scholarly journals Tax Minization as a Moderator on the Effect of Tunnelling Incentive and Bonus Mechanism on Transfer Pricing Provisions

2021 ◽  
Vol 6 (4) ◽  
pp. 88-93
Author(s):  
Riaty Handayani
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Proof Of Concept ◽  
Manufacturing Companies ◽  
State Revenue ◽  
Tax Loss ◽  
A Company

This study is a proof-of-concept of important analytical and experimental functions and / or characteristics. Transfer pricing is a company action that can increase potential tax loss for state revenue. The purpose of this study was to analyze the effect of tunneling incentive, bonus mechanism on transfer pricing. In addition, this study also examines tax minimization as a moderating variable for the effect of tunneling incentive, the bonus mechanism on transfer pricing. The samples used in this research are manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2019. This study uses multiple regression analysis and moderate regression analysis with statistical product and service solution version 23. The benefit of this research is to improve the literature related to transfer pricing. The result of this research is that tunneling incentive has a significant effect on the provision of transfer pricing, while the bonus mechanism has no significant effect on the provision of transfer pricing. Tax minimization cannot moderate the effect of tunneling incentives and bonus mechanics on transfer pricing provisions.

scholarly journals Pengaruh Mekanisme Bonus, Tunneling Incentive, dan Debt Covenant Terhadap Transaksi Transfer Pricing

2020 ◽  
Vol 12 (1) ◽  
pp. 56-66
Author(s):  
Istiqomah ◽  
Baihaqi Fanani
Keyword(s):  
Regression Analysis ◽  
Empirical Study ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Debt Covenant

The Effect of Bonus Mechanisms, Tunneling Incentive and Debt Covenant on Transfer Pricing Transactions. (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2014-2018).This study aims to determine the effect of bonus mechanism, tunneling incentive and debt covenants on transfer pricing transactions in manufacturing companies listed on the Indonesia Stock Exchange in the period of 2014-2018.The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange in the period 2014-2018. By using purposive sampling method which consists of 6 companies. The data used in the form of financial statements with multiple regression analysis methods are processed using SPSS 23. The results of the study that the bonus mechanism affected the transfer pricing transaction with a significant value of 0.002, tunneling incentive affected the transfer pricing transaction, with a significant value of 0.004 and the debt covennat had no effect on the transfer pricing transaction with a significant value of 0.153.

scholarly journals Pengaruh Koneksi Politik terhadap Nilai Perusahaan

2020 ◽  
Vol 30 (6) ◽  
pp. 1550
Author(s):  
Winny Evalestine Patriarini
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Firm Value ◽  
Stock Exchange ◽  
Political Connections ◽  
The Political ◽  
Political Connection ◽  
Analysis Model ◽  
A Company

The purpose of this study is to analyze the effect of political connection on firm value. This study uses 160 samples listed on the Indonesia Stock Exchange for the period 2014 to 2018. The analysis used in this study is the Multiple Regression analysis model that is processed with SPSS 20 software. This study found that political connections had a positive and significant effect on firm value. The results show that the political connections that a company has can cause a company to have an advantage so that it can increase the value of the company. Keywords: Political Connection; Firm Value.

scholarly journals Faktor-Faktor Yang Mempengaruhi Sticky Cost

2021 ◽  
Vol 6 (1) ◽  
pp. 274
Author(s):  
Zul Azmi ◽  
Januryanti Januryanti
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Intellectual Capital ◽  
Consumer Goods ◽  
Stock Exchange ◽  
Research Data ◽  
Company Size ◽  
Manufacturing Companies ◽  
Sales Company

This study aims to examine the factors that affect sticky cost. Specifically, this study examines the effect of sales, company size, asset intensity, and intellectual capital on sticky costs in industrial and consumer goods manufacturing companies listed on the Indonesia Stock Exchange. The research data consisted of 32 companies in the 2012-2017 period with 192 observations. Data were analyzed by multiple regression analysis. The results of this study indicate that the variable sales, company size, asset intensity, intellectual capital affect sticky cost. This research underlines that the company does not reduce costs related to intellectual capital despite a decrease in sales, but will try to find solutions through its resources to increase sales productivity. Thus, the company will need more costs because it will cause sticky costs.

scholarly journals Urgensi Persistensi Laba

2020 ◽  
Vol 2 (1) ◽  
pp. 1-8
Author(s):  
Ng Husin ◽  
Ai Hendrani ◽  
Dadan Ramdhani ◽  
Popong Suryani
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Empirical Evidence ◽  
Multiple Regression ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Purposive Sampling

This study aim to obtain empirical evidence about book tax difference is proxied by temporer difference and institutional ownership to earning persistence in manufacturing companies on the Indonesian Stock Exchange. The method used is multiple regression analysis with program SPSS 25. The population in this study is manufacturing companies on the Indonesian Stock Exchange in 2017 until 2019. The Sampel in this research was done by purposive sampling methode, obtained as many as 67 companies used as a sampel with a predetermined criteria. The result indicate that the variable book tax difference and institutional ownership has significantly affect to earning persistence.

scholarly journals An Analysis of The Effect of Corporate Characteristics and Auditor Characteristics on Audit Fee

2019 ◽  
Vol 2 (1) ◽  
pp. 13-26
Author(s):  
Einde Evana ◽  
Farichah Farichah ◽  
Edwin Mirfazli ◽  
Agus Zahron Idris ◽  
Adriana Tiron Tudor
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Stock Exchange ◽  
Company Size ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Audit Fee ◽  
Business Complexity ◽  
Auditor Characteristics

The title of this study is an analysis of the effect of corporate characteristics and auditor characteristics on the audit fee. The study aims to prove that the audit fee is influenced by the company characteristics (company size, business complexity, risk, profitability) and the manufacturing companies listed on the Stock Exchange in 2010-2014. The technique of sampling with purposive sampling obtains 88 companies, which is relevant to the multiple regression analysis tools. The results of this study indicate the significant effect among variables company size, the company profitability, and the auditor size toward the audit fee. However, the company’s complexity, the company’s risk, and audit tenure have no significant effect on the audit fee.

scholarly journals Pengaruh Likuiditas, Leverage, Intensitas Modal, dan Ukuran Perusahaan Terhadap Agresivitas Pajak

2020 ◽  
Vol 2 (1) ◽  
pp. 9-16
Author(s):  
Hadi Cahyadi ◽  
Catherine Surya ◽  
Henryanto Wijaya ◽  
Susanto Salim
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Firm Size ◽  
Stock Exchange ◽  
Capital Intensity ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
The Impact

In this study aims to examine the impact of liquidity, leverage, capital intensity, and firm size as moderation variable to tax aggressiveness in listed manufacturing entities in IDX (Indonesian Stock Exchange) period 2015-2018. This study use 65 manufacturing companies as sample in this study and also use multiple regression analysis. Results of this study indicate that liquidity were’nt significant negative to tax aggressiveness, and leverage were significant positive to tax aggressiveness, capital intensity not significant positive to tax aggressiveness, firm size not significant negative to tax aggressiveness, firm size is able to moderate liquidity, leverage, and capital intensity to tax aggressiveness.

scholarly journals Tax Minimization sebagai Pemoderasi Hubungan antara Tunneling Incentive, Bonus Mechanism dan Debt Convenant dengan Keputusan Transfer Pricing

2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Ratna Felix Nuradila ◽  
Raden Arief Wibowo
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Secondary Data ◽  
Purposive Sampling ◽  
Debt Covenant

This research is purposed to determine the effect of tunneling incentive,bonus mechanism and debt covenant to transfer pricing wich ismoderated by tax minimization on multinational firm’s listed atIndonesian Stock Exchange in 2012-2014. The technique of thisanalysis is multiple regression analysis, wich used 33 annual reportfrom secondary data with purposive sampling method. The result ofthis research showed that variabel which are having a significantimpact to transfer pricing are tunneling incentive, debt covenant andmoderation of tax minimization to tunneling incentive.Keywords: Transfer Pricing, Tunneling Incentive, Bonus Mechanism, Debt Covenant, Tax MinimizationJEL Classification: H25, H71, M1

scholarly journals PROFITABILITY, SOLVABILITY, PRICE EARNINGS RATIO AND PRICE TO BOOK RATIO AN EVIDENCE FROM INDONESIAN MANUFACTURING COMPANIES

2016 ◽  
Vol 2 (2) ◽  
pp. 114-122
Author(s):  
Geubrina Ria Andarint
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Stock Exchange ◽  
Financial Statement ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Price Earnings Ratio

Abstract            This study aims atexamining the correlation of profitability ratio and solvability ratio, collectively and partially, on price earnings ratio and price to book ratio of manufacturing companies listed on the Indonesian stock Exchange. The data were obtained from the annual financial statement of the companied with the period of study wasbetween 2011 and 2013.A multiple regression analysis has been performed to analysesamples of 57 manufacturing companies that have been selected based on the purposive sampling. The results showed that the profitability has a positive and significant correlation on the price earnings ratio and price to book ratio of the companiesstudied. Meanwhile, the solvabilityhas a negative and significant effect on the price earnings ratio and price to book ratio. This study has also documented that theprofitability and solvability of the companies are better in explaining change of the Price to Book Ratio (PBR) than the Price Earnings Ratio (PER).  Keywords: profitability ratio, solvability ratio, price earnings ratio, price to                       book ratio, Indonesia, Manufacturing Companies

scholarly journals The Influence of Thin Capitalization and The Executives’ Characteristics Toward Tax Avoidance by Manufacturers Registered on ISE in 2011-2015

2019 ◽  
Vol 10 (2) ◽  
pp. 119
Author(s):  
Dewi Prastiwi ◽  
Renni Ratnasari
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Tax Burden ◽  
Manufacturing Companies ◽  
Thin Capitalization

This study aims to analyze the effect of thin capitalization and executives’ characteristics based on tax avoidance. The sample consists of 38 manufacturing companies listed on the Indonesia Stock Exchange in 2011-2015 and they will be determined by several criteria. The results of multiple regression analysis shows that the thin capitalization and executives’ characteristics positively affect tax avoidance. These results are consistent with the view that companies tend to increase interest of their debt (thin capitalization) to minimize the tax burden and the executives’ characteristics has an important role in the action.

scholarly journals Determinant of The Corporate Social Responsibility Disclosure

ETIKONOMI ◽  
2017 ◽  
Vol 16 (2) ◽  
pp. 161-172
Author(s):  
Uun Sunarsih ◽  
N. Nurhikmah
Keyword(s):  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Multiple Regression Analysis ◽  
Ownership Structure ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Csr Disclosure ◽  
Corporate Social

Corporate Social Responsibility (CSR) has a very important role for the company and now become an obligation for every company. The purpose of this study examined the effect of institutional ownership, board of commissioners, profitability and size on CSR disclosure. This research conducted at mining manufacturing companies listed in Indonesia Stock Exchange period 2013-2014 and obtained 76 sample companies. The method used is multiple regression analysis. The result showed only institutional ownership affecting CSR disclosure. This suggests institutional ownership structure can act in monitoring the company. Independent board has not effected on CSR, it failed to monitor the actions of top management. Profitability has not effected on the disclosure of CSR, it enabled the company to have two perspectives on CSR. The most companies view CSR as a deduction from earnings. CSR disclosure has not affect the size of the CSR disclosure area.DOI: 10.15408/etk.v16i2.5236

Sign in / Sign up

Export Citation Format

Share Document