PENGARUH KONSERVATISME AKUNTANSI, CAPITAL INTENSITY, DAN INVESTMENT OPPORTUNITY SET PADA TAX AVOIDANCE

Tax avoidance is one way to avoid taxes legally that does not violate tax regulations. Tax avoidance can be said to be a complicated and unique issue because on one hand it is permissible, but on the other hand it is undesirable. Although it does not violate tax regulations, these actions are basically not in accordance with tax laws and make state tax revenues not optimal. This study aims to determine the effect of accounting conservatism, capital intensity, and investment opportunity set on tax avoidance. The population of this study focuses on mining companies on the Indonesia Stock Exchange for the 2016-2019 period, with total of 47 companies. The number of companies that were selected as samples were 11 companies, hence 44 observations were obtained during the study period. The analysis technique used in this research is multiple linear regression. The results of the analysis shows accounting conservatism has no effect on tax avoidance, capital intensity has a positive effect on tax avoidance, and the investment opportunity set has a negative effect on tax avoidance. This shows accounting conservatism is not a causal variable that influence companies to carry out tax avoidance and the higher the capital intensity of the company, the higher the tax avoidance action taken by the company and the higher the investment opportunity set of the company, the lower the tax avoidance action taken by the company.

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Analisis Faktor-Faktor yang Memengaruhi Konservatisme Akuntansi

Studi Akuntansi dan Keuangan Indonesia ◽

10.21632/saki.3.1.29-49 ◽

2020 ◽

Vol 3 (1) ◽

pp. 29-49

Author(s):

Nurul Afyani Mumayiz ◽

◽

Cahyaningsih Cahyaningsih ◽

Keyword(s):

Information Asymmetry ◽

Stock Exchange ◽

Capital Intensity ◽

Accounting Conservatism ◽

Litigation Risk ◽

Investment Opportunity ◽

Panel Data Regression ◽

Investment Opportunity Set ◽

Data Regression ◽

Negative Effect

This study examinesthe effect of information asymmetry, litigation risk, investment opportunity set, and capital intensity on accounting conservatism. This study uses consumer goods sector companies listed on the Indonesia Stock Exchange from 2016 to 2018 as a research sample. The data analysis method used is panel data regression analysis using Eviews 9.0 software.The results showed that information asymmetry has a positive effect while litigation risk has a negative effect on accounting conservatism. Investment opportunity set and capital intensity have not to influence accounting conservatism.Suggestions for further researchers to examine prudence, in addition to accounting conservatism. For companies, investors, and creditorsare expected to pay attention to the level of information asymmetry and litigation risk because it can affect the level of accounting conservatism applied.

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Corporate Social Responsibility, Profitabilitas, Capital Intensity dan Penghindaran Pajak

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i06.p10 ◽

2021 ◽

Vol 31 (6) ◽

pp. 1481

Author(s):

Putu Shandya Maharani ◽

Ni Ketut Lely Aryani Merkusiwati

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Tax Avoidance ◽

Capital Intensity ◽

Analysis Technique ◽

Negative Effect ◽

Corporate Social ◽

Method Analysis ◽

Positive Effect

This study aims to obtain empirical evidence regarding the effect of corporate social responsibility, profitability, and capital intensity on tax avoidance of mining companies listed on Indonesia Stock Exchange in 2013-2017. The method of determining the sample is using purposive sample. The samples were taken from 9 companies with 35 observations. The samples were determining by purposive sampling method. Analysis technique was using multiple regression. Based on the result of research, CSR and profitability have negative effect on tax avoidance. This means the higher CSR and profitability, the lower level of tax avoidance. Meanwhile, capital intensity has positive effect on tax avoidance. This means the higher capital intensity, the higher level of tax avoidance. Keywords: Tax Avoidance; Corporate Social Responsibility; Profitability; Capital Inensity.

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PENGARUH INTENSITAS MODAL, DIVIDEND PAYOUT RATIO DAN FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI

Jurnal Benefita ◽

10.22216/jbe.v1i1.3850 ◽

2019 ◽

Vol 1 (1) ◽

pp. 104

Author(s):

Muhammad Rivandi ◽

Sherly Ariska

Keyword(s):

Financial Distress ◽

Stock Exchange ◽

Capital Intensity ◽

Accounting Conservatism ◽

Dividend Payout ◽

Purposive Sampling ◽

Negative Effect ◽

The Impact ◽

Positive Effect ◽

Research Show

This research examines in the impact of capital intensity, dividend payout ratio and financial distress on accounting conservatism. The population in this research are all that companies listed in Indonesia Stock Exchange (IDX) in 2013 to 2017. The samples are selected using purposive sampling method, the number of sample are 86 companies. Data analysis method used is panel regression method. The result of the research show that (1) capital intensity has signifcant positive effect on the accounting consrvatism, (2) dividend payout ratio has no significant effect on the accounting conservatism, (3) financial distress has significant negative effect on the accounting conservatism.Penelitian ini meneliti tentang pengaruh intensitas modal, dividend payout ratio dan financial distress terhadap konservatisme akuntansi. Populasi dari penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013 sampai tahun 2017. Sampel dipilih berdasarkan metode purposive sampling, sehingga perusahaan yang dijadikan sampel sebanyak 86 perusahaan. Analisis data menggunbakan model regresi panel. Hasil membuktikan bahwa (1) intensitas modal berpengaruh positif signifikan terhadap konservatisme akuntansi, (2) dividend payout ratio tidak berpengaruh signifikan terhadap konservatisme akuntansi, (3) financial distress berpengaruh negatif signifikan terhadap konservatisme akuntansi.

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Kebijakan Hutang, Kebijakan Dividen, Dan Profitabilitas, Serta Dampaknya Terhadap Investment Opportunity Set (IOS)

Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management ◽

10.20473/jmtt.v9i1.2782 ◽

2016 ◽

Vol 9 (1) ◽

Author(s):

Andita Novianti ◽

Nicodemus Simu

Keyword(s):

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Investment Opportunity ◽

Process Data ◽

Analysis Technique ◽

Investment Opportunity Set ◽

Negative Effect ◽

The Impact ◽

Debt Policy

This research aimed to analyze the impact of the debt policy, dividend policy, and the profitability of each proxied by DER, DPR and ROE thru the investment opportunity set with CAPBVA as the proxy. The population of this research is a trade service company, services and investments which are listed on the Stock Exchange. The sampling method used is purposive sampling, 19 companies are selected as research objects with 76 samples of data involved. Data analysis technique is used multiple linear regression analysis. The analytical tool used to process data is E-Views 8.0. The results of this research showed that the DER and DPR has a significant negative effect on IOS, while ROE has no significant effect on IOS. The influence proportion of the independent variables can explain IOS by 16.38 percent, while 83.62 percent is explained by other variables outside the research model.

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

JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK ◽

10.25105/jipak.v13i2.5021 ◽

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

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.

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Profitabilitas, Corporate Governance, Ukuran Perusahaan Dan Intensitas Modal Terhadap Penghindaran Pajak

10.31219/osf.io/q8jhc ◽

2020 ◽

Author(s):

Lustina Rima

Keyword(s):

Corporate Governance ◽

Real Estate ◽

Firm Size ◽

Sampling Method ◽

Stock Exchange ◽

Tax Avoidance ◽

Capital Intensity ◽

Analysis Technique ◽

Negative Effect

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PENGARUH UKURAN PERUSAHAAN, LEVERAGE,SALES GROWTH DAN INVESTMENT OPPORTUNITY SET TERHADAP NILAI PERUSAHAAN

Jurnal Profita ◽

10.22441/profita.2020.v13.01.008 ◽

2020 ◽

Vol 13 (1) ◽

pp. 96

Author(s):

Agustina Khoeriyah

Keyword(s):

Firm Size ◽

Firm Value ◽

Stock Exchange ◽

Sales Growth ◽

Significant Positive Effect ◽

Investment Opportunity ◽

Mining Companies ◽

Investment Opportunity Set ◽

Negative Effect ◽

Positive Effect

This study aims to determine the effect of firm size, leverage , sales growth, and investment opportunity set to the value of company. The sample in this study were 53 data from 18 mining companies listed on the Indonesia Stock Exchange in the 2015-2018 period that met the criteria. This type of research is quantitative and the sample used is purposive sampling. The analysis of the data used is the statistical analysis in the form of multiple linear regression. The results of this study indicate that firm size does not effect the firm value, leverage has a significant negative effect on firm value, sales growth and investment opportunity set has a significant positive effect on firm value.

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The Roles of Capital Intensity in Moderating Managerial Ownership and Investment Opportunity Set (IOS) on Accounting Conservatism

Accounting Analysis Journal ◽

10.15294/aaj.v10i1.40114 ◽

2021 ◽

Vol 10 (1) ◽

pp. 25-31

Author(s):

Zahrotus Sholikhah ◽

Niswah Baroroh

Keyword(s):

Sampling Technique ◽

Capital Intensity ◽

Research Data ◽

Accounting Conservatism ◽

Absolute Difference ◽

Managerial Ownership ◽

Significant Positive Effect ◽

Investment Opportunity ◽

Investment Opportunity Set ◽

Positive Effect

This study aims to examine the effect of managerial ownership and investment opportunity set (IOS) on accounting conservatism with capital intensity as a moderating variable. The population was the manufacturing companies listed in the Indonesia Stock Exchange (IDX) from 2016-2018 as many as 184 companies. The sampling technique was purposive sampling technique and selected 39 units of analysis from 16 companies. The collection of research data used documentation technique. The analysis of research data used descriptive statistics and inferential statistics. The hypothesis testing used moderating regression analysis with an absolute difference test using IBM SPSS 24 tools. The results showed that investment opportunity set (IOS) had a significant positive effect while managerial ownership did not affect on accounting conservatism. Capital intensity could not significantly moderate the effect of managerial ownership and investment opportunity set (IOS) on accounting conservatism. Based on the result of this research, the conclusion is investment opportunity set (IOS) has a significant positive effect on accounting conservatism. The companies with higher investment opportunity sets (IOS) are able to increase the application of the accounting conservatism principles. Keyword: Accounting Conservatism; Managerial Ownership; Investment Opportunity Set (IOS); Capital Intensity

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The Influence Of Accounting Conservatism, IOS, And Good Corporate Governance On The Earnings Quality

Jurnal Ilmiah Akuntansi dan Bisnis ◽

10.24843/jiab.2019.v14.i01.p08 ◽

2019 ◽

Author(s):

Gerianta Wirawan Yasa ◽

Ida Bagus Putra Astika ◽

Ni Made Ayu Widiariani

Keyword(s):

Corporate Governance ◽

Stock Exchange ◽

Earnings Quality ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Accounting Conservatism ◽

Investment Opportunity ◽

Good Corporate Governance ◽

Investment Opportunity Set ◽

Positive Effect

Study aims to obtain the empirical evidence about the influence of accounting conservatism, investment opportunity set, and good corporate governance on earnings quality of corporates in the Indonesia Stock Exchange. These three factors will certainly affect how earnings are presented to users of financial statements as information in decision making. Secondary data are used in this study. All companies listed in Indonesia Stock Exchange for the period of 2013-2015 are the population in this study. The numbers of samples in this study were 381 companies that were selected by using purposive sampling technique. Multiple linear regression analysis is selected as a data analysis technique. The results show that accounting conservatism has a positive effect on earnings quality. Investment opportunity set has a positive effect on earnings quality. In addition, good corporate governance has no effect on earnings quality. Keywords: Earnings quality, accounting conservatism, investment opportunity set, good corporate governance.

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Profitabilitas, Corporate Governance, Ukuran Perusahaan Dan Intensitas Modal Terhadap Penghindaran Pajak

10.31219/osf.io/g6t2a ◽

2020 ◽

Author(s):

Lustina Rima

Keyword(s):

Corporate Governance ◽

Real Estate ◽

Firm Size ◽

Stock Exchange ◽

Tax Avoidance ◽

Capital Intensity ◽

Purposive Sampling ◽

Analysis Technique ◽

Negative Effect

Abstract : This study aims to analyze the effect of profitability, corporate governance, firm size, and capital intensity on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange for the period 2016-2018. Corporate governance in this study uses leverage variables and independent commissioners. The population of this study is 54 property and real estate companies listed on the Indonesia Stock Exchange for the period 2016-2018. Determination of samples using purposive sampling method and obtaining 23 companies with certain criteria. The analysis technique used in this study is multiple linear regression. The results showed that the profitability and firm size variables had a significant negative effect on tax avoidance, while the leverage variable, independent commissioner, and capital intensity did not affect tax avoidance.Keywords : Profitabilitas, Corporate Governance, Firm Size, Capital Intensity, Tax AvoidanceAbstrak : Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, corporate governance, ukuran perusahaan dan intensitas modal terhadap penghindaran pajak pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Corporate governance dalam penelitian ini menggunakan variabel leverage dan komisaris independen. Populasi penelitian ini sejumlah 54 perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Penentuan sampel dengan menggunakan metode purposive sampling dan memperoleh 23 perusahaan dengan kriteria tertentu. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa variabel profitabilitas dan ukuran perusahaan berpengaruh negatif signifikan terhadap penghindaran pajak, sedangkan variabel leverage, komisaris independen, dan intensitas modal tidak berpengaruh terhadap penghindaran pajak.Kata kunci : Profitabilitas, Corporate Governance, Ukuran Perusahaan, Intensitas Modal, Penghindaran Pajak.

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