scholarly journals INSTITUTIONAL OWNERSHIP AND TAX AVOIDANCE: COMPARATIVE STUDY IN BUMN (BADAN USAHA MILIK NEGARA) AND PRIVATE COMPANIES

2021 ◽  
Vol 6 (2) ◽  
Author(s):  
Ellyzabeth Putri Vizandra ◽  
Elia Mustikasari
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Linear Analysis ◽  
Corporate Tax ◽  
Private Companies ◽  
Significant Difference ◽  
The Government

This study aims to provide empirical evidence regarding the effect of institutional ownership on tax avoidance and differences in tax avoidance in state-owned and private companies. This study uses a quantitative approach with explanatory and comparative methods. The sample of this research is state-owned and private companies listed on the Indonesia Stock Exchange from 2014 to 2018 with a total of 60 companies. The sampling technique in this study uses a purposive sampling method. Hypothesis testing in this study uses Multiple Regression Linear Analysis to examine the effect of institutional ownership on tax avoidance and uses the Independent Sample T-Test to examine differences in tax avoidance in BUMN and private. The results of this study indicate that institutional ownership has no effect on the practice of corporate tax avoidance. This study also finds that there is no significant difference in tax avoidance practices in state-owned and private companies. The results of this study are expected to be suggestions for shareholders, especially institutional ownership to improve their monitoring function to the management to minimize tax avoidance. In addition, the government is expected to provide supervision with the same proportions, both to BUMN and private companies.

scholarly journals Karakter Eksekutif, Profitabilitas, Leverage, dan Komisaris Independen Terhadap Tax Avoidance Dengan Kepemilikan Institusional Sebagai Variabel Moderasi

2020 ◽  
Vol 7 (02) ◽  
pp. 153-162
Author(s):  
Rahayu Eka Prasatya ◽  
JMV Mulyadi ◽  
Suyanto Suyanto
Keyword(s):  
Regression Analysis ◽  
Analytical Method ◽  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Jel Classification ◽  
Manufacturing Companies ◽  
Negative Effect

ABSTRACT        This study aimed to examine and analyze the executive characters, profitability, leverage and independent commissioners on tax avoidance, and the effect of character executive, profitability, leverage and independent commissioners on tax avoidance with institutional ownership as a moderating variable. The population in this study is the Manufacturing Companies in the Industrial Consumer Goods Sector listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The sample in this study is only 100 companies that passed in the sample criteria. The sampling technique uses purposive sampling method. The analytical method is using Moderated Regression Analysis (MRA). The results showed that executive character had negative effect on tax avoidance, profitability had no effect on tax avoidance, leverage had an effect on tax avoidance, and independent commissioners had no effect on tax avoidance. And also, institutional ownership can strengthen the moderation between character executive with tax avoidance, institutional ownership can weaken the moderation between profitability with tax avoidance, institutional ownership can weaken the moderation between leverage with tax avoidance. ABSTRAK        Penelitian ini bertujuan untuk menguji dan menganalisis karakter eksekutif, profitabilitas, leverage, komisaris independen terhadap tax avoidance, serta pengaruh dari karakter eksekutif, profitabilitas, leverage terhadap tax avoidance dengan kepemilikan institusional sebagai variabel moderasi. Populasi dalam penelitian ini yaitu Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2018. Sampel dalam penelitian ini sebanyak 100 perusahaan yang lolos dalam kriteria sampel. Metode analisis yang digunakan yaitu Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa karakter eksekutif berpengaruh terhadap tax avoidance, profitabilitas dan komisaris independen tidak berpengaruh terhadap tax avoidance, leverage berpengaruh terhadap tax avoidance. Kepemilikan institusional dapat memperkuat moderasi antara pengaruh karakter eksekutif dengan tax avoidance, kepemilikan institusional dapat memperlemah moderasi antara profitabilitas dan leverage dengan tax avoidance. JEL Classification : H26, G38, M41

Karakter Eksekutif, Profitabilitas, Leverage, dan Komisaris Independen Terhadap Tax Avoidance Dengan Kepemilikan Institusional Sebagai Variabel Moderasi

2020 ◽  
Vol 7 (02) ◽  
pp. 153-162
Author(s):  
Rahayu Eka Prasatya ◽  
JMV Mulyadi ◽  
Suyanto Suyanto
Keyword(s):  
Regression Analysis ◽  
Analytical Method ◽  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Jel Classification ◽  
Manufacturing Companies ◽  
Negative Effect

ABSTRACT        This study aimed to examine and analyze the executive characters, profitability, leverage and independent commissioners on tax avoidance, and the effect of character executive, profitability, leverage and independent commissioners on tax avoidance with institutional ownership as a moderating variable. The population in this study is the Manufacturing Companies in the Industrial Consumer Goods Sector listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The sample in this study is only 100 companies that passed in the sample criteria. The sampling technique uses purposive sampling method. The analytical method is using Moderated Regression Analysis (MRA). The results showed that executive character had negative effect on tax avoidance, profitability had no effect on tax avoidance, leverage had an effect on tax avoidance, and independent commissioners had no effect on tax avoidance. And also, institutional ownership can strengthen the moderation between character executive with tax avoidance, institutional ownership can weaken the moderation between profitability with tax avoidance, institutional ownership can weaken the moderation between leverage with tax avoidance. ABSTRAK        Penelitian ini bertujuan untuk menguji dan menganalisis karakter eksekutif, profitabilitas, leverage, komisaris independen terhadap tax avoidance, serta pengaruh dari karakter eksekutif, profitabilitas, leverage terhadap tax avoidance dengan kepemilikan institusional sebagai variabel moderasi. Populasi dalam penelitian ini yaitu Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2018. Sampel dalam penelitian ini sebanyak 100 perusahaan yang lolos dalam kriteria sampel. Metode analisis yang digunakan yaitu Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa karakter eksekutif berpengaruh terhadap tax avoidance, profitabilitas dan komisaris independen tidak berpengaruh terhadap tax avoidance, leverage berpengaruh terhadap tax avoidance. Kepemilikan institusional dapat memperkuat moderasi antara pengaruh karakter eksekutif dengan tax avoidance, kepemilikan institusional dapat memperlemah moderasi antara profitabilitas dan leverage dengan tax avoidance. JEL Classification : H26, G38, M41

scholarly journals FAKTOR INTERNAL PENDORONG TERJADINYA PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR INFRASTRUKTUR, UTILITAS, DAN TRANSPORTASI

2021 ◽  
Vol 07 (01) ◽  
Author(s):  
Rini Handayani ◽  
◽  
Endah Purnama Sari ◽  
Enny Prayogo ◽  
Elvina Elvina ◽  
...  
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Company Size ◽  
Probability Sampling ◽  
Purposive Sampling ◽  
Time Period

Abstrak: Peneitian ini bertujuan untuk menguji bagaimana peran ukuran perusahaan dan kepemilikan institusional mempengaruhi tax avoidance yang dimoderasi oleh variabel profitabilitas. Populasi sebagai objek riset ini menggunakan seluruh perusahaan yang listing di Bursa Efek Indonesia (BEI). Sampel yang digunakan sebagai objek penelitian diperoleh dengan menggunakan metode nonprobability sampling teknik purposive sampling yaitu perusahaan-perusahaan yang bergerak di bidang infrastructure, utilities, and transportation yang listing di BEI pada periode waktu 2014—2018. Kriteria yang ditetapkan peneliti adalah perusahaan yang tidak memenuhi kriteria yang telah ditetapkan, tidak digunakan dalam penelitian ini. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan berpengaruh terhadap tax avoidance sementara kepemilikan institusional tidak berpengaruh terhadap tax avoidance. Profitabilitas terbukti dapat memperkuat pengaruh ukuran perusahaan dan kepemilikan institusional terhadap tax avoidance. Implikasi dari hasil riset ini dapat memberikan masukan dan pengetahuan bagi Perusahaan dalam mengambil keputusan dan menyelesaikan tindakan tax avoidance yang akan dan sudah dilakukan perusahaan dan bagi manajemen perusahaan dapat memikirkan strategi yang sesuai untuk mengalokasikan biaya di dalam perusahaan untuk meminimalkan tax avoidance. Abstract: This research has the aim of seeing how the role of Company Size and Institutional Ownership affects Tax Avoidance which is moderated by the Profitability variable. The population as the object of this research uses all companies listed on the Indonesian Stock Exchange (IDX). The sample used as the research object was obtained using non-probability sampling method, purposive sampling technique, namely companies engaged in the infrastructure, utilities, and transportation sectors listed on the IDX in the 2014-2018 time period. The criteria set by the researcher are companies that do not meet the predetermined criteria, not used in this study. The results of this study indicate that company size has an effect on tax avoidance while institutional ownership has no effect on tax avoidance. Profitability is proven to strengthen the influence of company size and institutional ownership on tax avoidance. The implication of the results of this research can provide input and knowledge for the company in making decisions and resolving tax avoidance actions that the company will and have taken and for company management to think about appropriate strategies to allocate costs within the company to minimize 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 PENGHINDARAN PAJAK TERHADAP BIAYA HUTANG DAN KEPEMILIKAN INSTITUSIONAL SEBAGAI PEMODERASI

2019 ◽  
Vol 21 (1) ◽  
pp. 47-60
Author(s):  
FAHREZA UTAMA ◽  
DWI JAYA KIRANA ◽  
KORNEL SITANGGANG
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Cost Of Debt ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Section Data ◽  
The Cost ◽  
The Relationship

The aim of this study is to test the influence of tax avoidance towards the cost of debt moderated by institutional ownership. In this research, tax avoidance measured by proxy of Book Tax Different (BTD) and Cash Effective Tax Rate (CETR). The population in this research is manufacturing firms that listed on Indonesia Stock Exchange (IDX) with 2015-2017 time periods. The amount of sample before outlier is 198 datas collected with purposive sampling method, then the amount of sample after outlier is 187 datas for first model and 186 datas for second model. Cross section data is used in this research. Multiple linear regression, determination coefficients, and partial test (t-test) is used with some help of programming data using SPSS (Statistical Product and Service Solution) 23th version to analize in this research. The result of this study indicate tax avoidance has not significant influence towards the cost of debt, and institutional ownership can’t moderate the relationship between tax avoidance and the cost of debt.

scholarly journals Faktor yang Mempengaruhi Tax Avoidance dengan Ukuran Perusahaan sebagai Variabel Kontrol

2021 ◽  
Vol 9 (2) ◽  
pp. 235-244
Author(s):  
Desy Mariani ◽  
Suryani Suryani
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Control Variable ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Retail Trade ◽  
Company Size ◽  
Sales Growth ◽  
The Government

For companies, taxes are costs that reduce profits. The company wants to pay the minimum tax so that the profit earned by the company does not decrease, while from the government side, tax collection is used to finance the implementation of state development. This difference also causes taxpayers to tend to avoid taxes to reduce their tax burden, so that state revenue from the tax sector is still not maximized. This study aims to determine the factors that affect tax avoidance with company size as a control variable. This study uses a sample of trading, service and investment companies in the wholesale and retail trade sub-sector listed on the Indonesia Stock Exchange for the period 2014-2018. The sampling method used in this study was purposive sampling method, where according to the established criteria, 22 companies were obtained and the data used were secondary data. The analysis technique used in this study is multiple linear regression analysis using the Statistical Product and Service Solutions (SPSS) v.20.0 program. The results show that Leverage, Sales Growth and Company Size have a positive effect on tax avoidance, while liquidity and fixed asset intensity have no effect on tax avoidance, thus company size can control Leverage and Sales Growth to influence tax avoidance.

scholarly journals The Effect of Business Strategy, Leverage, Profitability and Sales Growth on Tax Avoidance

2019 ◽  
Vol 16 (2) ◽  
pp. 66
Author(s):  
Lidia Wahyuni ◽  
Robby Fahada ◽  
Billy Atmaja
Keyword(s):  
Business Strategy ◽  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Multiple Linear Regression Model ◽  
Secondary Data ◽  
Sampling Technique ◽  
Positive Influence ◽  
Sales Growth ◽  
Manufacturing Companies

This study aims to analyze the effect of business strategy, leverage, profitability and sales growth on tax avoidance. Sample companies involved in tax avoidance were obtained from surveys of manufacturing companies listed on the Indonesia Stock Exchange. The data covers a period of four years from 2014 to 2017. The sample used is secondary data originating from the IDX.com website with the sampling technique that is the purposive sampling method. Data analysis used is a multiple linear regression model. Based on the results of the analysis that has been done, it can be concluded as follows (1) Business strategy has a positive influence on tax avoidance (2) leverage has a positive influence on tax avoidance (3) profitability has no effect on tax avoidance (4) sales growth has an influence positive for tax avoidance

scholarly journals Pengaruh Corporate Governance dan Profitabilitas terhadap Penghindaran Pajak dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi

2019 ◽  
Vol 29 (1) ◽  
pp. 128
Author(s):  
Ni Putu Ayu Indira Yuni ◽  
Putu Ery Setiawan
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Negative Influence ◽  
Company Size ◽  
Food And Beverage ◽  
Relationship Of

This study aims to determine the effect of corporate governance and profitability on tax avoidance with company size as a moderator. The number of samples analyzed were 55 samples of food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017. Determination of samples using purposive sampling technique. Analysis of research data using multiple linear regression and moderation regression analysis. The results of the analysis show that institutional ownership and independent commissioners have a negative influence on tax avoidance. Profitability has a positive effect on tax avoidance. The size of the company strengthens the relationship of institutional ownership with tax avoidance. Company size is not able to moderate independent commissioners with tax avoidance. Company size weakens profitability relations with tax avoidance. Keywords : Tax avoidance; corporate governance; profitability; and company size.

scholarly journals Pengaruh Kompetensi Eksekutif, Ukuran Perusahaan, Komisaris Independen, dan Kepemilikan Institusional Terhadap Tax Avoidance

2017 ◽  
pp. 117
Author(s):  
Retta Merslythalia ◽  
Mienati Somya Lasmana
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Firm Size ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies

This research aims to examine the effect of executive competency, the firm size, the independent commissioner and the institutional ownership towards tax avoidance. The number of population in this research is 141 manufacturing companies which are listed in Indonesia Stock Exchange during 2012 to2014. This research uses purposive sampling technique. The multiple linear regression analysis is used to analyze the data. There are 49 companies used as the samples of this study. Based on the conducted data analysis on this research, it concludes that:( 1 ) the executive competence has no effects on tax avoidance ( 2 ) the firm size has no effects on tax avoidance ( 3 ) the independent commissioner has no effects on tax avoidance while ( 4 )the institutional ownership affects tax avoidance.

scholarly journals ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE

2021 ◽  
Vol 5 (2) ◽  
pp. 121-131
Author(s):  
Afriyanti Hasanah
Keyword(s):  
Corporate Governance ◽  
Audit Quality ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Company Size ◽  
Political Connection ◽  
Good Corporate Governance

This study aims to analyze the effect of Good Corporate Governance on tax avoidance.This study uses 4 variables for measuring Good Corporate Governance namely Institutional Ownership, Audit Quality, Company Size, and Political Connection. The population of this study are all manufacturing sector companies that have been listed on the Indonesia Stock Exchange (BEI) in the 2013-2017 period with a total final sample of 160 companies that have met the criteria. The samples in this study used nonprobability sampling method with purposive sampling technique in order to get a sample size of 32 companies. Data analysis technique used was simple linear regression analysis of each variable by using Eviews. The results showed that Institutional Ownership did not affect tax avoidance, while Audit Quality, Company Size, and Political Connection had an influence on tax avoidance.  Keywords:  Tax Avoidance, Institutional ownership, Audit Quality, Company Size, and Political Connection

Sign in / Sign up

Export Citation Format

Share Document