scholarly journals THE EFFECT OF EXECUTIVE COMPENSATION, REPRESENTATION OF CHIEF FINANCIAL OFFICER’S WOMEN, EXECUTIVE CHARACTERISTIC ON TAX AGGRESSIVENESS

2021 ◽  
Vol 10 (2) ◽  
pp. 153-167
Author(s):  
Listya Sugiyarti
Keyword(s):  
Executive Compensation ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Chief Financial Officer ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Financial Report ◽  
Purposive Sampling

Abstract: The Effect of Executive Compensation, Representation of Chief Financial Officer’s Women, Executive Characteristic on Tax Aggressiveness. The purpose of this study was to determine the effect of executive compensation, female CFO representation, executive characteristics on tax aggressiveness in companies listed on the Indonesia Stock Exchange for the period 2013-2017. The population in this study were manufacturing companies on the Indonesia Stock Exchange for the period 2013-2017. The number of manufacturing companies sampled in this study were 12 companies with 5 years of observation. Based on the purposive sampling method, the total sample is 60 financial report data. This study uses multiple linear regression analysis techniques, t test with the application of the SPSS 24 program. The results of this research showed that the variables of executive compensation have a positive and significant impact on aggressiveness tax, Representation of Chief Financial Officer (CFO) Women has no significant on aggressiveness tax, and the variable executive characteristic has a negative and significant impact on aggressiveness tax. Simultaneously, executive compensation, Representation of Chief Financial Officer (CFO) Women and executive characteristics have an impact on tax aggressiveness.Keywords: Executive Compensation, Representation of Chief  Financial Officer (CFO) Women, Executive Characteristics, Tax Aggressiveness Abstrak: Pengaruh Kompensasi Eksekutif, Keterwakilan CFO Wanita, Karakteristik Eksekutif terhadap Agresivitas Pajak. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kompensasi eksekutif, keterwakilan CFO wanita, karakteristik eksekutif terhadap agresivitas pajak pada perusahaan yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Populasi dalam penelitian ini adalah perusahaan manufaktur di Bursa Efek Indonesia periode 2013-2017. Jumlah perusahaan manufaktur yang dijadikan sampel dalam penelitian ini adalah 12 perusahaan dengan pengamatan selama 5 tahun. Berdasarkan metode purposive sampling, total sampel adalah 60 data laporan keuangan. Penelitian ini menggunakan tehnik analisis regresi linier berganda, uji t dengan aplikasi program SPSS 24. Hasil penelitian ini menunjukkan bahwa secara parsial variabel kompensasi eksekutif berpengaruh positif dan signifikan terhadap agresivitas pajak, keterwakilan CFO wanita tidak berpengaruh signifikan terhadap agresivitas pajak, dan karakteristik eksekutif memiliki pengaruh negatif dan signifikan terhadap pajak agresivitas.Kata kunci: Kompensasi Eksekutif, Keterwakilan CFO Wanita, Karakteristik Eksekutif, Agresivitas Pajak

scholarly journals PROFITABILITAS, KARAKTER EKSEKUTIF, KEPEMILIKAN KELUARGA DAN TAX AVOIDANCE PERUSAHAAN

2020 ◽  
Vol 4 (1) ◽  
pp. 93-106
Author(s):  
Putu Kepramareni ◽  
Ida Ayu Nyoman Yuliastuti ◽  
Ni Wayan Ari Suarningsih
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Multiple Linear Regression Analysis ◽  
Family Ownership ◽  
Manufacturing Companies ◽  
Corporate Tax ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Positive Effect

Abstrak   Tax avoidance  merupakan upaya yang dilakukan seseorang untuk mengurangi atau meminimalkan kewajiban pajaknya tanpa melanggar ketentuan undang-undang perpajakan yang berlaku. Wajib pajak berusaha untuk meringankan kewajiban pembayaran pajak dengan meminimalkan jumlah pajak yang harus dibayar. Terdapat beberapa faktor yang dapat mempengaruhi seseorang dalam melakukan tax avoidance yaitu profitabilitas, karakter eksekutif dan kepemilikan keluarga. Penelitian ini bertujuan untuk menguji pengaruh dari variabel-variabel tersebut yaitu variabel profitabilitas, karakter eksekutif dan kepemilikan keluarga terhadap variabel tax avoidance. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2014-2018. Sampel yang digunakan dalam penelitian ini sebanyak 14 perusahaan yang diperoleh melalui metode purposive sampling dan diteliti selama 5 tahun sehingga sampel dalam penelitian ini sebanyak 70 sampel. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi linear berganda. Hasil analisis menunjukkan bahwa profitabilitas tidak berpengaruh terhadap tax avoidance perusahaan, sedangkan karakter eksekutif dan kepemilikan keluarga berpengaruh positif terhadap tax avoidance  perusahaan.   Kata kunci: profitabilitas, karakter eksekutif, kepemilikan keluarga dan tax avoidance   Abstract   Tax avoidance is an attempt by someone to reduce or minimize their tax obligations without violating the provisions of applicable tax laws. Taxpayers try to ease the tax payment obligations by minimizing the amount of tax that must be paid. There are several factors that can influence someone in doing tax avoidance, namely profitability, executive character and family ownership. This study aims to examine the effect of these variables, namely profitability, executive character and family ownership on tax avoidance variables. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange during the 2014-2018 period. The samples used in this study were 14 companies obtained through the purposive sampling method and studied for 5 years so that the samples in this study were 70 samples. Data analysis technique used in this study is multiple linear regression analysis techniques. The analysis shows that profitability has no effect on corporate tax avoidance, while executive character and family ownership have a positive effect on corporate tax avoidance.   Keywords: profitability, executive character, family ownership and tax avoidance

scholarly journals PENGARUH PAJAK, TUNNELING INCENTIVE, DEBT COVENANT DAN PROFITABILITAS TERHADAP KEPUTUSAN MELAKUKAN TRANSFER PRICING

2020 ◽  
Vol 3 (1) ◽  
Author(s):  
Ahmad Junaidi ◽  
Nensi Yuniarti. Zs
Keyword(s):  
Stock Exchange ◽  
Transfer Pricing ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Debt Covenants ◽  
Debt Covenant

This study aims to determine the effect of taxes, tunneling incentives, debt covenants, and profitability on the company's decision to transfer pricing. The data used in this study is secondary data obtained from accessing the web www.idx.co.id. The population of this research was manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The sampling technique used was purposive sampling. The number of companies sampled in the study was 27 companies so that the total sample of the study was 135 observations. This study used the multiple linear regression analysis technique. The results of this study known there are still many variables outside the research that can explain transfer pricing.The determination coefficient is 0.441 which means that 44.1%. It indicates that the company transfers pricing is influenced by these variables, while the rest is explained by other variables.Based on the  result can be concluded that taxes, debt covenants and profitability has a positive effect on the decision to transfer pricing. While the tunneling incentive does not effect the decision to conduct transfer pricing.Keywords: Tax, Tunneling Incentive, Debt Covenant, Profitability, and Transfer Pricing

Thin Capitalization, Transfer Pricing Aggresiveness, Penghindaran Pajak

2019 ◽  
Vol 2 (1) ◽  
pp. 1-28
Author(s):  
Teza Deasvery Falbo ◽  
Amrie Firmansyah
Keyword(s):  
Regression Analysis ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Tax Revenue ◽  
Manufacturing Companies ◽  
Thin Capitalization

The increase in tax revenue in Indonesia is not accompanied by an increase in tax ratio The low tax ratio indicatestax avoidance practices in Indonesia. Some tax avoidance practices can be conductedthrough transfer pricing and thin capitalization.This study is aimed to examine empirically the effect of thin capitalization as well as transfer pricing aggressiveness on tax avoidance practice in Indonesia. This study uses manufacturing companies which are listed on Indonesia Stock Exchange (IDX) within the period 2013-2015. Using purposive sampling, the selected samples in this study are 90 companies, so the total sample is 270 samples. The hypothesis examination used in this study is multiple linear regression analysis of panel data.The results of this study suggest that thin capitalization is positively associated with tax avoidance,while transfer pricing aggressivenessis not associated with tax avoidance.

scholarly journals Pengaruh Struktur Kepemilikan Perusahaan Dan Karakteristik Komite Audit Terhadap Keinformatifan Laba Akuntansi

2020 ◽  
Vol 2 (4) ◽  
pp. 3628-3641
Author(s):  
Maila Yanti ◽  
Salma Taqwa
Keyword(s):  
Ownership Structure ◽  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Accounting Earnings ◽  
Financial Expertise

Informativeness of accounting earnings is the ability of earnings in the level of decision making or return. This study aims to examine the effect of firm ownership structure , audit committee independence, financial expertise audit committee on earning informativeness. This research is a type of causal associative research with a quantitative approach. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The Sample was selected using a purposve sampling method with a total sample of 34 samples. The data used is secondary data from the company's annual report. The analytical method used is multiple linear regression analysis. The results showed that there was no influence of ownership structure and audit committee characteristics on earnings informativeness

scholarly journals PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN PUBLIK DI INDONESIA (Studi Empiris Pada Perusahaan Manufaktur di BEI 2012-2014)

2017 ◽  
Vol 2 (1) ◽  
Author(s):  
Dianing Ratna Wijayani
Keyword(s):  
Intellectual Capital ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Return On Equity ◽  
Positive Effect

The purpose of this research was to examine the effect of intellectual capital on Return On Assets, Earning Per Share and Return On Equity. The population of this research is manufacturing companies listed on the Stock Exchange the period 20122014, a total sample of companies amounted to 51 samples were taken by using purposive sampling method. The method of analysis in this research is multiple linear regression analysis. The results of this study indicate that intellectual capital significant positive effect on ROA. This condition occurs because if the human resource capacity the better, it is expected to produce profitability Return on Assets increased. Intellectual capital is significant positive effect on EPS. This condition occurs because when intellectual capital is getting better, the public trust in the company, the better, so that the products or services offered by the company is accepted by the community and increasing revenue. Intellectual capital is significant positive effect on ROE. This condition occurs because the intellectual capital increases, the company has been using its capital more effectively to improve human resources, so that the performance of employees to generate increasing profits. Keyword : Intellectual Capital, Financial Performance, Return on Assets, Earning Per Share and Return On Equity

scholarly journals PENGUNGKAPAN SOSIAL, DIVERSIFIKASI PERUSAHAAN, DAN KOMPENSASI BONUS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BEI

2017 ◽  
Vol 20 (1) ◽  
pp. 70 ◽  
Author(s):  
Dwi Ermayanti
Keyword(s):  
Earnings Management ◽  
Annual Report ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Corporate Diversification ◽  
Manufacturing Companies ◽  
Purposive Sampling

Penelitian ini bertujuan untuk mengetahui pengaruh Pengungkapan Sosial, Diversifikasi Perusahaan dan Kompensasi Bonus baik secara bersama sama (Simultan) maupun individu (Parsial) terhadap terhadap Manajemen Laba pada perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012-2014. Data dalam penelitian ini merupakan data sekunder yang diperoleh dari laporan keuangan dan Laporan Tahunan perusahaan dalam Indonesia Stock Exchange (IDX). Populasi dalam peneltian ini yaitu perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2012– 2014 yaitu sebanyak 141 tiap tahunnya dengan pengambilan sampel secara purposive sampling dan diperoleh sampel sebanyak 33 perusahaan tiap tahunnya. Metode analisis data yang digunakan dalam penelitian ini adalah menggunakan analisis regresi linier berganda guna menguji hipotesis yang ada dengan menggunakan program SPSS versi 16. Dari hasil penelitian menunjukkan bahwa tidak semua variabel bebas yang digunakan dalam penelitian ini memiliki pengaruh signifikan terhadap Manajemen LabaThis study aims to determine the effect of Social Disclosure, Corporate Diversification and Compensation Bonuses both together (simultaneous) or individually (Partial) against the Earnings Management in Manufacturing Companies listed on the Indonesia Stock Exchange in 2012-2014. The data in this research is secondary data obtained from the financial statements and the Annual Report of companies in Indonesia Stock Exchange (IDX). The population in this research is manufacturing companies listed in Indonesia Stock Exchange in the year 2012-2014 as many as 141 each year with sampling purposive sampling and obtained a sample of 33 companies each year. Methods of data analysis used in this study were using multiple linear regression analysis to test hypotheses using SPSS version 16. The results showed that not all independent variables used in this study had a significant influence on Earnings Management.

scholarly journals ANALISIS PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA)

AKUNTABILITAS ◽  
2019 ◽  
Vol 12 (2) ◽  
pp. 145-160
Author(s):  
Randi Febrian ◽  
Tertiarto Wahyudi ◽  
Ahmad Subeki
Keyword(s):  
Earnings Management ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Linear Regression Analysis ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Tax Planning ◽  
Manufacturing Companies ◽  
Deferred Tax ◽  
Tax Expense

This study aims to analyze the effect of tax planning and deferred tax expense to earnings management. The data used in this study is data based on annual financial statements of manufacturing sector companies listed on the Indonesia Stock Exchange period 2013-2015. Sampling method using purposive sampling. The number of manufacturing companies sampled as many as 40 companies for three years, so the total sample of research is 120. The method of analysis used is multiple linear regression analysis. Based on the results of this study shows that partially tax planning has a significant effect on earnings management with a significance of 0.000. Deferred tax expense does not have a significant effect on earnings management with significance of 0.412. While simultaneous tax planning and deferred tax burden have significant effect to earnings management with significance equal to 0,001.

scholarly journals Pengaruh Likuiditas dan Ukuran Perusahaan terhadap Return Saham pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman

2021 ◽  
Vol 8 (1) ◽  
pp. 25-31
Author(s):  
Hendra Lesmana ◽  
Wati Erawati ◽  
Husni Mubarok ◽  
Ery Suryanti
Keyword(s):  
Stock Returns ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
T Test ◽  
Company Size ◽  
Manufacturing Companies

This study aims to test whether liquidity and company size have an influence on stock returns in manufacturing companies in the food and beverage sub-sector in 2017-2019. The total population of this study was 26 companies with a total sample of 11 manufacturing companies listed on the Indonesia Stock Exchange with a study period of three years so that the research sample was 33 data. The data used is secondary data from various reliable sources. The sampling technique used was purposive sampling method. The independent variables include liquidity and company size, while the dependent variable is stock returns. Collecting data in this study using secondary data with documentation methods. The method of analysis of this research is using multiple linear regression analysis and t test. Based on the t test shows that (1) liquidity has a significant effect on stock returns (2) company size has an influence on stock returns.The company’s ability to pay debts on time will make the stock returns be returned appropriately. Mean while, company size has a positive and insignificant effect on stock returns.

scholarly journals Pengaruh Profitabilitas, Leverage, Komite Audit, dan Karakter Eksekutif Terhadap Tax Avoidance

2019 ◽  
pp. 1202
Author(s):  
Syifa Pitaloka ◽  
Ni Ketut Lely Aryani Merkusiawati
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Negative Effect

Tax avoidance is an action taken to minimize tax payments legally by utilizing loopholes in tax regulations. This study aims to examine the effect of profitability, leverage, audit committee, and executive character on tax avoidance. Manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017, with a total sample of 68 companies so that the number of observations was 204 selected as samples in this study. The sample selection uses probability sampling with purposive sampling technique. Based on the result of multiple linear regression analysis the results show that profitability, leverage, and executive character have a positive effect on tax avoidance, while the audit committee has a negative effect on tax avoidance. Keywords: Tax avoidance, profitability, leverage, audit committee, character executive

INFLUENCE OF AUDIT COMMITTEE COMPETENCE, AUDIT COMMITTEE INDEPENDENCE, INDEPENDENT COMMISSIONER AND LEVERAGE ON TAX AGGRESSIVENESS

2017 ◽  
Vol 5 (2) ◽  
pp. 109 ◽  
Author(s):  
Ni Putu Ayu Arismajayanti ◽  
I Ketut Jati
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Legal Entity ◽  
Tax Aggressiveness ◽  
Analysis Technique ◽  
Negative Effect ◽  
The Government

<p>Tax is an important element in sustaining the government budget and an obligation that must be fulfilled by taxpayers, both individual and legal entity. The unfulfilled tax revenue target in Indonesia is caused by several factors. One of them is that there is an indication that company as the taxpayer of a legal entity commits tax aggressiveness. There is a difference of interest between the company and the government that causes the company to arrange a plan for reducing the cost of corporate taxes both legally and illegally. This study aims to obtain empirical evidence of the influence of audit committee competence, audit committee independence, independent commissioner and leverage on tax aggressiveness. The object in this study was manufacturing companies listed on the Indonesia Stock Exchange period 2013-2016. The sample used in this study was 176 companies selected by purposive sample by using multiple linear regression analysis technique. The results of this study indicate that the audit committee competence and independent commissioner variables have no effect on tax aggressiveness, audit committee independence has a negative effect on tax aggressiveness, and leverage has a positive effect on tax aggressiveness.</p>

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