Influence of Incentives and Non-Incentives Tax on Profit Management

Disclosure of financial statement information for companies in Indonesia is very important, especially for stakeholders who do not have access to company information, especially in profit management, so that stakeholders are able to make the right decisions. Profit management is a managerial activity for management in influencing and interfering with financial statements. Public companies have benefited greatly because the effective tax rate of the company will become smaller so that the company is able to manage profits. Effective tax planning methods through tax incentives and non-tax incentives can help and provide convenience for companies in their profit management. Researchers want to find out how incentive taxes and non-incentive taxes affect profit management. The first results of the study showed that two variables of projected tax incentives with tax planning and deferred tax expense, as well as one variable non-incentive tax projected through leverage, had no effect on profit management. The second results of these studies showed that two other tax incentive variables were projected with the current tax expense and the number of shares paid, and the projection of one non-incentive variable of tax through variable capital intensity ratio had an effect on profit management. Researchers found difficulties when analyzing profit management since not all companies have positive test results against profit management values; there was a company with negative profit management values. The differences between this study to other researchers were the object and variable of research.

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

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

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

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.

Pengaruh Insentif dan Disiplin Kerja terhadap Produktivitas Kerja Karyawan pada PT. Infomedia Nusantara

The purpose of this research is to find out what are the incentives and work discipline on the work productivity of employees at PT Infomedia Nusantara. This type of research is associative with the entire population of Infomedia call center services that open 156 employees, and the number of samples uses a Slovin sample which opens 88 employees. The form of the instrument used was a questionnaire with a Likert scale, the incentive questionnaire consisted of 7 statements, 9 questionnaire work disciplines and the questionnaire product consisted of 7 statements, all of the questionnaires were tested for validity and reliability. From the results of the questionnaire distribution for the incentive variable (X1), 58.4% agree, and 38.6% strongly agree, for the work discipline variable (X2), 60.2% agree, and 28.4 strongly agree, and for the productivity variable. obtained 68.8% agree and 28.6% strongly agree. From these data, it has fulfilled the classical assumption tests such as normality test, heteroscedasticity test, and multicollinearity test, and continued with hypothesis testing, t-test to determine partial effect and F-test to determine simultaneous effect. The conclusion obtained from the hypothesis test is that there is a partial or simultaneous influence of incentives and work discipline on the productivity of PT. Infomedia Nusantara. The influence of incentives and work discipline on productivity is 56.8%.

Peran Insentif dan Jaminan Sosial dalam Meningkatkan Prestasi Kerja Karyawan Pada PT. Gondari Media Pratama Padang

There are several factors that affect employees at work, so that it gives an impact on work performance generated by employees, while the factors in the form of incentives and social security provided by the company. This study aims to determine the effect of incentives and social security on the work performance of employees of PT. Gondari Media Pratama Padang partially or simultaneously. The research method used is quantitative. The sampling technique used is saturated sampling, so the sample is 60 respondents. Data analysis techniques used are multiple linear regression, t test, F test and coefficient of determination. Based on the partial test results found that incentives and social security have a positive and significant effect on the work performance of employees of PT. Gondari Media Pratama Padang because the significant value <alpha (α) = 0.05. The results of testing together found that incentives and social security have a positive and significant effect on the work performance of PT. Gondari Media Pratama Padang because the significant value <alpha (α) = 0.05. Based on the test results the coefficient of determination is known as Adjusted R-Square value of 0.480, meaning that the ability of the incentive variable (X1) and social security (X2) explains work performance by only 48% while the remaining 52% is explained by other variables not used in this study. Keywords: Incentives, Social Security and Job Performance.

Marketing of environmentally friendly hotels in China through religious segmentation: a theory of planned behaviour approach

Purpose The purpose of this study is to examine the relationship between religiosity, green purchase attitude (GPA), subjective norm (SN), perceived behavioural control (PBC) and green purchase intention (GPI) towards the selection of environmentally friendly hotel. The current study argues that consumers’ incentive variable, namely, religiosity, can influence consumers’ environmentally friendly hotel selection. Design/methodology/approach This study had successfully gathered 404 completed questionnaire sets through online surveys. All survey data were subjected to descriptive analysis and analysis of variance using SPSS. Besides that, confirmatory factor analysis and structural equation modelling were performed for the testing of hypotheses. Findings The results suggest that religiosity significantly and positively influences GPA, SN, PBC and GPI. Furthermore, GPA and PBC positively and significantly influence GPI. The SN also displays significant positive influence on GPA, while GPA plays a full mediation role between SN and GPI. In addition, statistically significant differences in religiosity, SN and PBC were obtained between religious affiliations of consumers towards environmentally friendly hotel selection. Originality/value This study extended the existing knowledge based on the selection of environmentally friendly hotels among religious consumers in the tourism literature. Besides that, these empirical findings would greatly benefit hotel managers and other key stakeholders in the tourism industry.

INFLUENCE OF LEADERSHIP, MOTIVATION, SALARY, AND INCENTIVE TOWARD EMPLOYEE PERFORMANCE PT. CEMENT PUGER JAYA RAYA SENTOSA

This study aims to determine the effect of leadership style, motivation, salary, and incentiveson the performance of employees of PT. Cement Puger Jaya Raya Sentosa. The population inthis study were 238 employees. The total sample of 110 respondents was selected based onproportional sampling. The data analysis method in this study uses multiple linear regressionanalysis. The results showed that the leadership style variable had a significant effect onemployee performance motivational variables have no significant effect on employeeperformance; Employee salary variable significantly influences employee performance;Motivational variables significantly influence employee performance at PT.Cement PugerJaya Raya Sentosa. While the incentive variable has a significant negative effect on employeeperformance at PT.Cement Puger Jaya Raya Sentosa.

HUBUNGAN PEMBERIAN INSENTIF DENGAN KINERJA PERAWAT DALAM PENDOKUMENTASIAN ASUHAN KEPERAWATAN

The problem that often arises in the implementation of nursing care is that many nurses have not done a complete documentation of nursing care. The provision of incentives is one of the factors that influence the performance of nurses in documentation. This study aimed to identify the relationship between incentives and nurses' performance in documenting nursing care at Sari Mutiara Lubuk Pakam Hospital. The research design used a description of the correlation with the cross sectional approach. The population in the study were 56 nurses in the inpatient room. There were 56 respondents as total sampling for the sampling technique. Data collection tools used questionnaire sheets and observation sheets. The statistical test used the chi square test. The results of the univariate analysis for the incentive variable the majority of incentives were classified as high as 69,6% and the performance of nurses in the complete documentation was 67.8%. From the results of the bivariate analysis showed that there was a relationship between the provision of incentives and the performance of nurses in documenting nursing care (p = 0.017; p <0.05). It is hoped that nurses will be able to complete documentation not only because of a high incentive, but it is a nurse's responsibility that must be carried out. Abstrak Masalah yang sering muncul dalam pelaksanaan asuhan keperawatan adalah banyak perawat yang belum melakukan pendokumentasian asuhan keperawatan secara lengkap. Pemberian insentif merupakan salah satu faktor yang mempengaruhi kinerja perawat dalam pendokumentasian. Penelitian ini bertujuan untuk mengidentifikasi hubungan pemberian insentif dengan kinerja perawat dalam pendokumentasian asuhan keperawatan di Rumah Sakit Umum Sari Mutiara Lubuk Pakam. Desain penelitian yang digunakan adalah deskripsi korelasi dengan pendekatan cross sectional. Populasi dalam penelitian adalah seluruh perawat di ruang rawat inap sebanyak 56 orang. Teknik pengambilan sampel total sampling sehingga sampel sebanyak 56 responden. Alat pengumpulan data menggunakan lembar kuesioner dan lembar observasi. Uji statistik yang digunakan uji chi square. Hasil dari analisa univariat untuk variabel pemberian insentif mayoritas pemberian insentif tergolong tinggi sebanyak 69,6% dan kinerja perawat dalam pendokumentasian lengkap 67,8%. Dari hasil analisa bivariat yang digunakan menunjukkan bahwa ada hubungan pemberian insentif dengan kinerja perawat dalam pendokumentasian asuhan keperawatan (p=0,017 ; p<0,05). Diharapkan agar perawat mampu melakukan pendokumentasian yang lengkap bukan hanya karena adanya suatu insentif yang tinggi, tetapi menjadi suatu tanggung jawab perawat yang harus dilaksanakan.

The Influential Effect On Job Performance At PT. Honda Perdana City of Sukabumi, West Java

This research is about the effect of incentives on work performance at PT. Honda Perdana Sukabumi during the 4th period from 2016 to 2019, sampling technique using saturated samples where all populations are sampled, namely all salesman salespeople and sales counters using primary data that is by distributing questionnaire, this study aims to determine the significant and positive influence between incentives on work performance at PT. Honda Prime Sukabumi.The method used in this research is associative descriptive by taking secondary data and primary data from the 2016-2019 vehicle sales report and the results of the questionnaire and analysis of influence using regression analysis, correlation and coefficient of determination. The results of this study show a correlation value (r) of 0.677 or 45.80%, this means that the influence of the insetive turnaround on work performance is strong enough and the nature of the relationship is positive, meaning that if the incentive value increases, the resulting work performance will increase.The value of the relationship between the Incentive variable and employee performance is indicated by the correlation value r = 0.770, which means that it is between the values 0.76 - 1.00, which means it has a very strong relationship, the nature of the positive relationship, which means that if incentives increase, employee performance will increase also. The value of the effect of the Incentive variable on employee performance is shown by the regression equation y = 1.881 + 0.503x. Which means if the incentive value goes up by 1 point, the work performance is 1,881 + 0.503 = 2.338. This means that if incentives increase, employee performance will also increase. While the magnitude of the coefficient of determination 59.29%. This value shows the magnitude of the role of incentives for employee work performance by 59.29% while the remaining 40.71% is influenced by other variables outside the incentive and the positive role character, meaning that the better the incentives, the more will improve employee work performance.

Pengaruh Gaji dan Insentif terhadap Kinerja Karyawan bagian produksi PT. Uniplastindo Interbuana Pandaan

This study aims to describe the effect of salary and incentives on the performance of employees of PT. Unilastindo Interbuana Pandaan simultaneously, partially and most dominantly. The method used in this study is a descriptive method with a quantitative approach, data analysis techniques that are validity, reliability, multiple linear regression with F test and t test. The validity test results obtained by the calculated r value of the variable salary, incentives and employee performance is greater than the value of r proven valid tables and the reliability test results obtained a reliable value of salary, incentives and proven reliable employee performance. Based on the results of the F test (Simultaneous), known the value of sig. F count is 0.00 because the significance value of F is less than 0.05, the regression analysis model is significant. T test results explain, that the salary and incentive variables significantly influence employee performance variables, because the salary is significant 0.018 <0.05 and the incentive is significant 0.012 <0.05. The most dominant incentive variable influences employee performance, this is indicated by the value of Standardized Coefficients Beta incentive variable is greater than the salary variable. Influenced by indicators include: performance, length of work, seniority, needs, fairness and eligibility, job evaluation.