Transfer pricing is the price for the delivery of goods, services, or other intangible assets at related parties transact with each other based on the arm’s lenght principle. The purpose of this study to examine the influence factors of tax, intangible assets, and bonus mechanism on transfer pricing decisions. The population in this study are mining sector companies listed on the Indonesian Stock Exchange from 2015-2018. Sample selection technique used in purposive sampling and acquired 13 sample companies. The data used in this study was obtained from financial statement. Methods of data analysis in this research in logistic regression analysis using SPSS software version 23. The result showed that simultaneous tax, intangible assets, and bonus mechanism have a significant effect on transfer pricing decision. Tax partially have no significant effect on transfer pricing decision, while intangible assets has a significant positive effect on transfer pricing, and bonus mechanism have no significant effect on transfer pricing decision.
This study aims to analyze the effect of transfer pricing, fiscal loss compensation, and financial distress on tax aggressiveness in mining sector companies listed on the Indonesia Stock Exchange in 2016-2020. The research population uses 54 mining sector companies listed on the Indonesia Stock Exchange in 2016-2020. The sample selection used purposive sampling technique, in order to obtain 14 samples with a total sample of 70 for the 5 year study period. The analysis technique used is panel data regression with the use of Eviews 12 in processing the data. Based on the results of the study, it was found that financial distress had a positive effect on tax aggressiveness, while transfer pricing and fiscal loss compensation had no effect on tax aggressiveness. Keywords: Tax Aggressiveness; Transfer Pricing; Fiscal Loss Compensation; Financial Distress.
This research was conducted to determine whether transfer pricing, institutional ownership and compensation for losses have an effect on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. This study uses descriptive statistical analysis methods and panel data regression analysis using Eviews software version 10. The sampling in this study was using purposive sampling technique so that 33 companies were obtained with an observation period of 5 (five) years. From the research conducted, it is revealed that transfer pricing, institutional ownership and fiscal loss compensation have a simultaneous effect on tax avoidance. While partially, only institutional ownership variables have a positive effect on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019.
Tax avoidance merupakan salah satu bentuk usaha perusahaan dalam mengurangi beban pajak dengan memanfaatkan celah regulasi. Penelitian ini bertujuan untuk mengetahui pengaruh Corporate Social Responsibility Disclosure dan kualitas audit terhadap tax avoidance. Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di BEI periode 2016-2020 dengan teknik pemilihan sampel menggunakan purposive sampling dan diperoleh sebanyak 7 perusahaan dengan periode lima tahun, sehingga diperoleh 35 sampel. Metode analisis yang digunakan adalah analisis regresi data panel dengan menggunakan aplikasi Eviews 12. Hasil penelitian menunjukkan bahwa CSRD dan kualitas audit secara simultan berpengaruh terhadap tax avoidance. Secara parsial CSRD tidak berpengaruh, sedangkan kualitas audit berpengaruh positif terhadap tax avoidance. Berdasarkan hasil yang diperoleh, bagi Direktorat Jenderal Pajak dapat meninjau kembali kebijakan perpajakan yang berlaku guna mengurangi tindakan tax avoidance yang dilakukan oleh perusahaan sektor pertambangan.
Sustainability report is a report submitted to the company's stakeholders to report the impact of company's activities on environment, social, and economy. Companies are expected to submit quality information to demonstrate corporate responsibility and can be used as a consideration in making decisions. However, there are still many companies that have not submitted a good and quality information in sustainability report. This study aims to determine the effect of shareholder pressure and company age on sustainability report quality. The population in this study are mining sector companies listed on the Indonesia Stock Exchange in 2018-2020. This study uses purposive sampling technique. Based on the sampling technique and criteria, 11 companies were obtained with an observation period of three years, so the total observations are 33 samples. This study uses descriptive statistical analysis methods and panel data regression models using Eviews 12 SV software. The results of this study indicates that the age of the company has a significant positive effect on sustainability report quality. Meanwhile, shareholders pressure do not affect the sustainability report quality. Based on the results of this study, the company is expected to improve the quality of the sustainability report in accordance with the GRI Standards and investors are expected to make the sustainability report as one of the considerations in investing. Future researchers are expected to use other independent variables or use different proxies for the variables and are also expected to choose a different research object.
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