scholarly journals Pengaruh Pajak, Multinasionalitas, dan Tunneling Incentive terhadap Keputusan Transfer Pricing

2021 ◽  
Vol 2 (3) ◽  
pp. 167-178
Author(s):  
Rifqiyati Rifqiyati ◽  
◽  
Masripah Masripah ◽  
Munasiron Miftah ◽  
◽  
...  
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Panel Data ◽  
Linear Regression ◽  
Quantitative Research ◽  
Transfer Pricing ◽  
Linear Regression Analysis ◽  
Financial Sector ◽  
Multiple Linear Regression Analysis ◽  
Quantitative Research Methods

Purpose: This research aimed to determine the effect of taxes, multinationality, and tunneling incentive on the decision on transfer pricing in non-financial sector companies. Research methodology: This research uses quantitative research methods. Testing the hypothesis used multiple linear regression analysis with panel data on Stata 16.0. The population is non-financial sector companies listed on the IDX in 2017-2019. This research has a sample of 53 companies. Results: Based on the results of data analysis, it can be concluded that (1) taxes has a positive and significant effect on the decision on transfer pricing, (2) multinationality has a positive and significant effect on the decision on transfer pricing, (3) tunneling incentive has no effect on the decision on transfer pricing. Limitations: This limitation of research is the number of samples used in this research due to many companies that do not meet the established criteria. Contribution: This study's results can be used as a reference for further researchers and take into consideration for company management, investors and creditors in making decisions.

scholarly journals PENGARUH INVESTASI TERHADAP PENYERAPAN TENAGA KERJA DI JAWA TENGAH TAHUN 2009-2013

2017 ◽  
Vol 3 (2) ◽  
pp. 139
Author(s):  
Abdul Haris Romdhoni
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Research Method ◽  
Quantitative Research ◽  
Regression Coefficient ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Test Methods ◽  
Central Java

This study aims to determine the effect of investment on employment in Central Java in 2009-2013. As it is known that investment plays an important role in the absorption of labor or can reduce unemployment. Thus with the increased investment hence the absorption of labor will also increase. The research method used in this research is quantitative research method. This research was conducted in Central Java. The test used is the instrument using the validity test. Methods of data analysis using multiple linear regression analysis, classical assumption test. The results of this study indicate that the increase can be explained by the regression equation is Y = 16595732.325 + 0.32 X. Where the constant is positive value of 16595732.325 indicates that if the investment variable is considered constant (0), then the value of labor absorption of 16595732,325 . Then the regression coefficient of the investment variable is 0.32, this means that if the investment is increased one unit, it will increase the labor absorption of 0.32.

scholarly journals Pengaruh Gender, Usia, IPK Terhadap Literasi Keuangan Mahasiswa Jurusan Akuntansi Politeknik Negeri Malang

2019 ◽  
Vol 26 (1) ◽  
pp. 15
Author(s):  
Atika Syuliswati
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Financial Literacy ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Analysis Method ◽  
Department Of State ◽  
Positive Effect

The purpose of this study was to examine the direct effect of variables gender, age, GPA to financial literacy. This research is a quantitative research and the sample consist of 142 students Accounting Department of State Polytechnic Malang. Data analysis method used in this research is multiple linear  regression analysis with the help of SPSS Version 21 program. The results showed gender, age, and GPA significant and positive effect on financial literacy.

scholarly journals PENGARUH BUDAYA ORAGANISASI DAN KEPEMIMPINAN TERHADAP KINERJA KARYAWAN ( Studi Kasus Pada PT. SNS Cabang Madiun)

2018 ◽  
Vol 1 (1) ◽  
pp. 28
Author(s):  
Budi Santoso ◽  
Karuniawati Hasanah
Keyword(s):  
Organizational Culture ◽  
Regression Analysis ◽  
Linear Regression ◽  
Quantitative Research ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Quantitative Research Methods ◽  
Significant Positive Influence

<p>This study aims to determine the effect of leadership and organizational culture on employee performance at PT. SNS Madiun. The method used in this study using quantitative research methods. And samples used in this study as many as 45 employees. Based on the results of multiple linear regression analysis obtained that the Organizational Culture and Leadership Significant positive influence on employee performance. The better the culture of the organization, then the employee's performance will increase. Leadership positive influence on employee performance means that if the leadership is getting better, then the employee's performance will increase.  </p><p><br /><strong>Keywords:</strong> Organizational Culture, Leadership, Employee Performance</p>

scholarly journals ANALISIS PENGARUH PENGANGGURAN DAN INFLASI TERHADAP KEMISKINAN DI SUMATERA UTARA TAHUN 2009-2017

2020 ◽  
pp. 202-208
Author(s):  
Vania Grace Sianturi
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Research Method ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Analysis Technique

This study aims to provide empirical evidence of the influence of unemployment and inflation for poverty. The type of data used in this study is primary data with quantitative research method using multiple linear regression analysis technique and test hypotheses processed with Eviews 10. The result of data analysis showed that unemployment and inflation has a significant impact on the poverty. Seen from coefficient of determination that unemployment and inflation for poverty affect 63.95%, while the remaining 36.05% influenced by the others thay not included in this research.

scholarly journals Keputusan Pembelian Ditinjau dari Promosi Menggunakan Media Sosial dan Word of Mouth Marketing

2021 ◽  
Vol 6 (2) ◽  
pp. 138-148
Author(s):  
Mustafidah Mahardhika ◽  
Dyan Arintowati
Keyword(s):  
Social Media ◽  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Quantitative Research ◽  
Word Of Mouth ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Purchasing Decisions ◽  
Marketing Influence

The purpose of this research is to determine the effect of promotion using social media and word of mouth marketing on purchasing decisions for beauty clinic services. This research is belonging to quantitative research with data collection techniques using interviews, documentation, and questionnaires. For data analysis using multiple linear regression analysis. The results showed that at this time, promotions using social media and word of mouth marketing influence purchasing decisions still, either partially or simultaneously. From these results, social media is still effectively used as a tool on promoting products. Word of mouth marketing also has an effective influence in affecting purchasing decisions. Where consumers still trust the recommendations of their close environment on products buying decision.   Kata Kunci: social media, word of mouth marketing, buying decision

scholarly journals Pengaruh Pengetahuan, Pengalaman, Dan Profesionalisme Terhadap Kualitas Audit Pada Kanwil DJP Sulawesi Selatan, Barat, Tenggara Dan KPP Madya Makassar

2020 ◽  
Vol 1 (2) ◽  
pp. 155-167
Author(s):  
Iga Kumalasari ◽  
Mursalim Mursalim ◽  
Muh. Su'un
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Quantitative Research ◽  
Audit Quality ◽  
Linear Regression Analysis ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Primary Data

Auditor berwenang melakukan pemeriksaan untuk menguji kepatuhan pemenuhan kewajiban perpajakan Wajib Pajak dan untuk tujuan lain dalam rangka melaksanakan ketentuan peraturan perundang-undangan perpajakan. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif analisis. Populasi dalam penelitian ini adalah Kantor Pajak yang ada di kota Makassar yaitu Kantor Wilayah DJP Sulawesi Selatan, Barat, Tenggara dan Kantor Pelayanan Pajak Madya Makassar. Penentuan sampel penelitian berdasarkan metode teknik sensus dengan jumlah sampel sebanyak 60. Data yang digunakan dalam penelitian merupakan data primer yang dikumpulkan dengan metode kuesioner. Analisis data menggunakan analisis regresi linier berganda untuk hipotesis Pengetahuan, Pengalaman, dan Profesionalisme. Hasil penelitian dengan analisis regresi linier bergandamenunjukkan bahwa Pengetahuan dan Profesionalisme berpengaruh positif terhadap kualitas audit dan Pengalaman tidak berpengaruh terhadap kualitas audit. The auditor has the authority to conduct audits to test compliance and tax obligations of tax payers and for other purposes in implementing the provisions of tax laws and regulations. This research is a quantitative research with a descriptive analytic approach. The population in this research is a Tax Office located in Makassar City which is South, West, Southeast Sulawesi Regional Tax Office of Directorate General of Taxesand Makassar Medium Tax Office. The determination of the research sample was based on the census technique method with a total sample size of 60. Data analysis is using that used in this study is primary data which gathered with questionnaire method. The data analysis used multiple linear regression analysis for the Knowledge, Experience, and Profesionalism hypothesis. The results of the study with multiple linear regression analysis shows that Knowledge and Profesionalism have a positive effect on Audit Quality and Experience have no effect on Audit Quality.

PENGARUH MOTIVASI DAN PENGETAHUAN PRODUK PERBANKAN SYARIAH TERHADAP KEPUTUSAN MENJADI NASABAH BANK SYARIAH INDONESIA (Studi Kasus Ex Bank Syariah Mandiri KCP Palembang KM 6)

2021 ◽  
Vol 1 (2) ◽  
pp. 135-144
Author(s):  
Erinda Resti ◽  
Havis Aravik ◽  
Choirunnisak Choirunnisak
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Research Method ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Islamic Banking ◽  
Data Collection Technique

This study discusses the influence of motivation and knowledge of Islamic banking products on the decision to become a customer of Bank Syariah Indonesia (Case Study of Ex Bank Syariah Mandiri Kcp Palembang Km 6). Descriptive quantitative research method, with a population of 3,612 customers and 97 samples. While the data collection technique using questionnaires and documentation and data analysis is multiple linear regression analysis. The results obtained show that the motivation to avoid usury and knowledge of Islamic banking products simultaneously on the decision to become a customer has a positive and significant effect with the proportion of motivation to avoid usury (X1) and knowledge of Islamic banking products (X2) on the decision to become a customer (Y) of 75 ,2%. Meanwhile, for the partial test of the motivation to avoid usury and knowledge of Islamic banking products on the decision to become a customer, it is known that the motivation to avoid usury (X1) has a positive and significant effect. The second variable knowledge of Islamic banking products (X2) also has a positive and significant effect on the decision to become a customer (Y) at Bank Syariah Indonesia (Ex. Bank Syariah Mandiri KCP Palembang KM 6).

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 Komitmen Dan Kompetensi Terhadap Kinerja Karyawan Pada Karyawan PT. BPR Duta Bali

2020 ◽  
Vol 2 (1) ◽  
pp. 89-98
Author(s):  
Bagus Nyoman Kusuma Putra ◽  
I Wayan Gede Antok Setiawan Jodi ◽  
I Ketut Merta
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Organizational Commitment ◽  
Linear Regression ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Analysis Method ◽  
Positive Effect

Organizational commitment is a level or awareness of a person to recognize the extent of an organization and is bound to its goals so as to accelerate the organization to achieve its objectives. Competence is knowledge, skills, and abilities that are mastered by someone who has become a part of him, so he can do cognitive, affective, and psychomotor behaviors as well as possible. Employee performance is the result of work in quality and quantity achieved by someone in carrying out their functions in accordance with the responsibilities given to him.The purpose of this study is to determine the effect of commitment and competence on employee performance at PT. BPR Duta Bali. The sampling technique used is a saturated sampling technique. The sample in this study was 40 employees. The data analysis method used is multiple linear regression analysis with the SPSS program. The results of the study state that the commitment variable has a positive effect on employee performance. Competency variables do not affect employee performance. Commitment and competency variables simultaneously have a positive and significant effect on employee performance

scholarly journals Pengaruh Product Knowledge, Brand Image, dan Brand Ambassador Terhadap Keputusan Pembelian Top White Coffe Mahasiswa FEBI IAIN Kudus 2016-2017

2020 ◽  
Vol 8 (2) ◽  
pp. 253
Author(s):  
Suparwi Suparwi ◽  
Syarifatul Fitriyani
Keyword(s):  
Decision Making ◽  
Regression Analysis ◽  
Linear Regression ◽  
Quantitative Research ◽  
Brand Image ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Product Knowledge ◽  
Purchasing Decisions ◽  
Analysis Technique

<p>This research aims to find the effect of produck knowledge, brand image, brand ambassador against purchasing decisions top white coffie products in students of the faculy of economics and Islamic busines (FEBI) IAIN Kudus 2016-2017. Many factors motivate consumers to make purchasing decisions. Purchasing decisions are consumer behavior in deciding whether to buy a product or not. Usually consuimers will consider before going to decide on a purchase a product that will buy. This research uses quantitative research, the population in this study amounted to 1.091 Student. While the sample used 92 student. The analysis technique uses multiple linear regression analysis. The results of this study indicate that product knowledge has an effect on purchasing decisions. Brand image affects purchasing decisions and brand ambassador influences decision making. And together Product Knowledge, Brand Image, Brand Ambassador influence purchasing decisions.</p>

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