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Faculty of Economics, Merdeka University Surabaya, Indonesia Jl. Ketintang Madya VII/2 Karah, Kec. Jambangan, Kota Surabaya, East Java, Indonesia
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Journal of Economy, Accounting and Management Science (JEAMS)
Published by Universitas Merdeka Surabaya
ISSN : 26860678     EISSN : 26859696     DOI : https://doi.org/10.55173/jeams.v4i1
Core Subject : Economy, Science, Social, Engineering,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Materials Science & Nanotechnology Social Sciences
The aim of this Journal of Economic, Accounting and Management Science (JEAMS) journal is to publish and disseminate original research papers and review articles of high quality in economics and accounting, namely: economy banking and finance economic management economic law entrepreneurship and business economic thinking insurance accountancy
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 12 Documents
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Search results for , issue "Vol. 7 No. 1 (2025): September" : 12 Documents clear
The Effect of Foreign Ownership, Tax Burden And Exchange Rate On Transfer Pricing With Company Size Moderation Tito Malindo; Nurrohman Hari Mulyono
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 7 No. 1 (2025): September
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/jeams.v7i1.100

Abstract

This Scholarly work offers novelty by exploring the Shaping force of foreign ownership, tax burden, and exchange rates on transfer pricing practices, while incorporating company size as a moderator. The Scholarly work mission is to examine the extent to which internal and external factors shape managerial decisions regarding transfer pricing strategies in multinational companies in Indonesia. A quantitative approach using Structural Equation Modeling (SEM) techniques was chosen to uncover the direct Interrelations and Modifying Repercussions between variables. The Scholarly work population comprised all consumer goods companies listed on the Indonesia Stock Exchange (IDX), with 45 companies selected as samples through a purposive sampling approach. The results reveal that tax burden and exchange rates significantly Shaping force transfer pricing, while foreign ownership exhibits no significant Shaping force. Company size is shown to moderate the Repercussion of tax burden on transfer pricing, but is not strong enough to Shaping force other Interrelations. The implications of this Scholarly work highlight the urgency of strict oversight of companies burdened with high taxes and facing exchange rate volatility. Theoretically, these revelations broaden the horizons of agency theory to address cross-border issues and corporate governance. The novelty of this Scholarly work lies in the inclusion of firm size as a moderating variable, which opens up fresh perspectives on how scale and corporate governance can curb transfer pricing aggressiveness in the global business arena.
Financial Constraint Moderation : Tax Avoidance From The Perspective of Company And Executive Characteristics Agung Wijaya; Tito Malindo
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 7 No. 1 (2025): September
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/jeams.v7i1.101

Abstract

This study ventures into uncharted waters by examining the Shaping force of executive temperament, capital intensity, and familial ownership on tax avoidance, with financial constraints as a moderating factor, a realm rarely explored within Indonesia's chemical sector. The aim is to dissect how managerial traits and ownership structures shape tax mitigation strategies, and to gauge the extent to which financial limitations amplify or temper these dynamics. Employing a quantitative approach, the study utilizes SEM, drawing on secondary data from chemical firms listed on the Indonesia Stock Exchange over a specified period. Revelations reveal that executive character and family ownership Considerablely bolster tax avoidance, whereas capital intensity exerts no notable effect. Financial constraints weaken the link between family ownership and tax avoidance but do not moderate other Interrelations. The study underscores the pivotal role of executive disposition and ownership concentration in crafting tax strategies, urging stricter oversight by tax authorities on firms with concentrated ownership. Its novelty lies in deploying financial constraints as a moderator within the unique asset and funding context of the chemical industry.

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