scholarly journals The Effect of Leverage, Capital Intensity and Deferred Tax Expense on Tax Avoidance

2020 ◽  
Vol 3 (2) ◽  
pp. 76
Author(s):  
Cicik Suciarti ◽  
Elly Suryani ◽  
Kurnia Kurnia
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Capital Intensity ◽  
Panel Data Regression ◽  
Data Regression ◽  
Deferred Tax ◽  
Tax Expense

This research was conducted to determine the simultaneous and partial effect of Leverage, Capital Intensity and Deferred Tax Expense on Tax Avoidance in the automotive subsector companies listed on the Indonesia Stock Exchange (IDX) during 2012-2018. The sampling technique used was purposive sampling. The method of data analysis uses panel data regression analysis using Eviews 10 software by conducting several stages of testing. The results of this study indicate that leverage, capital intensity, and deferred tax expense simultaneously significantly affect tax avoidance. Capital intensity partially has a significant effect on tax avoidance in a negative direction. Meanwhile, leverage and deferred tax expense partially have no significant effect on tax avoidance.

scholarly journals Determinan Tax Avoidance Pada Industri Barang Konsumsi Tahun 2014-2018

2020 ◽  
Vol 4 (1) ◽  
pp. 48
Author(s):  
Elvina Dwi Anita ◽  
Kartika Hendra Titisari ◽  
Siti Nurlaela
Keyword(s):  
Stock Exchange ◽  
Random Effect ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Capital Intensity ◽  
Audit Committees ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Tax Payments

Taxes are the country's biggest income support but are against the interests of companies that consider taxes to be a deduction from income. Differences in interests have caused many tax avoidance cases to minimize tax payments. The purpose of this study was to analyze the influence of independent commissioners, audit committees, capital intensity, leverage, profitability, and advertising costs on tax avoidance. The consumer goods industry on the Indonesia Stock Exchange in the 2014-2018 period, 38 companies were made into populations. The use of a purposive sampling technique produced 23 sample companies with 115 observational data. The data analysis technique uses panel data regression with selected random effect models. The results of the study prove that leverage and profitability affect tax avoidance, while independent commissioners, audit committees, capital intensity, and advertising costs do not show an effect on tax avoidance.

scholarly journals PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN (Studi Pada Perusahaan Manufaktur yang Terdaftar Di BEI)

2021 ◽  
Vol 9 (1) ◽  
pp. 31-40
Author(s):  
Sri Yuliandana
Keyword(s):  
Regression Analysis ◽  
Panel Data ◽  
Firm Value ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Independent Variables ◽  
Panel Data Regression ◽  
Data Regression

Abstrack This study is a quantitative study that aims to the effect of tax avoidance on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the 2014-2018 period. The population in this study were manufacturing companies listed and listed on the Indonesia Stock Exchange for the 2014-2018 period, totaling 117 companies. The sampling technique in this study was purposive sampling, in order to obtain 25 sample companies. The method used in analyzing the effect of independent variables on the dependent in this study is panel data regression analysis using Eviews 10 software. The results show that tax avoidance has a negative and insignificant effect on firm value. This shows that the higher the tax avoidance done by the company, the lower the firm value. The limitation in this study is that it does not include elements of other variables outside of tax avoidance which may affect firm value. Keywords: Tax Avoidance, Firm Value, Indonesia Stock Exchange

scholarly journals Pengaruh Profitabilitas, Capital Intensity, dan Inventory Intensity pada Penghindaran Pajak

2019 ◽  
pp. 2293
Author(s):  
Ida Ayu Intan Dwiyanti ◽  
I Ketut Jati
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Capital Intensity ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies

This study aims to determine the effect of profitability, capital intensity, and inventory intensity on tax avoidance. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017 with a population of 150 companies. Determination of the sample in this research is by non probabilaty sampling method and by purposive sampling technique, so that the research sample is 63 companies. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of multiple linear regression analysis which shows that all independent variables in this study, namely profitability, capital intensity, and inventory intensity have a positive effect on tax avoidance. Keywords: Profitability, capital intensity, inventory intensity, tax avoidance

scholarly journals Pengaruh Kompetensi Eksekutif, Ukuran Perusahaan, Komisaris Independen, dan Kepemilikan Institusional Terhadap Tax Avoidance

2017 ◽  
pp. 117
Author(s):  
Retta Merslythalia ◽  
Mienati Somya Lasmana
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Firm Size ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies

This research aims to examine the effect of executive competency, the firm size, the independent commissioner and the institutional ownership towards tax avoidance. The number of population in this research is 141 manufacturing companies which are listed in Indonesia Stock Exchange during 2012 to2014. This research uses purposive sampling technique. The multiple linear regression analysis is used to analyze the data. There are 49 companies used as the samples of this study. Based on the conducted data analysis on this research, it concludes that:( 1 ) the executive competence has no effects on tax avoidance ( 2 ) the firm size has no effects on tax avoidance ( 3 ) the independent commissioner has no effects on tax avoidance while ( 4 )the institutional ownership affects tax avoidance.

scholarly journals PROFITABILITY, LEVERAGE, SIZE OF COMPANY TOWARDS TAX AVOIDANCE

2019 ◽  
Vol 4 (1) ◽  
pp. 29-36
Author(s):  
Kimsen Kimsen ◽  
Imas Kismanah ◽  
Siti Masitoh
Keyword(s):  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Sampling Technique ◽  
Positive Influence ◽  
Return On Assets ◽  
Panel Data Regression ◽  
Data Regression ◽  
Study Population ◽  
Equity Ratio

The purpose of this research is to know the influence of Return On Assets (ROA), Debt To Equity Ratio (DER), and Asset to Tax Avoidance (TA) partially and simultaneously in the sector of various Industri listed in Indonesia Stock Exchange (IDX). The research period used is five years from 2012 to 2016. The study population included all industry miscellaneous sectors listed in Indonesia Stock Exchange (IDX) period 2012 to 2016. Sampling technique used is purposive sampling technique. Based on the predetermined criteria, the sample size was 8 companies. The type of data used was secondary data obtained from the Indonesia Stock Exchange website. Data analysis method used was panel data regression analysis. The result of F-test and t-test showed return on assets had an effect on tax avoidance, while debt to equity ratio had a positive influence on tax avoidance.

scholarly journals ANALYSIS OF EFFECT OF PROFITABILITY, ASSETS STRUCTURE, SIZE OF COMPANIES, AND LIQUIDITY TO CAPITAL STRUCTURES IN MINING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE PERIOD 2012 - 2015

2017 ◽  
Vol 8 (2) ◽  
pp. 339 ◽  
Author(s):  
Gatot Nazir Ahmad ◽  
Ripa Lestari ◽  
Sholatia Dalimunthe
Keyword(s):  
Data Analysis ◽  
Panel Data ◽  
Capital Structure ◽  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Mining Companies ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression

The purpose of this study is to analyze the effect of profitability, structure assets, firm size and liquidity to the capital structure of mining companies listed on the Indonesia Stock Exchange for the period 2012-2015. Sampling technique using purposive sampling. Data analysis technique used in this research is panel data regression. The results showed that partially profitability had negative and significant effect to capital structure, asset structure had positive and significant effect to capital structure, firm size had positive and significant effect to capital structure, and liquidity had negative and significant effect to capital structure. Simultaneously profitability, asset structure, firm size and liquidity have a significant effect on capital structure.

scholarly journals ANALISIS ATAS PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN PROPERTY DAN REAL ESTATE DI INDONESIA

2017 ◽  
Vol 2 (2) ◽  
pp. 114
Author(s):  
Yanuar Irawan ◽  
Havid Sularso ◽  
Yusriati Nur Farida
Keyword(s):  
Real Estate ◽  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Regression Methods ◽  
Panel Data Regression ◽  
Data Regression ◽  
Level Of Significance

The Research aims to examine the effect of Size of the Company (SIZE), Profitability (ROA), Leverage (DAR), Institutional Ownership (INST), and Quality of Audit (QA) to Tax Avoidance. The object under study is property and real estate companies that listed on the Indonesia Stock Exchange for the years 2013-2015. The sampling method used in this study is nonprobability sampling with purposive sampling technique and the level of significance is 5%. Data were analyzed using panel data regression methods and processed with Ms. Excel and EViews version 9 program. Statistical test showed that simultaneously SIZE, ROA, DAR, INST, and QA have significant effect on tax avoidance. ROA is the most dominant variable affect tax avoidance. Partially, SIZE and ROA has significant positively effect on tax avoidance. QA partially has significant negatively effect on tax avoidance. Meanwhile, DAR and INST showed no effect on tax avoidance. The results of this study indicate that, all independent variables can explain the variance in the dependent variable 44,72% based on determination coefficient test (R2).

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PERUSAHAAN

2019 ◽  
Author(s):  
Dede Yusuf ◽  
Irdha Yusra
Keyword(s):  
Growth Rate ◽  
Regression Analysis ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Test Results ◽  
General Will ◽  
Panel Data Regression ◽  
Maximum Benefit ◽  
Data Regression ◽  
Operational Activities

The company is a group that has the aim to get the maximum benefit possible by utilizing existing resources as optimally as possible. Companies in general will not be able to finance all of their operational activities by using their own capital, because of limited funds from the leadership of the company. hence the company tries to utilize the resources they have such as tangibility and the company's growth rate to obtain additional capital. This study aims to determine how much tangibility and growth rates can influence companies in setting capital structures. The population in this study are all companies listed on the Indonesia Stock Exchange during the end of the 2013-2017 period. In this study using purposive sampling technique in sampling and obtained a sample of 19 companies with 95 observations. Panel data regression analysis in this study uses the help of the E-Views 8 application and tests CEM, FEM and REM to determine the best model. The test results state that tangibility has a positive and significant effect on company leverage, while the growth rate does not significantly influence company leverage

scholarly journals KEPEMILIKAN INSTITUSIONAL DAN MULTINATIONALITY DENGAN FIRM SIZE DAN LEVERAGE SEBAGAI VARIABEL KONTROL TERHADAP TAX AVOIDANCE

2018 ◽  
Vol 10 (2) ◽  
pp. 67-73
Author(s):  
Isykarima Khaleda Zia ◽  
Dudi Pratomo ◽  
Kurnia Kurnia
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Control Variables ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect

This research aims to determine the influence of institutional ownership and multinationality with firm size and leverage as control variables on tax avoidance, either simultaneously or partially. The population is all of manufacturing companies listed in Indonesia Stock Exchange (IDX) period 2011 to 2015. The sampling technique that used is purposive sampling and obtained ten manufacturing companies with five-year period thus obtained fifty sample data. Data analysis method that used is panel data regression analysis. The results show that simultaneously, institutional ownership and multinationality with firm size and leverage as control variables have no significant effect on tax avoidance. Partially, institutional ownership has a significant negative effect on tax avoidance, while multinationality, firm size, and leverage have no significant effect on tax avoidance.

scholarly journals FINANCIAL LEVERAGE AND LIQUIDITY ON GOOD CORPORATE GOVERNANCE AND STOCK RETURN

2019 ◽  
Vol 11 (2) ◽  
pp. 78-87
Author(s):  
Aditya Laika Chandra ◽  
Ellen Rusliati
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Stock Return ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Leverage ◽  
Good Corporate Governance ◽  
Panel Data Regression ◽  
Data Regression

Investor needed the information about financial performance in order to predict the price and return of stock. This study aims to find out the effect of financial leverage and liquidity on Good Corporate Governance (GCG) and return of stock in the manufacture companies listed in Indonesia Stock Exchange during the period of 2013-2017. The method of descriptive and verifiative are used in this study by using 94 samples determined by purposive sampling technique. A secondary data is used and analyzed by using panel data regression model and moderated regression analysis. The result showed that simultenously, financial leverage and liquidity effected negatively and significantly to the return of stock. Partially, leverage effected negatively and significantly, as well as liquidity but insignificantly. The GCG is able to moderated a simultaneous effect of financial leverage and liquidity on return of stock to be positive, but insiginificatn. However, GCG effected positively and significantly.

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