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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Dynamic Management Journal International Journal of Multidisciplinary Approach Research and Science Jurnal Riset Multidisiplin dan Inovasi Teknologi International Journal of Sustainability in Research (IJSR)
Aulia, Triana Zuhrotun
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Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Immunology & microbiology Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Pajak, Tunneling Incentive, Mekanisme Bonus, dan Profitabilitas terhadap Transfer Pricing Sudarmanto, Eko; Aulia, Triana Zuhrotun; Putri, Rumanintya Lisaria
Jurnal Riset Multidisiplin dan Inovasi Teknologi Том 2 № 01 (2024): January 2024
Publisher : Pt. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jimat.v2i01.437

Abstract

The purpose of this study is to determine the impact of taxation, tunneling incentives, bonus mechanisms, and profitability on the transfer pricing of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The study period used was 5 years, 2017-2021. The subject of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2021. The sampling technique is a targeted sampling technique. Based on certain criteria, 34 companies were identified. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method adopted is panel data regression analysis. The results show that bonuses and profit mechanisms have an impact on transfer pricing. At the same time, tax and tunnel construction incentives have no impact on transfer pricing.
Urgency of Tax Incentives in Indonesia for Research, Development, and Internationalization of MSMEs Sudarmanto, Eko; Aulia, Triana Zuhrotun; Putri, Rumanintya Lisaria; Wulandjani, Harimurti
International Journal of Multidisciplinary Approach Research and Science Том 2 № 01 (2024): International Journal of Multidisciplinary Approach Research and Science
Publisher : Pt. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/ijmars.v2i01.339

Abstract

The purpose of this research is to reveal and find out some of the factors needed by micro, small and medium enterprises (MSMEs) to develop their business through development research in order to increase economic growth and business networks at the international level. This study uses library research methods, through a qualitative approach with deductive and inductive process analysis. The data source is secondary data, namely relevant previous scientific work. Data processing is done by: analyzing correlations and building concepts to predict, explain, and control the studied phenomena, and draw conclusions based on the theoretical framework. The results of this study indicate that the development of MSME entrepreneurship is the main driver of economic growth in several countries, including Indonesia. For the development of MSMEs, the government can provide a conducive environment for the business world and MSMEs through financial support such as providing tax incentives. So that MSME development research is the main focus in innovation and technological change to increase higher economic growth. Improving the performance of MSMEs through innovation, job creation, export growth, and the emergence of new highly competitive entrepreneurs is an opportunity to gain greater access to new markets at the international level.
The Influence of Tax Planning and Managerial Ownership on Company Value with Company Transparency as a Moderating Variable Aulia, Triana Zuhrotun; Sudarmanto, Eko; Siregar, Indra Gunawan; Basuki; Pambudi, Januar Eky
International Journal of Sustainability in Research Vol. 2 No. 2 (2024): March 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijsr.v2i2.1510

Abstract

The scope of this study is to determine the effect of tax planning and managerial ownership on company value with companies transparency as a moderating variable in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX). The time period is 4 years, period is 2018-2021. The techniques used are techniques that are carried out intentionally. Based of the stability criteria is 8 companies were obtained. The data used is secondary data from the Indonesia Stock Exchange website. The analytical method used is regression analysis based on panel data. The research conclusion is that company value is not influenced by tax planning. Meanwhile, managerial ownership shows a negative influence on company value. Corporate transparency is not able to moderate the influence of tax planning on corporate value, and corporate transparency is able to moderate the influence of managerial ownership on corporate value.
INFLUENCE OF PROFITABILITY, COMPANY SIZE, MANAGERIAL OWNERSHIP AND TAXES ON INCOME SMOOTHING IN VARIOUS CONSUMER GOODS SECTOR MANUFACTURING COMPANIES ON THE INDONESIA STOCK EXCHANGE PERIOD 2013-2017 Pambudi, Januar Eky; Aulia, Triana Zuhrotun; Kimsen, Kimsen
Dynamic Management Journal Vol 5, No 2 (2021): July
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v5i2.5342

Abstract

This study aims to determine the effect of Profitability proxied by Return on Assets (ROA), company size, Managerial Ownership, and Tax to Income smoothing in various sector manufacturing companies consumer goods listed on the Indonesia Stock Exchange for the period 2013-2017. This research is a type of quantitative research. The type of data used is secondary data obtained from www.idx.co.id. The population in this study are manufacturing companies of various consumer goods listed sectors listed on the Indonesia Stock Exchange for the period 2013-2017. Data analysis using data analysis using panel data regression method using Eviews version 9.0 program. While the sample in this study was determined by using the purposive sampling method so that a total of 7 companies could be obtained for the data to be processed. The results show that partially The results of the study show that partially managerial ownership affects income smoothing. While profitability is proxied by Return on Assets (ROA), company size and tax are not beneficial to income smoothing. Keywords: Return on Assets (ROA), company size, managerial ownership, Tax,  income smoothing.
The Management Compensation, Profitability and Environmental Performance Against Voluntary Disclosure: an Empirical Study on the Manufacturing Industry in Indonesia Aulia, Triana Zuhrotun; Alamsyah, Sustari; Eko Narto Utomo
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 2 (2022): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v3i2.1208

Abstract

This study empirically examines the effect of management compensation, profitability and environmental performance on voluntary disclosure in order to provide information about company activities which are expected to be a good signal for investors in improving the company's good image and reducing asymmetric information. The population used are companies listed on the IDX for the basic manufacturing and chemical sub-sector 2015-2019. Criteria Based on purposive sampling, 11 companies became the research sample. The data analysis method used panel data regression analysis with the eviews 9.0 program which consisted of making research models (CEM, FEM and REM), selecting the model used (Chow test, Hausman test and LM test), and hypothesis testing using t test and f test. The results of the study prove that management compensation and environmental performance have an effect on voluntary disclosure, while profitability has no effect on voluntary disclosure.
Co-Authors Alamsyah, Sustari Basuki Eko Narto Utomo KIMSEN, KIMSEN Pambudi, Januar Eky Rumanintya Lisaria Putri, Rumanintya Lisaria Siregar, Indra Gunawan Sudarmanto, Eko Wulandjani, Harimurti