scholarly journals GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN PENGARUHNYA PADA TAX AVOIDANCE

2016 ◽  
Author(s):  
Vivi Adeyani Tandean
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Test Results ◽  
Manufacturing Companies ◽  
Good Corporate Governance ◽  
Testing Data ◽  
Independent Variable

This study aims to examine empirically the effect of the application of GCG and the size of the company on tax avoidance. This study was performed on companies listed on the Stock Exchange 2010-2013. Variables used are institutional ownership, the independence of auditors, the audit committee, and the size of the company as an independent variable and tax avoidance as the dependent variable. The research sample 84 manufacturing companies. The sampling technique using judgment sampling. Testing data using multiple regression analysis. The test results showed that only affects the audit committee on tax avoidance.

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE DAN RETURN ON ASSETS TERHADAP TAX AVOIDANCE

AKUNTABILITAS ◽  
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

scholarly journals Pengaruh Profitabilitas, Struktur Good Corporate Governance dan Kualitas Audit terhadap Audit Delay

2018 ◽  
Vol 6 (1) ◽  
pp. 009-022
Author(s):  
Darwin Marasi Purba
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Test Results ◽  
Manufacturing Companies ◽  
Board Size ◽  
Good Corporate Governance ◽  
Descriptive Statistical Analysis

This study is aimed at collecting empirical evidence about the influence of profitability, and good corporate governance w h i c h consisted of the board size, the independent commisioners, audit committee size and audit quality on the audit delay.The populations of this research are manufacturing companies of consumer goods industry sector listed in Indonesia Stock Exchange in the year of 2015-2016 which includes 56 companies, using purposive sampling technique. Methods of data analysis used in this research are descriptive statistical analysis and multiple linear regressions.The results indicate that profitability, good corporate governance and audit quality have a simultaneously significant effect on the audit delay. However, partial test results show that the profitability and the size of audit committee are not affecting on the audit delay. Meanwhile, the board size, independent commissioners and audit quality have a significant effect on the audit delay

scholarly journals Good Corporate Governance in Manufacturing Companies Tax Avoidance

ETIKONOMI ◽  
2016 ◽  
Vol 15 (2) ◽  
pp. 85-96
Author(s):  
Uun Sunarsih ◽  
Kartika Oktaviani
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Good Corporate Governance

This study aimed to examine the effect of good corporate Governance against tax avoidance peroxided by the book tax gap and corporate governance is peroxided by institutional ownership, managerial ownership, independent board, audit committee and audit quality. This study was performed on companies listed on the Stock Exchange on the observation period 2011-2014. The method used is purposive sampling and obtained a sample of 10 companies. The data used is secondary data that can be downloaded through www.idx.co.id and www.sahamok.com.  The results showed that the variables of the board of managerial ownership, independent directors, audit committee, and audit quality effect on tax avoidance while institutional ownership variable has no effect on tax avoidance. It is suspected that institutional ownership as a monitoring tool in any decision taken by the manager does not support an optimal oversight of management performance related to tax evasion.DOI: 10.15408/etk.v15i2.3541

scholarly journals PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, CAPITAL INTENSITY DAN CORPORATE RISKTERHADAP TAX AVOIDANCE (Studi pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2013-2016)

2019 ◽  
Vol 7 (1) ◽  
Author(s):  
Basuki Basuki
Keyword(s):  
Tax Evasion ◽  
Audit Committee ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Capital Intensity ◽  
Manufacturing Companies ◽  
Data Types ◽  
Effective Tax Rate ◽  
Tax Rate

Things that need to be done in order to prove independentcommissioners, audit committee, capital intensity and corporate risk ontax avoidance in companies engaged in Indonesia Stock Exchange(IDX). In this study, tax avoidance uses the Cash Effective Tax Rate(CETR) proxy. The research period is 4 years, ie during 2013-2016. Thestudy population covers all manufacturing companies of the industrialsector of goods in the period 2013-2016ALAH 148 companies. Thesampling technique used purposive sampling technique. Based on thecriteria set in the sample of 84 corporate data. Types of data which aresecondary data obtained from the Indonesia Stock Exchange website.The process of data analysis that is panel analysis of regression data.The results showed that independent commissioners and capital intensitydid not have a significant effect, while audit committee and corporaterisk had a significant effect on tax evasion.

scholarly journals Karakter Eksekutif, Profitabilitas, Leverage, dan Komisaris Independen Terhadap Tax Avoidance Dengan Kepemilikan Institusional Sebagai Variabel Moderasi

2020 ◽  
Vol 7 (02) ◽  
pp. 153-162
Author(s):  
Rahayu Eka Prasatya ◽  
JMV Mulyadi ◽  
Suyanto Suyanto
Keyword(s):  
Regression Analysis ◽  
Analytical Method ◽  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Jel Classification ◽  
Manufacturing Companies ◽  
Negative Effect

ABSTRACT        This study aimed to examine and analyze the executive characters, profitability, leverage and independent commissioners on tax avoidance, and the effect of character executive, profitability, leverage and independent commissioners on tax avoidance with institutional ownership as a moderating variable. The population in this study is the Manufacturing Companies in the Industrial Consumer Goods Sector listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The sample in this study is only 100 companies that passed in the sample criteria. The sampling technique uses purposive sampling method. The analytical method is using Moderated Regression Analysis (MRA). The results showed that executive character had negative effect on tax avoidance, profitability had no effect on tax avoidance, leverage had an effect on tax avoidance, and independent commissioners had no effect on tax avoidance. And also, institutional ownership can strengthen the moderation between character executive with tax avoidance, institutional ownership can weaken the moderation between profitability with tax avoidance, institutional ownership can weaken the moderation between leverage with tax avoidance. ABSTRAK        Penelitian ini bertujuan untuk menguji dan menganalisis karakter eksekutif, profitabilitas, leverage, komisaris independen terhadap tax avoidance, serta pengaruh dari karakter eksekutif, profitabilitas, leverage terhadap tax avoidance dengan kepemilikan institusional sebagai variabel moderasi. Populasi dalam penelitian ini yaitu Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2018. Sampel dalam penelitian ini sebanyak 100 perusahaan yang lolos dalam kriteria sampel. Metode analisis yang digunakan yaitu Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa karakter eksekutif berpengaruh terhadap tax avoidance, profitabilitas dan komisaris independen tidak berpengaruh terhadap tax avoidance, leverage berpengaruh terhadap tax avoidance. Kepemilikan institusional dapat memperkuat moderasi antara pengaruh karakter eksekutif dengan tax avoidance, kepemilikan institusional dapat memperlemah moderasi antara profitabilitas dan leverage dengan tax avoidance. JEL Classification : H26, G38, M41

Karakter Eksekutif, Profitabilitas, Leverage, dan Komisaris Independen Terhadap Tax Avoidance Dengan Kepemilikan Institusional Sebagai Variabel Moderasi

2020 ◽  
Vol 7 (02) ◽  
pp. 153-162
Author(s):  
Rahayu Eka Prasatya ◽  
JMV Mulyadi ◽  
Suyanto Suyanto
Keyword(s):  
Regression Analysis ◽  
Analytical Method ◽  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Jel Classification ◽  
Manufacturing Companies ◽  
Negative Effect

ABSTRACT        This study aimed to examine and analyze the executive characters, profitability, leverage and independent commissioners on tax avoidance, and the effect of character executive, profitability, leverage and independent commissioners on tax avoidance with institutional ownership as a moderating variable. The population in this study is the Manufacturing Companies in the Industrial Consumer Goods Sector listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The sample in this study is only 100 companies that passed in the sample criteria. The sampling technique uses purposive sampling method. The analytical method is using Moderated Regression Analysis (MRA). The results showed that executive character had negative effect on tax avoidance, profitability had no effect on tax avoidance, leverage had an effect on tax avoidance, and independent commissioners had no effect on tax avoidance. And also, institutional ownership can strengthen the moderation between character executive with tax avoidance, institutional ownership can weaken the moderation between profitability with tax avoidance, institutional ownership can weaken the moderation between leverage with tax avoidance. ABSTRAK        Penelitian ini bertujuan untuk menguji dan menganalisis karakter eksekutif, profitabilitas, leverage, komisaris independen terhadap tax avoidance, serta pengaruh dari karakter eksekutif, profitabilitas, leverage terhadap tax avoidance dengan kepemilikan institusional sebagai variabel moderasi. Populasi dalam penelitian ini yaitu Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2018. Sampel dalam penelitian ini sebanyak 100 perusahaan yang lolos dalam kriteria sampel. Metode analisis yang digunakan yaitu Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa karakter eksekutif berpengaruh terhadap tax avoidance, profitabilitas dan komisaris independen tidak berpengaruh terhadap tax avoidance, leverage berpengaruh terhadap tax avoidance. Kepemilikan institusional dapat memperkuat moderasi antara pengaruh karakter eksekutif dengan tax avoidance, kepemilikan institusional dapat memperlemah moderasi antara profitabilitas dan leverage dengan tax avoidance. JEL Classification : H26, G38, M41

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 ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE

2021 ◽  
Vol 5 (2) ◽  
pp. 121-131
Author(s):  
Afriyanti Hasanah
Keyword(s):  
Corporate Governance ◽  
Audit Quality ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Company Size ◽  
Political Connection ◽  
Good Corporate Governance

This study aims to analyze the effect of Good Corporate Governance on tax avoidance.This study uses 4 variables for measuring Good Corporate Governance namely Institutional Ownership, Audit Quality, Company Size, and Political Connection. The population of this study are all manufacturing sector companies that have been listed on the Indonesia Stock Exchange (BEI) in the 2013-2017 period with a total final sample of 160 companies that have met the criteria. The samples in this study used nonprobability sampling method with purposive sampling technique in order to get a sample size of 32 companies. Data analysis technique used was simple linear regression analysis of each variable by using Eviews. The results showed that Institutional Ownership did not affect tax avoidance, while Audit Quality, Company Size, and Political Connection had an influence on tax avoidance.  Keywords:  Tax Avoidance, Institutional ownership, Audit Quality, Company Size, and Political Connection

scholarly journals Pengaruh Manajemen Laba, Dividen change dan Tax avoidance Terhadap Return Saham dengan Good Corporate Governance Sebagai Variabel Moderating pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2011-2015

2019 ◽  
Vol 3 (1) ◽  
pp. 1
Author(s):  
Intan Novia Astuti
Keyword(s):  
Quantitative Data ◽  
Stock Return ◽  
Annual Report ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Multiple Linear Regression Model ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Good Corporate Governance

The objective of the research was to find out and analyze the influence of profit management, dividend change and tax avoidance on stock return with institutional ownership as the moderating variable. This is causal associative research using quantitative data. This research used secondary data sourced from site www.idx.co.id, particularly the annual report of companies in 2011, 2012, 2013, 2014, and 2015. The population was all manufacturing companies listed on the Indonesian Stock Exchange in the period from 2011 until 2015 i.e. 49 companies. The whole population with observation years from 2011 until 2015 was taken as the samples; thus, there were 245 observations in the research. The data analysis employed multiple linear regression model, residual testing and classic assumption testing consisting of normality, multicollinearity, heteroscedasticity and autocorrelation testing. The results of the research demonstrated that (1) simultaneously profit management, dividend change, and tax avoidance had an influence of stock return; partially only dividend change had an influence on stock return while profit management and tax avoidance did not have any influence on stock return; (2) that institutional ownership could not moderate the influence of profit management on stock return, that institutional could not moderate the influence of dividend change on stock return, and institutional ownership could not moderate the influence of tax avoidance on stock return.Keywords: Profit Management, Dividend Change, Tax avoidance, Stock Return, Institutional Ownership

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE (GCG) TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017

2019 ◽  
Vol 11 (03) ◽  
pp. 50-63
Author(s):  
Sutrisno . Sutrisno ◽  
Ariyani Indriastuti
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Regression Coefficient ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Company Value ◽  
Good Corporate Governance

All information in a company's financial statements is useful for investors and users of financial statements because the information contained in financial statements can be used by interested parties or users of financial statements for consideration in making economic decisions, but sometimes the attention of financial statement users or investors is only focused on earnings information. The purpose of this research is to find out. Effect of Good Corporate Governance managerial ownership of institutional ownership and the Audit Committee on Company Value in manufacturing companies listed on the Indonesia Stock Exchange 2015-2017. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The companies that became the population in this study were 24 manufacturing companies. The variables in this study were managerial ownership, institutional ownership and an audit committee on Company Value. Methods of data analysis using multiple linear regression, coefficient of determination and hypothesis testing. The results of this study indicate that the managerial ownership regression coefficient is 0.304, t count (3.847)> t table (1.66) and sign (0.000), <(0.05), institutional ownership is 0.337, t count (3.375)> t table (1.66) and sign (0.001) <(0.05) and audit committee 0.341, t count (4.110)>ttable (1.66) and sign (0.000) <(0.05) based on the coefficient test results R2 determination of 62.8%. This means managerial ownership of institutional ownership and audition committee. Together - they have a positive and significant effect on Company Value. This can be proven in the F test of 38,231 in manufacturing companies listed on the Indonesia Stock Exchange 2015-2017. Company value calculation using PBV (price book value) proxy. However, the calculation of company value can be done using other methods such as Tobin's Q because the calculation of company value does not only use PBV. Given the results of this study indicate that a positive effect on a corporate value of good corporate governance

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