies can be done through good financial management, not through tax avoidance.
The effect of social media usage and the quality of information from the instagram account @DITJENPAJAKRI on the fulfillment of tax information needs of PKN STAN students Al Aqilah, Muhamad Refkhi; Maharani, Arya Putri; Nagara, Devitama Patria; Gumilang, Gabiela; Sutanto, Meithasya Putri; Setiawan, Prayoga; Utomo, Rachmad
Educoretax Vol 4 No 11 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i11.1186

Abstract

This study aims to analyze the influence of Instagram social media usage and the information quality of the @ditjenpajakri account on fulfilling the tax information needs of PKN STAN students. Using a quantitative method with a survey approach, data were collected from 97 active PKN STAN students through a questionnaire. The analysis results indicate that social media usage and the information quality of @ditjenpajakri significantly influence the fulfillment of PKN STAN students' tax information needs, with an F-test value of 0.0000. The four social media indicators—context, communication, collaboration, and connection—were well-rated by respondents, who agreed that these factors effectively meet their information needs. Most respondents agree that the content uploaded by @ditjenpajakri meets the criteria for high-quality information, including accuracy, timeliness, relevance, and completeness. It is expected that the Directorate General of Taxes will maintain and improve the quality of content on Instagram, particularly in terms of accuracy, timeliness, and relevance of information.
Co-Authors Al Aqilah, Muhamad Refkhi Maharani, Arya Putri Muchtar, Masruri Nagara, Devitama Patria Setiawan, Prayoga Sutanto, Meithasya Putri Utomo, Rachmad