scholarly journals PENGARUH PAJAK DAN TUNNELING INCENTIVE TERHADAP INDIKASI MELAKUKAN TRANSFER PRICING (STUDI KASUS PADA PERUSAHAAN LQ-45 YANG TERINDEKS DI BURSA EFEK INDONESIA)

2021 ◽  
Vol 7 (1) ◽  
pp. 1
Author(s):  
Silma Taqiya Maulani ◽  
Ismet Ismatullah ◽  
Rinaldi Rinaldi
Keyword(s):  
Ownership Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Purposive Sampling ◽  
Incentive Variable ◽  
A Company ◽  
Majority Shareholder

ABSTRAKSalah satu indikasi perusahaan melakukan transfer pricing adalah menginginkan laba yang tinggi dengan membayar pajak yang rendah. Struktur kepemilikikan juga mempengaruhi manajemen untuk mengalihkan kekayaan kepada mereka sendiri atau pemegang saham mayoritas. Penelitian ini bertujuan untuk meneliti pengaruh pajak dan tunneling incentive terhadap indikasi melakukan transfer pricing pada perusahaan LQ 45 yang terindeks di  Bursa Efek Indonesia. Sampel penelitian yang digunakan dalam penelitian ini adalah perusahaan LQ-45 yang terdaftar secara konsisten selama periode 2015-2019 dengan metode purposive sampling. Hasil dari penelitian ini menunjukkan bahwa pajak tidak berpengaruh signifikan terhadap indikasi transfer pricing, sementara tunneling incentive berpengaruh signifikan terhadap transfer pricing. Hal ini dibuktikan dengan nilai probabilitas 0.05 lebih kecil nilai probabilitas variabel pajak atau 0,05 < 0,13. Sementara nilai probabilitas 0.05 lebih besar dari nilai probabilitas variabel Tunneling incentive atau 0,05 > 0,01. Kata Kunci : Pajak, Tunneling Incentive, Transfer Pricing ABSTRACTOne indication of a company doing transfer pricing is wanting high profits by paying low taxes. The ownership structure also influences management to transfer wealth to themselves or the majority shareholder. This study aims to examine the effect of taxes and tunneling incentives on indications of transfer pricing on LQ 45 companies indexed on the Indonesia Stock Exchange. The research sample used in this study was LQ-45 companies that were consistently registered during the 2015-2019 period with the purposive sampling method. The results of this study indicate that taxes have no significant effect on transfer pricing indications, while tunneling incentives have a significant effect on transfer pricing. This is evidenced by the probability value of 0.05 which is smaller than the probability value of the tax variable or 0.05 < 0.13. While the probability value of 0.05 is greater than the probability value of the Tunneling incentive variable or 0.05 > 0.01.                                               Keywords: Tax, Tunneling Incentive, Transfer Pricing

scholarly journals PENGARUH DEWAN KOMISARIS, LEVERAGE, DAN STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT (ERM)

Equity ◽  
2019 ◽  
Vol 20 (2) ◽  
pp. 5
Author(s):  
Jetmi Ade Cecasmi ◽  
Samin Samin
Keyword(s):  
Risk Management ◽  
Ownership Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Enterprise Risk Management ◽  
Financial Report ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Enterprise Risk

The purpose of this study was to examine the influence of Board of Commissioner, Leverage, and Ownership Structure on the Enterprise Risk Management disclosure of banking firm listed in Indonesian Stock Exchange for the period from 2013 to 2015. Sampling technique using purposive sampling (purposive sampling method). The sampel used in this study is a banking company that meets the criteriaas set out in this study to obtain 21 banking. The data obtained derived from the annualreport and financial report of the banks publishe. The analysis technique used in this research is multiple linear regression to test the classical assumption first. The result showed that the Board of Commissioner have a significant influence on the Enterprise Risk Management Disclosure. Leverageand Ownership Structure is not significantly effects on Enterprise Risk Management Disclosure.

scholarly journals APAKAH RASIO KEUANGAN BERDAMPAK PADA NILAI PERUSAHAAN PERKEBUNAN DI BEI?

2019 ◽  
Vol 5 (1) ◽  
pp. 123-130
Author(s):  
Yefni Yefni
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Ratios ◽  
Tobin's Q ◽  
Purposive Sampling ◽  
Regression Test ◽  
A Company

This study aims to identify the effect of financial ratios, in the form of profitability (ROA), liquidity (CR), and solvability (DER) on firm value. The value of the company was measured using Tobin’s Q. The population of this study were all of the plantation companies listed on the Indonesian Stock Exchange during the 2014-2018. Next, the sample was selected using purposive sampling method. The data in this study were analyzed using multiple linear regression test. The results of this study indicate that of all the variables studied, only ROA and CR have a significant effect on firm value. This shows that profitability and liquidity are the main focus of investors so that investors will pay more attention to these two variables. When a company is profitable and liquid, investors will be interested in investing so that the value of the company will increase.

scholarly journals PENGARUH DEWAN KOMISARIS, LEVERAGE, DAN STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT (ERM)

Equity ◽  
2019 ◽  
Vol 20 (2) ◽  
pp. 5
Author(s):  
Jetmi Ade Cecasmi ◽  
Samin Samin
Keyword(s):  
Risk Management ◽  
Ownership Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Enterprise Risk Management ◽  
Financial Report ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Enterprise Risk

The purpose of this study was to examine the influence of Board of Commissioner, Leverage, and Ownership Structure on the Enterprise Risk Management disclosure of banking firm listed in Indonesian Stock Exchange for the period from 2013 to 2015. Sampling technique using purposive sampling (purposive sampling method). The sampel used in this study is a banking company that meets the criteriaas set out in this study to obtain 21 banking. The data obtained derived from the annualreport and financial report of the banks publishe. The analysis technique used in this research is multiple linear regression to test the classical assumption first. The result showed that the Board of Commissioner have a significant influence on the Enterprise Risk Management Disclosure. Leverageand Ownership Structure is not significantly effects on Enterprise Risk Management Disclosure.

scholarly journals PENGARUH LIKUIDITAS (QUICK RATIO) DAN PERPUTARAN MODAL KERJA TERHADAP RETURN ON ASSET (Studi Kasus pada Perusahaan Sub Sektor Logam yang Terdaftar di Bursa Efek Indonesia Periode 2011-2015)

Responsive ◽  
2020 ◽  
Vol 3 (1) ◽  
pp. 1
Author(s):  
Utami Prihati Ning Tias ◽  
Arni Purwanti ◽  
Surtikanti Surtikanti
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Analysis Method ◽  
Working Capital ◽  
Purposive Sampling ◽  
Maximum Profit ◽  
Multi Linear Regression ◽  
A Company

Perolehan keuntungan maksimal atau laba yang sebesar-besarnya adalah salah satu tujuan didirikannya suatu perusahaan. Pada setiap kegiatan perusahaan ada unsur-unsur yang menimbulkan sebab akibat naik atau turunnya kemampuan perusahaan dalam menghasilkan laba, dan hal tersebut dapat dilihat dari beberapa faktor yang diindikasikan berpengaruh dalam naik atau turunnya kemampuan perusahaan dalam menghasilkan laba seperti, Likuiditas (Quick Ratio) dan Perputaran Modal Kerja. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh Likuiditas (Quick Ratio) dan Perputaran Modal Kerja terhadap Return on Asset pada Perusahaan Sub Sektor Logam Yang Terdaftar Di Bursa Efek Indonesia. Pengujian pada penelitian ini dilakukan dengan menggunakan bantuan software SPSS Versi 16.0. Metode analisis yang digunakan adalah analisis deskriptif dan verifikatif dengan pendekatan kuantitatif. Populasi dalam penelitian ini sebanyak 7 perusahaan Sub Sektor Logam yang terdaftar di Bursa Efek Indonesia periode penelitian 2011-2015. Sampel menggunakan metode purposive sampling dengan kriteria-kriteria tertentu. Metode analisis yang digunakan adalah analisis regresi linier berganda. Hasil pengujian hipotesis dalam penelitian ini menunjukkan bahwa (1) Likuiditas (Quick Ratio) memiliki pengaruh negatif dan signifikan pada Return on Asset (2) Perputaran Modal Kerja memiliki pengaruh positif dan signifikan pada Return on Asset di perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode penelitian 2011-2015.  Obtaining maximum profit is one of the purposes of the establishment of a company. In every company actions or activities there are elements which give the cause and effect of the company in generating profits, and this can be seen from some of the factors indicated in rise or decline in the company's ability in producing such profits, liquidity (Quick Ratio) and Working Capital Turnover. The purpose of this research is to acknowledge the influence of liquidity (Quick Ratio) and Working Capital Turnover against Return on Asset on metal sub sector companies enlisted in Indonesia Stock Exchange. In this study, the test of mediation variables is also done by using SPSS v. 16.0. The methods used were descriptive and verificative analysis. The population in this research are 7 metal sub sectors companies enlisted in Indonesia stock exchange period 2011-2015. Sampling method was using purposive sampling with specific criteria. Analysis method was using multi-linear regression analysis. The results of hypothesis testing in this study suggest that (1) Liquidity (Quick Ratio) has negative and significant influence on Return on Asset (2) Turnover of working capital has positive and significant effect on Return on Asset in the metal manufacturing sub sector company enlisted on the Indonesia Stock Exchange period 2011-2015.

scholarly journals ANALISIS PENGARUH INDEPENDENSI AUDITOR, KARAKTERISTIK PERUSAHAAN, KUALITAS AUDITOR DAN PERGANTIAN AUDITOR TERHADAP INTEGRITAS LAPORAN KEUANGAN

2016 ◽  
Vol 2 (1) ◽  
pp. 27
Author(s):  
Irfan Auditya ◽  
Provita Wijayanti
Keyword(s):  
Multiple Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Financial Statements ◽  
Auditor Independence ◽  
Firm Characteristics ◽  
Purposive Sampling ◽  
Study Population ◽  
A Company

This study aimed to analyze the influence of auditor independence, corporate characteristics, quality auditors and auditor turnover for the integrity of the financial statements. The study population is a company listed on the Indonesia Stock Exchange from 2008 until 2010. The sample selection based on purposive sampling method and obtained a sample of 38 companies. Then analyzed with multiple regression. The results showed that the change of ownership of managers and auditors significantly affect the integrity of the financial statements. While the auditor independence variables, firm characteristics, quality auditor is not significant

scholarly journals Pengaruh Kepemilikan Institusional, Jumlah Komite Audit dan Komisaris Independen terhadap Total Kompensasi

2020 ◽  
Vol 2 (3) ◽  
pp. 730
Author(s):  
Jenny Winda Wati ◽  
Kartika Nuringsih
Keyword(s):  
Executive Compensation ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Audit Committees ◽  
Company Performance ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
A Company

The research aims to examine the Institutional Ownership, influence of the size of audit committees, and Independent Commissioner on corporate performance of a company and impact on Executive Compensation. This study uses purposive sampling method. The research sample is 77 of manufacturing companies listed on the Indonesian Stock Exchange from 2016 to 2018. The data used are secondary data based on Smart PLS 3.2.8. The results showed that the Institutional Ownership and Independent Commissioner have a effect on company performance. However,size of audit committeeshave a no effect on performance of the company. Furthermore, company performance have a effect on executive compensation.Penelitian ini bertujuan untuk menganalisis kepemilikan institusional, ukuran komite audit, dan komisaris independen terhadap kinerja perusahaan dan berdampak pada kompensasi eksekutif. Studi ini menggunakan metode purposive sampling. Sampel penelitian ini adalah 77 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari 2016 sampai 2018. Data yang digunakan adalah data sekunder berdasarkan Smart PLS versi 3.2.8. Hasil penelitian menunjukkan bahwa kepemilikan institusional dan komisaris independen memiliki dampak terhadap kinerja perusahaan. Namun, ukuran komite audit tidak berpengaruh pada kinerja perusahaan. Selain itu, kinerja perusahaan berpengaruh terhadap kompensasi eksekutif.

scholarly journals Pajak, Mekanisme Bonus dan Transfer Pricing

2019 ◽  
Vol 7 (1) ◽  
pp. 21
Author(s):  
Radhi Abdul Halim Rachmat
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Tax Avoidance ◽  
Tax Rates ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Research Population ◽  
The Impact

AbstractThe practice of transfer pricing is mostly carried out by multinational companies that want high profits through tax avoidance. in addition, bonus giving is also one of the motivations for obtaining high profits. This study aims to examine the effect of tax and bonus mechanisms on the company's decision to conduct transfer pricing. The research population used in this study were manufacturing companies listed on the IDX (Indonesia Stock Exchange) period 2013 - 2017 which amounted to 142 companies and research samples totaling 23 companies using purposive sampling method. The analysis technique used in this study used logistic regression analysis. The results of the research partially indicate that tax has a significant effect on transfer pricing and the bonus mechanism has a significant effect on transfer pricing. The impact of transfer pricing has the potential to harm state revenues in the taxation sector, because companies will divert their taxable profits to countries that have lower tax rates. AbstrakPraktik transfer pricing mayoritas dilakukan oleh perusahaan multinasional yang menginginkan laba tinggi melalui penghindaran pajak. selain itu, pemberian bonus juga merupakan salah satu motivasi untuk mendapatkan laba yang tinggi. Penelitian ini bertujuan untuk meneliti pengaruh pajak dan mekanisme bonus terhadap keputusan perusahaan untuk melakukan transfer pricing. Populasi penelitian yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI (Bursa Efek Indonesia) periode 2013 – 2017 yang berjumlah 142 perusahaan dan sampel penelitiam yang berjumlah 23 perusahaan dengan menggunakan metode purposive sampling. Teknik analisis yang digunakan pada penelitian ini menggunakan analisis regresi logistik. Hasil dari penelitian secara parsial menunjukkan bahwa pajak berpengaruh signifikan terhadap transfer pricing dan mekanisme bonus berpengaruh signifikan terhadap transfer pricing. Dampak transfer pricing berpotensi merugikan pendapatan negara pada sektor perpajakan, dikarenakan perusahaan akan mengalihkan laba kena pajaknya pada negara yang memiliki tarif pajak yang lebih rendahKata Kunci. pajak; mekanisme bonus; praktik transfer pricing

scholarly journals PENGARUH STRUKTUR KEPEMILIKAN, KINERJA, DAN RISIKO TERHADAP KOMPENSASI EKSEKUTIF

PARAMETER ◽  
2019 ◽  
Vol 4 (2) ◽  
Author(s):  
Suroyo
Keyword(s):  
Data Analysis ◽  
Executive Compensation ◽  
Empirical Evidence ◽  
Ownership Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Purposive Sampling ◽  
Sample Data ◽  
And Performance

This study aimed to obtain empirical evidence about the influence of ownerhip structure, risk, and performance to the executive compensation. The population of this study was all banking industries are listed in Indonesia Stock Exchange (ISX) in 2011-2013. Sample of this study selected by used purposive sampling method. There are 35 banking industries each year which fulfilled criterion as the research sample. Data analysis was perform by used statistic program, Smart-PLS version 3.0. The result of this study showed that ownership structure had no significantly influence to the executive compensation of banking industries in Indonesia. Meanwhile, the performance and the risk significantly influence to the executive compensation of banking industries in Indonesia.

scholarly journals Pengaruh Struktur Kepemilikan dan Ukuran Perusahaan Pada Praktik Perataan Laba

2019 ◽  
pp. 984 ◽  
Author(s):  
A.A. Sagung Nur Andiani ◽  
Ida Bagus Putra Astika
Keyword(s):  
Firm Size ◽  
Ownership Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Income Smoothing ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Earnings Information ◽  
A Company ◽  
Positive Effect

The capital market is growing from time to time. The company issues shares to obtain capital from investors. Profit is one of the main indicators for measuring performance and management accountability. Attention Investors tend to only focus on profit, management realizes that earnings information is the most important thing for a company, so managers are encouraged to practice income smoothing. This study aims to obtain empirical evidence of the influence of ownership structure and firm size on income smoothing practices in manufacturing companies listed on the Indonesia Stock Exchange. The number of samples selected in manufacturing companies is as many as 25 companies, using the purposive sampling method. This research was tested by Logistic Test and the results showed that the structure of managerial ownership and firm size did not affect the income smoothing practice while the institutional ownership structure had a positive effect on income smoothing practices. Keywords: Income smoothing practices, managerial ownership, firm size

scholarly journals Pengaruh Pajak, Kepemilikan Asing dan Tunneling Incentive terhadap Penerapan Transfer Pricing pada Perusahaan Sektor Infrastruktur, Utilitas dan Transportasi di Bursa Efek Indonesia

2021 ◽  
Vol 6 (1) ◽  
pp. 78-87
Author(s):  
Renika Hasibuan ◽  
Rolita Christina Purba
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Foreign Ownership ◽  
Statistical Test ◽  
Analysis Method ◽  
Simultaneous Test ◽  
Transportation Sector ◽  
Processing Program ◽  
Incentive Variable

The purpose of this study was to examine the effect of tax, foreign ownership and tunneling incentives on indications of transfer pricing in infrastructure, utility and transportation companies on the Indonesia stock exchange in 2014-2018. The population in this study are infrastructure, utility and transportation companies listed on the Indonesia Stock Exchange for the period in 2014-2018. The number of samples used was50 companies using purpose sampling method. The data processing program uses version 22 of the SPSS program. The analysis method used in this study is descriptive statistical test, classical assumption test, multiple linear regression, t statistical test, F statistical test, determination coefficient test (R2). and correlation test (R).The results showed that the tax variable had no effect on the indication of transfer pricing. The foreign ownership variable has no effect on the indication of transfer pricing. The tunneling incentive variable has an effect on the indication of transfer pricing. Based on the simultaneous test (F test), the variables of tax, foreign ownership, and tunneling incentives together have an effect on indications of transfer pricing in infrastructure, utility and transportation sector companies listed on the Indonesian stock exchange in 2014-2018.

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