scholarly journals TREN PENGHINDARAN PAJAK PERUSAHAAN MANUFAKTUR DI INDONESIA YANG TERDAFTAR DI BEI TAHUN 2001-2014

2017 ◽  
Vol 20 (3) ◽  
Author(s):  
Titiek Puji Astuti ◽  
Y Anni Aryani
Keyword(s):  
Tax Avoidance ◽  
Secondary Data ◽  
Financial Statements ◽  
Descriptive Study ◽  
Corporate Tax ◽  
Long Period ◽  
Manufacturing Company

This study aims to determine the trend of tax avoidance manufacturing company in the long term. From the analysis of the trend of tax avoidance within relatively long period can be known how fluctuations in the increase or decrease in tax avoidance that occurs and what factors are influencing the increase or decrease in tax avoidance company so that tax authorities may evaluate policies issued in order to increase the level of taxpayer compliance. This research is a descriptive study using secondary data manufacturing company's financial statements from 2001 to 2014. The size of tax avoidance using ETR and CETR. The result is that the trend of corporate tax avoidance manufacturing high seen from the ETR and CETR small.

Pengaruh Audit Tenure dan Komite Audit Terhadap Kualitas Laba Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2009-2011

Al-Buhuts ◽  
2017 ◽  
Vol 13 (2) ◽  
pp. 127-145
Author(s):  
Sayuthi Sayuthi
Keyword(s):  
Regression Analysis ◽  
Panel Data ◽  
Research Method ◽  
Audit Committee ◽  
Stock Exchange ◽  
Secondary Data ◽  
Target Population ◽  
Financial Statements ◽  
Negative Influence ◽  
Manufacturing Company

This study aims to provide empirical evidence on the effect of audit tenure and audit committee to earning of quality. The research was conducted at a manufacturing company listed on the Indonesia Stock Exchange in 2009-2011. This type of study is a research verificative or hypothesis testing research. The research method used in this research is census and balanced panel data. Target population in this study is a manufacturing company that has complete data for all variables studied. The population of this study is 39  firms which observed periods are 3 years. The data collection techniques using secondary data from financial statements have been audited and published www.idx.co.id obtained from website to the financial statements in the period 2009-2011. The hypothesis is tested by using multiple regression analysis. This result shows that (1) when there is not audit tenure and audit committee, earning of quality is at 95,4% and is not at 100% (2) audit tenure and audit committee simultaneously have negative influence toward earning of quality (3) Audit tenure and audit committee partially has negative influence toward earning of quality.

scholarly journals Firms` Participation in Tax Amnesty Program Engaged in Financial Reporting Manipulation: An Empirical Evidence from Listed Companies in Indonesia

The Winners ◽  
2019 ◽  
Vol 20 (2) ◽  
pp. 85 ◽  
Author(s):  
Gatot Soepriyanto ◽  
Yanto Indra ◽  
Olivia The ◽  
Arfian Zudana
Keyword(s):  
Financial Reporting ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Financial Statements ◽  
Corporate Tax ◽  
Dummy Variable ◽  
Tax Amnesty ◽  
Avoidance Measures ◽  
Score Model ◽  
Amnesty Programs

The research investigated the relation between firms participated in tax amnesty programs and their tendency to manipulate financial statements. The research explored some unique research settings during Indonesia’s tax amnesty period in 2016-2017. To examine the association, the researchers employed Beneish’s M-Score model to categorize the firm’s tendency to manipulate its financial statements. As the test variable, it classified the firm’s participation in the tax amnesty program with a dummy variable, 1 if the firm participated, and 0 otherwise. To control the variations in financial statements manipulation, it also included firm size, leverage, and profitability in our empirical model. Based on the sample of 796 firm-year observations in the Indonesian Stock Exchange (IDX) from the 2012-2017 period, it is found some evidence that firms participate in tax amnesty programs do not engage in financial statements manipulation. Further analysis of the corporate tax avoidance measures shows that those firms do not engage in tax avoidance activities either. The results suggest that firms participate in the tax amnesty programs are not necessary ‘bad firms’, and they just participate as a ‘symbolic’ gesture to get some indirect benefits of the program.

scholarly journals PENGARUH KONEKSI POLITIK, INTENSITAS ASET TETAP, KOMISARIS INDEPENDEN, PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE

2021 ◽  
Vol 5 (1) ◽  
pp. 14-30
Author(s):  
Sahrir Sahrir ◽  
Sofyan Syamsuddin ◽  
Sultan Sultan
Keyword(s):  
Banking Sector ◽  
Stock Exchange ◽  
Research Result ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Financial Statements ◽  
Political Connections ◽  
Analysis Technique ◽  
Fixed Assets ◽  
Tax Payments

Tax avoidance is a business that is conducted legally by the company by utilizing existing loopholes in the tax regulations with the aim of minimizing or even avoiding tax payments. This research aimed to know and analyze the effect of political connections, fixed assets intensity, independent commissioners, profitability and leverage to tax avoidance. The method used is quantitative, where the data used is secondary data formed as financial statements of banking sector companies listed on the Indonesia Stock Exchange for the period 2014-2018. The sample determination used purposive sampling, so obtained financial statements that meet the research criteria of 172 observations. The data analysis technique used multiple linier regression analysis. The research result showed that political connections, fixed assets intensity, profitability and leverage affected to the tax avoidance. While independent commissioners is not affected to the tax avoidance

scholarly journals Analisis kesehatan Lembaga Perkreditan Desa (LPD) se-Kabupaten Badung

2021 ◽  
Vol 5 (2) ◽  
pp. 163-175
Author(s):  
A.A Pt. Agung Mirah Purnama Sari ◽  
Ni Nyoman Sri Rahayu Damayanti ◽  
I Wayan Gde Yogiswara Darma Putra
Keyword(s):  
Indigenous People ◽  
Central Government ◽  
Secondary Data ◽  
Financial Statements ◽  
Descriptive Study ◽  
Economic Life ◽  
Quantitative Approach ◽  
Local Policies

Lembaga Perkreditan Desa (LPD) was established to strengthen the socio-cultural and economic life of the Balinese indigenous people, its implementation is not subject to the central government, but refers to local policies. The purpose of the study was to analyze the health of the LPD in Badung Regency. This is a descriptive study with a quantitative approach, using secondary data from LPD financial statements for 2017-2019. During 2017–2019 LPDs in the healthy category experienced an increase of 1%, for the fairly healthy category it did not change, the less healthy category increased by 3%, and the unhealthy decreased by 4%. LPD health analysis was measured by CAEL analysis. In 2017, 2018, and 2019 respectively, there were 13, 12, and 9 unhealthy LPDs; 5, 10, and 8 are not healthy; 24, 21, and 24 are quite healthy; and 61, 60, and 62 in the healthy category.

scholarly journals PENGARUH KUALITAS MANAJER PAJAK TERHADAP PENGHINDARAN PAJAK DENGAN ETIKA MACHIAVELLIAN SEBAGAI PEMEDIASI

2017 ◽  
Vol 22 (3) ◽  
Author(s):  
Estralita Trisnawati ◽  
Roy Sembel ◽  
Juniati Gunawan ◽  
Waluyo Waluyo
Keyword(s):  
Manufacturing Industry ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Financial Statements ◽  
Primary Data ◽  
Analysis Model ◽  
Positive Effect ◽  
Path Analysis Model

This study aims to examine the effect of tax managers' quality on tax avoidanceof manufacturing industry firms listed on the Indonesia Stock Exchange withmachiavellian ethics as intervening. Using path analysis model with WarpPLS 5.0. This study examined the primary data for tax manager qualities and machiavellian ethics obtained from 103 tax managers working in manufacturing industry firms at IDX and secondary data from financial statements for tax avoidance. There are 10 tax avoidance indicators used as a proxy. This study gives results that the quality of tax managers have a significant positive effect on Machiavellian ethics. However, machiavellian ethics can not mediate the influence of tax manager quality on tax avoidance.

scholarly journals Analisis Faktor Yang Mempengaruhi Praktek Penghindaran Pajak Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017

2020 ◽  
Vol 13 (1) ◽  
pp. 43
Author(s):  
Rokhanah Murkana ◽  
Yananto Mihadi Putra
Keyword(s):  
Statistical Analysis ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Financial Statements ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Independent Variables

This study aims to analyze the factors that influence the practice of tax avoidance by using profitability, leverage, sales growth and the audit committee as independent variables. The method used is a purposive sampling method with population in the form of financial statements from 30 companies listed on the Indonesia Stock Exchange from 2015-2017, so that the sample of data observed is 90 company financial statements. The research design used is causal and descriptive. The data collected is in the form of secondary data from the financial statements of manufacturing companies. Where data analysis is performed using multiple regression statistical analysis. The results found that profitability and sales growth had a significant effect on the level of tax avoidance. While leverage and the audit committee do not significantly affect the level of tax avoidance.

KAJIAN MENGENAI KEMAMPUAN MODAL SENDIRI DALAM MENJAMIN KESELURUHAN HUTANG PERUSAHAAN (Studi pada Perusahaan Bisi International Tbk Tahun 2017-2019)

2021 ◽  
Vol 9 (1) ◽  
pp. 17-22
Author(s):  
Akhmad dan Labandingi Latoki
Keyword(s):  
Good Condition ◽  
Secondary Data ◽  
Financial Statements ◽  
Study Data ◽  
Financial Condition ◽  
Analysis Technique ◽  
The Relationship ◽  
Case Study Data

This study aims to analyze the ability of its own capital owned by Bisi International Tbk to guarantee all of its debts. So the approach used is a case study. Data collection is done by documentation method and the data taken is secondary data. The data comes from the 2017- 2019 financial statements. The analysis technique in this study uses financial ratios, namely comparing total debt with own capital. The results of research and studies reveal that the company's financial condition, especially the guarantee of capital on debt, tends to be in good condition. This can be seen from the amount of each rupiah of own capital that is able to cover every rupiah of costs. This research needs to be expanded by analyzing the relationship and the influence of other components that affect the improvement of the company's financial performance.   Keywords: Current Debt, Long-Term Debt, Own Capital

scholarly journals Capital Structure and Financial Performance of Manufacturing Companies in Indonesia

2021 ◽  
Vol 3 (2) ◽  
pp. 114-125
Author(s):  
Ni Luh Ira Suitri ◽  
Mohammad Agus Salim Monoarfa
Keyword(s):  
Capital Structure ◽  
Financial Performance ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Equity Ratio ◽  
The Capital Structure

This study aims to determine whether the Capital Structure affects the financial performances partially and simultaneouslly. The Capital Structure in this study is proxide by Debt to Asset Ratio (DAR) and Long Term Debt to Equity Ratio (LTDER), whereas the financial performance is proxide by Return On Asset (ROA). the type of data used in this study is secondary data obtained from the financial statements os plastic and packaging companies listed on the Indonesia Stock Exchange in 2012-2019. The analysis method uses multiple linier regression analysis. The result revealed that partially DAR had negative and significant effect on ROA, while LTDER had no significant effect on ROA. The result also shows that simultaneouslly DAR and LTDER have a significant effect on ROA.

scholarly journals Pengaruh Leverage dan Liquidity Terhadap Tax Avoidance Dengan Inventory Intensity Sebagai Variabel Moderasi

2019 ◽  
Vol 11 (2) ◽  
pp. 211-217
Author(s):  
David Malindo Pasaribu ◽  
Susi Dwi Mulyani
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Data Processing ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Negative Influence ◽  
Significant Negative Effect ◽  
Manufacturing Company ◽  
Negative Effect

This study aims to analyze the effect of leverage and liquidity on tax avoidance with inventory intensity as a moderating variable. The type of data used is secondary data. The sample used is a manufacturing company that is listed active in BEI Period 2015-2017 which can be seen on the official website that www.idx.co.id. Methods of data analysis using is moderated regression analysis (MRA). Data processing is done by using Eviews Version 10 for windows. The results showed that there is a significant negative effect between liquidity with tax avoidance, there is a significant negative influence between inventory intensity with tax avoidance, inventory intensity was able to moderate the effect of liquidity to tax avoidance. In addition, the leverage did not effect to tax avoidance, the inventory intensity was not able to moderate the effect of leverage to tax avoidance. Keywords: Leverage, Liquidity, Tax Avoidance, and Inventory Intensity

scholarly journals THE EFFECT OF MUDHARABAH, MUSHARAKA, AND IJARAH FINANCING TO RETURN ON EQUITY IN BANK BRI SHARIA PERIOD 2016-2020

2021 ◽  
Vol 1 (2) ◽  
pp. 268-285
Author(s):  
Filia Fransiska ◽  
Asmak Ab Rahman ◽  
Shinta Maharani
Keyword(s):  
Error Correction ◽  
Quantitative Methods ◽  
Secondary Data ◽  
Financial Statements ◽  
Significant Positive Effect ◽  
Short Term ◽  
Correction Model ◽  
Return On Equity ◽  
Positive Effect

Aim of this research is the phenomenon on the 2016-2020 financial statements of BRI Syariah Bank. It shows that the increase in  income is not always followed by an increase in Return On Equity (ROE) at BRI Syariah Bank, vice versa. The purpose of this study was to determine the effect of mudharabah, musyaraka, and ijarah  both in the long and short term on Return On Equity (ROE). The method of this study used quantitative methods, and used secondary data. The population and sample used in this study are BRI Syariah Bank monthly reports, including mudharabah, musyaraka, and ijarah  in the 2016-2020 period. The analytical method used is the Error Correction Model (ECM) with the Eviews program. The results in this study indicate that in the short term and long term, mudharabah  has a significant positive effect on return on equity (ROE), the short term results show that the t-statistic (t-count) is greater than the t-critical (2.833045>2.002247). . Meanwhile, the results of the long-term test show that the t-statistic (t-count) is more significant than t-critical (2.467613>2.002247). Musharaka  in the short term and long term affects the return on equity (ROE). The short-term results show that the t-statistic (t-count) is greater than the t-critical (2.909601>2.002247). Meanwhile, the results of the long-term test show that the t-statistic (t-count) is more significant than t-critical (2.733504>2.002247). While ijarah  in the short term and the long term does not affect the return on equity (ROE), the short term results show that the t-statistic (t-count) is greater than the t-critical (1.330407<2.002247). Meanwhile, the results of the long-term test show that the t-statistic (t-count) is more significant than t-critical (1.256261<2.002247). Simultaneously, in the short term, mudharabah, Musharaka, and ijarah  have a significant and positive effect on the return on equity (ROE) of 23.8249%. While in the long term, it has a significant effect of 28.3164%.

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