Pub Date : 2022-10-24DOI: 10.54408/jabter.v2i1.114
Khadija Rhaddioui, S. Ahrouch
Cooperatives are an integral and an essential part of the social and solidarity economy, as it has a dual role by contributing greatly to the local socio-economic development. Thereby, these social entities are considered as tools to satisfy the economic and the social Society’s needs. Thus, the cooperatives are subject to several legal restrictions and constraints in relation to the nature of the activity exercised, compared to the counterpart entities. Moreover, to overcome these compulsions, most of government grants these social entities a set of taxes grace. Nevertheless, the activity expansion of certain cooperatives has aroused the demonstration of its competitors arguing that these tax exemptions leads to unfair competition, in return the cooperatives subject to this claim, defend their position by affirming that their activity generate certainly profits, but it contribute greatly to the social aspect. Therefore, the present research consisted in the study of the taxation’s effect on dairy processing cooperatives in Morocco at the commercial, financial and social level in order to resolve this taxation controversy. Thereby, this study was carried out according to a quantitative study on the leading cooperatives of the dairy sector in Morocco, by using the econometric software STATA on the basis of the conceptual and the econometric model appropriate to the research theme.
{"title":"The Cooperative Taxation Controversy : a Conceptual and an Econometric Model","authors":"Khadija Rhaddioui, S. Ahrouch","doi":"10.54408/jabter.v2i1.114","DOIUrl":"https://doi.org/10.54408/jabter.v2i1.114","url":null,"abstract":"Cooperatives are an integral and an essential part of the social and solidarity economy, as it has a dual role by contributing greatly to the local socio-economic development. Thereby, these social entities are considered as tools to satisfy the economic and the social Society’s needs. Thus, the cooperatives are subject to several legal restrictions and constraints in relation to the nature of the activity exercised, compared to the counterpart entities. Moreover, to overcome these compulsions, most of government grants these social entities a set of taxes grace. Nevertheless, the activity expansion of certain cooperatives has aroused the demonstration of its competitors arguing that these tax exemptions leads to unfair competition, in return the cooperatives subject to this claim, defend their position by affirming that their activity generate certainly profits, but it contribute greatly to the social aspect. Therefore, the present research consisted in the study of the taxation’s effect on dairy processing cooperatives in Morocco at the commercial, financial and social level in order to resolve this taxation controversy. Thereby, this study was carried out according to a quantitative study on the leading cooperatives of the dairy sector in Morocco, by using the econometric software STATA on the basis of the conceptual and the econometric model appropriate to the research theme.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121527232","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-10-24DOI: 10.54408/jabter.v2i1.131
Hartati Tuli
This research aims to improve the welfare of the people of Gorontalo through the application/development of ways to maintain the existence of their business by managing inventory properly and correctly in accordance with applicable standards. The specific objective to be achieved is to find out how to manage marine fish stocks at the Fish Auction Place (TPI) located in the Tenda village, Hulonthalangi sub-district, Gorontalo City. This study uses a qualitative method by using interviews and observations as stages in data collection. From the results of the research that has been carried out, it shows that the management of marine fish stocks at TPI has been going well because of a good work system among all people involved in the Gorontalo Marine Fish Auction Place and good management of the fish stock caught
{"title":"Management of Marine Fish Inventory at Fish Auction Place in Tenda Village, Hulonthalangi District, Gorontalo City","authors":"Hartati Tuli","doi":"10.54408/jabter.v2i1.131","DOIUrl":"https://doi.org/10.54408/jabter.v2i1.131","url":null,"abstract":"This research aims to improve the welfare of the people of Gorontalo through the application/development of ways to maintain the existence of their business by managing inventory properly and correctly in accordance with applicable standards. The specific objective to be achieved is to find out how to manage marine fish stocks at the Fish Auction Place (TPI) located in the Tenda village, Hulonthalangi sub-district, Gorontalo City. This study uses a qualitative method by using interviews and observations as stages in data collection. From the results of the research that has been carried out, it shows that the management of marine fish stocks at TPI has been going well because of a good work system among all people involved in the Gorontalo Marine Fish Auction Place and good management of the fish stock caught","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126712633","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-10-24DOI: 10.54408/jabter.v2i1.112
Akromul Khaidar, Aang Afandi, Jaswadi Jaswadi
This study aims to analyze the integrated information system for a regional property in the Probolinggo City government using the concept of Business Process Management notation. The object of research is the government of Probolinggo City. This case study was analyzed to find problems in the research object and the design of procedures when conducting capital expenditures in each government agency. This study uses quantitative methods with resource based theory techniques with several stages ranging from data collection, case identification, and in-depth analysis to theory development and implications for its completion. The result of the research is a business process model based on Business Process Management Notation (BPMN) which can increase effectiveness and efficiency so that it has implications for improving the quality of business processes in Government agencies Related to Capital Expenditures so that they are understood and correct so that they are effective.
{"title":"Design of an Integrated Information System for Regional Property in Indonesia Probolinggo City Government","authors":"Akromul Khaidar, Aang Afandi, Jaswadi Jaswadi","doi":"10.54408/jabter.v2i1.112","DOIUrl":"https://doi.org/10.54408/jabter.v2i1.112","url":null,"abstract":"This study aims to analyze the integrated information system for a regional property in the Probolinggo City government using the concept of Business Process Management notation. The object of research is the government of Probolinggo City. This case study was analyzed to find problems in the research object and the design of procedures when conducting capital expenditures in each government agency. This study uses quantitative methods with resource based theory techniques with several stages ranging from data collection, case identification, and in-depth analysis to theory development and implications for its completion. The result of the research is a business process model based on Business Process Management Notation (BPMN) which can increase effectiveness and efficiency so that it has implications for improving the quality of business processes in Government agencies Related to Capital Expenditures so that they are understood and correct so that they are effective.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124204738","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-10-24DOI: 10.54408/jabter.v2i1.108
Windi Nawati, Tubagus Ismail, Munawar Muclish
The purpose of this study was to determine The Effect of Audit Reports and KAP Measurements on The Relevance of The Value Accounting Information in banking companies listed on the Indonesia stock exchange 2016-2020. The sample used in this study is 10 pharmacy companies. The data used is secondary data. The data analysis technique used is quantitative. Structural Equation Modeling is used as an analysis with the help of Smart SPSS software version 23. Based on the results of the study, it can be concluded that the first audit report has a significant positive effect on book value per share. Second, the audit report has a significant positive effect on the value of earnings per share. Third, KAP size has a significant positive effect on book value per share. Fourth, the size of KAP has a significant positive effect on the value of earnings per share.
{"title":"The Effect of Audit Reports and KAP Measurements on The Relevance of The Value Accounting Information","authors":"Windi Nawati, Tubagus Ismail, Munawar Muclish","doi":"10.54408/jabter.v2i1.108","DOIUrl":"https://doi.org/10.54408/jabter.v2i1.108","url":null,"abstract":"The purpose of this study was to determine The Effect of Audit Reports and KAP Measurements on The Relevance of The Value Accounting Information in banking companies listed on the Indonesia stock exchange 2016-2020. The sample used in this study is 10 pharmacy companies. The data used is secondary data. The data analysis technique used is quantitative. Structural Equation Modeling is used as an analysis with the help of Smart SPSS software version 23. \u0000Based on the results of the study, it can be concluded that the first audit report has a significant positive effect on book value per share. Second, the audit report has a significant positive effect on the value of earnings per share. Third, KAP size has a significant positive effect on book value per share. Fourth, the size of KAP has a significant positive effect on the value of earnings per share.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128863676","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-10-24DOI: 10.54408/jabter.v2i1.109
Angga Nugraha
This study aims to examine the Allowance For Impairment Of Credit Losses in moderating the relationship between credit growth and non-performing loans to profitability. The population in this study are all commercial banks listed on the Indonesia Stock Exchange in 2019-2022. purposive sampling is the sampling method used in this study. data were analyzed by PLS-SEM. The test results show that credit has an effect on ROA while NPL does not. Allowance For Impairment Of Credit Losses moderates the relationship between NPL and ROA.
{"title":"The Moderation Effect of Allowance for Impairment of Credit Losses Toward Credit Growth and Profitability","authors":"Angga Nugraha","doi":"10.54408/jabter.v2i1.109","DOIUrl":"https://doi.org/10.54408/jabter.v2i1.109","url":null,"abstract":"This study aims to examine the Allowance For Impairment Of Credit Losses in moderating the relationship between credit growth and non-performing loans to profitability. The population in this study are all commercial banks listed on the Indonesia Stock Exchange in 2019-2022. purposive sampling is the sampling method used in this study. data were analyzed by PLS-SEM. The test results show that credit has an effect on ROA while NPL does not. Allowance For Impairment Of Credit Losses moderates the relationship between NPL and ROA.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114902179","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Elin Marlina, Agus Ismaya Hasanudin, Windu Mulyasari
This Research Aims To Know The Effect Of Capital Intensity And Inventory Intensity On Tax Aggressiveness And To Know The Role Of Leverage In Mediating Capital Intensity And Inventory Intensity To Tax Aggressiveness In The Mining Industry In Indonesia. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) from 2016-2020. The sample used in this study was selected by purposive sampling. The sample of companies that were successfully obtained in this study was 45 companies. The Source of data used in this study is secondary data with a purposive sampling method. The data analysis technique used is with the help of the SPSS Version 20.00 Application Program for WindowsThe results showed that Capital Intensity has a positive effect on Tax Aggressiveness, Inventory intensity has a positive effect on Tax Aggressiveness, Leverage is not able to mediate Capital Intensity on Tax Aggressiveness, Leverage is not able to mediate Inventory Intensity on Tax Aggressiveness and Leverage has a positive effect on Tax Aggressiveness.
{"title":"Tax Aggressiveness: The Role of Capital Intensity and Inventory Intensity with Leverage as Intervening","authors":"Elin Marlina, Agus Ismaya Hasanudin, Windu Mulyasari","doi":"10.54408/jabter.v1i6.97","DOIUrl":"https://doi.org/10.54408/jabter.v1i6.97","url":null,"abstract":"This Research Aims To Know The Effect Of Capital Intensity And Inventory Intensity On Tax Aggressiveness And To Know The Role Of Leverage In Mediating Capital Intensity And Inventory Intensity To Tax Aggressiveness In The Mining Industry In Indonesia. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) from 2016-2020. The sample used in this study was selected by purposive sampling. The sample of companies that were successfully obtained in this study was 45 companies. The Source of data used in this study is secondary data with a purposive sampling method. The data analysis technique used is with the help of the SPSS Version 20.00 Application Program for WindowsThe results showed that Capital Intensity has a positive effect on Tax Aggressiveness, Inventory intensity has a positive effect on Tax Aggressiveness, Leverage is not able to mediate Capital Intensity on Tax Aggressiveness, Leverage is not able to mediate Inventory Intensity on Tax Aggressiveness and Leverage has a positive effect on Tax Aggressiveness.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133243171","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-08-30DOI: 10.54408/jabter.v1i6.100
Saadia Kouroub, Lahcen Oubdi
The majority of taxpayers, whether individuals or corporations, seek to reduce their tax burden or to benefit from a certain tax saving. In this sense, taxpayers resort to various legal or even illegal tax planning practices. In this article, we seek to deepen the understanding of the concept of tax planning and to offer, to the various readers, new theoretical and empirical indicators to understand the motivations behind fiscally aggressive behavior. Indeed, after presenting the theoretical framework of the notion of tax planning, we will discuss the main theoretical and empirical sources that have attempted to model and estimate the extent of tax planning. At the end of our review of the theoretical and empirical literature, we can argue that the deterrence theory, which has dominated the earlier literature on tax planning, is insufficient to explain fiscally aggressive behavior, and that the modeling of tax planning practices depends to a large extent on the context of the estimated study and on the interpretations of tax laws.
{"title":"Tax Planning: Theory and Modeling","authors":"Saadia Kouroub, Lahcen Oubdi","doi":"10.54408/jabter.v1i6.100","DOIUrl":"https://doi.org/10.54408/jabter.v1i6.100","url":null,"abstract":"The majority of taxpayers, whether individuals or corporations, seek to reduce their tax burden or to benefit from a certain tax saving. In this sense, taxpayers resort to various legal or even illegal tax planning practices. In this article, we seek to deepen the understanding of the concept of tax planning and to offer, to the various readers, new theoretical and empirical indicators to understand the motivations behind fiscally aggressive behavior. Indeed, after presenting the theoretical framework of the notion of tax planning, we will discuss the main theoretical and empirical sources that have attempted to model and estimate the extent of tax planning. At the end of our review of the theoretical and empirical literature, we can argue that the deterrence theory, which has dominated the earlier literature on tax planning, is insufficient to explain fiscally aggressive behavior, and that the modeling of tax planning practices depends to a large extent on the context of the estimated study and on the interpretations of tax laws.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128829826","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-08-30DOI: 10.54408/jabter.v1i6.102
Yunita Sari, Helmi Yazid, Muhammad Taqi
This research aims to analyze the influence of independence, professionalism, and integrity against fraud prevention with leadership style as moderating variable. This research uses a survey method with a questionnaire instrument to collect data. Data collection in this research was carried out by distributing questionnaires to respondents directly. The results of this research indicate that First, independence has a significant positive effect on fraud prevention. Second, professionalism has a significant negative effect on fraud prevention. Third, integrity has a significant positive effect on fraud prevention. Forth, leadership style not moderate the influence of independence on fraud prevention. Fifth, leadership style can moderate the influence of professionalism on fraud prevention. Sixth, leadership style not moderate the influence of integrity on fraud prevention.
{"title":"The Influence of Independency, Professionalism, and Integrity on Fraud Prevention with Leadership Style As Moderating Variable","authors":"Yunita Sari, Helmi Yazid, Muhammad Taqi","doi":"10.54408/jabter.v1i6.102","DOIUrl":"https://doi.org/10.54408/jabter.v1i6.102","url":null,"abstract":"This research aims to analyze the influence of independence, professionalism, and integrity against fraud prevention with leadership style as moderating variable. This research uses a survey method with a questionnaire instrument to collect data. Data collection in this research was carried out by distributing questionnaires to respondents directly. The results of this research indicate that First, independence has a significant positive effect on fraud prevention. Second, professionalism has a significant negative effect on fraud prevention. Third, integrity has a significant positive effect on fraud prevention. Forth, leadership style not moderate the influence of independence on fraud prevention. Fifth, leadership style can moderate the influence of professionalism on fraud prevention. Sixth, leadership style not moderate the influence of integrity on fraud prevention.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127479562","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-08-30DOI: 10.54408/jabter.v1i6.105
Ulfa Khairunnisa, Helmi Yazid, I. Ismawati
The purpose of this study was to determine whether Internal Audit, Capital Structure, Board of Commissioners, and Institutional Ownership have a significant effect on the financial performance of banking companies listed on the Indonesia Stock Exchange. This research uses quantitative methods. The sampling technique used purposive sampling and obtained as many as 9 companies. The population in this study are banks listed on the IDX. The analytical method used in this research is multiple linear regression analysis method. The data processing process uses SPSS 22. From the results of this study, all of the banking sector companies that are sampled generate profits by using research assets; the average number of internal audit members in the banking sector is 4; Companies in the banking sector in using their capital structure are still larger from sources of debt than their own capital; the company has the support to provide supervision on the company's performance; Relatively high institutional ownership.
{"title":"The Influence of Internal Audit, Capital Structure, Independent Board of Commissioners and Institutional Ownership on the Financial Performance of Banking Sector Companies Listed on the IDX for the 2018-2020 Period","authors":"Ulfa Khairunnisa, Helmi Yazid, I. Ismawati","doi":"10.54408/jabter.v1i6.105","DOIUrl":"https://doi.org/10.54408/jabter.v1i6.105","url":null,"abstract":"The purpose of this study was to determine whether Internal Audit, Capital Structure, Board of Commissioners, and Institutional Ownership have a significant effect on the financial performance of banking companies listed on the Indonesia Stock Exchange. This research uses quantitative methods. The sampling technique used purposive sampling and obtained as many as 9 companies. The population in this study are banks listed on the IDX. The analytical method used in this research is multiple linear regression analysis method. The data processing process uses SPSS 22. From the results of this study, all of the banking sector companies that are sampled generate profits by using research assets; the average number of internal audit members in the banking sector is 4; Companies in the banking sector in using their capital structure are still larger from sources of debt than their own capital; the company has the support to provide supervision on the company's performance; Relatively high institutional ownership.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"101 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114555571","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-08-30DOI: 10.54408/jabter.v1i6.101
Elfaumi Farkhah Elfa, Agus Ismaya Hasanudin, Tri Lestari Lestari
This study aims to determine and examine the effect of taxes, tunneling incentive, and bonus mechanism for transfer pricing indications. The approach used in research is a quantitive approach. The population in this study uses registered manufacturing companies on the Indonesia Stock Exchange in 2016-2020. The number of samples in this research used after going through purposive sampling technique as many as 14 companies for 5 year. The data in this study are secondary data and data obtained from the site www.idx.go.id and company performance reports. The analytical method used in this study is multiple linier regression analysis with using SPSS Statistics 25 software in data processing starting from descriptive statistical tests to hypothesis testing. The results showed that the tax have an effect on indications of transfer pricing. And tunneling incentives have an effect on indications of transfer pricing. Meanwhile the variable bonus mechanism has no effect on transfer pricing indications.
{"title":"Transfer Pricing Policy: The Role of Taxes, Incentive Tunneling and Bonus Mechanism","authors":"Elfaumi Farkhah Elfa, Agus Ismaya Hasanudin, Tri Lestari Lestari","doi":"10.54408/jabter.v1i6.101","DOIUrl":"https://doi.org/10.54408/jabter.v1i6.101","url":null,"abstract":"This study aims to determine and examine the effect of taxes, tunneling incentive, and bonus mechanism for transfer pricing indications. The approach used in research is a quantitive approach. The population in this study uses registered manufacturing companies on the Indonesia Stock Exchange in 2016-2020. The number of samples in this research used after going through purposive sampling technique as many as 14 companies for 5 year. The data in this study are secondary data and data obtained from the site www.idx.go.id and company performance reports. The analytical method used in this study is multiple linier regression analysis with using SPSS Statistics 25 software in data processing starting from descriptive statistical tests to hypothesis testing. The results showed that the tax have an effect on indications of transfer pricing. And tunneling incentives have an effect on indications of transfer pricing. Meanwhile the variable bonus mechanism has no effect on transfer pricing indications.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"113 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124315190","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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