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Kurnia Kurnia
Telkom University
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Journal : EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis

 1 
Pengaruh Kepemilikan Pemerintah, Kecakapan Manajerial, Investment Opportunity Set, dan Capital Intensity Ratio terhadap Effective Tax Rate (Studi Empiris Perusahaan yang Terdaftar pada Indeks Saham IDX30 di Bursa Efek Indonesia Periode 2018-2020) Alda Khoirun Nisa'; Kurnia Kurnia
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 1 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i1.2856

Abstract

The purpose of this study is to determine the effective tax rate with government ownership, managerial skills, investment opportunity set, and capital intensity ratio. This study uses a quantitative method with the effective tax rate as the dependent variable. The company's effective tax rate calculation is used as a proxy in assessing the company's tax burden. This study uses secondary data in the form of financial statements of companies listed on the IDX30 stock index on the Indonesia Stock Exchange (IDX) in the period 2018 to 2020. The sampling technique used a purposive sampling technique and obtained as many as 31 company sample data points. The hypothesis was tested using multiple linear regression analysis with the Eviews program. The result shows that the variables GOV, KM, IOS, and CIR simultaneously affect on ETR. Based on the results of the t test, it can be cocluded that partially the GOV, IOS, and CIR variables have no significant effect on ETR., while the KM variables have a significant effect on ETR. The result of the calculation of the coefficient of determination show that the influence given by the independent variable to the dependent variable is 40,72% while the remaining 59,28% is influenced by other variables not included in this study.
Pengaruh Tunneling Incentive, Intangible Asset, Dan Debt Covenant Terhadap Keputusan Transfer Pricing Dengan Tax Minimization Sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2021) Azka Aminah Azzuhriyyah; Kurnia Kurnia
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 1 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i1.2861

Abstract

This study aims to determine the effect of tunneling incentives, intangible assets, and debt covenants on transfer pricing with tax minimization as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2021 period. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) in 2015-2021. The sample selection technique used is purposive sampling and obtained 18 samples of companies with a research period of 7 years in order to obtain a total of 126 research observations. The data used in this financial research is obtained from company report data. The data analysis method in this study is logistic regression analysis and moderate regression analysis which was tested with SPSS 26 software. . Partially, debt covenants have a positive effect on transfer pricing. Meanwhile, tunneling incentives and intangible assets have no effect on transfer pricing decisions for manufacturing companies listed on the Indonesia Stock Exchange in 2015-2021.
Pengaruh Firm Size, Leverage, dan Profitability terhadap Manajemen Pajak dengan Indikator Tarif Pajak Efektif (Studi pada Perusahaan Sektor Kesehatan yang Terdaftar di Bursa Efek Indonesia periode 2017-2020) Zildjianika Salfa Bela; Kurnia Kurnia
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 1 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i1.2868

Abstract

Tujuan dari penelitian ini untuk menganalisis pengaruh firm size, leverage, dan profitability terhadap manajemen pajak dengan indikator tarif pajak efektif padaperusahaan sektor kesehatan yang terdaftar di Bursa Efek Indonesia tahun 2017- 2020. Metode penelitian yang digunakan adalah metode kuantitatif. Teknikpengambilan sampel yang digunakan adalah purposive sampling dan diperoleh 11 dari 21 perusahaan dengan periode empat tahun, dan didapat 44 unit sampelpenelitian. Teknik analisis data yang digunakan yaitu analisis regresi linier berganda dengan menggunakan software SPSS versi 26. Hasil penelitian membuktikan firm size, leverage dan profitability secara simultan berpengaruh terhadap manajemen pajak dengan indikator tarif pajak efektif. Secara parsial firm size tidak berpengaruh terhadap manajemen pajak dengan indikator tarif pajak efektif. Sedangkan leverage dan profitability berpengaruh negatif dan signifikan terhadap manajemen pajak dengan indikator tarif pajak efektif.
Co-Authors Alda Khoirun Nisa' Andrieta Shintia Dewi Annisa Justica Maulani Annisa Nurbaiti Arif Partono Prasetio Azka Aminah Azzuhriyyah Dedik Nur Triyanto Donni Junipriansa Dudi Pratomo Fanni Husnul Hanifa Ganjar M Disastra Krishna Kusumahadi Mieko Demak Timothea Muhammad Muslih Ratri Wahyuningtyas Siska P Yudowati Vaya Juliana Dillak Widya Sastika Winda Sangata Ramadhani Zildjianika Salfa Bela