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This study aims to examine the effect of debt policy and transfer pricing on tax avoidance, with audit quality as a moderating variable. The object of this study is non-banking companies included in the LQ45 index listed on the Indonesia Stock Exchange during 2021-2024, with a total sample of 117 firm-year observations. The data were analyzed using multiple linear regression and subgroup analysis (and chow test), by comparing the regression results between companies audited by Big Four and non-Big Four audit firms. The results indicate that debt policy has a positive and significant effect on tax avoidance, while transfer pricing does not have a significant effect on tax avoidance. Audit quality is proven to moderate the relationship between debt policy and tax avoidance by weakening the effect. However, audit quality does not moderate the relationship between transfer pricing and tax avoidance. These findings suggest that corporate financing decisions through debt remain an important mechanism in tax planning practices, while audit quality plays a crucial role as an external monitoring mechanism in limiting aggressive tax avoidance behavior.

This study was conducted to determine the effect of profitability and cost of debt on tax avoidance in wholesale trading companies from 2018 to 2021. The population in this study was 53 companies spanning a four-year period. The sample size used in this study was 49 from a population of 212. The sampling technique used was non-random sampling, with criteria being determined for sample selection. Testing was conducted using descriptive statistics, classical assumption tests, outlier tests, and multiple linear regression. The results showed that profitability and cost of debt had a significant positive effect on tax avoidance, accounting for 19.3% of the total, with the remainder coming from other variables. Partially, profitability had a significant negative effect on tax avoidance, meaning that an increase in profitability would decrease tax avoidance. Meanwhile, the cost of debt had an insignificant negative effect on tax avoidance, meaning that the higher the cost of debt, the higher the tax avoidance

Perjanjian kredit antara lembaga perbankan dan pelaku usaha mikro, kecil, dan menengah (UMKM) merupakan instrumen penting dalam mendukung pertumbuhan ekonomi. Namun, dalam praktiknya, tidak jarang terjadi wanprestasi dari pihak debitur  yang  berdampak  pada  hubungan  hukum  dan keberlangsungan  usaha.  Penelitian  ini  bertujuan  untuk mengkaji: 1) bagaimana proses pengajuan dan pelaksanaan perjanjian kredit antara Bank BRI dan UMKM Konveksi Parasit di Daerah Istimewa Yogyakarta; 2) apa saja faktor yang menyebabkan terjadinya wanprestasi oleh debitur; dan 3) bagaimana mekanisme penyelesaian wanprestasi yang dilakukan oleh pihak bank. Metode penelitian yang digunakan adalah pendekatan yuridis normatif yang didukung oleh data primer. Spesifikasi penelitian bersifat deskriptif analitis dengan jenis dan sumber data berupa data sekunder yang diperoleh melalui studi pustaka, serta data primer yang diperoleh melalui wawancara dengan pihak terkait. Teknik analisis data dilakukan secara kualitatif untuk menginterpretasikan norma hukum dan fakta empiris secara sistematis. Hasil penelitian menunjukkan bahwa: 1) proses pengajuan kredit dilakukan melalui prosedur formal dengan dokumen pendukung yang sah, dan dituangkan dalam Surat Pengakuan Hutang; 2) wanprestasi terjadi karena kombinasi faktor internal seperti pengelolaan usaha yang kurang optimal dan faktor eksternal seperti penurunan permintaan pasar; dan 3) penyelesaian wanprestasi dilakukan melalui eksekusi agunan, pelaporan ke otoritas keuangan, serta pendekatan persuasif seperti restrukturisasi kredit. Penelitian ini menegaskan pentingnya edukasi hukum bagi pelaku UMKM dan penerapan prinsip keadilan dalam penyelesaian sengketa kredit.

This study aims to examine the effect of profitability, sales growth, and liquidity on debt policy in property and real estate companies listed on the Indonesia Stock Exchange for the 2019–2024 period. The independent variables in this study include profitability, measured by Return on Assets (ROA); sales growth (SG); and liquidity, measured by the Current Ratio (CR). Meanwhile, the dependent variable is debt policy, measured by the Debt-to-Equity Ratio (DER). This study uses a quantitative approach, employing multiple linear regression analysis. The sample comprises 174 observational data points collected using purposive sampling. Testing was conducted using SPSS software, which includes the classical assumption test, the coefficient of determination test, the simultaneous test (F test), and the partial test (t test). The results show that profitability, sales growth, and liquidity simultaneously significantly affect debt policy. Partially, profitability tends to be positive, sales growth tends to be negative but not significant with respect to debt policy, while liquidity has a simultaneous negative effect. Of the four hypotheses proposed, two were accepted, and two were rejected because the direction of the influence did not match the initial assumption, and the significance value was more than 0.05.

The main issue addressed in this research concerns the importance of selecting the appropriate funding sources for companies, particularly in the Consumer Cyclicals sector, which requires substantial financing to support operational activities. This study aims to analyze the influence of profitability, company growth, and asset structure on debt policy in Consumer Cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The study employs purposive sampling, yielding 190 observations from companies that meet the criteria. Multiple linear regression is used as the analytical tool to examine the relationships among the variables. The results indicate that asset structure has a positive and significant effect on corporate debt policy, demonstrating that companies with a stronger asset base tend to adopt higher levels of debt financing. In contrast, profitability and company growth do not show a significant effect on debt policy, suggesting that these financial performance indicators may not be the primary determinants in the capital structure decisions for Consumer Cyclicals firms. These findings highlight the critical role of asset management in debt strategy while emphasizing that profitability and growth alone may not suffice to guide financing choices. Companies should consider the composition of assets carefully when determining their debt policies to optimize financial stability and operational efficiency.

This study aims to examine and analyze the effect of profitability and capital structure on corporate income tax (PPh) payable at PT Kediri Tani Sejahtera during 2018–2022. The research uses a quantitative descriptive approach with primary data obtained through interviews and documentation of the company’s financial statements, including annual income statements and balance sheets. The analysis involves calculating profitability ratios, namely Return on Assets (ROA) and Return on Equity (ROE), as well as capital structure ratios, namely Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER), and comparing them with the annual corporate income tax payable. The results indicate that net profit before tax and PPh payable were below 4.8 billion IDR annually. Trend Moment analysis shows that profitability has a significant relationship with PPh payable, while capital structure also affects PPh, though not directly. The company’s asset size impacts depreciation recognized as an expense in the income statement, influencing the tax amount due. This study confirms that managing profitability and capital structure is crucial for tax planning and compliance in manufacturing companies, particularly in the organic fertilizer industry.

This study aims to analyze the management of short-term debt and its impact on cash flow smoothness in Toko Madura micro, small, and medium enterprises (MSMEs) in Surabaya City. Using a qualitative descriptive approach, the research was conducted through in-depth interviews and field observations at Toko Madura Barokah located in Pasar Wonokromo. The results show that short-term debt management is characterized by flexibility and trust-based relationships between store owners and suppliers, with payment terms ranging from 10 to 14 days. Debt management is carried out adaptively according to sales fluctuations and cash flow conditions. The average ratio of short-term debt to monthly cash flow is 17.2%, indicating that the debt level remains within a safe and manageable range. However, the financial recording system remains simple and lacks separation between personal and business finances, which may cause inaccuracies in cash control. Overall, short-term debt management contributes positively to cash flow stability through trust and payment discipline. Nevertheless, improving financial literacy and implementing a more structured accounting system are necessary to support sustainable business growth and better financial decision-making.

Salah satu kasus terkait dengan tindak kejahatan bidang perpajakan adalah yang dilakukan oleh Christin Marliana sebagai pemilik UD Jaya Raya Sumbawa terbukti melakukan tindak pidana secara sengaja telah menyampaikan SPT dan/atau keterangan yang berisi data pajak yang tidak benar atau tidak lengkap yang menimbulkan kerugian Negara. Tujuan penelitian ini adalah mengetahui dan menganalisis pemeriksaan bukti permulaan, pertimbangan hukum hakim dalam penjatuhan putusan, dan akibat hukum atas Putusan pada Putusan No.239/Pid.Sus/2014/Pn.Sbw. Rumusan masalah dalam penelitian ini adalah 1) Bagaimana pemeriksaan bukti permulaan?, 2) Bagaimanakah pertimbangan hukum hakim dalam penjatuhan putusan? dan 3) Bagaimana akibat hukum atas Putusan No.239/Pid.Sus/2014/Pn.Sbw? Metode penelitian ini termasuk yuridis normatif dengan pendekatan undang-undang dan studi kasus. Hasil penelitian menunjukkan bahwa 1) pemeriksaan bukti permulaan dimulai dari memeriksa saksi-saksi dan bukti berupa dokumen faktur pajak standar yang dilaporkan Christin Marliana; (2) Pertimbangan hakim atas putusan No.239/Pid.Sus/2014/Pn.Sbw adalah pada saat dilakukan pemeriksaan bukti permulaan tidak dapat dikurangkan dalam menghitung kerugian pada pendapatan negara karena pajak tersebut disetor setelah melewati batas waktu seharusnya disetor kekas negara dan Penyetoran Pajak Pertambahan Nilai oleh Pengusaha Kena Pajak harus dilakukan untuk tahun pajak 2007, 2008 dan 2009 paling lambat tanggal 15 bulan berikutnya setelah berakhirnya Masa Pajak; (3) Akibat hukum atas putusan No.239/Pid.Sus/2014/Pn.Sbw adalah Christin Marliana dijatuhi hukuman penjara pidana penjara selama 3 (tiga) tahun dan Denda 2 (dua) kali pajak terhutang yang kurang dibayar yang keseluruhannya berjumlah 2 x Rp. 8.422.542.800,- = Rp 16.845.085.600, subsidiair 6 (enam) bulan kurungan.

A valid agreement creates a contract that gives rise to rights and obligations between the parties, and if one party does not fulfill its obligations, it can be declared to be in default. Default can be interpreted as the failure to fulfill or negligent in carrying out obligations as stipulated in the agreement made by the creditor and debtor. One example of a case of default regarding debts involving the Deputy Regent of Sidoarjo, Subandi, who borrowed IDR 1 billion from Darmiati Tansilong. The Supreme Court rejected Subandi's appeal (Decision No. 1609/K/Pdt/2022) and stated that he was in default. The Supreme Court's decision emphasized that the default committed by Subandi poses a risk in the form of debt repayment, paying profit sharing for property business development and the total interest that has been promised.

The problem of the legality of the agreement of the deed of debt and credit agreement into buying and selling requires legal certainty so that no one is harmed. Normative legal certainty is when a regulation is made and promulgated with certainty because it regulates clearly and logically. Clear in the sense that it does not cause doubt (multi-interpretation) and logical in the sense that it becomes a system of norms with other norms so that it does not clash or cause norm conflicts. Norm conflict arising from rule uncertainty can take the form of norm contestation, norm reduction or norm distortion. This research approach is descriptive analytical which describes legal events that occur as they are and conveys these conditions according to theory and legislation. The research method used in the research is empirical juridical which analyzes the Bandung District Court Decision Number: 162/PDT.G/2021/PN.BDG regarding the Legality of the Deed of Sale and Purchase Agreement as Collateral for Debt and Credit Due to Legal Defects. The results of this study show that; AJB, which should be a proof of transfer of land rights in a real sale and purchase transaction, in this case is used to guarantee debt repayment. This is a deviation from the function of the AJB, which is legally unjustified because it contradicts the principle of halal causa (Articles 1335 and 1337 of the Civil Code). Therefore, the AJB made does not meet the elements of a valid causa, and therefore can be canceled or even null and void.

This study aims to determine the effect of profitability and debt policy on Company Value at PT Kalbe Farma Tbk for the period 2012-2022. This type of research is quantitative research. The data for this study were obtained through secondary data. Based on the total sampling method, the total research sample was 44 in the form of financial reports of PT Kalbe Farma Tbk. The analysis techniques used were classical assumption tests, multiple linear regression analysis, hypothesis tests and determinant coefficient tests. The results of the study showed that the partial t-test results of the profitability variable had a negative and insignificant effect on company value, Debt Policy had a positive and significant effect on company value. The results of the simultaneous F-test of the profitability variable and debt policy had a positive and significant effect on stock prices.

Putusan pailit dianggap sebagai solusi terbaik bagi para debitor khususnya bagi pengembang dalam melunasi hutang-hutangnya, akan tetapi dapat dikatakan upaya tersebut merugikan para pembeli satuan rumah susun atau apartemen yang telah membayar lunas sebelum pembangunan selesai dengan hanya diikat dengan ppjb sebagai bentuk kesepakatan jual beli antara pengembang dengan pembeli tanpa adanya proses levering. Hal tersebut tentu menimbulkan ketidak pastian hukum terkait dengan kepemilikan unit rumah susun yang telah dibeli. Penelitian ini ditujukan untuk mengetahui akibat hukum kepailitan bagi pengembang terhadap pembeli (konsumen) satuan rumah perumahan. Metode penelitian ini adalah metode yuridis normatif yaitu menelaah teori dan konsep hukum serta peraturannperundang-undangan yang berlaku. Hasil penelitian ini dapat disimpulkan bahwa uu kepailitan dan pkpu, uupk, serta kuhperdata belum mengatur secara detail terkait perlindungan hukum bagi pembeli satuan rumah perumahan yang pengembangnya dinyatakan pailit. Oleh karena itu, akibat hukum dari adanya permasalahn tersebut yaitu pembeli dapat mengupayakan serta menuntut ganti rugi pelunasan piutang kepada pengembang atas dasar gugatan wanprestasi, dan terkait pelunasan piutang dapat berupa pembayaran tunai atau angsur atau tetap dengan proses pembangunan unit apabila dalam pelunasan kreditor terdapat sisa dana dalam melanjutkan proyeknya.

Studi ini bertujuan untuk pengujian ilmiah terkait pengaruh karakteristik komite audit, profitabilitas, tingkat utang terhadap penghindaran pajak secara empiris. Purposive sampling digunkana sebagai cara pengambilan sampel memanfaatkan data sekunder berupa laporan tahunan perusahaan subsektor pertambangan batu bara dan mineral yang terdaftar di IDX selama periode 2019-2023. Studi ini menggunakan lima variabel independen meliputi karakteristik komite audit mencakup ukuran diukur dengan total anggota komite, independensi diukur dengan proporsi anggota indpenden terhadap keseluruhan anggota komite dan ahli keuangan diukur dengan proporsi anggota ahli keuangan terhadap keseluruhan anggota komite, profitabilitas menggunakan ROA, dan tingkat hutang menggunakan DAR. Penghindaran pajak sebagai variabel dependen menggunakan ETR. Populasi bersumber dari 37 perusahaan selama 5 tahun, sesuai dengan kriteria sampel  didapat 13 perusahaan sehingga memperoleh 65 sampel untuk diuji. Regresi linier berganda digunakan untuk menganalisis data pada studi. Studi ini menujukkan ukuran komite audit dan ahli keuangan komite audit memengaruhi positif terkait penghindaran pajak. Tingkat utang memengaruhi  negatif terkait penghindaran pajak. Sementara, independensi komite audit dan profitabilitas tidak berpengaruh dengan penghindaran pajak. Studi ini diharapkan membantu manajemen dalam pengambilan keputusan terkait penghindaran pajak dan menyusun kebijakan perusahaan. Pemegang saham perlu mengevaluasi karakteristik komite audit, sementara regulator harus meninjau dan menyesuaikan kebijakan perpajakan untuk mengatasi penghindaran pajak.

Profitability is a company's calculation in seeking profits so that the company can sustain its operational activities. This research aims to assist companies in managing cash, accounts receivable, and debts effectively in order to increase the company's profitability. The research employed a descriptive analysis approach. The Subject and object used in this study is PT Fokus Cory Logistik located in Malaka Sari, Jakarta. The results of this study are (1) Cash turnover in the 2020-2022 period has good enough criteria so that this cash turnover has a positive effect on the company's profitability. (2) The turnover of receivables in the 2020-2021 period had a poor turnover due to the payment of receivables for more than one month, resulting in a decrease in the percentage of profitability even though the turnover of receivables increased. (3) The debt ratio that occurred in 2020 and 2022 was considered good while in 2021 it was considered not good because the percentage was above the industry criteria, this ratio had a significant effect on profitability because a large enough debt would result in an increase in the percentage of profitability.

This research aims to examine the influence of profitability, investment decisions, debt policy, and market value added on company value in food and beverage companies listed on the Indonesian Stock Exchange. The population used in this research is food and beverage companies listed on the Indonesia Stock Exchange (BEI) in the 2021-2023 period. Sample selection used purposive sampling, based on the purposive sampling method, 39 data were obtained from 13 samples that met the criteria with data obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id). The data analysis technique uses multiple linear regression analysis with SPSS (Statistical Product and Service Solutions) tools. The research results show that profitability, investment decisions, debt policy, and market value added have a positive and significant effect on company value.  

Jual beli hak atas tanah dilakukan dengan jalan memberi hutang terlebih dahulu kepada pemilik/pemegang hak atas tanah, namun akta perjanjian yang dibuat adalah akta perjanjian jual beli dengan cara mengelabui pemilik tanah untuk menandatangani akta tersebut tanpa terlebih dahulu menjelaskan isinya. Permasalahan dirumuskan sebagai berikut: 1) Bagaimana perlindungan hukum bagi pemilik hak atas  tanah terhadap pengalihan perjanjian hutang pihutang menjadi perjanjian jual beli? 2) Bagaimana dasar pertimbangan hakim dalam memeriksa memutus gugatan perbuatan melawan hukum pada perkara Nomor:  Nomor:  693/PDT/2016/ PT SBY? 3) Apa akibat hukum bagi para pihak atas putusan Pengadilan Tinggi Surabaya Perkara Nomor:  693/PDT/2016/ PT SBY? Penelitian ini menggunakan pendekatan yuridis normatif (normative legal research). Analisis data yang digunakan adalah pendekatan kualitatif terhadap data sekunder sebagai data utama dan data primer sebagai data pendukung. Hasil Penelitian menunjukkan bahwa Perlindungan hukum bagi pemilik hak atas tanah terhadap pengalihan perjanjian hutang pihutang menjadi perjanjian jual beli adalah batalnya jual beli tersebut. Dasar pertimbangan hakim dalam memeriksa memutus gugatan perbuatan melawan hukum adalah keterangan  saksi-saksi dan bukti surat. Akibat hukum yang ditimbulkan karena memenangkan penggugat sebagai pemilik lahan sebab jual beli yang terjadi antara Penggugat dan Tergugat I merupakan hasil rekayasa, sehingga tidak sah secara hukum, yaitu: Penggugat secara hukum dikembalikan kedudukannya sebagai pemilik yang sah, Tergugat, dihukum untuk menyerahkan obyek sengketa kepada Penggugat.

Dalam perjanjian kredit bank, debitur yang tidak melakukan kewajibannya dianggap melakukan wanprestasi. Penyelesaian wanprestasi dapat dilakukan dengan penundaan pembayaran, penjadwalan kembali, persyaratan kembali, atau penataan kembali. Pada kenyataannya, yang terjadi adalah bank mengajukan gugatan ke pengadilan, akan tetapi oleh pengadilan diarahkan ke mediasi melalui akta perdamaian. Permasalahan. 1) Bagaimana Proses Penyelesaian Wanprestasi Debitur Melalui Akta Perdamain  dalam Perjanjian Kredit Bank ? 2) Faktor Apa yang Menjadi Hambatan dalam Pelaksanaan Penyelesaian Wanprestasi Debitur Melalui Akta Perdamain  dalam Perjanjian Kredit Bank ? 3) Bagaimana Penyelesaian Wanprestasi Debitur Melalui Akta Perdamain  dalam Perjanjian Kredit Bank berdasarkan Putusan Pengadilan Negeri Padang Nomor 14/Pdt. G.S/ 2020/PN.Pdg dan Putusan Pengadilan Negri Meureudu Nomor 4/Pdt.G.S/2020/PN.Mrn? Metode penelitian yuridis normatif, spesifikasi penelitian deskriptif analitis dan sumber data sekunder melalui pengumpulan data dan studi pustaka. Hasil penelitian 1) Proses penyelesaian wanprestasi dapat dilakukan melalui jalur litigasi dan non litigasi. 2) Hambatan dalam pelaksanaan penyelesaian wanprestasi debitur melalui akta perdamaian dalam perjanjian kredit bank dapat muncul dari pihak bank, selaku kreditur (intermal) ataupun pihak nasabah, selaku debitur (eksternal). 3) Akta perdamaian Nomor 14/Pdt. G.S/ 2020/PN.Pdg berisi mengenai kesepakatan pengembalian hutang tergugat kepada penggugat dengan cara memindahkan gajinya ke bank X Cabang Padang, sedangkan Akta Perdamaian Nomor 4/Pdt.G.S/2020/PN.Mrn berisi mengenai kesepakatan pengembalian hutang tergugat kepada penggugat dengan cara membayar sebagian secara tunai dan sisanya dicicil setiap bulan selama 24bulan. Akta Perdamaian memiliki kekuatan sama seperti putusan yang telah berkekuatan hukum tetap, dan terhadapnya tidak dapat diajukan banding atau kasasi. Karena telah berkekuatan hukum tetap, akta perdamaian memiliki kekuatan eksekutorial.

The evaluation of companies in Indonesia, particularly in the manufacturing sector, which drives the economy, is influenced by various elements. The study analyzed the impact of three main factors on firm valuation: dividend policy, investment decisions, and debt policy. Population in the study includes all manufacturing business entities listed on the Indonesia Stock Exchange from 2019-2022. The sample of 291 companies was chosen through purposive sampling with specific criteria. Research findings indicate that investment decisions have a significant positive impact on firm value, dividend policy and debt policy do not have a significant effect.

This research aims to determine the effect of debt policy on the financial performance of manufacturing companies in the food and beverages sector from 2019 to 2020 which are listed on the Indonesia Stock Exchange.  Debt policy is proxied by short term debt (STD), long term debt (LTD), and total debt (TD), while financial performance is used by return on equity (ROE). The method in qualitative research in determining the sample uses a purposive sampling method. The sample used was 9 companies.  The analysis technique used is multiple linear regression. Based on the research results, it shows that the table shows that the results of the t test (partial) are that the short term debt variable is 0.456 > 0.05 so that H0 is accepted and Ha is rejected, which means that this independent variable partially has no significant effect on the Return on Equity variable. The long term debt variable is 0.019 < 0.05 so that H0 is rejected and HA is accepted, which means that this independent variable partially has a significant effect on the Return on Equity variable, while the total debt variable is 0.002 < 0.05 so that H0 is rejected and Ha is accepted, which means  This means that this independent variable partially has a significant effect on the Return on Equity variable. Companies included in the Food and Beverages sector manufacturing company group listed on the Indonesia Stock Exchange (BEI) for the 2019-2020 period. Potential investors who want to invest must consider the company's existing debt policy.  You need to pay attention to the debt strategy used, because long-term debt will affect the company's financial performance.

The evaluation of companies in Indonesia, particularly in the manufacturing sector, which drives the economy, is influenced by various elements. The study analyzed the impact of three main factors on firm valuation: dividend policy, investment decisions, and debt policy. Population in the study includes all manufacturing business entities listed on the Indonesia Stock Exchange from 2019-2022. The sample of 291 companies was chosen through purposive sampling with specific criteria. Research findings indicate that investment decisions have a significant positive impact on firm value, dividend policy and debt policy do not have a significant effect.