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All Journal JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Abdi Laksana Jurnal Ekonomi Efektif Padma: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi dan Akuntansi Realible Accounting Journal
Sapta Setia Darma
Universitas Pamulang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Public Health Social Sciences Other

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Journal : JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG

 1 
PENGARUH RELATED PARTY TRANSACTION DAN THIN CAPITALIZATION TERHADAP STRATEGI PENGHINDARAN PAJAK Sapta Setia Darma
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 7, No 1 (2019): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1357.184 KB) | DOI: 10.32493/jiaup.v7i1.2204

Abstract

To determine the effect of related party transactions and thin capitalization on tax avoidance strategy is goals of this study. This research was conducted within the scope of manufacturing companies listed on the Indonesia Stock Exchange (BEI) that published their financial statements during the period 2012-2016 with using purposive sampling as sampling method.  The analytical method used in this study are  classic assumption test and  multiple linear regression. Based on the test results it was found that the Related Party Transaction-Receivable, Related Party Transaction-Liability did not affect the effective tax rate. But the variables of thin capitalization, company size (size), and profitability affect the effective tax rate. This research  is expected can be useful for management in decision making to tax avoidance strategies.
Manajemen Laba Melalui Aktifitas Riil Terhadap Koefisien Respon Laba SAPTA SETIA DARMA
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 5, No 1 (2017): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (151.556 KB) | DOI: 10.32493/jiaup.v5i1.556

Abstract

The objective of this research is to examine and analyze the impact of  companies applying earnings management through real activities, both simultaneously and partially, toward earnings response coefficient. This research was conducted as a response that to detect earnings management can do through real acitivities that consist of five methods of measurement; abnormal cash flow from operation, abnormal cost of good sold, abnormal discretionary expenses, abnormal inventory and abnormal production cost  (Roychowdhury, 2006). The population consists of manufacturing companies listed on the Indonesia Stock Exchange during period of 2011-2013. Samples members of 132 companies are selected using purposive sampling method.The result of regression analysis indicated that partial abnormal cost of goods sold significant positive effect on earnings response coefficient, which received H2. Abnormal cash flow from operation, abnormal cost of good sold, abnormal discretionary expenses, abnormal inventory and abnormal production cost affect earnings response coefficient
Co-Authors Alexander Raphael Baharuddin Saga Chaidir Djohar I Ketut Wenten Ismi Aqilaus Ghonia Nanda Marlina Priska Crislianto Rahma Wiyanti Sindy Alifia Utami Zulva Sudarti