PENGARUH KOMITE AUDIT, RETURN ON ASSETS (ROA), DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK

This study aims to test and describe Tax Avoidance which is influenced by the Audit Committee, Return On Assets (ROA), and Leverage. This study uses two variables, namely the independent and dependent variables, and the source of data in this study in the form of financial statements of mining sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2015-2017. Data analysis was performed by classical assumption test and hypothesis testing in this study using multiple linear regression methods. The results of this study indicate that partially the Audit Committee and Leverage variables have a significant effect on tax avoidance, while the Return on Assets (ROA) does not affect tax avoidance.

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PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, LEVERAGE DAN SALES GROWTH TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

SIMAK ◽

10.35129/simak.v16i02.40 ◽

2018 ◽

Vol 16 (02) ◽

pp. 142-165

Author(s):

Masrullah Masrullah ◽

Mursalim Mursalim ◽

M. Su'un

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Quantitative Data ◽

Stock Exchange ◽

Tax Avoidance ◽

Financial Statements ◽

Sales Growth ◽

Manufacturing Companies ◽

Analysis Method ◽

Sample Technique

This study aims to analyze the influence of ownership of institutions, independent commissioners, leverage and sales growth on tax avoidance at Manufacturing companies in the Indonesia Stock Exchange.The type of data used in this study is quantitative data in the form of data in the form of numbers in the form of financial statements on manufacturing companies listed on the Indonesia Stock Exchange in the period 2014 to 2016. While the data analysis method used is multiple linear regression. The population in this study is 154 manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research sample consisted of 18 companies, the period of 2014 to 2016. The sample technique used was purposive sampling.The results of this study indicate that institusional ownership and independent commissioner variables have no significant effect on tax avoidance. While leverage and sales growth variables have a significant effect on tax avoidance carried out on consumer goods sector companies in the period 2014 to 2016.

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Analisis Faktor Yang Mempengaruhi Praktek Penghindaran Pajak Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017

Jurnal Profita ◽

10.22441/profita.2020.v13.01.004 ◽

2020 ◽

Vol 13 (1) ◽

pp. 43

Author(s):

Rokhanah Murkana ◽

Yananto Mihadi Putra

Keyword(s):

Statistical Analysis ◽

Audit Committee ◽

Sampling Method ◽

Stock Exchange ◽

Tax Avoidance ◽

Secondary Data ◽

Financial Statements ◽

Sales Growth ◽

Manufacturing Companies ◽

Independent Variables

This study aims to analyze the factors that influence the practice of tax avoidance by using profitability, leverage, sales growth and the audit committee as independent variables. The method used is a purposive sampling method with population in the form of financial statements from 30 companies listed on the Indonesia Stock Exchange from 2015-2017, so that the sample of data observed is 90 company financial statements. The research design used is causal and descriptive. The data collected is in the form of secondary data from the financial statements of manufacturing companies. Where data analysis is performed using multiple regression statistical analysis. The results found that profitability and sales growth had a significant effect on the level of tax avoidance. While leverage and the audit committee do not significantly affect the level of tax avoidance.

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PENGARUH GOOD CORPORATE GOVERNANCE DAN RETURN ON ASSETS TERHADAP TAX AVOIDANCE

AKUNTABILITAS ◽

10.29259/ja.v13i2.9593 ◽

2019 ◽

Vol 13 (2) ◽

pp. 141-154

Author(s):

Jefri Jefri ◽

Yaumil Khoiriyah

Keyword(s):

Corporate Governance ◽

Audit Committee ◽

Audit Quality ◽

Stock Exchange ◽

Tax Avoidance ◽

Institutional Ownership ◽

Managerial Ownership ◽

Manufacturing Companies ◽

Return On Assets ◽

Good Corporate Governance

The objective of this research was to prove empirically the factors affecting the good corporate governance and the return on assets onthe tax avoidance of the manufacturing companies indexed in the Indonesia Stock Exchange in the period of 2014-2016. The independent variables of this research werethe institutional ownership, the managerial ownership, the proportion of independent board of Commissioners, the audit committee, the audit quality, the return on assets; while, the dependent variable of this research wasthe tax avoidance. The data collectingtechnique used in this research was the purposive sampling. The number of sample used in this research was 57 manufacturing companies indexed in the Indonesia Stock Exchange in 2014-2016. The data analysis technique used in this research was the multiple linear regressionby using IBM SPSS Version 20 program. The result of this research showed that the managerial ownership, the audit quality, and the return on assets affected the tax avoidance; while, the institutional ownership, the proportion of independent board of commissioners, and theaudit committee did not have any effect on the tax avoidance

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Koneksi Politik Memperkuat Good Corporate Governance Terhadap Penghindaran Pajak

Akuntabilitas ◽

10.15408/akt.v14i1.17306 ◽

2021 ◽

Vol 14 (1) ◽

pp. 101-112

Author(s):

Suwandi Suwandi

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Audit Committee ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Political Connections ◽

Manufacturing Companies ◽

The Law ◽

The Government

The purpose of this study was to examine the influence of the interaction of political connections with Good Corporate Gavernance (GCG) on tax avoidance. The samples in this study were all manufacturing companies on the Indonesia Stock Exchange (BEI). The method of determining the sample using purposive sampling in accordance with predetermined criteria and obtained a sample of 279. The analysis technique is multiple linear regression. The test results of multiple linear regression analysis show that GCG has no effect on tax avoidance, while the interaction of political connections with Good Corporate Gavernance (GCG) has a significant effect on tax avoidance, so Good Corporate Gavernance (GCG) is proxied by the board of commissioners and audit committee purely moderating while the board of directors is a pseudo variable or quasi moderating. Tax avoidance is an effort to ease the tax burden by not violating the law. Tax avoidance is a complex and unique issue because it does not violate the law (legal) but is unwanted by the government because it reduces state revenue.

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Pengaruh Inventory Turn Over, Returm on Assets dan Debt to Assets Ratio Terhadap Tax Avoidance pada Perusahaan Manufaktur di BEI Tahun 2013-2017

Jurnal Akuntansi dan Ekonomika ◽

10.37859/jae.v10i1.1931 ◽

2020 ◽

Vol 10 (1) ◽

pp. 51-60

Author(s):

Misral Misral ◽

Sri Rahmayanti ◽

Desi Anita Sari

Keyword(s):

Stock Exchange ◽

Manufacturing Sector ◽

Tax Avoidance ◽

Secondary Data ◽

Financial Statements ◽

Data Availability ◽

Manufacturing Companies ◽

Return On Assets ◽

Turn Over

This study aims to determine: (1) the effect of inventory turn over on tax avoidance on manufacturing companies on the Indonesia Stock Exchange; (2) the effect of return on assets on tax avoidance on manufacturing companies on the Indonesia Stock Exchange; (3) the effect of debt to assets ratio on tax avoidance on manufacturing companies on the Indonesia Stock Exchange.The population used is manufacturing companies that have been and are still listed on the Indonesia Stock Exchange in 2013-2017. The determination of the sample in this study used a purposive sampling method, until 66 company samples were obtained from a population of 121 companies. Based on data availability, the type of data used is secondary data in the form of financial statements of manufacturing sector companies listed on the Indonesia Stock Exchange in the period 2013 - 2017.

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PENGARUH CORPORATE GOVERNANCE DAN RETURN ON ASSET TERHADAP TAX A VOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2012—2014

JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK ◽

10.25105/jipak.v10i1.4550 ◽

2019 ◽

Vol 10 (1) ◽

pp. 75

Author(s):

Rubiatto Biettant

Keyword(s):

Corporate Governance ◽

Regression Analysis ◽

Linear Regression ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Sampling Technique ◽

Research Data ◽

Manufacturing Companies ◽

Return On Assets

The purpose of this study was to determine the effect of corporate governance and return on assets against tax avoidance in manufacturing companies on the BEI in 2012-20;4. The research data was obtained from the company's annual finance report on the Indonesian stock exchange website. The samples are 34 companies mwmfacturing sector listed on the Stock Exchange in 2012-2014. Sampling technique used is purposive sampling. This study uses linear regression analysis. The results showed that corporate governance has not significant effect on tax avoidance. The results show that corporate governance and return on assets have a significant effect on tax avoidance

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

Riset Akuntansi dan Keuangan Indonesia ◽

10.23917/reaksi.v4i3.9338 ◽

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.

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

JURNAL ONLINE INSAN AKUNTAN ◽

10.51211/joia.v5i1.1322 ◽

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

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Analisis Faktor-Faktor Yang Mempengaruhi Kebijakan Dividen

AKURASI: Jurnal Riset Akuntansi dan Keuangan ◽

10.36407/akurasi.v1i1.65 ◽

2019 ◽

Vol 1 (1) ◽

pp. 43-54

Author(s):

Welas Welas ◽

Sudiyatno Yudi Nugroho

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Hypothesis Testing ◽

Multiple Linear Regression ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Analysis Tool ◽

Return On Assets ◽

Data Analysis Tool

The purpose of this research is to study the influence of cash position, Total Assets Turnover (TATO), Return On Assets (ROA) and Debt to Total Assets (DTA) on the Dividend Payout Ratio (DPR). The sample used in this study is the company incorporated in the Business Index 27 on the Indonesia Stock Exchange for the period 2013-2017. The technique used in sampling is purposive sampling with secondary data in the form of financial statements. The data analysis tool in this study uses multiple linear regression. Data testing consists of classic assumption and hypothesis testing. The results of this study indicate that the variables TATO and DTA affect the DPR while the variable cash position and ROA have no effect on the DPR. Discussion and implication were suggested in the paper.

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Pengaruh Profitabilitas, Solvabilitas, Size Perusahaan Terhadap Timeliness Laporan Keuangan

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v2i3.280 ◽

2020 ◽

Vol 2 (3) ◽

pp. 3255-3269

Author(s):

Fery Derianto ◽

Fefri Indra Arza

Keyword(s):

Financial Reporting ◽

Firm Size ◽

Stock Exchange ◽

Financial Statements ◽

Financial Statement ◽

Manufacturing Companies ◽

Return On Assets ◽

Dummy Variable ◽

Analysis Technique ◽

Positive Effect

This study aims to provide empirical evidence regarding the factors that affect the timeliness of financial reporting on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Timeliness is information that ready to be used before losing meaning by companies who use financial statements and their capacity is still available for make a decision. The determinant factors in this study are profitability, solvency and firm size. By using purposive sampling method, obtained research samples of 30 companies. The dependent variable of this study is timeliness measured by the date the audited annual financial statement is submitted to BAPEPAM by using a dummy variable. The independent variables in this study are profitability, solvency, and firm size. Profitability is measured using return on assets (ROA), solvency is measured by the debt to assets ratio (DAR), and firm size is measured by natural log of total assets. The analysis technique used is multiple regression analysis. The results of this study are the solvency has a significant and positive effect on the timeliness of financial reporting, while profitability and company size do not have an influence on the timeliness of financial reporting

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