Penelitian Transfer Pricing di Indonesia:  Sebuah Studi Kepustakaan

Abstrak: Penelitian ini bertujuan untuk melakukan pemetaan atas berbagai hasil penelitian terkait transfer pricing di Indonesia dan memberikan rekomendasi agenda riset transfer pricing di masa depan. Pemetaan dilakukan berdasarkan tingkat topik penelitian, metode penelitian, variabel penelitian, dan hasil pengujian. Penelitian ini menggunakan metode kualitatif dengan pendekatan bibliografi. Objek yang digunakan dalam penelitian ini yaitu sebanyak 41 artikel hasil penelitian yang diterbitkan oleh jurnal yang telah terakreditasi SINTA atau terindeks Scopus sejak tahun 2000 sampai dengan awal tahun 2020. Hasil penelitian menunjukkan bahwa mayoritas tingkat topik penelitian yang paling banyak dibahas yaitu determinan transfer pricing. Sebagian besar penelitian menggunakan metode kuantitatif. Mayoritas penelitian kuantitatif menggunakan transfer pricing aggressiveness sebagai variabel dependen. Sebagian besar penelitian kuantitatif menggunakan tiga variabel independen yaitu, pajak, tunneling incentive, dan mekanisme bonus. Mayoritas hasil pengujian atas pengaruh pajak dan tunneling incentive terhadap transfer pricing aggressiveness menunjukkan pengaruh positif, sedangkan mayoritas hasil pengujian atas pengaruh mekanisme bonus menunjukkan tidak ada pengaruh. Kata kunci: Transfer Pricing, Penelitian, Indonesia. Abstract: This study aims to map various research results related to transfer pricing in Indonesia and and provide recommendations on the transfer pricing research agenda in the future. Mapping is based on the research topics, research methods, research variables, and test results. This study uses a qualitative method with a bibliographic approach. The objects used in this study are 41 research articles published by SINTA accredited journals or Scopus indexed since 2000 until early 2020. The results show that the most discussed research topics are determinants in transfer pricing. The majority of quantitative studies use transfer pricing aggressiveness as dependent variable. Most quantitative studies use three independent variables namely, taxation, tunneling incentives, and bonus mechanisms. The majority of testing results on the effect of taxation and tunneling incentives on transfer pricing aggressiveness show a positive effect, while the majority of test results on the effect of the bonus mechanism show no effect. Keywords: Transfer Pricing, Research, Indonesia.

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Promotion Mix to Increase Revenue in The Capital Hotel and Resort Restaurant in Badung Bali District

Journal of Business Management Review ◽

10.47153/jbmr15.582020 ◽

2020 ◽

Vol 1 (5) ◽

pp. 329-340

Author(s):

Ida Ayu Komang Juniansih ◽

Komang Feby Kristiawan ◽

Tettie Setiyarti ◽

Ida Bagus Radendra Suastama

Keyword(s):

Regression Analysis ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

T Test ◽

Test Results ◽

F Test ◽

Independent Variables ◽

Analysis Technique ◽

Positive Effect ◽

Dominant Influence

This study aims to determine the effect of the promotion mix and the variables that have a dominant influence on the income of The Capital Hotel and Resort restaurant for the period 2019. The sample of this study uses income from restaurants in The Capital Hotel and Resort and promotional costs for the period 2019. The data analysis technique used is multiple linear regression analysis, coefficient determination, F test and t test. The results showed that the results of the coefficient determination were 0.990, it could be said that the five independent variables contributed 99% to the income value, the F test results showed F count> F table (113.135> 3.97), which means that the five independent variables simultaneously had a positive effect and significant to the dependent variable. The t test results show t count (17,779)> t table (2,447) and its effect on the dependent variable (0,000 <0.005), stating that advertising (X1) is the variable that has the most dominant influence on income.

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PENGARUH TINGKAT KETERGANTUNGAN DAERAH, TEMUAN AUDIT BPK, JUMLAH SATUAN KERJA PERANGKAT DAERAH, DAN UKURAN LEGISLATIF TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH

Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi ◽

10.24815/jimeka.v5i3.16055 ◽

2020 ◽

Vol 5 (3) ◽

pp. 429-437

Author(s):

M Ridwan ◽

M Rizal Yahya

Keyword(s):

Local Government ◽

Secondary Data ◽

Financial Statements ◽

Functional Differentiation ◽

City Government ◽

Test Results ◽

Independent Variables ◽

Test Tool ◽

Positive Effect ◽

Legislative Measures

This research aims to determine the influence of intergovernmental revenue, audit findings of the BPK, functional differentiation and legislative size to the level of disclosure of Local Government Financial Statements (LKPD) district/city in Aceh in 2015-2017. The population in this research is the Regency/city government in Aceh. The sample techniques in this study used the census method with 69 samples of the BPK-RI test Results Report of 2015-2017. The independent variables examined in this study were intergovernmental revenue, the BPK audit findings, the number of SKPD, and the legislative measures. While the dependent variable is the level of disclosure of Local Government Financial Statements (LKPD). The type of data used in this study is secondary data. The analyses used in this study were multiple linear regression. Subsequent data is processed by using the SPSS test tool. The results of the study showed the intergovernmental revenue, BPK audit findings, the number of SKPD, and the size of the legislature jointly impacted the level of LKPD disclosure. A partial intergovernmental revenue and the number of SKPD have a positive effect on LKPD disclosure rates, whereas BPK audit findings and legislative measures negatively affect LKPD disclosure rates.

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ANALISIS PENGARUH PROMOSI YANG TERINTEGRASI DAN KEUNGGULAN POSITIONING TERHADAP KEPUTUSAN PEMBELIAN SABUN MANDI LUX DI KOTA AMBON

Jurnal Soso-Q ◽

10.30598/sosoq.v8i1.1075 ◽

2020 ◽

Vol 8 (1) ◽

Author(s):

Anggrainy Chaniago ◽

Merry M. Pelupessy ◽

Sarifuddin Sarifuddin ◽

Yulianty S. Ginting

Keyword(s):

Coefficient Of Determination ◽

Test Results ◽

Significant Positive Effect ◽

Analysis Method ◽

Purchasing Decisions ◽

Independent Variables ◽

Independent Variable ◽

The City ◽

Positive Effect

The bath soap market is constantly changing and competition is getting tougher with the emergence of bath soaps that have a clearer positioning, such as beauty soap, whitening soap, family soap to health soap. Increasing lifestyles of people in Indonesia and changing habits where bathing is no longer just using soap, but by adding fragrance and comfort when wearing it. The higher purchasing power of consumers for a product encourages companies to further improve the quality of their products. The purpose of this study is to analyze the effect of Integrated Promotion and Positioning Excellence on Purchasing Decisions in Lux Bath Soap. The population in this study are consumers in the city of Ambon who use Lux bath soap. The sample in this studywere 100 people who bought lux bath soap taken by purposive sampling. The data collection is done by using a questionnaire. The data analysis method used is SPSS version 16.The results of multiple regression analysis namely Y = 0.501 X1 + 0.218 X2 The most influential independent variable on the dependent variable is the integrated Promotion variable (0.501), followed by the Positioning Excellence variable (0.218). T test results show that all independent variables, namely (integrated promotion and positioning superiority) have a significant positive effect on the dependent variable (purchasing decisions) where all independent variables obtain a t value greater than t table with a sig level of less than 0.05. And the coefficient of determination (R Square) obtained by 0.309 this means that 30.9% of purchasing decisions can be explained by integrated promotion variables and positioning excellence, while the remaining 69.1% is influenced by other variables not examined in this study. Keywords: Integrated Promotion, Positioning Excellence, Purchasing Decisions

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PENGARUH PAJAK, UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP KEPUTUSAN PERUSAHAAN UNTUK MELAKUKAN TRANSFER

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v7i2.7454 ◽

2020 ◽

Vol 7 (2) ◽

pp. 247

Author(s):

Helti Cledy ◽

Muhammad Nuryatno Amin

Keyword(s):

Sampling Method ◽

Stock Exchange ◽

Transfer Pricing ◽

Financial Statements ◽

Company Size ◽

Manufacturing Companies ◽

Independent Variables ◽

Practice Transfer ◽

Positive Effect ◽

Observation Period

This study aims to determine the effect of tax, company size, profitability, and leverage on the company's decision to practice transfer pricing. The dependent variable in this study is transfer pricing. Meanwhile, the independent variables used are tax, company size, profitability, and leverage. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a purposive sampling method. The sample used was 31 companies with an observation period of 3 years, so as many as 93 samples were obtained. The data of this study were obtained by looking at the company's financial statements in the period 2016-2018. This study used logistic regression analysis with SPSS ProgramThe results showed that tax and profitability had a positive effect on the company's decision to transfer pricing. While company size and leverage variables do not affect the company's decision to transfer pricing

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Pengaruh Syariah Marketing, Trust dan Complaint Handling terhadap Customer Financing Loyalty pada KSPS BMT Surya Sleman

JESI (Jurnal Ekonomi Syariah Indonesia) ◽

10.21927/jesi.2017.7(2).138-144 ◽

2018 ◽

Vol 7 (2) ◽

pp. 138

Author(s):

Riza Kharisma ◽

Abdul Salam ◽

Rico Saktiawab Jang Jaya

Keyword(s):

Hypothesis Testing ◽

Sampling Method ◽

T Test ◽

Test Results ◽

Purposive Sampling ◽

Simultaneous Effect ◽

Independent Variables ◽

Complaint Handling ◽

Positive Effect

This study aims to test and determine the influence of sharia marketing, trust and complaint handling to customer financial loyalty. Subjects in this study are active financing customers at KSPS BTM Surya PDM Sleman in 2017. There was 65 financing customers as this research sample, selected by using purposive sampling method. This study aims to prove, (1) does sharia marketing have a positive effect on customer financial loyalty, (2) does the trust have a positive effect on customer financial loyalty, (3) does the complaint handling have positive effect on customer financial loyalty, (4) does sharia marketing, trust and complaint handling have simultaneous effect on customer financial loyalty.Based on t test results, it can be seen that the variables of marketing sharia obtained t value of 1.222 <1.670, thus it can be concluded that sharia marketing has no significant effect on customer financial loyalty. Trust variable obtained t value 2.248> 1.670 thus it can be concluded that trust significantly influence the customer financial loyalty. Complaint handling variable obtained t value arithmetic 3.208> 1.670 thus can be concluded that complaint handling had significant effect on customer financial loyalty. While the hypothesis testing can be seen that f arithmetic is 64,710 while f table 2,76 with significant level 0,000> 0,05. This means that all independent variables can influence the dependent variable all together toward customer financial loyalty.Keywords: Sharia Marketing, Trust, Complaint Handling, Customer Financial Loyalty

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PENGARUH LOKASI DAN CITRA MEREK TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN (Studi Kasus Pada Konsumen KFC Dermaga Point Palembang)

JEMBATAN ◽

10.29259/jmbt.v15i1.5881 ◽

2018 ◽

Vol 15 (1) ◽

pp. 23-32

Author(s):

Puspitasari Puspitasari ◽

Dian Eka ◽

Welly Nailis

Keyword(s):

Regression Analysis ◽

Significant Influence ◽

Brand Image ◽

Primary Data ◽

Purchase Decision ◽

Test Results ◽

F Test ◽

Independent Variables ◽

Analysis Technique ◽

Positive Effect

This study was conducted to determine and analyze the effect of Location (X1) and Brand Image (X2) on The Purchase Decision (Y) on the consumer KFC Pier Point Palembang. This study uses primary data obtained through questionnaires, samples taken by 100 respondents using method purposive sampling. The analysis technique used is multiple regression analysis, F test and T test results of research on the F test showed a significant value of 0.000, which means independent variables consisting of Location (X1) and Brand Image(X2) together (simultaneously) the positive effect and significant impact on Purchase Decision (Y) in purchase and consume products in KFC Pier Point Palembang. The study also showed partial that variable Location (X1) and Brand Image (X2) has positive and significant influence on the Purchase Decision (Y) in purchase and consume products in KFC Pier Point Palembang. Keywords : location and brand image, purchase decision

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Pemetaan Penelitian Terkait Implementasi IFRS 15 Tentang Pendapatan dari Kontrak dengan Pelanggan

KEBERLANJUTAN ◽

10.32493/keberlanjutan.v5i1.y2020.p78-90 ◽

2020 ◽

Vol 5 (1) ◽

pp. 78

Author(s):

Amardianto Arham ◽

Doni Habibur Rahman ◽

Firdiyawan Lisdiyanto

Keyword(s):

Qualitative Method ◽

Financial Statements ◽

Research Topic ◽

Research Articles ◽

Research Topics ◽

Research Results ◽

Mapping Analysis ◽

Pros And Cons ◽

The Impact ◽

Two Sides

This study aims to map various research results of standard implementation about Revenue from Contracts with Customers (PSAK 72 in Indonesia and IFRS 15 in other countries) in order to find out the focus of research in terms of location of research object, research topics (perceptions, impacts, and problems), and position ( pros / cons) toward this standard. This study uses a qualitative method with a bibliographic approach. The objects used in this study are 22 research articles about implementation of PSAK 72 (IFRS 15). The results of mapping analysis show that the most discussed research topic is the impact. The focus of research that uses the topic of impact and perception is the preparers of financial statements. Meanwhile, research that uses the topic of problem has provided perspective from two sides (the preparers and the users of financial statements). The results of mapping analysis show that majority of the position of the research object toward the implementation of IFRS 15 is still unclear because it shows that the position is on two sides, the pros and cons.

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PENGARUH MOTIVASI, KOMUNIKASI DAN DISIPLIN TERHADAP KEPUASAN KERJA PT PLN (Persero) P3B SUMBAGUT

10.31227/osf.io/8zq7m ◽

2018 ◽

Author(s):

Ahmad Saputra

Keyword(s):

Job Satisfaction ◽

Linear Regression ◽

Multiple Linear Regression ◽

Positive Influence ◽

Test Results ◽

Analysis Model ◽

Independent Variables ◽

Positive Effect

This study aims to determine the effect of motivation, communication and discipline of work on job satisfaction of employees at PT PLN (Persero) P3B Sumatera UPB Sumbagut. The analysis model used is multiple linear regression. The conclusion that can be drawn from the test results, which is in partial motivation has a positive influence on job satisfaction, communication has a positive effect on job satisfaction while working discipline variable has a positive effect on job satisfaction. Simultaneously, all the independent variables affect the dependent variable

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Pengaruh Harga Terhadap Keputusan Pembelian Maksker Garnier

Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton ◽

10.35326/pencerah.v6i1.531 ◽

2020 ◽

Vol 6 (1) ◽

pp. 35-42

Author(s):

Firman Gazali

Keyword(s):

Face Mask ◽

Coefficient Of Determination ◽

Test Results ◽

Analysis Method ◽

Purchasing Decisions ◽

Practical Application ◽

Independent Variables ◽

Product Variation ◽

Independent Variable ◽

Positive Effect

Currently, many manufacturers produce and sell various brands of face masks, so that makes consumers have many choices before deciding to buy a face mask that is practical application and of course has an affordable price. The purpose of this study is the Effect of Prices on Garnier Maksker Purchasing Decisions The population in this study is consumers in Namlea district who use Garnier Masks. The sample in this study was 100 people who bought garnier masks were taken by purposive sampling. Data collection is done by using a questionnaire. The data analysis method used is SPSS version 21. The results of multiple regression analysis are Y = 0.307 X1 + 0.176 X2 + 0.137 X3 The independent variable that most influences the dependent variable is the Variable Product Variable (0.307), followed by the Price variable (0.176). T test results show that all independent variables (product and price variations) have a significant positive effect on the dependent variable (purchasing decisions) where all independent variables obtain a t value greater than t table with a sig level of less than 0.05. And the coefficient of determination (R Square) obtained by 0.603 this means that 60.3% of purchasing decisions can be explained by product variation variables, prices, while the remaining 39.7% is influenced by other variables not examined in this study.

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ANALISIS PENGARUH KESADARAN WAJIB PAJAK DAN PENGETAHUAN WAJIB PAJAK TERHADAP KEPATUHAN DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR (PKB) DI WILAYAH DKI JAKARTA

Jurnal Bina Akuntansi ◽

10.52859/jba.v8i1.133 ◽

2021 ◽

Vol 8 (1) ◽

pp. 22-33

Author(s):

Mutiara Cendana ◽

Bayu Laksma Pradana

Keyword(s):

Linear Regression ◽

Random Sampling ◽

Research Method ◽

Sampling Method ◽

Simple Random Sampling ◽

Test Results ◽

Independent Variables ◽

Regression Test ◽

Independent Variable ◽

Positive Effect

This research was conducted with the aim of analyzing the effect of taxpayer awareness and taxpayer knowledge of taxpayer compliance in paying vehicle tax in DKI Jakarta, the independent variables in this research were taxpayer awareness and taxpayer knowledge, while the dependent variable was compliance taxpayer. This research was conducted using the Survey Research method using a questionnaire as a data collection. Sampling was done using the Simple Random Sampling method and then the data collected was analyzed by multiple linear regression. Regression test results in this research indicate that the independent variable partially has a positive effect but not significantly to the dependent variable while simultaneously the independent variable has a significant effect on the dependent variable, namely taxpayer compliance in paying vehicle tax in DKI Jakarta.

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