scholarly journals Pengaruh Tunneling Incentive, Mekanisme Bonus Dan Exchange Rate Terhadap Keputusan Perusahaan Melakukan Transfer Pricing

2019 ◽  
Vol 1 (2) ◽  
pp. 572-588
Author(s):  
Patriot Jaya Ayshinta ◽  
Henri Agustin ◽  
Mayar Afriyenti
Keyword(s):  
Regression Analysis ◽  
Exchange Rate ◽  
Sampling Method ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Secondary Data ◽  
Total Sample ◽  
Research Use ◽  
Panel Regression ◽  
Manufacturing Companies

This research aims to examine to analyze the effect of tunneling incentive, bonus scheme and exchange rate on the company’s decision to do transfer pricing. The population in this research are manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2014 until 2017. The sample of study was determined by using purposive sampling method, and that total sample 48 manufacturing companies. The data used is secondary data. The technique of collecting data by documentation at www.idx.com. The analytical method used is Panel Regression Analysis with SPSS22 software. /This research use logistic regression analysis as analysis /method.The result of analysis in this research showed that tunneling incentive and bonus scheme had no effect on ithe company’s decision to do transfer pricing.  Exchange rate had a significant effect on the company’s decision to do transferi pricing

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 Pengaruh Listing Age dan Ownership Dispersion Terhadap Luas Pengungkapan Sukareka dengan Firm Size Sebagai Variabel Pemoderasi (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2014-2016)

2018 ◽  
Vol 6 (2) ◽  
pp. 1255
Author(s):  
Rahmi Oktriani ◽  
Fefri Indra Arza
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Voluntary Disclosure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Analysis Technique ◽  
Negative Effect

This study aims to determine the effect of listing age and ownership dispersion on voluntary disclosure with firm size as the moderating variable. The population of this research are manufacturing companies listed in Indonesia Stock Exchange (IDX) year from 2014 to 2016. The sample of this study was determined by using a purposive sampling method, and that the total sample of 89 manufacturing companies. The source of data is secondary data. The data was gathered www.idx.com. The data analysis technique used is Moderated Regression Analysis. The results shows: (1) Listing age has not significant effect on voluntary disclosure, (2) Ownership dispersion has significant negative effect on the extent of voluntary disclosure, (3) Firm size is not able to strengthen the effect of listing age on the extent of voluntary disclosure and (4) Firm size is able to strengthen the effect of ownership dispersion on the extent of voluntary disclosure.Keywords: Voluntary Disclosure, Listing age, Ownership dispersion and Firm Size

scholarly journals Pengaruh Perubahan Pendapatan Yang Dimoderasi Oleh Siklus Kas Operasi Dalam Memprediksi Akrual

2020 ◽  
Vol 2 (3) ◽  
pp. 3270-3285
Author(s):  
Muhammad Nur Ihkwansyah ◽  
Nurzi Sebrina
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Quantitative Approach ◽  
Panel Regression ◽  
Manufacturing Companies ◽  
Official Site ◽  
Relationship Of ◽  
The Relationship

The purpose of this research is to examine the effect of operating cash cycle in moderating the relationship of revenue changes and accruals. This research is classified as causative research with a quantitative approach. The population are manufacturing companies listed on the Indonesian Stock Exchange period of 2016 to 2018. By using purposive sampling method, there were 43 companies as the research’s sample. The type of data used is secondary data obtained from the official site of the Indonesia Stock Exchange and company’s official website. The hypotheses were tests using panel regression analysis. The results indicate that revenue changes has not significant effect on accrual, also operating cash cycle is not able to strengthen or weaken the relationship between revenue changes and accruals

scholarly journals Pengaruh Volatilitas Arus Kas, Volatilitas Penjualan, Dan Perbedaan Laba Akuntansi Dengan Laba Fiskal Terhadap Persistensi Laba

2020 ◽  
Vol 2 (1) ◽  
pp. 2129-2141
Author(s):  
Doli Andi ◽  
Mia Angelina Setiawan
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Cash Flows ◽  
Earnings Persistence ◽  
Panel Regression ◽  
Manufacturing Companies ◽  
Taxable Income ◽  
Negative Effect

This study aimed to examine the effect of the volatility of cash flows, sales volatility and differences in accounting income with taxable income of the persistence of earnings. This research is classified research causative. The population in this research is manufacturing companies listed in Indonesia Stock Exchange in 2014-2018. By using purposive sampling method, there are 42 companies as samples. The data used is secondary data obtained from www.idx.co.id. The analytical method used is a panel regression analysis. The results of this study indicate that the volatility of cash flow and significant negative effect on the persistence of earnings, while variable sales volatility and differences in accounting income to taxable income has no effect on earnings persistence.

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 PAJAK, TUNNELING INCENTIVE, DEBT COVENANT DAN PROFITABILITAS TERHADAP KEPUTUSAN MELAKUKAN TRANSFER PRICING

2020 ◽  
Vol 3 (1) ◽  
Author(s):  
Ahmad Junaidi ◽  
Nensi Yuniarti. Zs
Keyword(s):  
Stock Exchange ◽  
Transfer Pricing ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Debt Covenants ◽  
Debt Covenant

This study aims to determine the effect of taxes, tunneling incentives, debt covenants, and profitability on the company's decision to transfer pricing. The data used in this study is secondary data obtained from accessing the web www.idx.co.id. The population of this research was manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The sampling technique used was purposive sampling. The number of companies sampled in the study was 27 companies so that the total sample of the study was 135 observations. This study used the multiple linear regression analysis technique. The results of this study known there are still many variables outside the research that can explain transfer pricing.The determination coefficient is 0.441 which means that 44.1%. It indicates that the company transfers pricing is influenced by these variables, while the rest is explained by other variables.Based on the  result can be concluded that taxes, debt covenants and profitability has a positive effect on the decision to transfer pricing. While the tunneling incentive does not effect the decision to conduct transfer pricing.Keywords: Tax, Tunneling Incentive, Debt Covenant, Profitability, and Transfer Pricing

scholarly journals The Impact of Tax, Exchange Rate, Tunneling Incentive and Firm Size on Transfer Pricing (Empirical Study of Manufacturing Companies Listed on the Indonesian Stock Exchange for Years2014-2018)

2019 ◽  
Vol 1 (2) ◽  
pp. 149-166
Author(s):  
Felicia Vanessa Wijaya ◽  
Luky Patricia Widianingsih
Keyword(s):  
Exchange Rate ◽  
Firm Size ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Secondary Data ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Factors Affecting ◽  
Analysis Technique ◽  
The Impact

Abstract: In the era of globalization, companies are developing into multinational companies that establish branches or subsidiaries in various countries. This globalization has given an impact to increase international transaction. These transactions could lead to transactions with related parties that shows an indication of transfer pricing. Along with the development of globalization, factors affecting transfer pricing are not only derived from taxes, but also from other factors. The purpose of this research is to examine the effect of tax, exchange rate, tunneling incentive, and firm size on transfer pricing. This research used secondary data in the form of annual reports published on the Indonesia Stock Exchange. Population of this research was manufacturing companies for years 2014-2018 and by purposive sampling method, a sample of 19 manufacturing companies was obtained. Analysis technique used on this research was a multiple linear regression using SPSS 23 application. The result shows that tax, tunneling incentive, firm size have significant effect on transfer pricing, while exchange rate does not take any effect on transfer pricing. Adjusted R2 determination coefficient of 32,8% shows transfer pricing is affected by tax, exchange rate, tunneling incentive, and firm size, while remaining 67,2% is affected by other variables outside research model. Keywords: Transfer Pricing; Tax; Exchange Rate; Tunneling Incentive; Firm Size.

scholarly journals The Effect Of Audit Tenure, Company Size, Audit Firm's Reputation On Audit Quality

2020 ◽  
Vol 8 (3) ◽  
pp. 393-402
Author(s):  
Kinanti Putri Nasuci ◽  
Retna Sari ◽  
Ratna Hindria Dyah Pita Sari
Keyword(s):  
Regression Analysis ◽  
Research Method ◽  
Quantitative Research ◽  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Company Size ◽  
Manufacturing Companies ◽  
Literature Study

This study aims to determine the effect of audit tenure, company size, and KAP's reputation on audit quality. The theory used in this research is agency theory. This research used quantitative research method. This data collected was secondary data by documentation and literature study. The sample used in this study was manufacturing companies in the consumer goods sector which were listed on the Indonesia Stock Exchange in 2015 – 2018.  The sample of this study amounted to 128 observational data from 32 companies chosen by purposive sampling method. The analysis used logistic regression analysis. The results showed audit tenure and KAP's reputation have a significant effect on audit quality, while firm size has no significantly effect on audit quality. Keywords: Audit Quality, Audit Tenure, Company Size, KAP Reputation

scholarly journals Pengaruh Kualitas Laba Dalam Memoderasi Hubungan Kepemilikan Kas dan Efisiensi Perusahaan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2016)

2019 ◽  
Vol 7 (1) ◽  
pp. 1477
Author(s):  
Dina Kaltsum ◽  
Nurzi Sebrina
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Cash Holdings ◽  
Secondary Data ◽  
Panel Regression ◽  
Manufacturing Companies ◽  
Accrual Quality ◽  
Relationship Of ◽  
The Relationship

This study aims to examine the effect of earnings quality in moderating the relationship of cash holdings and firms efficiency. This study is classified as causative research. The population in this study are manufacturing companies listed on the Indonesian Stock Exchange period of 2013 to 2016. By using purposive sampling method, there were 88 companies as the research’s sample. Firms Efficiency variable are measured by the DEA model, cash holdings variable are measured by cash ratio, and earnings quality variable are measure by accrual quality. The type of data used is secondary data obtained from www.idx.co.id and used is panel regression analysis. The results of this study indicate that cash holdings has a positive and significant effect on firms efficiency, but earnings quality is not able to strengthen or weaken the relationship between cash holdings and firms efficiency. Keywords: Cash holdings, earnings quality, firms Efficiency.

Thin Capitalization, Transfer Pricing Aggresiveness, Penghindaran Pajak

2019 ◽  
Vol 2 (1) ◽  
pp. 1-28
Author(s):  
Teza Deasvery Falbo ◽  
Amrie Firmansyah
Keyword(s):  
Regression Analysis ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Tax Revenue ◽  
Manufacturing Companies ◽  
Thin Capitalization

The increase in tax revenue in Indonesia is not accompanied by an increase in tax ratio The low tax ratio indicatestax avoidance practices in Indonesia. Some tax avoidance practices can be conductedthrough transfer pricing and thin capitalization.This study is aimed to examine empirically the effect of thin capitalization as well as transfer pricing aggressiveness on tax avoidance practice in Indonesia. This study uses manufacturing companies which are listed on Indonesia Stock Exchange (IDX) within the period 2013-2015. Using purposive sampling, the selected samples in this study are 90 companies, so the total sample is 270 samples. The hypothesis examination used in this study is multiple linear regression analysis of panel data.The results of this study suggest that thin capitalization is positively associated with tax avoidance,while transfer pricing aggressivenessis not associated with tax avoidance.

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