Agus Eko Sutriyono
IBE Indonesia Pontianak

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Journal : JES (Jurnal Ekonomi STIEP)

PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, STRUKTUR KEPEMILIKAN KELUARGA TERHADAP TRANSFER PRICING PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020 Fatoni Zulkarnaen; Agus Eko Sutriyono; Lia Nurina
Jurnal Ekonomi STIEP Vol. 7 No. 2 (2022): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v7i2.105

Abstract

This research aims to find out how influential the variables of company size, profitability, family ownership structure are on transfer pricing. This research using quantitative research is a study that emphasizes more on the aspect of objective measurement of transfer pricing. The sampling method used is nonprobability sampling, the overall sample used in this study is 75 annual financial report data from 25 companies. The analysis method used uses analsition regression of the research data. The results of this study show that company size, profitability, family ownership structure have a significant positive effect on transfer pricing. . Keywords: Company size, Profitability, Family Ownership Structure Towards Transfer Pricing.
KEPATUHAN WAJIB PAJAK: PENGARUH TAX KNOWLEDGE DAN MEDIASI PERSEPSI KEADILAN PAJAK Priyastiwi Priyastiwi; Mia Candra Dewi; Agus Eko Sutriyono
Jurnal Ekonomi STIEP Vol. 8 No. 1 (2023): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v8i1.134

Abstract

This study empirically examines the effect of tax knowledge and perceptions of tax justice on taxpayer compliance. The type of research used in this study is quantitative with data collection techniques using a questionnaire. The sample in this study were individual taxpayers registered at KPP Pratama Bantul. The number of samples used was 100 respondents with a convenience sampling technique. Data analysis techniques using multiple linear regression analysis and path analysis. The results showed that tax knowledge and perceptions of tax justice had an effect on taxpayer compliance. In addition, it was found that tax knowledge through perceptions of tax justice has a significant effect on taxpayer compliance.