scholarly journals Tax avoidance : A Policy of a Company

2018 ◽  
Vol 12 (1) ◽  
pp. 1707-1712
Author(s):  
Yulianti Yulianti ◽  
Lutfi Fahmi Asror ◽  
Septian Yudha Kusuma
Keyword(s):  
Real Estate ◽  
Hypothesis Testing ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Multinational Company ◽  
Real Estate Enterprise ◽  
Real Estate Enterprises ◽  
Asset Size ◽  
A Company

This research has purpose to find out the effect of leverage, return on asset, size of a company, institutional ownership, fiscal disadvantage compensation, multinational company, diversification company toward Tax avoidance of real estate enterprise enlisted in Indonesia stock exchange (BEI). The population consists of real estate enterprises with number 48 enterprises and are enlisted in BEI since 2012-2016 with number 22 enterprises selected using purposive sampling. The findings of hypothesis testing show: return on asset influencing negatively toward Tax avoidance. Leverage, size of company, institutional ownership, fiscal disadvantage compensation, multinational company, and diversification of company do not influence toward Tax avoidance.

scholarly journals Pengaruh Ukuran Perusahaan, Kepemilikan Institusional, dan Konservatisme Akuntansi pada Tax Avoidance

2020 ◽  
Vol 30 (2) ◽  
pp. 375
Author(s):  
I Gusti Agung Istri Windaryani ◽  
I Ketut Jati
Keyword(s):  
Stock Exchange ◽  
Research Result ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Accounting Conservatism ◽  
Company Size ◽  
Regression Test ◽  
Negative Effect ◽  
A Company

This study aims to obtain empirical evidence regarding the effect of company size, institutional ownership, and accounting conservatism on tax avoidance in the Mining Sector Companies contained on the Stock Exchange in the 2015-2018. The sample was determined using the nonprobability sampling method with a purposive sampling technique, obtained by 11 companies with a year of observation for 4 years so as to obtain 44 observations. Data analysis techniques using the Multiple Linear Regression test with the SPSS program. The research result that the size of company and accounting conservatism give a negative effect on tax avoidance while institutional ownership has no effect on tax avoidance. This shows that the larger the size of a company and the more companies apply accounting conservatism, the lower the practice of tax avoidance. Keywords: Company Size; Ownership Institutional; Accounting Conservatism; Tax Avoidance.

scholarly journals Pengaruh Tax Avoidance, Kepemilikan Institusi dan Kinerja Keuangan terhadap Harga Saham

2020 ◽  
Vol 4 (1) ◽  
pp. 204
Author(s):  
Niken Tri Mulatsari ◽  
Anita Wijayanti ◽  
Yuli Chomsatu Samrotun
Keyword(s):  
Real Estate ◽  
Financial Performance ◽  
Stock Prices ◽  
Stock Price ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Profit Margin ◽  
Net Profit

The stock price will affect someone to invest in a company. This study aims to determine whether the influence of tax avoidance, institutional ownership and financial performance on stock prices. This financial performance measurement uses the proxy of Net Profit margin (NPM) and Earning Per Share (EPS) of real estate companies listed on the Indonesia Stock Exchange in 2017-2018. The population used in this study is real estate companies listed on the Indonesia Stock Exchange 2017-2018. The samples used were 33 real estate companies. This type of research data is secondary data obtained from the financial statements of real estate companies listed on the Indonesia Stock Exchange 2017-2018. To process and analyze data, the writer uses Descriptive Statistical Analysis, Multiple Regression Analysis, Hypothesis Test, and Classical Assumption Test. Based on this research, the results show that Tax Avoidance and Net Profit Margin affect the stock price, while Institutional Ownership and Earning Per Share do not affect the stock price.

scholarly journals Effect of Solvency, Sales Growth, and Institutional Ownership on Tax Avoidance with Profitability as Moderating Variables in Indonesian Property and Real Estate Companies

2017 ◽  
Vol 8 (3) ◽  
pp. 183
Author(s):  
Rusna Oktaviyani ◽  
Agus Munandar
Keyword(s):  
Real Estate ◽  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Sales Growth ◽  
Moderating Variables ◽  
Property Companies ◽  
The Relationship ◽  
Positive Effect

This research aimed to examine the effect of solvency, sales growth, and institutional ownership towards tax avoidance with profitability as a moderating variable. The sample was real estate and property companies listed on the Indonesia Stock Exchange in 2011-2015. The sample was selected using purposive sampling method to get sample about 31 companies. The data used moderated regression analysis. The results indicate that the solvency has significant and positive effect on tax avoidance. Meanwhile, sales growth and institutional ownership do not affect tax avoidance. Then, profitability can moderate the relationship between institutional ownership and tax avoidance.

scholarly journals Sales Growth dan Tax Avoidance dengan Kepemilikan Institusional Sebagai Variabel Pemoderasi

2021 ◽  
Vol 4 (2) ◽  
pp. 175-216
Author(s):  
Nora Safitri ◽  
Theresia Woro Damayanti
Keyword(s):  
Stock Exchange ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Company Performance ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Panel Data Regression ◽  
Data Regression ◽  
Stationarity Test ◽  
A Company

Tax is an instrument that is needed in reducing the gap of state revenue, but, in fact, the tax revenue hasn’t reached the target yet due to tax avoidance. Tax avoidance is an arrangement to minimize or eliminate the tax burden borne. Some companies think that doing tax avoidance is a legal practice. Sales growth is important in a company, especially in working capital management, so the company can predict how much profit has been generated. However, whenever getting large profit, companies still practice tax avoidance. The existence of institutional ownership in the company can lead to a strict supervisory attitude towards management performance, so that the company performance increases and reduces the possibility of tax avoidance practices. The purpose of this study is to determine whether sales growth affects tax avoidance with institutional ownership as a moderating variable. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange in the period 2010-2017 obtained using the purposive sampling method. Data analysis uses descriptive statistics, stationarity test, and panel data regression analysis. The results showed that sales growth positively influenced tax avoidance

scholarly journals Pengaruh Corporation Risk dan Good Corporate Governance terhadap Tax Avoidance dengan Kepemilikan Institusional sebagai Variable Pemoderasi

2020 ◽  
Vol 17 (2) ◽  
Author(s):  
Tryas Chasbiandani ◽  
Tri Astuti ◽  
Sri Ambarwati
Keyword(s):  
Corporate Governance ◽  
Audit Quality ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Tax Rate ◽  
Good Corporate Governance ◽  
Common Effect ◽  
The Common ◽  
Corporate Risk

Tax avoidance measured by Earning Tax Rate (ETR) is considered to be able to describe the real activities of tax avoidance carried out by the company. The purpose of this study was to analyze the effect of Corporation Risk and Good Corporate Governance on Tax Avoidance with Institutional Ownership as a Moderating Variable. This study uses a sample of non-banking and financial companies listed on the Indonesia Stock Exchange for the period of 2014-2016. The analysis in this study uses the common effect method. The results of this study indicate that corporate risk does not significantly influence tax avoidance, but with institutional ownership as a moderating variable, corporate risk has a significant effect on corporate tax avoidance. Corporate governance as measured by institutional ownership, board of commissioners and audit quality has a significant effect on tax company avoidance.Tax avoidance yang diukur berdasarkan Earning Tax Rate (ETR) dianggap mampu menggambarkan aktivitas nyata dari tax avoidance yang dilakukan oleh perusahaan. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh Corporation Risk dan Good Corporate Governance Terhadap Tax Avoidance dengan  Kepemilikan Institusional  Sebagai Variable pemoderasi. Penelitian ini menggunakan sampel perusahaan non perbankan dan keuangan yang terdaftar di Bursa Efek Indonesia periode 2014 – 2016. Analisis dalam penelitian ini menggunakan metode common effect.  Hasil dari penelitian ini menunjukkan bahwa corporate risk tidak berpengaruh secara signifikan terhadap tax avoidance, namun dengan kepemilikan institusional sebagai variabel pemoderasi, corporate risk berpengaruh signifikan terhadap tax avoidance perusahaan.Corporate governance yang diukur dengan kepemilikan institusional, dewan komisaris dan kualitas audit berpengaruh signifikan terhadap tax avoidance perusahaan. 

scholarly journals The Effect of Ownership Structure and Financial Performance on Firm Value with Dividend Policy as Moderating Variable at Property and Real Estate Companies

2020 ◽  
Vol 5 (7) ◽  
pp. 638-645
Author(s):  
Witya Shalini ◽  
Erlina . ◽  
Prihatin Lumban Raja
Keyword(s):  
Real Estate ◽  
Firm Value ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership ◽  
Company Value

This study aims to determine managerial ownership, institutional ownership, liquidity, leverage, and profitability on firm value with dividend policy as a moderating variable. This type of research is explanatory research with a quantitative approach. The population used in this study are property and real estate companies listed on the Indonesia Stock Exchange from 2010 to 2018. The sampling technique uses purposive sampling so that the selected sample is 16 companies. This study uses descriptive statistical data analysis and multiple linear regression analysis. The results of this study indicate that 1). Managerial Ownership, Institutional Ownership, and Liquidity do no effect on Company Value. 2). Leverage has a negative and significant impact on Company Value. 3). Profitability has a positive and significant impact on Company Value. 4). Dividend Policy cannot moderate the effect of the Managerial Ownership relationship on Company Value. 5). Dividend policy can partially influence the relationship of Institutional Ownership, Liquidity, Leverage, and Profitability to Company Value.

scholarly journals Determinan Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Intervening pada Perusahaan LQ 45 Di Indonesia

2019 ◽  
Vol 3 (1) ◽  
pp. 37-53
Author(s):  
Warsono ◽  
Fathoni Zoebaedi
Keyword(s):  
Capital Structure ◽  
Hypothesis Testing ◽  
Firm Value ◽  
Stock Exchange ◽  
Simultaneous Equation ◽  
Purposive Sampling ◽  
Research Hypothesis ◽  
Equation Modelling ◽  
A Company ◽  
Simultaneous Equation Modelling

This study aims to examine determinants (factors that affect) the value of the company that is profitability, liquidity and size of companies using capital structure as an intervening variable. The population in this study is a company that was selected in LQ 45 listed in the Indonesia Stock Exchange from august to january 2012- 2016 with 85 samples selected using purposive sampling. Research hypothesis testing using the Simultaneous Equation Modelling with Warpl PLS 6.0. Results of the analysis showed that profitability, liquidity and size significantly influence the firm value and capital structure. Capital structure is also able to mediate the effect of profitability, liquidity and size to the firm value.

Pengaruh Corporate Governance terhadap Keputusan Investasi

2009 ◽  
Vol 4 (1) ◽  
pp. 1
Author(s):  
Maria Gorethi Berek ◽  
Elok Pakaryaningsih
Keyword(s):  
Corporate Governance ◽  
Real Estate ◽  
Stock Exchange ◽  
Investment Decision ◽  
Institutional Ownership ◽  
Governance Mechanism ◽  
Real Estate Industry ◽  
Board Size ◽  
Corporate Governance Mechanism ◽  
Asset Growth

The objective of this research is to examine the effect of corporate governance mechanism on investment decision. Using two ways of measurement, namely, board size and institutional ownership, corporate governance is hypothesized to have an effect oninvestment decision in which measured by asset growth, equity growth and debt growth.Using real estate industry listed at Jakarta Stock Exchange as the sample, the result shows that both institutional ownership and board size do not affect investment decision.Keywords: Corporate governance, investment decision, institutional ownership, board size

Study on the Measurement Model of Knowledge Management Contribution Rate for Real Estate Enterprises

2012 ◽  
Vol 590 ◽  
pp. 508-511
Author(s):  
Liang Feng Shen ◽  
Tian Ping Song
Keyword(s):  
Knowledge Management ◽  
Real Estate ◽  
Measurement Model ◽  
Performance Measure ◽  
Residual Value ◽  
Analysis Method ◽  
Contribution Rate ◽  
Potential Analysis ◽  
Real Estate Enterprise ◽  
Real Estate Enterprises

Through the introduction of potential analysis method, a measurement model of enterprise knowledge management contribution rate is put forward in this paper based on the improved the method of Solow’s residual value, and is estimated by the performance measure of a real estate enterprise for implement knowledge management, then the results have shown that the model and the method have good feasibility.

Research on Organization Structure Adaptability of Real Estate Enterprise Based on Analytical Hierarchy Process and Grey System Theory

2011 ◽  
Vol 368-373 ◽  
pp. 1278-1283
Author(s):  
Qian Li ◽  
Run Qiang Chen ◽  
Rong Bai
Keyword(s):  
System Theory ◽  
Real Estate ◽  
Index System ◽  
Organization Structure ◽  
Grey System Theory ◽  
Grey System ◽  
Real Estate Enterprise ◽  
Real Estate Enterprises ◽  
Object Based ◽  
Hierarchy Process

In our real estate enterprises, the rapid growth and lopsided organization structure have become the obstacle for the development. This paper regards real estate enterprise as the research object. Based on the foundation of substantive investigation and expert consultation，considering the practical situation of real estate enterprise, following the basic principles of index system design of organization structure adaptability evaluation, this paper constructs an index system of organization structure adaptability of real estate enterprise evaluation. Combining AHP, Grey System Theory and concrete examples, this paper works out the evaluation grade of organization structure adaptability of real estate enterprise.

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