scholarly journals Political Connections and Tax Avoidance in Indonesia

2021 ◽  
Vol 6 (5) ◽  
pp. 276-282
Author(s):  
Bambang Ahmad Indarto ◽  
Wahyu Widarjo
Keyword(s):  
Empirical Evidence ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Political Connections ◽  
The Political ◽  
Significant Negative Effect ◽  
Insignificant Effect ◽  
Political Ties ◽  
Negative Effect ◽  
High Level

This study aims to provide empirical evidence on the effect of political connections on tax avoidance practices, as well as the effect of electoral year moderation on the effect of political connections on tax avoidance practices of companies listed on the Indonesia Stock Exchange between 2013 and 2019. The results of the analysis of 108 samples show that the political connections of the board of commissioners have a negative insignificant effect on tax avoidance. The electoral year cannot moderate, strengthen, or weaken the influence of the board of commissioners' political ties to tax avoidance. Furthermore, this study also discovers a significant negative effect of the board of commissioners' political connections on tax avoidance in companies with a high level of leverage.

scholarly journals Pengaruh Ukuran Perusahaan, Profitabilitas, Koneksi Politik dan Pengungkapan Corporate Social Responsibility Pada Tax Avoidance

2019 ◽  
pp. 1992
Author(s):  
Pande Putu Biantari Darmayanti ◽  
Ni Ketut Lely Aryani Merkusiawati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Participant Observation ◽  
Tax Avoidance ◽  
Political Connections ◽  
Company Size ◽  
Manufacturing Companies ◽  
Negative Effect ◽  
Corporate Social

The variables examined in this study are company size, profitability, political connections and disclosure of corporate social responsibility (CSR). The purpose of this study is to obtain empirical results regarding the effect of company size, profitability, political connections and disclosure of corporate social responsibility (CSR) on tax avoidance. This research was conducted on the Indonesia Stock Exchange (IDX). The number of samples taken as many as 38 manufacturing companies with nonprobability sampling method, especially purposive sampling. The research period is 2014-2017. Data collection is done by non-participant observation techniques. The data analysis technique used is multiple linear regression. The results of this study indicate that company size, political connections and disclosure of corporate social responsibility have no effect on tax avoidance while profitability has a negative effect on tax avoidance. The amount of profit obtained by the company is very influential on the company's actions to practice tax avoidance. Keywords: Tax avoidance, company size, profitability, political connections, disclosure of corporate social responsibility

scholarly journals PENGARUH POLITICAL CONNECTIONS TERHADAP KINERJA PERUSAHAAN

2020 ◽  
Vol 2 (1) ◽  
pp. 1-21
Author(s):  
Agustinus Kristanto
Keyword(s):  
Financial Institutions ◽  
Stock Exchange ◽  
Political Connections ◽  
Independent Directors ◽  
Managerial Ownership ◽  
Company Size ◽  
Political Ties ◽  
Political Relations ◽  
Negative Effect ◽  
Independent Variable

This study aimed to determine the effect of political connections on firm performance, especially a non financial institutions. The sample in this study is a non-listed financial institutions in Indonesia Stock Exchange in 2010-2012, amounting to 304 companies. The dependent variable in this study is the ROE and Tobins'q. While the independent variable in this study is the proportion of independent directors who are politically connected and the proportion of managerial ownership has political relations, company size and type of company. The hypothesis was tested by multiple linear regression. From the tests, it was found the proportion of independent directors who have political ties have a negative effect on the financial performance of the company, while the proportion of managerial ownership has political ties have a negative effect on market performance.

scholarly journals The Effect of Good Corporate Governance and Profit Management on Tax Aggressive (Empirical Study on Manufacturing Companies Listed on the IDX Periode 2014-2017)

2019 ◽  
Vol 2 (2) ◽  
pp. p95
Author(s):  
Siti Sarpingah ◽  
Hasian Purba
Keyword(s):  
Empirical Evidence ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Significant Negative Effect ◽  
Good Corporate Governance ◽  
Negative Effect ◽  
Selection Of

The objectives of this study are as follows: 1) Finding empirical evidence regarding the effect of institutional ownership on tax aggressiveness; 2) Find empirical evidence regarding the influence of the Board of Commissioners on Tax Aggressiveness; 3) Find empirical evidence regarding the influence of the independent board of commissioners on Tax Aggressiveness; and 4) Find empirical evidence regarding the effect of Profit Management on Tax Aggressiveness.The type of research used in this study is causal associative research. The population in this study are all Manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2017. The selection of samples using the purposive sampling method. The analytical method used to test the hypothesis is a multiple regression test.The results of the study show that: 1) Institutional Ownership has a significant negative effect on Tax Aggressiveness; 2) The board of commissioners does not have significantly effect on Tax Aggressiveness; 3) Independent commissioners have a significant negative effect on Tax Aggressiveness; 4) Earnings management does not significantly effect on Tax Aggressiveness.

scholarly journals Pengaruh Harga Saham, Volume Perdagangan, dan Varian Return Terhadap Bid-Ask Spread (Studi Empiris pada Perusahaan yang Melakukan Stock Split yang Terdaftar di Bursa Efek di Asia Tenggara Tahun 2018)

2019 ◽  
Vol 7 (1) ◽  
pp. 1397
Author(s):  
Doni Kurniawan ◽  
Mayar Afriyenti
Keyword(s):  
Stock Prices ◽  
Trading Volume ◽  
Stock Exchange ◽  
The Philippines ◽  
Process Data ◽  
Significant Negative Effect ◽  
Insignificant Effect ◽  
Bid Ask Spread ◽  
Stock Split ◽  
Negative Effect

This study aims to determine the effect of stock prices, trading volume, and variance of return on the bid-ask spread in companies that do stock splits listed on stock exchanges in Southeast Asia in 2018. In this study the sampling technique used was nonprobability purposive sampling so that produced a total of 248 companies with 26 companies on the Indonesia Stock Exchange, 10 companies on the Philippines Stock Exchange, 56 companies on the Malaysia Stock Exchange, 18 companies on the Singapore Stock Exchange, 48 companies on the Thailand Stock Exchange and 90 companies on the Vietnam Stock Exchange. This study uses multiple regression methods using Eviews 10 to process data. The results of the study indicate that on the Indonesia Stock Exchange, stock prices have a negative and significant effect on the bid-ask spread, trading volume has no significant negative effect on the bid-ask spread, variance returns have a positive and insignificant effect on the bid-ask spread. On the Philippine Stock Exchange, stock prices have no significant negative effect on the bid-ask spread, trading volume has a positive and significant effect on the bid-ask spread, variance returns have a positive and insignificant effect on the bid-ask spread. On the Malaysia Stock Exchange, stock prices have a negative and significant effect on the bid-ask spread, trading volume and variance returns have a positive and significant effect on the bid-ask spread. On the Singapore Stock Exchange, stock prices and trading volume have a negative and significant effect on the bid-ask spread, variance returns have a positive and insignificant effect on the bid-ask spread. On the Thailand Stock Exchange, stock prices have a negative and significant effect on the bid-ask spread, trading volume and variance returns have a positive and significant effect on the bid-ask spread. On the Vietnam Stock Exchange, stock prices have no significant negative effect on the bid-ask spread, trading volume has no significant positive effect on the bid-ask spread, variance returns have a positive and significant effect on the bid-ask spread.Keywords: Stock Price, Trading Volume, Variant Return, Bid-Ask Spread, Stock Split

scholarly journals PENGARUH KONSERVATISME, LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE

2019 ◽  
Vol 13 (2) ◽  
pp. 181
Author(s):  
Camelia Mayang Susanti
Keyword(s):  
Data Collection ◽  
Intensity Ratio ◽  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Capital Intensity ◽  
Accounting Conservatism ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Independent Variable

<p><em>The objective of this study is to examine the effect of Accounting Conservatism, Leverage, Size, Capital Intensity Ratio, Inventory Intensity Ratio, and Profitability Against Tax Avoidance. The population of this study is Manufatur Company listed on the Indonesia Stock Exchange in 2013-2017. The sampling method used is Purposive sampling method and the sample of this study is 121 sample. The data collection is conducted by www.idx.co.id .The results showed that the variables of Accounting Conservatism, Leverage, Size, Capital Intensity Ratio, and Inventory Intensity Ratio had no effect on the  Tax Avoidance, while the independent variable Profitability had a significant negative effect on Tax Avoidance.</em></p>

scholarly journals PENGARUH PERUBAHAN PENJUALAN, ASSET INTENSITY, PROFITABILITY, SIZE, DAN LEVERAGE TERHADAP COST STICKINESS

2019 ◽  
Vol 2 (2) ◽  
pp. 411
Author(s):  
Evelyn Evelyn
Keyword(s):  
Empirical Evidence ◽  
Firm Size ◽  
Stock Exchange ◽  
Significant Positive Effect ◽  
Debt Level ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
The Cost ◽  
Cost Stickiness ◽  
Positive Effect

This study aims to obtain empirical evidence on the effect of changes in sales, asset intensity, profitability, firm size, and debt level to cost stickiness on all companies listed in Indonesia Stock Exchange in period 2012-2016. The number of sample companies used in this study is 150 companies. The results of this study indicate that on the net sales condition increased, the increase of SGA cost is higher than the decrease of SGA cost at the time of net sales decrease, asset intensity have a significant positive effect to cost stickiness, profitability has no significant effect on cost stickiness, firm size has no effect significant to the cost stickiness, and the level of debt has a significant negative effect on the cost stickiness.  Keyword: Cost Stickiness, Asset Intensity, Profitability, Sales changes and Size

scholarly journals StrukturKepemilikan Institusional, Koneksi Politik dan Kebijakan Dividen Perusahaan di Bursa Efek Indonesia

2020 ◽  
Vol 3 (1) ◽  
pp. 120-144
Author(s):  
Novia Nursyahbandarmahdi ◽  
◽  
Siti Sarah ◽  
Luciana Haryono ◽  
◽  
...  
Keyword(s):  
Regression Model ◽  
Dividend Policy ◽  
Positive Impact ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Political Connections ◽  
Tobit Regression ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Tobit Regression Model

The purpose of this study was to determine whether institutional ownership, political connections, and institutional ownership on political connected companies affects the dividend policy of Indonesian companies listed on the Indonesian Stock Exchange from 2012 - 2017. The sample used in this study were totaled to 255 non-financial companies in Indonesia with total observations of 1530. The model used on this study was the Tobit regression model. The results show that institutional ownership has the tendency to not pay dividends, whereas political connections on companies tends to support the payment of dividends to the shareholders. Furthermore, this study found that when there is the presence of interactions between political connections and institutional ownership in the company, political connections tends to have a positive impact towards dividend policy, yet institutional ownership has an increasingly significant negative effect on dividend policy.

scholarly journals PENGARUH SPREAD, MARKET VALUE, VARIANCE RETURN DAN DIVIDEND PAYOUT RATIO TERHADAP HOLDING PERIOD SAHAM

2016 ◽  
pp. 168
Author(s):  
Ni Luh Ayu Yulita Utami ◽  
Ida Bagus Panji Sedana
Keyword(s):  
Stock Exchange ◽  
Participant Observation ◽  
Secondary Data ◽  
Market Value ◽  
Negative Influence ◽  
Dividend Payout ◽  
Holding Period ◽  
Significant Negative Effect ◽  
Return Variance ◽  
Negative Effect

The purpose of this study was to determine the effect spreads, market value, variance return and dividend payout ratio of the holding period of the stock chemical and basic industry sectors 2011-2014 period. The study was conducted using the method of non-participant observation, the data used is secondary data obtained in the Indonesia Stock Exchange (IDX) through the site www.idx.co.id. The sample used in the study of eight companies which were determined using purposive sampling method. The analysis technique used in this research is multiple linear regression. Based on the analysis, variable spreads had a negative influence is not significant, the market value has a significant negative effect, return variance has no significant negative effect and the dividend payout ratio has a significant positive pengeruh. Simultaneously independent variables significantly influence the holding period. Based on the results of this study should investors pay attention to the variable market value and the dividend payout ratio that has a significant influence on the holding period

scholarly journals The influence factors of tax avoidance in Indonesia

2021 ◽  
Vol 10 (5) ◽  
pp. 01-10
Author(s):  
Rosida Ibrahim ◽  
Sutrisno T ◽  
M Khoiru Rusydi
Keyword(s):  
Regression Analysis ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Influence Factors ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Political Connections ◽  
Family Ownership ◽  
Manufacturing Companies

This study aims to analyze the effect of executive characteristics and family ownership as a stimulus factor for tax avoidance and to see the existence of a political relationship as a moderating variable in the effect of executive characteristics and family ownership on tax avoidance. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019. In this study, the sample was determined based on the purposive sampling technique with the criteria that the sample company was manufacture listed on the IDX for three consecutive years from 2017-2019, published an annual report in the 2017-2019 period sequentially, did not experience delisting, was not a company the IPO in 2018-2019, did not experience any losses and did not have an ETR value of more than 1. The research sample was obtained from as many as 138 companies with 3 years of observation. This study uses multiple linear regression analysis (Multiple Regression Analysis) and Moderate Regression Analysis (MRA) using the Statistical Product and Service Solution (SPSS) program. The results showed (I) executive characteristics had a significant positive effect on tax avoidance (II) family ownership had a significant negative effect on tax avoidance (III) political connections were not able to strengthen the executive's positive influence on tax avoidance (IV) political connections weakened family ownership on tax avoidance. This study can also show that the sample companies tend to comply with tax rules, they avoid sanctions and fines, and consider the risk of loss that must be faced by the company when proven to do tax avoidance.

scholarly journals Pengaruh Koneksi Politik terhadap Nilai Perusahaan

2020 ◽  
Vol 30 (6) ◽  
pp. 1550
Author(s):  
Winny Evalestine Patriarini
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Firm Value ◽  
Stock Exchange ◽  
Political Connections ◽  
The Political ◽  
Political Connection ◽  
Analysis Model ◽  
A Company

The purpose of this study is to analyze the effect of political connection on firm value. This study uses 160 samples listed on the Indonesia Stock Exchange for the period 2014 to 2018. The analysis used in this study is the Multiple Regression analysis model that is processed with SPSS 20 software. This study found that political connections had a positive and significant effect on firm value. The results show that the political connections that a company has can cause a company to have an advantage so that it can increase the value of the company. Keywords: Political Connection; Firm Value.

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