scholarly journals Pengaruh Transfer Pricing dan Profitabilitas Terhadap Tax Avoidance

2020 ◽  
Vol 21 (2) ◽  
pp. 126-141
Author(s):  
Ilham Hidayah Napitupulu ◽  
Anggiat Situngkir ◽  
Chairunnisa Arfanni
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Transfer Pricing ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Multiple Linear Regression Analysis ◽  
Purposive Sampling ◽  
Analysis Technique

AbstractTax avoidance is one of the taxpayers’ efforts to reduce the amount of tax payable legally by using loopholes contained in tax regulations. This study aims to examine the effect of transfer pricing and profitability (ROA) on tax avoidance. This study is tested on seven companies from nineteen plantation companies listed on IDX in 2013-2019 which are selected by purposive sampling method. The analysis technique used in this research is multiple linear regression analysis. The findings show that transfer pricing and profitability have no effect on tax avoidance. Keywords : Tax Avoidance, Transfer Pricing, Profitability.AbstrakPenghindaran pajak merupakan salah satu upaya wajib pajak untuk mengurangi jumlah pajak terutang secara legal dengan menggunakan celah yang terdapat dalam peraturan perpajakan. Penelitian ini bertujuan untuk menguji pengaruh transfer pricing dan profitabilitas (ROA) terhadap tax avoidance. Penelitian ini diujikan pada tujuh perusahaan dari sembilan belas perusahaan perkebunan yang terdaftar di BEI tahun 2013-2019 yang dipilih dengan metode purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil analisis menunjukkan bahwa transfer pricing dan profitabilitas tidak berpengaruh pada tax avoidance.Kata Kunci: Tax Avoidance,Transfer Pricing, Profitabilitas.

scholarly journals KEMAMPUAN MAHASISWA DALAM MENDETEKSI FRAUD

2020 ◽  
Vol 5 (1) ◽  
pp. 762
Author(s):  
Ni Luh Putu Widhiastuti ◽  
Putu Diah Kumalasari
Keyword(s):  
Academic Achievement ◽  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Field Research ◽  
Multiple Linear Regression Analysis ◽  
Purposive Sampling ◽  
Analysis Technique

This study aimed to determine the ability of students to detect fraud by using variables of student’s motivation, academic achievement, involvement in auditing lectures and the ability to detect fraud. The study was conducted on all students of the undergraduate program of the accounting department at the Faculty of Economics and Business Mahasaraswati Denpasar University. This study used purposive sampling method and obtained 74 respondents. The analysis technique used was the multiple linear regression analysis. The results suggested that student’s motivation had effect on the involvement in auditing lectures, while academic achievement had no effect on the involvement in auditing lectures. Meanwhile, involvement in auditing lectures had effect on the ability to detect fraud, while student’s motivation and academic achievement had no effect on the ability to detect fraud. Intervening analysis results suggested that the involvement in auditing lectures as an intervening variable that effected the student’s motivation on the ability to detect fraud, meanwhile, the involvement in auditing lectures was not an intervening variable that effected the academic achievement on the ability to detect fraud. This study provides encouragement for the institutions, in this case the universities, to improve the ability of its students in detecting fraud. Moreover, this study provides insight in auditing field research.

scholarly journals Analisis Faktor Yang Mempengaruhi Perilaku Nasabah Perbankan Konvensional Beralih Ke Perbankan Syariah (Studi Empiris Pada Mahasiswa Perguruan Tinggi di D.I.Y)

InFestasi ◽  
2019 ◽  
Vol 14 (2) ◽  
pp. 133
Author(s):  
Ilham Maulana Saud ◽  
Iman Teguh ◽  
Peni Nugraheni
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Customer Behavior ◽  
Purposive Sampling ◽  
Study Programs ◽  
Special Region

<p class="Ventura-Abstract">This study aims to analyze and prove empirically the influence of knowledge, religiosity, accessibility, and extra curricular islamic program to conventional banking customer behavior that switch to sharia banking. The subjects of this study are students of accounting study programs that become conventional banking customers and switch to sharia banking, whether really switching or not really switching. The object of this study is the institutions of college in the Special Region of Yogyakarta. In this study the sample of 82 respondents selected using purposive sampling method. The analysis used in this research is multiple linear regression analysis using SPSS 24.0. Based on the analysis that has been done obtained the result that the knowledge and extra curricularislamic program does not affect the behavior of conventional banking customers to switch to sharia banking. While religiosity and accessibility proved to have a positive and significant effect.</p>

scholarly journals PENGARUH TRANSFER PRICING, LEVERAGE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE

2021 ◽  
Vol 26 (1) ◽  
pp. 68-79
Author(s):  
Nur Alfi Laila Sifai Ghasani ◽  
Nurdiono Nurdiono ◽  
Yenni Agustina ◽  
A. Zubaidi Indra
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Hypothesis Testing ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Multiple Linear Regression Analysis ◽  
Negative Coefficient

The research aims to examine the effect of transfer pricing, leverage, profitability on tax avoidance. the sample in this study was selected using purposive sampling and obtained 140 samples of companies listed on Indonesia Stock Exchange in 2014- 2019 that met the criteria. The result of hypothesis testing with multiple linear regression analysis using the SPSS 23 application show that transfer pricing has not effect on tax avoidance. leverage and profitability has a significant effext with a negative coefficient on tax avoidance.  

scholarly journals Penghindaran Pajak Ditinjau dari Profitabilitas, Leverage, Ukuran Perusahaan dan Komisaris Independen

2021 ◽  
Vol 5 (1) ◽  
pp. 53
Author(s):  
Dinda Asmi Marfu'ah ◽  
Kartika Hendra Titisari ◽  
Purnama Siddi
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Research Population ◽  
Observation Period

Tax avoidance is a tax avoidance strategy carried out by taxpayers in a legal and safe manner and does not conflict with tax laws. The purpose of this study was to determine the effect of profitability, leverage, company size and independent commissioners on tax avoidance. The research population is Food and Baverage companies listed on the IDX in 2016-2019. Sampling using purposive sampling method obtained a sample of 11 companies with an observation period of 4 years so that a total of 44 samples. Based on multiple linear regression analysis, it is found that profitability and company size have an influence on tax avoidance. Meanwhile, the leverage variable and independent commissioner do not have an effect on tax avoidance. 

scholarly journals Pengaruh Lokasi dan Harga terhadap Kepuasan Konsumen dengan Gaya Hidup sebagai Variabel Intervening (Studi pada Waroeng Steak and Shake Cabang Yogyakarta)

2019 ◽  
Vol 4 (2) ◽  
pp. 116
Author(s):  
Suseno Hendratmoko
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Consumer Satisfaction ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Purposive Sampling ◽  
Quantitative Descriptive

This study aims to determine the effect of location and price on consumer satisfaction with lifestyle as an intervening variable by taking a research location at Waroeng Steak and Shake Branch Jalan Colombo No 22 - Yogyakarta. Lifestyle is focused on the lifestyle of students who are consumers of the Colombo branch of Waroeng Steak and Shake Yogyakarta. This research belongs to the quantitative descriptive category by using multiple linear regression analysis, multiple linear regression. While the sampling method was carried out with a purposive sampling technique for 100 consumers who visited the Colombo branch of Waroeng Steak and Shake. From the results of the analysis it was found that location variables influence consumer satisfaction, price variables influence consumer satisfaction, location variables influence lifestyle, price variables affect lifestyle, lifestyle variables affect consumer satisfaction, location variables influence consumer satisfaction with lifestyle as an intervening variable, and the price variable influences consumer satisfaction with lifestyle as an intervening variable.

scholarly journals PENGARUH SIKAP, NORMA SUBJEKTIF, DAN PERSEPSI RISIKO TERHADAP MINAT BERTRANSAKSI MENGGUNAKAN APLIKASI FINTECH

account ◽  
2021 ◽  
Vol 8 (1) ◽  
Author(s):  
Bima Dharmawan ◽  
Mul Yanto ◽  
Rahmanita Vidyasari
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Perceived Risk ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Subjective Norm ◽  
Purposive Sampling ◽  
Method Analysis

ABSTRACT  This research aims to determine the effect of attitude, subjective norm, and perceived risk on transaction interest using fintech application. Respondent use were students of the Jakarta State Polytechnic Accounting Department as many as 100 respondents. The technique in sampling uses the purposive sampling method. Analysis of the data used in this research is multiple linear regression analysis using SPSS version 26. The results of this research indicate the attitude have a positive and significant effect on transaction interest using fintech application, subjective norm have a positive and significant effect on transaction interest using fintech application and perceived risk have a positive and significant effect on transaction interest using fintech application. While attitude, subjective norm, and perceived risk simultaneously have a significant effect on transaction interest using fintech application.   Keywords: attitude, subjective norm, perceived risk, transaction interest using fintech application     ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh sikap, norma subjektif, dan persepsi risiko terhadap minat bertransaksi menggunakan aplikasi fintech. Responden yang digunakan merupakan mahasiswa Jurusan Akuntansi Politeknik Negeri Jakarta sebanyak 100 responden. Teknik dalam pengambilan sampel menggunakan metode purposive sampling. Analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda menggunakan SPSS versi 26. Hasil Penelitian ini menunjukkan bahwa sikap berpengaruh positif dan signifikan terhadap minat bertransaksi menggunakan aplikasi fintech, norma subjektif berpengaruh positif dan signifikan terhadap minat bertransaksi menggunakan aplikasi fintech dan persepsi risiko berpengaruh positif dan signifikan terhadap minat bertransaksi menggunakan aplikasi fintech. Sementara variabel sikap, norma subjektif dan persepsi risiko secara simultan berpengaruh signifikan terhadap minat bertransaksi menggunakan aplikasi fintech.   Kata kunci: sikap, norma subjektif, persepsi risiko, minat bertransaksi menggunakan aplikasi fintech

scholarly journals PENGARUH RASIO KEUANGAN TERHADAP NILAI PERUSAHAAN YANG TERGABUNG DALAM INDEKS KOMPAS100

2021 ◽  
Vol 10 (3) ◽  
pp. 160-174
Author(s):  
G. A. Sri Oktaryani ◽  
Awafiq Abdurrazak ◽  
Iwan Kusuma Negara
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Firm Value ◽  
Sampling Method ◽  
Activity Ratio ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Solvency Ratio

The firm’s goal is to maximize the firm value or wealth for its shareholders. The purpose of this research is to examine the effects of profitability ratio, liquidity ratio, solvency ratio, and activity ratio on the firm value which are part of Kompas-100 index during period 2015 – 2019. Sample are selected by using purposive sampling method. The analysis technique used is multiple linear regression analysis. This study indicate that the profitability, liquidity and activity ratio have positive and significant effect on firm value. Meanwhile, the solvability has a negative and significant effect on firm’s value.Keywords:Profitability; liquidity; solvability; activity; firm value

scholarly journals Pengaruh Program Pemutihan Pajak Kendaraan Bermotor, Pembebasan Bea Balik Nama Kendaraan Bermotor, dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

2018 ◽  
Vol 10 (2) ◽  
pp. 142-155
Author(s):  
Cinti Rahayu ◽  
Amirah
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Motor Vehicle ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Survey Method ◽  
Analysis Technique

This study aims to prove the influence of program pemutihan motor vehicle tax (PKB), free transfer of name (BBNKB), and socialization taxation to the taxpayer to pay motor vehicle tax SAMSAT office Brebes. The population of this study are all motor vehicle texpayers registered at   SAMSAT Brebes Joint Office. This sample used in this research is accidental sampling method is the technique of determining the sample by chance, ie anyone who by chance met with the researchers. Data were collected by survey method with questionnaires, and questionnaires were eligible for 100 questionnaires. Data analysis technique used Multiple Linear Regression Analysis. The results showed partialy had an affect that program pemutihan motor vehicle tax (PKB) with significant value 0,000 < 0,005, free transfer of name (BBNKB) with significant value 0,013 < 0,05,and socialization with significant value 0,000 < 0,05. Simultaneously all variabels had an effect on taxpayer to pay motor vehicle tax at SAMSAT Brebes Joint Office with significant value 0,000 < 0,05.

Thin Capitalization, Transfer Pricing Aggresiveness, Penghindaran Pajak

2018 ◽  
Vol 2 (1) ◽  
pp. 1-28
Author(s):  
Teza Deasvery Falbo ◽  
Amrie Firmansyah
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Tax Revenue ◽  
Thin Capitalization

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

scholarly journals PENGARUH PENGALAMAN AUDIT, PENGETAHUAN MENDETEKSI KEKELIRUAN, INDEPENDENSI DAN AUDIT TENURE PADA AUDIT JUDGMENT

2018 ◽  
pp. 2175
Author(s):  
Made Ayu Oktaviana ◽  
Maria Mediatrix Ratna Sari
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Collection Method ◽  
Audit Judgment ◽  
Analysis Technique ◽  
Public Accountant

The purpose of this research was to obtain empirical evidence on the influence of audit experience, knowledge of detecting errors, independence and audit tenure on audit judgment. This research was conducted at Public Accountant Office in Bali area and registered in IAPI year 2017 with primary data collection method that is questioner. The number of samples analyzed by 44 respondents, and using purposive sampling method. The analysis technique used is Multiple Linear Regression Analysis. The final result of the research states that the higher the audit experience the more accurate audit judgment. Increasing the knowledge detecting errors an auditer so audit judgment is more accurate. The higher the independence of an auditor the audit judgment is more accurate. The more audit tenure an auditer the audit judgment more accurate.

Sign in / Sign up

Export Citation Format

Share Document