PROFITABILITAS, KARAKTER EKSEKUTIF, KEPEMILIKAN KELUARGA DAN TAX AVOIDANCE PERUSAHAAN

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

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PENGARUH PROFITABILITAS, KEPEMILIKAN KELUARGA, DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK (Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia)

Jurnal Ilmiah Akuntansi ◽

10.23887/jia.v1i2.9994 ◽

2017 ◽

Vol 1 (2) ◽

Author(s):

Komang Subagiastra ◽

I Putu Edy Arizona ◽

I Nyoman Kusuma Adnyana Mahaputra

Keyword(s):

Corporate Governance ◽

Tax Evasion ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Family Ownership ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Good Corporate Governance ◽

Positive Effect

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh profitabilitas, kepemilikan keluarga dan good corporate governance terhadap penghindaran pajak dengan berfokus pada perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode tahun 2011-2014. Metode sampling yang digunakan adalah purposive sampling dengan sampel dari 30 perusahaan selama periode pengamatan 4 tahun berturut-turut sehingga menghasilkan total 120 sampel. Alat analisis yang digunakan dalam penelitian ini adalah analisis regresi linear. Hasil pengujian menunjukkan bahwa laba atas aset sebagai proxy dari profitabilitas berpengaruh positif terhadap penghindaran pajak. Kepemilikan institusional dan proporsi dewan komisaris independen sebagai proxy dari good corporate governance juga menunjukkan pengaruh positif terhadap penghindaran pajak. Kata kunci: profitabilitas, kepemilikan Keluarga, tata kelola perusahaan, penghindaran pajak ABSTRACTThis study aimed to examine the effect of profitability, family ownership and good corporate governance on tax evasion by focusing on manufacturing companies listed in Indonesia Stock Exchange in the period 2011-2014. The sampling method used was purposive sampling with a sample of 30 companies during the observation period of 4 years in a row so as to produce a total of 120 samples. The analytical tool used in this study is the linear regression analysis. The test results showed that the return on assets as a proxy of a positive effect on the profitability of tax avoidance. Institutional ownership and the proportion of independent board as a proxy of good corporate governance also showed a positive effect on tax evasion.Keywords: profitability, family ownership, corporate governance, tax evasion

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The influence factors of tax avoidance in Indonesia

International Journal of Research in Business and Social Science (2147-4478) ◽

10.20525/ijrbs.v10i5.1295 ◽

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.

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Pengaruh Proporsi Komisaris Independen, Leverage, Sales Growth, Dan Profitabilitas Pada Tax Avoidance

E-Jurnal Akuntansi ◽

10.24843/eja.2018.v25.i03.p10 ◽

2018 ◽

pp. 1884

Author(s):

Ni Putu Winda Ayuningtyas ◽

I Ketut Sujana

Keyword(s):

Regression Analysis ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sample Selection ◽

Tax Avoidance ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Sales Growth ◽

Manufacturing Companies ◽

Analysis Technique

This study aims to examine the variables of the proportion of independent commissioners, leverage, sales growth and profitability that affect companies to carry out tax avoidance. This research was conducted on all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2014-2017, with a total of 200 samples. Sample selection using probability sampling technique is purposive sampling technique. The data analysis technique used is a multiple linear regression analysis test. The results showed that the proportion of independent commissioners, sales growth and profitability had no effect on tax avoidance while leverage had an effect on tax avoidance. Keywords: tax, leverage, sales growth, profitability

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Pengaruh Ukuran Perusahaan, Risiko Perusahaan, dan Profitabilitas Klien Terhadap Audit Fee

Jurnal Ilmiah Akuntansi Kesatuan ◽

10.37641/jiakes.v8i3.388 ◽

2020 ◽

Vol 8 (3) ◽

pp. 361-372

Author(s):

Pra Dhita Fisabilillah ◽

Rahmasari Fahria ◽

Praptiningsih Praptiningsih

Keyword(s):

Stock Exchange ◽

Linear Regression Analysis ◽

Audit Fees ◽

Multiple Linear Regression Analysis ◽

Company Size ◽

Manufacturing Companies ◽

Significance Level ◽

Analysis Technique ◽

Audit Fee ◽

Positive Effect

This research is a quantitative study that aims to determine the effect of company size, company risk, and client profitability on audit fees. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018 which were selected using purposive samples. The number of observations is 99 samples. The analysis technique used in this study is multiple linear regression analysis using SPSS 25 software with a significance level of 5%. The results of the test show that (1) company size has a positive effect on audit fees (2) company risk has no effect on audit fees, and (3) client profitability has a positive effect on audit fees. Keywords: Company Size, Company Risk, Client Profitability, Audit Fee

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PENGARUH LIKUIDITAS, SOLVABILITAS DAN PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Jurnal Benefita ◽

10.22216/jbe.v3i2.3173 ◽

2018 ◽

Vol 3 (2) ◽

pp. 219

Author(s):

Suci Wahyuliza ◽

Nola Dewita

Keyword(s):

Stock Exchange ◽

Linear Regression Analysis ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Significant Positive Effect ◽

Manufacturing Companies ◽

Working Capital ◽

Normality Test ◽

Analysis Technique ◽

Positive Effect

This study aims to determine the effect of liquidity, solvency and working capital turnover on profitability at manufacturing companies listed on the Indonesia Stock Exchange. In this study, the sample used as many as 32 companies. The data used in the form of financial statements listed on the Indonesia Stock Exchange. The data analysis technique used multiple linear regression analysis after passing the classical assumption test consisting of normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. The results prove that liquidity has a significant effect on profitability, solvency has no effect on profitability and turnover of working capital has a significant positive effect on profitability. Of the two influential variables, liquidity has a greater impact than the working capital turnover. Simultaneously liquidity, solvency and turnover of working capital have a significant effect on profitability. The value of R2 Adjusted in this study is 0.159 which means that 15.9% profitability can be influenced by liquidity, solvency and working capital turnover. While the remaining 84.1% influenced by other variables. Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, solvabilitas dan perputaran modal kerja terhadap profitabilitas pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Dalam penelitian ini, sampel yang digunakan sebanyak 32 perusahaan. Data yang digunakan berupa laporan keuangan yang terdaftar di Bursa Efek Indonesia. Teknik analisis data menggunakan analisis regresi linier berganda setelah melewati uji asumsi klasik yang terdiri dari uji normalitas, uji multikolinieritas, uji autokorelasi dan uji heteroskedastisitas. Hasil penelitian membuktikan bahwa likuiditas berpengaruh signifikan terhadap profitabilitas, solvabilitas tidak berpengaruh terhadap profitabilitas dan perputaran modal kerja berpengaruh positif signifikan terhadap profitabilitas. Dari kedua variable yang berpengaruh tersebut, likuiditas mempunyai pengaruh yang lebih besar dibandingkan dengan perputaran modal kerja. Secara simultan likuiditas, solvabilitas dan perputaran modal kerja berpengaruh signifikan terhadap profitabilitas. Nilai R2 Adjusted dalam penelitian ini sebesar 0.159 yang berarti bahwa 15.9% profitabilitas dapat dipengaruhi oleh likuiditas, solvabilitas dan perputaran modal kerja. Sedangkan sisanya 84.1% dipengaruhi oleh variabel-variabel lain.

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Determinants of Dividend Policy

Jurnal Ilmu Manajemen Advantage ◽

10.30741/adv.v4i1.592 ◽

2020 ◽

Vol 4 (1) ◽

pp. 1-5

Author(s):

Ratna Wijayanti Daniar Paramita

Keyword(s):

Cash Flow ◽

Dividend Policy ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Free Cash Flow ◽

Manufacturing Companies ◽

Analysis Technique ◽

Positive Effect

This study aims to analyze the influence of Free Cash Flow, Profitability, Liquidity and Leverage on Dividend Policy. This research was conducted at manufacturing companies listed on the Indonesian Stock Exchange in the Consumer Goods Industry sector in the 2015-2018 period. The data analysis technique used multiple linear regression analysis. This study used purposive sampling technique to obtain samples according to the specified criteria. The number of companies based on the criteria in the study were 13 companies. The results of this research are free cash flow, liquidity, and leverage have no significant effect on dividend policy, while profitability has a significant positive effect on dividend policy.

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PENGARUH MANAJEMEN LABA DAN KARAKTERISTIK PERUSAHAAN TERHADAP TAX AVOIDANCE

Jurnal Muara Ilmu Ekonomi dan Bisnis ◽

10.24912/jmieb.v3i1.4021 ◽

2019 ◽

Vol 3 (1) ◽

pp. 36 ◽

Cited By ~ 1

Author(s):

Henny Henny

Keyword(s):

Earnings Management ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Capital Intensity ◽

Multiple Linear Regression Analysis ◽

Firm Characteristics ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Firm Characteristic

Penghindaran pajak adalah upaya yang dilakukan oleh perusahaan untuk menghemat pembayaran pajak yang dapat dilakukan secara legal. Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris tentang pengaruh manajemen laba dan karakteristik perusahaan terhadap penghindaran pajak pada perusahaan manufaktur di Bursa Efek Indonesia untuk periode 2014-2016. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia, dengan sampel perusahaan manufaktur yang memenuhi kriteria penelitian sebanyak 69 perusahaan sampel menggunakan metode purposive sampling. Penelitian ini menggunakan manajemen laba dan karakteristik perusahaan sebagai variabel independen dan penghindaran pajak sebagai variabel dependen. Analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian ini adalah salah satu karakteristik perusahaan, yaitu leverage berpengaruh positif terhadap penghindaran pajak, sedangkan ukuran dan intensitas modal yang merupakan karakteristik perusahaan dan manajemen laba tidak mempengaruhi penghindaran pajak. Tax avoidance is an effort made by the company to save tax payments that can be done legally. The purpose of this study is to obtain empirical evidence about the effect of earnings management and firm characteristics on tax avoidance in manufacturing companies in the Indonesia Stock Exchange for the period 2014-2016. The population in this study are companies listed on the Indonesia Stock Exchange, with a sample of manufacturing companies that meet the research criteria as many as 69 sample companies using purposive sampling method. This study uses earnings management and firm characteristics as independent variables and tax avoidance as the dependent variable. The analysis used in this study is multiple linear regression analysis. The results of this study are one of the firm characteristic, that is leverage has a positive effect on tax avoidance, while the size and capital intensity which is the firm characteristic and earnings management does not affect tax avoidance.

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Manajemen Laba, Profitabilitas dan Kepemilikan Keluarga dan Tax Avoidance

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i06.p04 ◽

2020 ◽

Vol 30 (6) ◽

pp. 1382

Author(s):

Ni Luh Ratna Pradnya Maitriyadewi ◽

Naniek Noviari

Keyword(s):

Earnings Management ◽

Stock Exchange ◽

Linear Regression Analysis ◽

National Development ◽

Tax Avoidance ◽

Multiple Linear Regression Analysis ◽

Tax Revenue ◽

Family Ownership ◽

Analysis Technique ◽

The Family

One of the biggest sources of income for the country is tax. Taxes are used to finance the national development of a country. The results of Indonesia's tax revenue have fluctuated from 2016 to 2018. Tax revenue is fluctuating because of less optimal tax collection or the presence of tax avoidance from taxpayers. The purpose of this study is to obtain empirical evidence regarding the effect of earnings management, profitability, and family ownership on tax avoidance. This research was conducted by taking the population of consumer goods companies listed on the Stock Exchange in 2016-2018. Through the purposive sampling method in accordance with predetermined criteria, researchers obtained 27 sample companies. The data analysis technique used is multiple linear regression analysis. The results obtained are earnings management and profitability variables have a positive effect on tax avoidance. While the family ownership variable has no effect on tax avoidance. Keywords: Earning Management; Profitability; Family Ownership; Tax Avoidance.

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PENGARUH LIKUIDITAS, SOLVABILITAS DAN PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Jurnal Benefita ◽

10.22216/benefita.v3i2.3173 ◽

2018 ◽

Vol 3 (2) ◽

pp. 219 ◽

Cited By ~ 1

Author(s):

Suci Wahyuliza ◽

Nola Dewita

Keyword(s):

Stock Exchange ◽

Linear Regression Analysis ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Significant Positive Effect ◽

Manufacturing Companies ◽

Working Capital ◽

Normality Test ◽

Analysis Technique ◽

Positive Effect

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Pengaruh Profitabilitas, Leverage dan Komite Audit pada Tax Avoidance

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i10.p12 ◽

2020 ◽

Vol 30 (10) ◽

pp. 2591

Author(s):

Ni Wayan Desi Antari ◽

Putu Ery Setiawan

Keyword(s):

Audit Committee ◽

Total Population ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Total Sample ◽

Multiple Linear Regression Analysis ◽

Manufacturing Companies ◽

Analysis Techniques ◽

Positive Effect

The research aims to obtain empirical evidence regarding the effect of profitability, leverage, and audit committee on tax avoidance. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2018 period. The total population of 42 companies using the method of determining the sample is the method of non-probability sampling, especially purposive sampling so as to obtain a total sample of 168. Hypothesis testing is done by using multiple linear regression analysis techniques. The results showed the profitability and audit committee variable had no effect on tax avoidance. The leverage variable shows a significant positive effect on tax avoidance. Keywords: Profitability; leverage; Audit Committee; CETR.

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