The Effect Of Return On Asset, Company Age, And Sales Growth On Tax Avoidance With Company Size As A Moderating Variable

Academia Open ◽  
2021 ◽  
Vol 5 ◽  
Author(s):  
Laili Faradia ◽  
Herman Ernandi
Keyword(s):  
Quantitative Research ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Total Sample ◽  
Company Size ◽  
Sales Growth ◽  
Firm Age ◽  
Return On Assets ◽  
Inner Model

This study aims to determine the effect of Return On Assets,Company Age and Sales Growth on Tax Avoidance with Company Size as Moderating Variables.This study used quantitative research methods.In this case the object of research is a manufacturing company in the consumer goods industry sector which is listed on the Indonesia Stock Exchange during 2017-2019 using the purposive sampling method.Samples collected in this study comes from secondary data obtained through the documentation technique as much as 25 companies with total sample as many as 75 sample companies.Analysis technique data used that includes the outer model, inner model and path analysis with Smart PLS 3.2.8 for windows program.The results of this study are that Return On Assets and Sales Growth has no significant effect on the implementation of Tax Avoidance which is moderated by Companey Size and Company Age has a positive and significant effect on the implementation of Tax Avoidance and is moderated by Companey Size Keywords–Return On Asset;Firm Age;Sales Growth;Firm Size;Tax Avoidance Abstrak.Penelitian ini bertujuan untuk mengetahui pengaruh Return On Asset, Umur Perusahaan, dan Pertumbuhan Penjualan Terhadap Tax Avoidance dengan Ukuran Perusahaan Sebagai Variabel Moderating.Pada penelitian ini menggunakan metode penelitian kuantitatif.Dalam hal ini yang menjadi obyek penelitian adalah perusahaan manufaktur sektor industry barang konsumsi yang terdaftar di Bursa Efek Indonesia selama tahun 2017–2019 dengan menggunakan metode purposive sampling.Sampel yang digunakan dalam peneltian ini sebanyak 25 perusahaan dengan jumlah keseluruhan 75 sampel.Teknik analisis menggunakan data yang meliputi outer model, inner model dan analisis jalur dengan program Smart PLS 3.2.8 for windows.Hasil penelitian ini adalah Return On Assets dan Pertumbuhan Penjualan tidak berpengaruh secara signifikan terhadap penerapan Tax Avoidance yang dimoderasi oleh Ukuran Perusahaan dan Umur Perusahaan memiliki pengaruh positif dan signifikan terhadap penerapan Tax Avoidance dan dimoderasi oleh Ukuran Perusahaan. Kata kunci–Return On Asset;Ukuran Perusahaan;Pertumbuhan Penjualan;Ukuran Perusahaan;Tax Avoidance

scholarly journals Analisis Faktor-Faktor yang Mempengaruhi Penghindaran Pajak pada Perusahaan Pertambangan Di Bursa Efek Indonesia (BEI) Tahun 2016-2018

2020 ◽  
Vol 1 (1) ◽  
pp. 28
Author(s):  
Dwi Fionasari
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Company Size ◽  
Sales Growth ◽  
Return On Assets ◽  
Mining Companies ◽  
Multiple Regression Models ◽  
Secondary Data Sources

The purpose of this study is to examine the effect of return on assets, leverage, company size and sales growth on tax avoidance. The population in this study were all mining companies listed on the Indonesia Stock Exchange during the period from 2016 to 2018. The research sample was obtained by using the purposive sampling method, where only 21 mining companies listed on the Indonesia Stock Exchange met all the criteria so that 63 data were obtained, used as a research sample. The data is secondary data. Sources of data in this study were obtained from the Indonesia Stock Exchange website. This study uses multiple regression models to examine the effect of each variable on tax avoidance. Based on the results of the study, it can be concluded that the variable return on assets, leverage, company size and sales growth affect tax avoidance.

scholarly journals PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR SEKTOR FOOD & BEVERAGE YANG TERDAFTAR DI BEI PERIODE 2014-2018

2019 ◽  
Vol 4 (02) ◽  
Author(s):  
Yanna Wulandari ◽  
Achmad Maqsudi
Keyword(s):  
Quantitative Research ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Partial Least Square ◽  
Least Square ◽  
Company Size ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Food And Beverage

ABSTRACTThis study aims to examine and analyze the effect of company size, leverage and sales growth on tax avoidance with profitability as an intervening variable in the food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period. This type of research is quantitative research with a descriptive approach. The data used are secondary data in the form of company financial statements obtained from the IDX website. The sample studied was 6 food and beverage manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period using purposive sampling techniques. Data analysis techniques in this study used PLS (Partial Least Square) 3.0 software. The results of this study indicate that company size, leverage, and sales growth have no significant effect on profitability and tax avoidance. But profitability as an intervening variable has a significant effect on tax avoidance.Keywords: Company Size, Leverage, Sales Growth, Profitability, Tax Avoidance

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 PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN SALES GROWTH TERHADAP TAX AVOIDANCE

2020 ◽  
Vol 7 (1) ◽  
pp. 127
Author(s):  
Maria Qibti Mahdiana ◽  
Muhammad Nuryatno Amin
Keyword(s):  
Stock Exchange ◽  
Statistical Tests ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Total Sample ◽  
Company Size ◽  
Sales Growth ◽  
Significant Positive Effect ◽  
Sustainability Reports ◽  
Positive Effect

<p>This study investigated the effect of profitability, leverage, company size, and sales growth on tax avoidance. This research uses quantitative method, the data used are secondary data taken from financial reports and company sustainability reports. The sampling technique used a purposive sampling method of 25 companies listed on the Indonesia Stock Exchange from 2015 to 2018. The total sample used were 100 companies that revealed complete financial and sustainability reports from 2015 to 2018. Data analysis techniques used descriptive statistical tests and multiple regression tests. The result show that (1) profitability has a significant positive effect on tax avoidance (2) leverage has a significant positive effect on tax avoidance (3) company size does not affect tax avoidance and (4) sales growth does not affect the tax avoidance variable.</p>

scholarly journals Pengaruh Umur Perusahaan, Profitabilitas dan Pertumbuhan Penjualan Terhadap Tax Avoidance

2021 ◽  
Vol 5 (1) ◽  
pp. 25-34
Author(s):  
Tongam Sinambela ◽  
Lisa Nuraini
Keyword(s):  
Stock Exchange ◽  
Sample Selection ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Annual Reports ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Financial Reports ◽  
Food And Beverage

This study aims to obtain empirical evidence about the effect of Firm Age, Profitability (Return on Assets), and Sales Growth (Sales Growth) on tax avoidance. This study is a quantitative study using secondary data in the form of financial reports and annual reports of food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2019. The sample selection used the purpose sampling method. The data analysis technique uses multiple regression analysis with SPSS 20. The results of this study are that the age of the company has a positive and significant effect on tax avoidance. Variable return on assets has a positive effect on tax avoidance. Sales growth variable has no effect on tax avoidance. This is because high sales growth does not necessarily affect the profit generated because each period also produces a different cost of goods sold.

scholarly journals The Effect of Audit Committee, Leverage, Return on Assets, Company Size, and Sales Growth on Tax Avoidance

2019 ◽  
Vol 4 (3) ◽  
pp. 171-185
Author(s):  
Fauzan Fauzan ◽  
Dyah Ayu Ayu ◽  
Nashirotun Nisa Nurharjanti
Keyword(s):  
Data Analysis ◽  
Multiple Regression ◽  
Audit Committee ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Company Size ◽  
Sales Growth ◽  
Return On Assets ◽  
Analysis Techniques

The purpose of this research is to analyze the effect of effect of audit committee, leverage, return on assets, company size, and sales growth of tax avoidance. The population in this research is  a manufacturing company listed in Indonesia Stock Exchange (IDX) period 2014-2016. The sample is determined by purposive sampling technique and obtained sample of 60 companies. This research uses multiple regression data analysis techniques. The result in this research is audit commitee, leverage, return on assets, company size, and sales growth influence to tax avoidance.

scholarly journals The Effect of Company Characteristics and Sales Growth on Sustainability Report

2021 ◽  
pp. 21-31
Author(s):  
Riaty Handayani
Keyword(s):  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Technology Readiness Level ◽  
Readiness Level ◽  
Company Growth ◽  
Sustainability Report

The sustainability of manufacturing companies is still an issue for innovative business activities in meeting the needs of future generations. The problem that becomes the urgency of this research is that return on assets, leverage, and sales growth affects the sustainability report. For this reason, quantitative research with multiple regression analysis is carried out for testing and examining the effect of company characteristics and sales growth on the sustainability report. The data used in this study is secondary data in the form of financial statements of each sample company, namely manufacturing companies that have been audited to be reported to the Indonesia Stock Exchange (IDX) from 2015-2019. Measurements in company characteristics are measured by return on assets (ROA), Leverage, and company growth. The Technology Readiness Level (TKT) is a proof-of-concept of important analytical and experimental functions and/or characteristics. The output of this research design is an international journal. In this study, the results show that profitability and sales growth have a significant effect on the sustainability report and company size has no significant effect on the sustainability report.

scholarly journals Pengaruh Ukuran Perusahaan, Return On Asset, Debt To Asset Ratio dan Komite Audit terhadap Penghindaran Pajak

2020 ◽  
Vol 5 (1) ◽  
pp. 83
Author(s):  
Suryani Suryani
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Sample Selection ◽  
Tax Avoidance ◽  
Total Sample ◽  
Company Size ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Purposive Sampling ◽  
State Financing

Abstrak: Pajak merupakan salah satu sumber penerimaan Negara yang paling besar dalam pembiayaan negara. Semakin besar penerimaan pajak maka semakin baik bagi keberlangsungan suatu negara. Sebaliknya bagi perusahaan sebagai wajib pajak, pajak merupakan biaya yang mengurangi laba perusahaan sehingga semaksimal mungkin perusahaan akan melakukan cara agar membayar pajak dengan nilai yang minimal. Salah satu cara yang dapat digunakan oleh perusahaan adalah dengan melakukan penghindaran pajak (tax avoidance). Tujuan dari penelitian ini adalah untuk mengetahui apakah ada pengaruh dari ukuran perusahaan, return on asset, debt to asset ratio dan komite audit terhadap penghindaran pajak.  Data yang diteliti diperoleh dari laporan keuangan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Metode pemilihan sampel yang digunakan adalah metode purposive sampling dengan teknik analisis adalah regresi linier berganda. Populasi dalam penelitian ini adalah 144 perusahaan manufaktur dengan total sampel sebanyak 45 perusahaan. Hasil penelitian menunjukkan bahwa ukuran perusahaan dan return on asset berpengaruh negatif terhadap penghindaran pajak, sedangkan debt to asset ratio dan komite audit tidak berpengaruh terhadap persistensi laba.   Kata kunci: penghindaran pajak, ukuran perusahaan, return on asset, debt to asset ratio, komite audit     Abstract: Taxes are one of the largest sources of state revenue in state financing. The greater the tax revenue, the better for the sustainability of a country. Conversely for companies as taxpayers, tax is a cost that reduces company profits so that as much as possible the company will do the way to pay taxes with a minimum value. One way that can be used by companies is to avoid tax (tax avoidance). The purpose of this study is to determine whether there is an influence of company size, return on assets, debt to asset ratio and audit committee on tax avoidance. The data studied were obtained from the annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The sample selection method used is the purposive sampling method with the analysis technique is multiple linear regression. The population in this study were 144 manufacturing companies with a total sample of 45 companies. The results showed that company size and return on assets negatively affect tax avoidance, while debt to asset ratio and audit committee have no effect on earnings persistence.   Keywords: tax avoidance, size, return on asset, debt to asset ratio and audit committee

scholarly journals Faktor-Faktor yang Mempengaruhi Tax Avoidance

2020 ◽  
Vol 20 (1) ◽  
pp. 131
Author(s):  
Anis Susilowati ◽  
Riana Rahmawati Dewi ◽  
Anita Wijayanti
Keyword(s):  
Cash Flow ◽  
Audit Committee ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Audit Committees ◽  
Company Size ◽  
Sales Growth ◽  
Sample Data ◽  
Analytical Tools ◽  
Research Show

The research aims to determine the influence of company size, leverage, profitability, sales growth, audit committee, and cash flow operations against tax avoidance. Dependent variables in this study are tax avoidance while the independent variables used in this research are company size, leverage, profitability and audit committees. This research is focused on the LQ45 company listed on the Indonesia Stock Exchange (IDX) period 2015-2018. The selection of samples in this study used the purposive sampling method, thus obtained a sample of 51 sample data from the LQ45 company population listed on the Indonesia Stock Exchange (IDX) period 2015-2018. The analytical tools used in this study are multiple linear regression analyses. The results of this research show that the variable cash flow operations affect the tax avoidance, while the company size variables, leverage, profitability, sales growth and audit committees do not affect the tax avoidance.

scholarly journals Apakah Ukuran Perusahaan dan Kinerja Keuangan Mempengaruhi Perusahaan dalam Mengungkapkan Sustainability Report ?

2020 ◽  
Vol 4 (1) ◽  
pp. 1-9
Author(s):  
Dwi Indah Lestari ◽  
Merta Noer Vadila
Keyword(s):  
Financial Performance ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Quantitative Approach ◽  
Company Size ◽  
Return On Assets ◽  
Sustainability Reports ◽  
Sustainability Report ◽  
Descriptive Method

One way to increase corporate awareness and responsibility for the environment can be done through Sustainability reports. The purpose of this study is to analyze the effect of company size and financial performance on the disclosure of Sustainability Reports on non-financial sector companies listed on the Stock Exchange in 2017-2018 both partially and simultaneously. Company size is measured using total assets while financial performance is measured using the ratio of Return on Assets. This study uses secondary data obtained from the Indonesia Stock Exchange (IDX) and uses an associative descriptive method with a quantitative approach. This research uses purposive sampling method. The results of this study indicate that both partially and simultaneously, company size and financial performance do not significantly influence the disclosure of Sustainability Report elements. Keywords : Sustainability Report, Companies’ size, Financial Performance

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