PENGARUH LEVERAGE, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN SEKTOR MANUFAKTUR  YANG TERDAFTAR DI BURSA EFEK INDONESIA 2010-2012

The purpose of this study is to obtain empirical evidence about the effects ofleverage, institutional ownership,and firm size on tax avoidance of the manufacturing companies listed on the Indonesian Stock Exchange from 2010-2012. Tax avoidance is a dependent variable, while leverage, institutional ownership, and firm size are independent variables. The data used are secondary data and sample of 170 financial statements of listed companies on the Indonesian Stock Exchange from 2010-2012. This research used non-random sampling. The sampling used purposive sampling and the data were analyzed by using multiple linear regression analysis. Data were analyzed using SPSS software 21 version. The result of the research showed that leverage has no significant effects on tax avoidance, while institutional ownership and firm risk have significant effects on tax avoidance. To get better research results, further researches may add other variables that have major impact probabilities, use companies other than manufacturing, and extend the period of study.

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

Jurnal Ilmiah Akuntansi dan Bisnis ◽

10.24843/jiab.2016.v11.i02.p07 ◽

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.

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Capital Structure Evaluation Based Company Sizes And Profitability

JURNAL AKUNTANSI DAN PAJAK ◽

10.29040/jap.v20i2.765 ◽

2020 ◽

Vol 20 (2) ◽

Author(s):

Aprih Santosa ◽

Sri Yuni Widowati ◽

Emaya Kurniawati

Keyword(s):

Capital Structure ◽

Firm Size ◽

Stock Exchange ◽

Manufacturing Sector ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Manufacturing Companies ◽

Structure Evaluation ◽

Positive Effect

The purpose of this study is to evaluate the effect of : (1) Firm Size on Profitability (ROA). (2) Firm Size on Capital Structure (DER). (3) Profitability (ROA) on Capital Structure (DER) in the Manufacturing Sector Automotive Companies and Components on the IDX. The data used are secondary data using a sample of 13 automotive sector manufacturing companies and components listed on the Indonesia Stock Exchange in 2016-2018. Sampling was done using a sensus method. This research uses a quantitative approach and the analysis technique used is multiple linear regression analysis (path analysis. The results of this study are: (1) FirmSize significantly has a positive effect on profitability (ROA). (2) Firm Size significantly has a positive effect on capital structure (DER). (3) Profitability (ROA) significantly has a positive effect on capital structure (DER).

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Studi Empiris Faktor Diskriminan Tax Avoidance Pada Perusahaan Manufaktur Di Indonesia

Wahana ◽

10.35591/wahana.v24i2.346 ◽

2021 ◽

Vol 24 (2) ◽

pp. 195-216

Author(s):

Dwi Haryono Wiratno ◽

Rahmawati Hanny Yustrianthe ◽

Maria Purwantini ◽

Ronowati Tjandra

Keyword(s):

Corporate Governance ◽

Stock Exchange ◽

Descriptive Analysis ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Secondary Data ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Manufacturing Companies ◽

Return On Assets

This study aims to determine the effect of Return on Assets (ROA), Debt to Total Assets (DAR), and Corporate Governance (CG) on tax avoidance in manufacturing companies listed on the IDX for the 2015-2019 period. Corporate Governance is proxied by the Composition of the Independent Commissioner, and Tax Avoidance is proxied by the Effective Tax Rate (ETR). The population in this study were 179 companies listed on the IDX. The sample selection used purposive sampling technique and the research sample was obtained as many as 60 companies. The data in this study are secondary data obtained from the official website of the Indonesia Stock Exchange (BEI). The data analysis used is descriptive analysis followed by the requirements test including normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The statistical method used to analyze the data uses multiple linear regression analysis. The results showed that Return on Assets (ROA) had a significant negative effect on tax avoidance. Meanwhile, Debt to Total Assets (DAR) and Corporate Governance (CG), which are proxied by the composition of the independent board of commissioners, have no effect on tax avoidance in manufacturing companies listed on the IDX for the 2015-2019 period.

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PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, DAN KOMITE AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN

Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo ◽

10.35906/jep01.v7i1.749 ◽

2021 ◽

Vol 7 (1) ◽

pp. 56

Author(s):

Erma Setiawati ◽

Eskasari Putri ◽

Nanda Devista Devista

Keyword(s):

Financial Reporting ◽

Firm Size ◽

Audit Committee ◽

Stock Exchange ◽

Secondary Data ◽

Institutional Ownership ◽

Analysis Data ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Logistic Regression Method

AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh profitabilas, ukuran perusahaan, kepemilikan institusional, dan komite audit terhadap ketepatan waktu pelaporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Metode pengambilan sampel yang digunakan adalah metode purposive sampling, sehingga diperoleh 84 perusahaan manufaktur selama 3 tahun. Data yang digunakan dalam penelitian ini adalah data sekunder. Teknik analisis data yang digunakan adalah metode regresi logistik. Hasil dari penelitian ini menunjukkan bahwa profitabilitas, ukuran perusahaan, kepemilikan institusional, dan komite audit tidak berpengaruh terhadap ketepatan waktu pelaporan keuangan.Kata kunci: profitabilitas, ukuran perusahaan, kepemilikan institusional, komite audit, ketepatan waktu pelaporan keuanganAbstractThis study aims to determine the effect profitability, firm size, institutional ownership and audit committee to the timeliness of financial reporting on manufacturing companies listed on the Indonesia Stock Exchange period 2017-2019. Sampling method used in this research is purposive sampling, so that obtained 84 manufacturing companies for period 3 years. Data used in the study is a secondary data. Analysis data technique used is logistic regression method. The result shows that profitability, firm size, institutional ownership and audit committee not significant to the timeliness of financial reporting.Keywords: profitability, firm size, institutional ownership, audit committee, timeliness of financial reporting

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Pengaruh Leverage, Likuiditas, Profatibilitas, Konservatisme dan Ukuran Perusahaan terhadap Kualitas Laba

Owner ◽

10.33395/owner.v6i1.588 ◽

2022 ◽

Vol 6 (1) ◽

pp. 336-347

Author(s):

Lutfiana Rezky Anggraeni ◽

Listyorini Wahyu Widati

Keyword(s):

Firm Size ◽

Stock Exchange ◽

Earnings Quality ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Manufacturing Companies ◽

Positive Direction ◽

Analytical Technique ◽

A Company

Earnings quality is earnings that correctly and accurately describes the company's operational profitability. Earnings quality in a company is very important to be analyzed. Companies that have high earnings quality will provide complete and transparent information and will not mislead users of financial statements. This study aims to determine and analyze the effect of leverage, liquidity, profitability, conservatism and firm size on earnings quality. at companies registered in Indonesia Stock Exchange (IDX) in 2017 to 2020. The population in this study are all manufacturing companies that have been listed on the Indonesia Stock Exchange (IDX) for the period 2017 to 2020, obtaining a population of 704 companies. This research method uses purposive sampling, the sample was obtained in accordance with predetermined criteria and obtained data as many as 326 companies. The type of data used in this research is secondary data. The analytical technique used in this research is multiple linear regression analysis. This study obtained the results that leverage as measured by (DAR), firm size as measured by (Size), and liquidity as measured by (QR) have no significant effect on earnings quality. Meanwhile, profitability as measured by (ROA) and conservatism as measured by (CON_ACC) have a significant effect in a positive direction on earnings quality.

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FACTORS AFFECTING THE QUALITY OF PROFIT IN INDONESIA BANKING COMPANIES

Jurnal Dinamika Akuntansi ◽

10.15294/jda.v8i1.9117 ◽

2017 ◽

Vol 8 (1) ◽

pp. 30

Author(s):

Ardik Rahmat Kurniawan ◽

Muhammad Khafid

Keyword(s):

Firm Size ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Sampling Technique ◽

Institutional Ownership ◽

Multiple Linear Regression Analysis ◽

Quality Data ◽

Managerial Ownership ◽

Profit Growth

<p>The aim of this research is to prove empirically the influence of Managerial Ownership, institutional ownership, profit growth, liquidity, and firm size on profit quality. Data that used to this research is secondary data and that data are taken from the official website of Indonesia Stock Exchange. The populations of this research are all of Banking Companies that list on Indonesia Stock Exchange (BEI) year 2012-2014 that numbered 42 companies. The samples that used to this research are 48 unit of analysis, with method of choosing the samples is purposive sampling technique. The analysis method used for this research is multiple linear regression analysis that analyzed with SPSS 21 program. The result shows that variable of institutional ownership and firm size influence on profit quality. Whereas managerial ownership, profit growth and liquidity does not affect to profit quality.</p>

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Faktor-Faktor Yang Mempengaruhi Tax Avoidance (Study Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Tahun 2014-2018

IJAcc ◽

10.33050/10.33050/ijacc.v1no2p6 ◽

2020 ◽

Vol 1 (2) ◽

pp. 164-177

Author(s):

Warseno Warseno ◽

Silpi Intan Suseno ◽

Widya Febriani

Keyword(s):

Firm Size ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Institutional Ownership ◽

Multiple Linear Regression Analysis ◽

Industrial Sector ◽

Manufacturing Companies ◽

Effective Tax Rate ◽

Tax Rate ◽

Analysis Technique

This study aims to determine the effect of Profitability, Leverage, Firm Size and Institutional Ownership on Tax Avoidance in Manufacturing Companies in the Basic and Chemical Industrial Sector in 2014-2018. The variables used in this study are profitability, leverage, company size and institutional ownership, while the dependent variable used is tax avoidance which uses an effective tax rate proxy. The analysis technique used in this study is multiple linear regression analysis where previously the data were tested using a classic assumption test consisting of normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. The results showed that partially Profitability affects tax Avoidance. Simultaneously Profitability, Leverage, Firm Size and Institutional Ownership affect tax avoidance. The contribution of the dependent variable in explaining the independent variable is only 12.6%.

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Kepemilikan Institusional dan Transparansi Informasi terhadap Penghindaran Pajak: Sebelum, Saat, dan Setelah Tax Amnesty

JURNAL EKONOMI PERJUANGAN ◽

10.36423/jumper.v1i2.250 ◽

2019 ◽

Vol 1 (2) ◽

Author(s):

Razali Razali ◽

Ferawati Ferawati

Keyword(s):

Regression Analysis ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Secondary Data ◽

Institutional Ownership ◽

Analysis Data ◽

Multiple Linear Regression Analysis ◽

Financial Statement ◽

Analysis Method ◽

Tax Amnesty

This study aims to analyze the effect of institutional ownership and transparency of information on tax avoidance before, during, and after tax amnesty. This study uses secondary data obtained from the company’s financial statement of companies listed in Indeks of LQ-45 from 2015-2017 represented timeline of tax amnesty. The data analysis method used in this research is multiple linear regression analysis. Data collected will be processed by using SPSS. The result of this study shows that institutional ownership and transparency of information has no effect on tax avoidance. The highest tax avoidance ratio occured in 2016, when tax amnesty was conducted.

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Influence Tax Avoidance, Company Size, Debt Ratio and AgeagainstDebt Costs in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2015-2017)

Psychology and Education Journal ◽

10.17762/pae.v58i1.787 ◽

2021 ◽

Vol 58 (1) ◽

pp. 393-398

Author(s):

Dipa Teruna Awaludin Et al.

Keyword(s):

Firm Size ◽

Stock Exchange ◽

Statistical Tests ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Secondary Data ◽

Cost Of Debt ◽

Manufacturing Companies ◽

Firm Age ◽

The Social

The purpose of this research to obtain empirical evidence about the influence of tax avoidance, firm size, leverage and firm age on cost of debt in companies listed in Indonesia stock exchange year 2015-2017.The data used is secondary data and samples of annual report from 25 manufacturing company listed in Indonesian stock exchange year 2015-2017 use purposive sampling and data analyzed use statistical tests descriptive, the classic, assumption linear regression analysis multiple, and test a hypothesis. Data analyzed by using softwareStatistical Package for the Social Sciences version 24.The results of studies show that the variable tax avoidance significant impact on cost of debt, while variable of firm size, leverage and firm age no significant impact on cost of debt.

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Apakah Sales Growth, Leverage dan Capital Intensity Mempengaruhi Tax Avoidance?

Jurnal Akuntansi dan Ekonomika ◽

10.37859/jae.v11i1.1534 ◽

2021 ◽

Vol 11 (1) ◽

pp. 1-11

Author(s):

Adriyanti Agustina Putri ◽

Zul Azmi ◽

Jumadil Arsa

Keyword(s):

Stock Exchange ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Secondary Data ◽

Capital Intensity ◽

Multiple Linear Regression Analysis ◽

Tax Planning ◽

Sales Growth ◽

Manufacturing Companies ◽

Financial Reports

This research is important to do to examine and analyze the effect of sales growth, leverage, and capital intensity on tax avoidance. The population in this study were manufacturing companies listed on the Indonesian Stock Exchange (BEI) 2015-2019, totaling 182 companies. The sample was selected by using purposive sampling and selected 35 companies. This study uses secondary data in the form of financial reports which can be accessed through the website www.idx.co.id. The method of analysis used in this study is multiple linear regression analysis using the SPSS version 23. The results of this study can prove that sales growth, leverage, and capital intensity have an effect on tax avoidance. Increased sales growth will trigger companies to avoid paying large taxes by carrying out optimal tax planning. High leverage causes the company to pay less taxes. The higher the intensity capital, the more it can reduce the company's tax burden.

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