Article Per Year (5 Year)
p-Index From 2019 - 2024
0.444
P-Index
This Author published in this journals
All Journal Jurnal ASET (Akuntansi Riset) Nusantara Science and Technology Proceedings
Delina Herdian Septiani
Universitas Pendidikan Indonesia
Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Transfer Pricing, A Tax Avoidance Tool (A Review of Literature) Delina Herdian Septiani; Ida Farida Adi Prawira; Memen Kustiawan
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1044

Abstract

The purpose of the work presented in this paper is to capture the current state of Transfer Pricing as well as to document the current practices of Transfer Pricing Abuse through a systematic literature review to extend and update the previous work. The approach to this paper is to answer the questions such as “what is Transfer Pricing?”, “How is it progressing?”, “what are the driving factors?” and “what are the emerging trends?”. These questions are used to guide the search of papers from various publication databases even if it is expected that existing literature might not be sufficiently developed to translate each question directly into a finding. The literature is then analyzed and the major emerging themes are presented. Four key findings (topics on which the views of the authors converged) and two issues (topics on which authors had differing views) have been established. These include the interpretation of Transfer Pricing, Arm’s Length Price Principle, Transfer Pricing methods, and Transfer Pricing as a tax avoidance technique. The systematic literature review approach used in this paper allows emerging trends and issues in Transfer Pricing to be highlighted in a structured and thematic manner. These findings also open up information about transfer pricing issues so that they can be used as reference material for further research.
DIRECTORS DIVERSITY, BUSINESS STRATEGY, SALES GROWTH ON TAX AVOIDANCE Toni Heryana; Delina Herdian Septiani; Nugraha Nugraha
Jurnal ASET (Akuntansi Riset) Vol 14, No 1 (2022): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v14i1.52900

Abstract

The Covid-19 pandemic has affected the growth of world trade, including Indonesia. The decreases in the Indonesian economy has made the performance of tax revenue has not been optimally. This study aims to analyze the effect of directors diversity, business strategy, sales growth on tax avoidance. This study is a descriptive and verification study with a quantitative approach. This study used all companies that are included in the healthcare sector and the telecommunications sector listed on the IDX as population. The sample in this study amounted to 80 companies with secondary data obtained from the IDX website and their respective company websites consisting of annual reports and financial statements for 2018-2021. The data analysis technique used is the PLS-SEM path equation model with SmartPLS 3.2.8. The results of the study found that: 1) the directors diversity have an effect on tax avoidance, while sales growth and business strategy have no effect on tax avoidance; 2) the directors diversity have an effect on business strategy; 3) business strategy and directors diversity have an effect on sales growth; 5) directors diversity have an effect on sales growth through business strategy; 6) directors diversity have not effect on tax avoidance through business strategy; 7) business strategy have not effect on tax avoidance through sales growth. This study has limitations in data, but compared to other studies, the results of this study are more updated and carried out in two different sectors than previous studies.
Co-Authors Heryana, Toni Ida Farida Adi Prawira Kustiawan, Memen Nugraha Nugraha