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Accounting Study Program Faculty of Economics and Business Universitas Pelita Harapan Lippo Karawaci, Tangerang, Indonesia, 15811 Tel +62 21 5460901 Fax +62 21 5460910
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Jurnal Penelitian Akuntansi
Published by Universitas Pelita Harapan
ISSN : -     EISSN : 27220478     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Penelitian Akuntansi (JPA) is published by the Accounting Study Program of the Faculty of Economics and Business at Universitas Pelita Harapan. This peer-reviewed academic journal aims to deliver and discuss research by academics and practitioners in the field of Accounting with a focus on Financial Accounting, Management Accounting, Taxation, and Financial Auditing, including Accounting Science related to Technology.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
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Search results for , issue "Vol. 5 No. 2 (2024): OKTOBER" : 7 Documents clear
The Influence of Transfer Pricing and Management Compensation Toward Tax Avoidance of Food and Beverage Companies Listed on the Indonesia Stock Exchange Tarigan, Louis Yosen Primsa
Jurnal Penelitian Akuntansi (JPA) Vol. 5 No. 2 (2024): OKTOBER
Publisher : Universitas Pelita Harapan

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Abstract

Food and beverage industry has been a major player in Indonesia economic, constituting up to 6% of Indonesia GDP. This lead companies involved in the sector to expand from national to multinational companies. In the previous research, transfer pricing and CEO compensation were observed partially in relation to the tax aggressiveness while this research focuses on transfer pricing and management compensation partially and simultaneously toward the tax avoidance.The purpose of this research is to observe the influence of transfer pricing and management compensation toward tax avoidance of food and beverage companies listed on Indonesia Stock Exchange (IDX) from 2020 to 2022. There are two independent variables used in this research, such as transfer pricing and management compensation. The dependent variable of this research is tax avoidance. There are 12 samples out of 122 companies that were chosen in this quantitative research utilizing purposive sampling technique and secondary data collection method.The result of this research shows that transfer pricing has a non-significant influence towards tax avoidance and management compensation has a non-significant influence towards tax avoidance. Furthermore, transfer pricing and management compensation simultaneously have a significant influence towards tax avoidance. Keywords: Tax Avoidance, Transfer Pricing, Management Compensation
Analysis Of The Effect Of Company Age And Capital Structure On Profitability In Primary Consumer Sector Companies Listed On The Indonesia Stock Exchange Tjong, William; Hartono, Brigita
Jurnal Penelitian Akuntansi (JPA) Vol. 5 No. 2 (2024): OKTOBER
Publisher : Universitas Pelita Harapan

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Abstract

The purpose of research is to analyze the effect of company age and capital structure on profitability in companies engaged in the primary consumer sector listed on the Indonesia Stock Exchange (IDX). The data used in this study are secondary data that can be accessed through S&P Capital IQ. Furthermore, data processing will be carried out with STATA version 15. Profitability is calculated using Return on Equity (ROE). The age of the company will be measured by how long the company has been listed on the IDX. Capital structure measurement will be done using Debt Equity Ratio (DER). 155 data sets will be used in this study, consisting of 31 companies over a 5-year period. The results of this study, namely (1) company age has a positive and significant effect on profitability and (2) capital structure has a positive and significant effect on profitability.
THE EFFECT OF TRANSFER PRICING, LEVERAGE AND COMPANY SIZE ON CORPORATE TAX AVOIDANCE IN AGRICULTURAL COMPANIES LISTED IN INDONESIA STOCK EXCHANGE Sitompul, Thomson; Ong, Jerrico
Jurnal Penelitian Akuntansi (JPA) Vol. 5 No. 2 (2024): OKTOBER
Publisher : Universitas Pelita Harapan

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Abstract

In Indonesia itself, the practice of tax avoidance has been widely practiced and Indonesia is one of the developing countries with the greatest losses caused by tax avoidance. Therefore, transfer pricing is used by companies to minimize the amount of tax paid through engineering prices transferred between divisions. In terms of leverage, Interest expenses are included in expenses that can be deducted from taxable income. This action is used by company managers to reduce the tax obligations borne by the company and is included in tax avoidance. A company with relatively large total assets indicates that the company has a large size so that it has great potential to gain maximum profits as well as its tax burden. The population used in this research is all 24 agricultural sector companies listed on the Indonesian Stock Exchange. The sampling technique used purposive sampling which is 63 samples in total. The results of the study indicate that Transfer Pricing has no significant impact in agricultural companies listed on the Indonesia Stock Exchange (IDX). Leverage has significant impact in agricultural companies listed on the Indonesia Stock Exchange (IDX). Company Size has a negative significant impact in agricultural companies listed on the Indonesia Stock Exchange (IDX). Transfer Pricing, Leverage, Company Size do not have simultaneous effect and significant impact on tax avoidance.
DAMPAK FAKTOR INTERNAL PERUSAHAAN TERHADAP FIRM VALUE DENGAN PEMODERASI FIRM SIZE PADA PERUSAHAAN INDUSTRI ENERGI DI INDONESIA DAN MALAYSIA Prasetyo, Aries Heru; Rusli, Yohanes Mardinata
Jurnal Penelitian Akuntansi (JPA) Vol. 5 No. 2 (2024): OKTOBER
Publisher : Universitas Pelita Harapan

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Abstract

Increasing the company's value is the main goal of the company, namely by increasing the stock price. High stock prices will make the market believe in the company's performance and its prospects in the future. The company's financial managers are expected to be able to understand the factors that affect the company's value in order to increase the company's value and prosper shareholders. This study aims to determine the effect of capital structure, company size, and company growth on the value of energy companies listed on the Indonesia Stock Exchange (IDX) and Bursa Malaysia (BM) during the period 2019 to 2021. Sampling was selected using the purposive sampling method and the data analysis method used was panel data regression analysis using the EVIEWS 10 program to process the data. Based on the results of the panel data regression analysis of this study, the results of this study are as follows: (i) Capital Structure has a positive and significant effect on Firm Value in energy industry companies on the IDX; (ii) Company Growth does not have a significant effect on Firm Value in energy industry companies on the IDX; (iii) Firm Size strengthens the influence of Capital Structure on Firm Value in energy industry companies on the IDX; (iv) Firm Size does not moderate the influence of Company Growth on Firm Value in energy industry companies on the IDX; (v) Capital Structure has a positive and significant influence on Firm Value in energy industry companies on the BM; (vi) Company Growth has a positive and significant influence on Firm Value in energy industry companies on the BM; (vii) Firm Size strengthens the influence of Capital Structure on Firm Value in energy industry companies on the BM; (viii) Firm Size does not moderate the influence of Company Growth on Firm Value in energy industry companies on the BM; This study only tests energy industry companies in the capital market of Indonesia and the capital market in Malaysia, it is suggested that further research can also test other industrial companies and also in the capital markets of Asian countries other than Indonesia and Malaysia.
PENGARUH THIN CAPITALIZATION DAN CAPITAL INTENSITY TERHADAP TAX AGGRESIVENESS DENGAN SALES GROWTH SEBAGAI VARIABEL PEMODERASI Sheily, Debora; Soetardjo, Mulyadi Noto
Jurnal Penelitian Akuntansi (JPA) Vol. 5 No. 2 (2024): OKTOBER
Publisher : Universitas Pelita Harapan

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Abstract

The research aims to determine and analyze the influence of thin capitalization and capital intensity towards tax aggresiveness with sales growth as a moderating variable in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. This research uses 205 research sample data. The measurement of tax aggresiveness uses Effective Tax Rate meanwhile the measurement of thin capitalization and capital intensity uses debt to equity ration and total fixed assets to total assets ratio. Using linear regression analysis method this research shows that thin capitalization and capital intensity can significantly negatively influence tax aggresiveness. Meanwhile, sales growth can strengthen the negative influence of thin capitalization on tax aggressiveness but can not moderate the negative influence of capital intensity on tax aggressiveness.
PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA RILL PADA PERUSAHAAN DENGAN KUALITAS AUDIT YANG BERBEDA Ramadanty, Diva Arsitya; Saragi, Nanda Putra; Soetardjo, Mulyadi Noto
Jurnal Penelitian Akuntansi (JPA) Vol. 5 No. 2 (2024): OKTOBER
Publisher : Universitas Pelita Harapan

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Abstract

This study aims to test and obtain empirical evidence regarding the effect of tax planning on real earnings management, as well as the effect of audit quality and the Covid -19 pandemic on the relationship between tax planning and real earnings management. The independent variable used in this study is tax planning and the dependent variable used is real earnings management. This study also uses audit quality and the Covid-19 pandemic as moderating variables. The research data is secondary data in the form of financial reports taken through S&P Capital IQ. The research sample used is the financial statements of companies in consumer staples sector listed on the Indonesia Stock Exchange (IDX) during 2018 - 2022, with final sample 316 data from 85 companies. The purposive sampling method was used as a sample collection technique and the data was analyzed using multiple regression methods with IMB SPSS 27 software. The results of this study indicate that tax planning has a negative effect on real earnings management, audit quality weakens the relationship between tax planning and real earnings management, and the Covid-19 pandemic has no effect on the relationship between tax planning and real earnings management. The implication of this research is to increase knowledge about the effect of tax planning on real earnings management and the effect of audit quality on the relationship between them.
PENGARUH TAX AVOIDANCE DAN CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN Wijaya, Hanna
Jurnal Penelitian Akuntansi (JPA) Vol. 5 No. 2 (2024): OKTOBER
Publisher : Universitas Pelita Harapan

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penghindaran pajak (tax avoidance) dan pengungkapan emisi karbon (carbon emission disclosure) terhadap nilai perusahaan. Sampel penelitian terdiri dari 163 firm year perusahaan sektor perminyakan dan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2022, yang dipilih menggunakan metode purposive sampling. Data yang digunakan bersumber dari laporan keuangan tahunan perusahaan. Metode analisis yang digunakan adalah regresi linear berganda dengan bantuan perangkat lunak SPSS versi 29. Hasil penelitian menunjukkan bahwa penghindaran pajak tidak memiliki pengaruh signifikan terhadap nilai perusahaan, yang mengindikasikan bahwa praktik ini tidak dianggap sebagai faktor utama dalam penilaian pasar. Sebaliknya, pengungkapan emisi karbon berpengaruh negatif terhadap nilai perusahaan, yang menunjukkan adanya persepsi negatif dari investor terhadap biaya dan risiko yang terkait dengan tanggung jawab lingkungan perusahaan. Implikasi dari penelitian ini menunjukkan bahwa perusahaan perlu mempertimbangkan dampak pengungkapan lingkungan terhadap persepsi investor serta mengevaluasi kembali strategi manajemen pajak agar tetap sejalan dengan tujuan keberlanjutan Kata Kunci: Tax Avoidance, Carbon Emission Disclosure, Firm Value, Sustainability

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