scholarly journals Tax Avoidance Sebagai Latar Belakang Dalam Memanfaatkan Tax Deductible Expense (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI)

InFestasi ◽  
2019 ◽  
Vol 14 (2) ◽  
pp. 154
Author(s):  
Fitri Oktariani ◽  
Putu Indrajaya Lembut
Keyword(s):  
Stock Exchange ◽  
Tax Avoidance ◽  
Cost Of Debt ◽  
Linear Regression Method ◽  
Tax Rate ◽  
Research Population ◽  
The Government ◽  
The Cost ◽  
A Company ◽  
Positive Effect

<em><span lang="EN-US">This study aims to test and prove empirically the effect of tax avoidance on the cost of debt. The research population is a company listed on the Indonesia Stock Exchange with a sample of companies in the manufacturing category during 2012 to 2017, which is as many as 50 sample companies. Sampling uses purposive sampling and the data analysis method used is a simple linear regression method. The results of this study prove that tax avoidance has a positive effect on the cost of debt. Based on the results of testing this study, it can be concluded that the company will always use a tax deductible expense in its efforts to conduct tax avoidance regardless of the tax rate that has been imposed by the government.</span><span lang="EN-US">Thus, the government should consider further policies by focusing more on regulating the recognition of tax deductible expenses, rather than issuing a policy of reducing back rates, especially for corporate taxpayers. </span></em>

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 PENGARUH PENGHINDARAN PAJAK, KEPEMILIKAN INSTITUSIONAL, DAN PROFITABILITAS TERHADAP BIAYA HUTANG (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2011-2015)

2019 ◽  
Vol 7 (1) ◽  
pp. 58-69
Author(s):  
Elvis Nopriyanti Sherly ◽  
Desi Fitria
Keyword(s):  
Stock Exchange ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Cost Of Debt ◽  
Effective Tax Rate ◽  
Return On Assets ◽  
Tax Rate ◽  
Negative Effect ◽  
Internal Funds ◽  
The Cost

The purpose of this study is to prove the effect of tax avoidance, institutional ownership, and profitability on cost of debt. The sample consisted of 71 manufactured firms in listed in Indonesian Stock Exchange from 2011-2015 by using a purposive sampling method. The results of the study showed that the tax avoidance had negative effect on cost of debt. The meaning is getting smaller Cash Effective Tax Rate the cost of debt incurred greater. The results of this study also showed that the institutional ownership doesn’t had effect on cost of debt. Furthermore, the result of Return on Assets (ROA) as proxy profitability had a negative effect on cost of debt. The meaning that the higher the profitability of the company then the company will have a high internal funds that can be used in making the use of debt financing is getting smaller which causes the cost of debt also becomes smaller.

scholarly journals PENGARUH LEVERAGE DAN FIRM SIZE TERHADAP PENGHINDARAN PAJAK

2018 ◽  
Vol 6 (2) ◽  
pp. 223
Author(s):  
HARRY BARLI
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Linear Regression Method ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Data Source ◽  
A Company

This study aims to find evidence of the influence of Leverage and FirmSize against Avoidance of Taxes. Independent variables used in this study are Leverage and Firm Size. While the dependent variable in this research is Tax Avoidance as measured by Effective Tax Rate (ETR). The type of research used in this study is quantitative data. Source of data used in this research is secondary data. The population in this study is a company Property, Real Estate and Building Construction’s sector listed on the Indonesia Stock Exchange (IDX) during the period 2013-2017. Determination of this research sample using purposive sampling method and get sample of research as many as 34 companies. Hypothesis testing in this study using multiple linear regression method using SPSS version 22. The results of this study indicate that Leverage has an effect ontax evasion. Firm Size has no effect on tax avoidance. While simultaneously shows that Leverage and Firm Size together affect the Tax Avoidance.

scholarly journals structure of company ownership and tax avoidance in Indonesia

2021 ◽  
Vol 8 (3) ◽  
Author(s):  
Wima Rakayana ◽  
Made Sudarma ◽  
Rosidi Rosidi
Keyword(s):  
Ownership Structure ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Government Ownership ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Company Policy ◽  
The Government ◽  
Positive Effect

This study aims to explain the effect of ownership structure (family, government, institutional, foreign, managerial, public) on tax avoidance in Indonesia. This study employed quantitative research with regression analysis, regression method using the annual report on companies listed on the Indonesian stock exchange from the 2017-2019 period with a sample of 93 companies. The tax avoidance was measured using the Cash Effective Tax Rate. The results of this study indicate that the government ownership structure and foreign ownership structure have a positive effect on tax avoidance in Indonesia. Firm size emphasizes the influence of the independent variables on the dependent variable. Family, institutional, managerial, public ownership structures have no influence on tax avoidance. This study indicates that the ownership structure of the company can influence company policy in tax avoidance.

scholarly journals ANALISIS PENGARUH TAX AVOIDANCE TERHADAP COST OF DEBT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI SELAMA PERIODE 2010–2014

MODUS ◽  
2016 ◽  
Vol 28 (2) ◽  
pp. 137
Author(s):  
Janice Ekasanti Santosa ◽  
Heni Kurniawan
Keyword(s):  
Stock Exchange ◽  
Tax Avoidance ◽  
Financial Statements ◽  
Cost Of Debt ◽  
Efficient Management ◽  
Tax Savings ◽  
The Cost ◽  
Positive Effect ◽  
Observation Period ◽  
Tax Expense

Cost of debt borne by the company set by creditors based on how managementmanages the company. Effective and efficient management related to the way themanagement to increase revenue and suppress the load to obtain the maximum profit. Oneof the expense to be managed is the tax expense. Tax savings that they comply with the provisions of taxation known as tax avoidance. This study aims to reexamine the influenceof tax avoidance on the cost of debt on companies listed in the Indonesia Stock Exchange(BEI) in the period 2010-2014.This study uses financial statements of companies listed on the Stock Exchangeduring the period 2010-2014. Samples were selected using purposive sampling methodand obtained a sample of 49 companies with five years observation period, and the totalobserved data is of 245 data. Hypothesis testing is done by a simple linear regression.Based on the analysis, the result that tax avoidance positive effect on the cost of debton companies listed in the Indonesia Stock Exchange (BEI) in the period 2010-2014.Creditors consider tax avoidance as practices that involve risks thereby increasing the costof debt.Keywords: tax expense, cost of debt, tax avoidance, creditors, tax savings, manufacturingcompanies listed on the Stock Exchange.

scholarly journals PENGARUH KONSERVATISME AKUNTANSI DAN PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN

2019 ◽  
Vol 2 (2) ◽  
pp. 134
Author(s):  
Puradinda Zulfiara ◽  
Juli Ismanto
Keyword(s):  
Firm Value ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Accounting Conservatism ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Positive Effect

Aim of this research is to determine the effect of accounting conservatism and tax avoidance on firm value. The type of data used in this study is secondary data in the form of annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2016 period. The number of samples is 48 manufacturing companies. The data analysis technique used is regression analysis. The results of the study show that conservatism has a positive effect on firm value, tax avoidance has a negative effect on firm value. While simultaneously conservatism and tax avoidance have a positive effect on firm value. Thus this study supports that accounting conservatism has a role as a function of monitoring the company's investment policies and one way to maintain the value of the company in limiting losses that may arise from poorly performing investment decisions. The company that conducts tax avoidance (has a smaller effective tax rate) is an effort made by management to reduce the company's tax burden and is able to minimize expenditure for tax purposes so that management looks good in the eyes of shareholders.

scholarly journals PENGARUH PENGHINDARAN PAJAK TERHADAP BIAYA HUTANG PASCA PERUBAHAN TARIF PAJAK BADAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

2016 ◽  
Vol 3 (2) ◽  
pp. 113
Author(s):  
Nining Purwanti
Keyword(s):  
Panel Data Analysis ◽  
Tax Avoidance ◽  
Negative Influence ◽  
Cost Of Debt ◽  
Tax Rates ◽  
Rate Reduction ◽  
Tax Rate ◽  
Study Find ◽  
Tax Reduction ◽  
The Cost

The aim of the research is to analyze tax avoidance behavior to cost of debt moderated by tax rates changes, on manufacturing company in Indonesia in 2008-2010. Panel data analysis is used in this research. In this study usingbook tax gap to measure tax avoidance and using the models used by Lim (2010), Dwi Martani (2011) and Widya Sartika (2012) to meansure cost of debt. The study find that tax avoidance has negative influence on cost of debt. Tax avoidance creates a risk thereby increasing the cost of debt. In the period before tax rate reduction the influence of tax avoidance on cost of debt smaller compare after period of tax reduction, this indicates the presence of earning management conducted by the company before tax rate reduction.

scholarly journals PENGARUH PROFITABILITAS, LEVERAGE, CAPITAL INTENSITY, SALES GROWTH DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK

SIMAK ◽  
2021 ◽  
Vol 19 (01) ◽  
pp. 152-173
Author(s):  
Sasongko Wahyu Widodo ◽  
Sartika Wulandari
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Capital Intensity ◽  
Sales Growth ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Regression Test ◽  
Positive Effect

This research aimed to investigate the effect of profitability, leverage, capitalintensity, sales growth, and firm size against tax avoidance. Measurement of taxavoidance in this research used effective tax rate (ETR). This research usedmanufacturing companies listed in Indonesia Stock Exchange in 2017-2019. Thesample selection method used purposive sampling technique and obtained 140sample. The data analysis used was multiple linear regression test. The result ofthe analysis showed that profitability and firm size has no effect on tax avoidance.Meanwhile leverage and capital intensity has significant positive effect on taxavoidance. The result of the test showed that sales growth has a significantnegative effect on tax avoidance.

scholarly journals Analisis Faktor yang Mempengaruhi Kredibilitas Kinerja Perusahaan

2019 ◽  
Vol 28 (3) ◽  
pp. 1801
Author(s):  
Zaini Danu Brata ◽  
Maria M. Ratna Sari
Keyword(s):  
Corporate Governance ◽  
Ownership Structure ◽  
Stock Exchange ◽  
Sample Selection ◽  
Company Size ◽  
Company Performance ◽  
Good Corporate Governance ◽  
Research Population ◽  
A Company ◽  
Positive Effect

The purpose of this study is to determine the effect of the application of Good Corporate Governance, Ownership Structure, and Company Size on Company Performance. Several factors This study aims to determine the effect of Good Corporate Governance (CGPI) on the Performance of Companies listed on the IDX for the period 2013-2017. The research population is a company that is listed on the Indonesian stock exchange and at the same time follows the ranking of the Corporate Governance Perception Index with sample selection through a purposive sampling method. There are 55 companies that meet the criteria as research samples. The results show that Good Corporate Governance has a significant positive effect on company performance, Managerial Ownership has a positive and significant effect on company performance, Institutional Ownership does not have a positive and significant effect on Company Performance, Company Size positive and significant effect on Financial Performance. Keywords : Good corporate governance, ownership structure, company size, company performance.

Tax avoidance, tax risk and the cost of debt in a bank-dominated economy

2018 ◽  
Vol 33 (8/9) ◽  
pp. 683-699 ◽  
Author(s):  
Jost Hendrik Kovermann
Keyword(s):  
Interest Rates ◽  
Design Methodology ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Research Literature ◽  
Cost Of Debt ◽  
Content Type ◽  
Negative Effect ◽  
The Cost ◽  
The Relationship

Purpose The purpose of this paper is to investigate whether tax avoidance has a positive or negative effect on firms’ cost of debt. It further investigates whether the implications for the cost of debt are different for tax avoidance and tax risk. Design/methodology/approach Based on a sample of 201 firms listed on Frankfurt Stock Exchange from 2009 to 2014, three tests are performed using pooled OLS regression. Controlling for numerous variables that have been found to influence the cost of debt, a first model examines the relationship between tax avoidance and the cost of debt. A second model examines the relationship between tax risk and the cost of debt and a third model interacts tax avoidance with tax risk. Findings The results show that tax avoidance has a negative effect on the cost of debt; however, tax risk increases the cost of debt. These results indicate that creditors generally view tax avoidance as positive and that tax avoidance is not regarded as inherently risky. Although tax avoidance is rewarded by capital markets with lower interest rates, tax risk contributes to higher interest rates. The effect of tax avoidance on the cost of debt depends therefore on the level of tax risk. Originality/value This paper contributes to two distinct strands of research: literature investigating the driving factors behind the cost of debt and literature investigating the consequences of firms’ tax avoidance activities.

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