Penerimaan pajak terdapat konflik antara negara dan Penelitian ini bertujuan untuk menguji peran good corporate governance sebagai pemoderasi antara tax avoidance terhadap nilai perusahaan. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh sampel sebanyak 45 perusahaan high profile yang terdaftar di Bursa Efek Indonesia tahun 2018. Hipotesis dalam penelitian ini diuji menggunakan SPSS. Dalam penelitian ini variabel tax avoidance diukur dengan CETR, variabel nilai perusahaan diukur dengan Tobin’s Q dan variabel good corporate governance diukur dengan kepemilikan manajerial dan kepemilikan institusional. Hasil penelitian menunjukkan bahwa 1) Tax avoidance tidak berpengaruh terhadap nilai perusahaan 2) Kepemilikan manajerial tidak berpengaruh terhadap nilai perusahaan 3) Kepemilikan institusional tidak berpengaruh terhadap nilai perusahaan 4) Kepemilikan manajerial mampu memoderasi pengaruh antara tax avoidance terhadap nilai perusahaan 5) Kepemilikan institusional mampu memoderasi pengaruh antara tax avoidance terhadap nilai perusahaan.
Secara umum, penelitian ini bertujuan untuk mengetahui praktek transfer pricing dalam perusahaan manufaktur yang terdaftar dalam Bursa Efek Indonesia (BEI) pada tahun 2017-2019. Secara spesifik, penelitian ini bertujuan menguji pengaruh pajak, struktur kepemilikan, dan nilai tukar terhadap transfer pricing. Penelitian dilakukan terhadap 73 perusahaan manufaktur selama 3 tahun (2017-2019) dan jumlah pengamatan sebesar 219 kasus. Pengukuran transfer pricing menggunakan dummy. Hasil penelitian menunjukkan bahwa pajak berpengaruh positif dan signifikan dalam pengambilan keputusan transfer pricing pada perusahaan manufaktur. Struktur kepemilikan berpengaruh negatif dan signifikan dalam pengambilan keputusan transfer pricing pada perusahaan manufaktur. Sedangkan nilai tukar berpengaruh negatif dan tidak signifikan dalam pengambilan keputusan transfer pricing pada perusahaan manufaktur.
The increasingly narrow land in urban areas makes people have to take advantage of the existing land. The concept of urban farming provides a solution by creating green open land in the midst of dense urban buildings. Empowerment of students is a positive effort to realize the goal of Islamic boarding schools to equip students with religious knowledge and general knowledge.The objectives of this activity are: 1) To increase the knowledge and skills of the students in farming on limited land. 2) Provide knowledge about urban farming that can foster an entrepreneurial spirit in the students. 3) Creating a new source of income for the cottage at least from the results of urban farming that can be consumed by the residents of the Islamic boarding school so that they can save on shopping expenses. 4) Empowering productive economic activities in Islamic boarding schools.The implementation method is carried out through training for students, coaches and teachers at Ponpes El Yasmin Banjararum, Singosari, Malang. The result of this activity is to increase the knowledge of the students to learn to live independently, foster an entrepreneurial spirit and fulfill the needs of vegetables independently.
This study discusses the influence of financial performance and disclosure of Corporate Social Responsibility to company value on food and beverages company that exist in BEI in period 2011-2015. Population used in this research is food and beverages company that exist in BEI. The number of registered companies amounted to 19 companies with the collection of samples using purposive sampling method that ultimately filter the sample of 7 companies with a period of 5 years The results of the research found that the F test conducted proves that ROA, ROE and CSR disclosure affect together to the value of the company. T test conducted to determine the relationship of each independent variable to the dependent variable shows that ROA and CSR disclosure does not have a significant effect on corporate value while ROE has a significant influence on corporate value. The researchers also tested the coefficient of determination which results showed that the independent variables in this study (ROA, ROE, and CSR Disclosure) in this study amounted to 43.4% and 56.6% were the effects of other variables not used in the study this.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.