scholarly journals ANALISIS HUBUNGAN MANAJEMEN PAJAK, SELISIH KURS DAN KEPEMILIKAN ASING DENGAN TRANSFER PRICING PERUSAHAAN

2020 ◽  
Vol 25 (1) ◽  
pp. 43-53
Author(s):  
Renata Violetta Balkish ◽  
Trijoko Prasetyo ◽  
Basuki Wibowo
Keyword(s):  
Exchange Rate ◽  
Data Analysis ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Foreign Ownership ◽  
Analysis Tool ◽  
Independent Variables ◽  
Mining Companies ◽  
Tax Management ◽  
Pearson Test

Transfer pricing is the company's policy in determining the transfer price of related parties transaction. The purposed of this research is to get empirical evidence about the correlation of tax management, exchange rate, and foreign ownership with transfer pricing’s company. Independent variables used in this research are tax management, exchange rate and foreign ownership. Dependent variable of this research is transfer pricing. The population in this research are mining companies and miscellaneous industries listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The method used for determining the sample is purposive sampling method.Sample consists of 67 observations. Data analysis using correlation pearson test with IBM SPSS Statistics 23 program as an analysis tool. The research results show that tax management has positive correlation with transfer pricing’s company.However, exchange rate and foreign ownership have no correlation with transfer pricing’s company.

scholarly journals SOME FACTORS THAT AFFECT TRANSFER PRICING DECISION

2018 ◽  
Vol 3 (1) ◽  
pp. 21
Author(s):  
Resa Pide Pratama Septiyani ◽  
Wita Ramadhanti ◽  
Yudha Aryo Sudibyo
Keyword(s):  
Exchange Rate ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Foreign Ownership ◽  
Pricing Decision ◽  
Binary Regression Analysis ◽  
Affect Transfer ◽  
Positive Effect

The objectives of this research is to analyze the effect of tax minimization, firm size, foreign ownership bonus mechanism, and exchange rate on transfer pricing decision in multinational company engaged in manufacturing that listed on Indonesia Stock Exchange from the year of 2015 to 2016. Sampling method in this study is using purposive sampling using 8 criterias that have been determined. The result of binary regression analysis shows that only tax minimization that has positive effect on transfer pricing decision. While the others variable which are, firm size, foreign ownership, bonus mechanism, and exchange rate do not has an effect on transfer pricing decision.

scholarly journals Pengaruh Tingkat Kurs Rupiah, Harga Emas dan Harga Minyak terhadap Indeks LQ 45 Periode Maret 2013 – Juni 2016

2020 ◽  
Vol 4 (2) ◽  
pp. 86-90
Author(s):  
Muhammad Ikhwan Nugraha
Keyword(s):  
Exchange Rate ◽  
Data Analysis ◽  
Hypothesis Testing ◽  
Stock Exchange ◽  
Gold Price ◽  
Oil Price ◽  
Monthly Data ◽  
Macroeconomic Variables ◽  
Independent Variables ◽  
Time Period

This research aimed to analyze the effects of some macroeconomic variables for the movement of LQ 45 Index. Those macroeconomic variables used among other things were rupiah exchange rate, gold price and oil price.The population of this research was LQ 45 Index in Indonesia Stock Exchange (BEI) from March 2013 to June 2016 and the independent variables in the same time period. The total samples, the same as the population, were 40 monthly data which were determined through a census method. The data were obtained from Indonesian Stock Exchange and other reputable websites. The data analysis was performed with the classical assumption and hypothesis testing by multiple regression.The results of this study showed that rupiah exchange rate and oil price had a significant effect towards LQ 45 Index, while gold price did not have a signifiant effect towards LQ 45 Index.

scholarly journals Pengaruh Debt Covenant, Profitability, Exchange Rate, Mekanisme Bonus Pada Transfer Pricing

Akuntabilitas ◽  
2020 ◽  
Vol 13 (1) ◽  
pp. 97-108
Author(s):  
Hepi Prayudiawan ◽  
Jodie Dwi Pamungkas
Keyword(s):  
Exchange Rate ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Financial Statements ◽  
Annual Reports ◽  
Independent Variables ◽  
Debt Covenant ◽  
Independent Variable

This study aims to analyze the effect of Debt Covenant, Profitability, Exchange Rate, and Bonus Mechanisms on the company’s decision to do Transfer Pricing. The independent variable in this study is transfer pricing which is proxied by the sale of related parties. The independent variables in this study are Debt Covenant, Profitability, Exchange Rate, and Bonus Mechanisms. This study used data from financial statements or annual reports of companies listed on the Indonesia Stock Exchange. The population of this study are all companies listed on the Indonesia Stock Exchange except for finance sector in 2016-2018. The results of the analysis of this study indicated that the Profitability variable influences the company’s decision to do Transfer Pricing, while Debt Covenant, Exchange Rate and Bonus Mechanism indicated that the variable did not affect the company’s decision to do Transfer Pricing

scholarly journals The Effect of Tax Minimization and Exchange Rate on Transfer Pricing Decisions with Leverage as Moderating

2020 ◽  
Vol 9 (2) ◽  
pp. 110-115
Author(s):  
Diah Kumala Devi ◽  
Trisni Suryarini
Keyword(s):  
Regression Analysis ◽  
Exchange Rate ◽  
Empirical Evidence ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Sampling Technique ◽  
Descriptive Statistics ◽  
Pricing Decisions ◽  
Mining Companies ◽  
Pricing Decision

The aims of this research are to analyze and to find empirical evidence about the effect of tax minimization and exchange rate on company decision of transfer pricing with leverage as moderating variable. The population of this research was mining companies which listed in Indonesia Stock Exchange (IDX) over the period 2013 to 2018 from 45 companies. The sampling technique used purposive sampling. Eighteen companies were selected with 65 units analysis were obtained. In addition, data was analyzed using descriptive statistics and inferential statistics using Moderated Regression Analysis (MRA). The data was processed by IBM SPSS Statistics 21 software. The results show that tax minimization and exchange rate have positive and significant effect on transfer pricing. Leverage does not moderate the effect of tax minimization on transfer pricing but leverage significantly moderate the effect of exchange rate on transfer pricing. The conclusion of this research is transfer pricing decision will be higher when tax minimization and exchange rate be higher, but leverage can moderate the effect of exchange rate to transfer pricing.

scholarly journals THE EFFECT OF TAX MINIMIZATION, BONUS MECHANISM, FOREIGN OWNERSHIP, EXCHANGE RATE, AUDIT QUALITY ON TRANSFER PRICING DECISIONS

2021 ◽  
Vol 5 (1) ◽  
pp. 57-72
Author(s):  
Marfuah Marfuah ◽  
Sanintya Mayantya ◽  
Priyono Puji Prasetyo
Keyword(s):  
Exchange Rate ◽  
Audit Quality ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Foreign Ownership ◽  
Manufacturing Companies ◽  
Pricing Decisions ◽  
Pricing Decision ◽  
Negative Effect ◽  
The Government

Abstract The purpose of this study was to determine the effect of tax minimization, bonus mechanisms, foreign ownership, exchange rates, and audit quality on transfer pricing in manufacturing companies in Indonesia. The population of this research was all manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019. By using the purposive sampling method, 81 companies were selected as the research sample. Based on logistic regression analysis, it was proven that the tax minimization variable has a significant positive effect on transfer pricing decisions. Likewise, the audit quality variable is proven to have a significant negative effect on transfer pricing decisions in manufacturing companies in Indonesia. Meanwhile, the bonus mechanism, foreign ownership, and exchange rate variables were not proven to have a significant effect on the company's transfer pricing decision. These results indicated that the greater the tax minimization carried out by the company and the lower the audit quality will increase the probability of the company in conducting transfer pricing, and vice versa. The results of this study have implications for encouraging the government to make regulations that can prevent transfer pricing practices between companies that have a special relationship that might harm the government from tax revenue.  Keywords: bonus mechanism; foreign ownership; tax minimization; transfer pricing

scholarly journals PENGARUH HARGA MINYAK DUNIA TERHADAP PERTUMBUHAN EKONOMI DI INDONESIA (MODERASI VARIABEL MONETER)

2020 ◽  
Vol 2 (3) ◽  
Author(s):  
Wilda Novita Sari ◽  
Ariusni Ariusni
Keyword(s):  
Economic Growth ◽  
Regression Analysis ◽  
Exchange Rate ◽  
Data Analysis ◽  
Secondary Data ◽  
Oil Prices ◽  
Analysis Tool ◽  
Data Analysis Tool ◽  
The Exchange Rate ◽  
The Relationship

Abstract: The purpose of this research is to be able to determine the effect of world oil prices on economic growth in Indonesia by applying the exchange rate moderating variable and the BI rate as a connecting variable. Descriptive and associative research is a type of research that is used with data collection techniques through a trusted official agency website that is classified in the quarterly time series secondary data. The data year in this study was from 2006 to 2018. Data analysis was carried out through descriptive and inductive analysis with a Moderated Regression Analysis (MRA) data analysis tool accompanied by a classic assumption test and a t test. Estimation results show that there are two research results; firstly, that the exchange rate has an effect on moderating the relationship between world oil prices and economic growth in Indonesia, secondly, that the BI rate has no influence connecting world oil prices and economic growth in Indonesia. Keywords: World oil prices, economic growth, exchange rates, BI rate, Moderated Regression Analysis (MRA).

scholarly journals Pengaruh Mekanisme Bonus, Exchange Rate, Intangible Assets, dan Kompensasi Rugi Fiskal Terhadap Keputusan Perusahaan Melakukan Transfer Pricing

2020 ◽  
Vol 2 (3) ◽  
pp. 3125-3143
Author(s):  
Weni Avri Rahman ◽  
Charoline Cheisviyanny
Keyword(s):  
Exchange Rate ◽  
Sampling Method ◽  
Intangible Assets ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Secondary Data ◽  
Total Sample ◽  
Analysis Method ◽  
Loss Compensation ◽  
Positive Effect

This research aims to examine to analyze the effect of bonus scheme, exchange rate, intangible assets, and fiscal loss compensation on the company’s decision to do transfer pricing. The population in this research are all of the companies listed in Indonesia Stock Exchange (IDX) in 2014 until 2018. The sample of study was determined by using purposive sampling method, and that total sample 93 companies. The data used secondary data and collected by documentation at www.idx.com. This research use logistic regression analysis as analysis method. The result of analysis in this research showed that bonus scheme, exchange rate, and fiscal loss compensation had no effect on the company’s decision to do transfer pricing. Intangible Assets had a positive effect on the company’s decision to do transfer pricing

scholarly journals IMPLEMENTASI PROGRAM RENCANA PEMBANGUNAN JANGKA MENENGAH DAERAH (RPJMD) KABUPATEN KUTAI BARAT TAHUN 2011 - 2015

2019 ◽  
Vol 6 (2) ◽  
pp. 93
Author(s):  
Frans Christiyanto
Keyword(s):  
Data Analysis ◽  
Organizational Structure ◽  
Program Implementation ◽  
Quantitative Research ◽  
Qualitative Data ◽  
Survey Methods ◽  
Coefficient Of Determination ◽  
Survey Method ◽  
Analysis Tool ◽  
Independent Variables

The purpose of this paper is to analyze the effect of variable communication, resources, disposition and organizational structure for program implementation RPJMD West Kutai 2011-2015, either partially or simultaneously. Type of this research is quantitative research. The analysis tool used is multiple linear regression. In this study using survey methods explanation (explanatory survey method) is a survey that explains the variables under study and further analyze the influence between variables accompanied by hypothesis testing. This research was conducted by collecting qualitative data, which will then be presented in the form of numbers (quantified) to be tested in accordance with the design verification of data analysis. The results showed the coefficient of determination (R2) of 0.421. There is significant influence between independent variables namely communication, resources, disposition and organizational structure for program implementation RPJMD West Kutai 2011-2015.Keyword: Implementation RPJMD, Communication, Resources

scholarly journals PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

2020 ◽  
Vol 10 (1) ◽  
pp. 93-104
Author(s):  
Meily Trinesia ◽  
Husaini Husaini
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Secondary Data ◽  
Foreign Ownership ◽  
Sampling Techniques ◽  
Independent Variables ◽  
Corporate Social Responsibility Disclosure ◽  
Industry Type ◽  
Corporate Social

 ABSTRACT  This study is aimed to prove the influence of corporate characteristic on corporate social responsibility disclosure by using independent variables size, age, goverment ownership, foreign ownership, leverage, profitability, industry type, and auditor type. The sample in this study is a non-financial companies listed at the Indonesia Stock Exchange in 2013-2017 and consisted of 250 companies. The data used in secondary data obtained from financial from the website www.idx.co.id. Methods of data collection used purposive sampling techniques. This study used a quantitative approach.Data was analyzed using multiple linear regression using SPPSS software version 23.  The results showed that Size and Goverment Ownership of the company had effect possitive on corporate social responsibility. Age, Foreign Ownership, Leverage, Profitability, Industry Type, and Auditor Type have no effect on corporate social responsibility. Keywords : Corporate Social Responsibility Disclosure and Corporate Characteristic

scholarly journals Pengaruh Persepsi Konsumen, Labelisasi Halal dan Citra Merek Terhadap Keputusan Pembelian Produk Herbal Skincare SR12

2021 ◽  
Vol 5 (2) ◽  
pp. 263-273
Author(s):  
Ade Lia ◽  
Ibdalsyah Ibdalsyah ◽  
Hilman Hakiem
Keyword(s):  
Data Analysis ◽  
Research Method ◽  
Brand Image ◽  
Consumer Perceptions ◽  
Consumer Perception ◽  
Purchase Decision ◽  
Analysis Tool ◽  
Purchasing Decisions ◽  
Independent Variables ◽  
Data Analysis Tool

This study aims to determine the effect of consumer perceptions, halal labeling and brand image on purchasing decisions, while the independent variables are consumer perceptions, halal labeling and brand image. The data in this study were collected through questionnaires distributed to consumers who had purchased and used SR12 herbal skincare products in Bogor. The research method used is quantitative. The population in this study were consumers of SR12 herbal skincare products. With the data collected amounted to 100 respondents. The data analysis tool used in this study used multiple linear regression. The results of this study indicate that the variables of consumer perception, halal labeling and brand image have a positive and significant effect on purchasing decisions for sr12 herbal skincare products. Keywords: Consumer Perception, Halal Labeling, Brand Image and Purchase Decision

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