scholarly journals Pengaruh Proporsi Kepemilikan Saham Asing dan Proporsi Direktur dan Komisaris Asing terhadap Penghindaran Pajak di Perusahaan Manufaktur Sektor Industri Barang Konsumsi Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia

2021 ◽  
Vol 5 (4) ◽  
pp. 348
Author(s):  
Gregorius Fx Erick Tofani Riberu
Keyword(s):  
Stock Exchange ◽  
Tax Avoidance ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Foreign Investors ◽  
Tax Rate ◽  
Food And Beverage ◽  
Board Directors ◽  
Foreign Directors ◽  
The Impact

The research aims to determine the impact of foreign investor’s interests on tax avoidance in Consumer Goods- Manufacturing Companies, in particular the food and beverage sector, listed in Indonesia Stock Exchange during the periods from 2011 to 2016. The interests of foreign investors are measured by two variable which are the percentage of ownership by foreign investors and the percentage of foreign directors and commisoners on the board directors. The methodology used in this research is sampling method, tested by multiple linear regression. Tax avoidance is measured by two approaches, i.e. Effective Tax Rate and Book Tax Different. This research concludes that the percentage of ownership by foreign investors and the percentage of foreign directors and commisoners on board directors show no significant effect to the corporate tax avoidance. Tujuan penulisan makalah ini adalah untuk mengetahui pengaruh proporsi kepemilikan saham asing dan proporsi direktur dan komisaris asing terhadap penghindaran pajak di perusahaan manufaktur sektor industri barang konsumsi sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama peiode tahun 2011 sampai dengan 2016. Teknik pengambilan sampel menggunakan metode purposive sampling, diuji dengan metode regresi linier berganda. Pengujian dilakukan dengan dua pendekatan yaitu Effective Tax Rate dan Book Tax Different. Berdasarkan hasil penelitian dapat disimpulkan bahwa dengan pendekatan ETR, proporsi kepemilikan saham asing tidak berpengaruh positif atas penghindaran pajak, namun proporsi direktur dan komisaris asing berpengaruh positif terhadap penghindaran pajak meskipun tidak signifikan. Sedangkan dengan pendekatan BTD proporsi kepemilikan saham asing bepengaruh positif terhadap penghindaran pajak meskipun tidak signifikan, dan proporsi direktur dan komisaris asing tidak berpengaruh positif terhadap penghindaran pajak. 

scholarly journals PENGARUH KONSERVATISME AKUNTANSI DAN PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN

2019 ◽  
Vol 2 (2) ◽  
pp. 134
Author(s):  
Puradinda Zulfiara ◽  
Juli Ismanto
Keyword(s):  
Firm Value ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Accounting Conservatism ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Positive Effect

Aim of this research is to determine the effect of accounting conservatism and tax avoidance on firm value. The type of data used in this study is secondary data in the form of annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2016 period. The number of samples is 48 manufacturing companies. The data analysis technique used is regression analysis. The results of the study show that conservatism has a positive effect on firm value, tax avoidance has a negative effect on firm value. While simultaneously conservatism and tax avoidance have a positive effect on firm value. Thus this study supports that accounting conservatism has a role as a function of monitoring the company's investment policies and one way to maintain the value of the company in limiting losses that may arise from poorly performing investment decisions. The company that conducts tax avoidance (has a smaller effective tax rate) is an effort made by management to reduce the company's tax burden and is able to minimize expenditure for tax purposes so that management looks good in the eyes of shareholders.

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 PENGARUH TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK

2018 ◽  
Vol 6 (2) ◽  
pp. 105
Author(s):  
Paskalis A Panjalusman ◽  
Erik Nugraha ◽  
Audita Setiawan
Keyword(s):  
Stock Exchange ◽  
Manufacturing Sector ◽  
Transfer Pricing ◽  
Tax Avoidance ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Purposive Sampling ◽  
Independent Variable

AbstractThis study aims to examine the effect of transfer pricing on tax avoidance. The independent variable used in this study is transfer pricing. While the dependent variable used in this study is tax avoidance, which is measured using the effective tax rate (GAAP-ETR). The population in this study amounted to 15 multinational manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) during the 2014-2017 period. Determination of research samples using purposive sampling method and obtained a sample of 9 multinational manufacturing companies based on certain criteria. The results of the study show that transfer pricing has an effect but not significantly on tax avoidance. Key Word. transfer pricing; tax avodiance AbstrakPenelitian ini bertujuan untuk menguji pengaruh transfer pricing terhadap penghindaran pajak (tax avoidance). Variabel independen yang digunakan dalam penelitian ini adalah transfer pricing. Sedangkan variabel dependen yang digunakan dalam penelitian ini adalah penghindaran pajak (tax avoidance) yang diukur menggunakan effective tax rate (GAAP-ETR). Populasi dalam penelitian ini berjumlah 15 perusahaan sektor manufaktur multinasional yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2014-2017. Penentuan sampel penelitian menggunakan metode purposive sampling dan memperoleh sampel sebanyak 9 perusahaan manufaktur multinasional berdasarkan kriteria tertentu. Hasil penelitian menunjukan bahwa transfer pricing berpengaruh tetapi tidak signifikan terhadap penghindaran pajak (tax avoidance). Kata Kunci. transfer pricing; penghindaran pajak

scholarly journals The Influence of Company Size, Fixed Asset Intensity, Leverage, Profitability, and Political Connection To Tax Avoidance

2018 ◽  
Vol 2 (02) ◽  
pp. 107
Author(s):  
Aminah Aminah ◽  
Chairina Chairina ◽  
Yohana Yustika Sari
Keyword(s):  
Stock Exchange ◽  
Tax Avoidance ◽  
Political Connections ◽  
Company Size ◽  
Political Connection ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Fixed Assets ◽  
Sample Data

<p><em>This study examines the influence of company size, fixed assets intensity, leverage, profitability and political connections against tax avoidance in manufacturing companies listed in the Indonesian Stock Exchange in the period of 2011-2015.</em></p><p><em>This study forms an associative research. The population used in this study are manufacturing companies listed in the Indonesian Stock Exchange. The sample used as many as 53 manufacturing companies listed in the Indonesian Stock Exchange in the period of 2011-2015 that are selected with the purposive sampling method, and so the number of sample data is 265 data. Tax Avoidance in this study was measured using the cash effective tax rate (CETR). Data can be analyzed by using the logistic regression.</em></p><p><em>The result showed that the profitability and political connections have influences to tax avoidance. While company size, intensity fixed assets and leverage do not influence tax avoidance.</em><em></em></p><strong><em>Keywords: </em></strong><em>Company Size, Intensity Fixed Assets, Leverage, Profitability, Political Connections, Tax Avoidance</em><em> </em>

scholarly journals Pengaruh Financial Distress dan Konservatisme Akuntansi pada Tax Avoidance

2020 ◽  
Vol 30 (7) ◽  
pp. 1670
Author(s):  
Ni Putu Swandewi ◽  
Naniek Noviari
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Multiple Linear Regression Analysis ◽  
Accounting Conservatism ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Negative Effect

Tax avoidance can be interpreted as an effort to avoid tax that is done in a legal and safe way for taxpayers because it does not conflict with applicable tax laws. This study aims to empirically examine the effect of financial distress and accounting conservatism on tax avoidance which is proxied by using a cash effective tax rate (CETR). The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018 totaling 168 companies. The sample used was 44 companies with a total observation sample of 176 in 4 years. Data analysis technique used in this study is multiple linear regression analysis techniques. Based on the analysis, it was found that the financial distress variable had a significant positive effect on tax avoidance, and accounting conservatism had a significant negative effect on tax avoidance. Keywords: Financial Distress; Accounting Conservatism; Tax Avoidance.

scholarly journals PERAN PEMODERASI TRANSPARANSI INFORMASI : PENGHINDARAN PAJAK DAN NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur di Indonesia)

2019 ◽  
Vol 14 (2) ◽  
pp. 407-418
Author(s):  
Andi Kartika ◽  
Sri Sudarsi ◽  
Moch Irsad
Keyword(s):  
Firm Value ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Financial Statements ◽  
Positive Influence ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Significant Positive Influence

This study aims to examine and obtain empirical evidence about the effect of tax avoidance on firm value with transparency as a moderating variable in manufacturing companies listed on the Stock Exchange in 2013-2017. The data used is archived data in the form of annual reports and financial statements of manufacturing companies listed on the IDX. The results of this study indicate that tax avoidance as measured by the Effective Tax Rate (ETR) proxy which has a significant positive influence on firm value measured using Tobins' Q ratio and transparency can weaken the moderation between the effect of tax avoidance on firm value

scholarly journals THE ROLE OF CORPORATE DIVERSIFICATION IN TAX AVOIDANCE IN COMPANIES LISTED IN THE TEHRAN STOCK EXCHANGE

2019 ◽  
Vol 7 (1) ◽  
pp. 291-299
Author(s):  
Mohammad Vahdani ◽  
Abdolhossein Talebi Najafabadi ◽  
Narjes Kamali Kermani ◽  
Zahra Farhadi
Keyword(s):  
Confidence Level ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Financial Information ◽  
Corporate Diversification ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
The Government ◽  
A Charge ◽  
The Impact

Purpose of the Study: Tax avoidance means the use of gaps in tax laws for non-payment or late payment of taxes for companies, which is affected by different factors. The present study investigates the impact of diversification on tax avoidance in companies. To this end, the financial information of 384 firms during the period of 2011- 2016 in the Tehran Stock Exchange was examined. Methodology: In this research, the required financial information was summarized, classified, and calculated in Excel software and the data were analyzed by using E-views software. The dependent variables were effective tax rate and book-tax difference, while the independent variable was corporate diversification, which shows how to divide the market between business sectors (units) in a company. Control variables include size, financial leverage, company’s loss-making, ROA, capital expenditures, R&D, market to book value, CEO ownership, and management of ownership. Conclusions/Results: The findings obtained from this study demonstrate that at a 95% confidence level, there is no significant relationship between diversification and effective tax rates in companies listed in the Tehran Stock Exchange. However, at a 90% confidence level, diversification reduces the effective tax rate. Furthermore, no reliable evidence was found regarding the effect of diversification on book-tax difference at a 95% confidence level. Novelty: Tax is a charge imposed by the government on all organizational profits. Various enterprises have complex operations due to their institutional structure, which makes it possible to increase tax avoidance in these companies. The production or sale of a variety of products (diversification) is bigger and has more complex organizational structures that increase the cost of management and non-management decisions, making it difficult for companies to coordinate their policies. Thematic classification: G10, M41

scholarly journals The Effect of Tax Risk on Tax Avoidance

2021 ◽  
Vol 25 (3) ◽  
pp. 570-584
Author(s):  
Yenni Mangoting ◽  
Oviliani Yenty Yuliana ◽  
Jesslyn Effendy ◽  
Lovena Hariono ◽  
Viennie Melinda Lians
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Financial Accounting ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Reputational Risk ◽  
Managerial Risk ◽  
Tax Payments

This research intends to investigate whether tax risk is associated with tax avoidance, which is proxied by Cash Effective Tax Rate (CETR). Tax risk is measured by six tax risk components: transactional risk, compliance risk, operational risk, financial accounting risk, managerial risk, and reputational risk. The samples in this research are manufacturing companies listed on the Indonesian Stock Exchange (IDX). With a purposive sampling method, there are 168 firm years which we analyzed with OLS regression. The result in this study showed that tax risk is positively associated with CETR. It implied that choices of tax strategies and activities are involved in high tax risk, but firms still choose to comply with tax regulations, which can be seen in high CETR values. This research found that firms need tax risk management to ensure that tax strategies do not impact the firms’ future losses from additional tax payments and fines. Other than that, this research gives a new option for future researchers to measure tax risk using scoring methods and indicators that are engaged in each of the tax risk components.DOI: 10.26905/jkdp.v25i3.5629

scholarly journals Kepemilikan Manajerial dan Praktik Penghindaran Pajak

Owner ◽  
2020 ◽  
Vol 4 (2) ◽  
pp. 459
Author(s):  
Nanik Niandari ◽  
Rachmawaty Hanny Yustrianthe ◽  
Evi Grediani
Keyword(s):  
Stock Exchange ◽  
Tax Avoidance ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Data Types ◽  
Literature Study ◽  
Effective Tax Rate ◽  
Return On Assets ◽  
Tax Rate ◽  
Study Test

This study test the effect of managerial ownership on propensity of tax avoidance behaviour. Data used in this study were obtained from Indonesian stock exchange database and company's annual report. The author uses regression analysis with unbalanced panel data types from a sample of 144 manufacturing companies covering years period of 2015 to 2017. Propensity of tax avoidance as a dependent variable is measured by effective tax rate (ETR). The independent variable is managerial ownership which is determined by 2 (two) types of measurements. First measurement use a percentage form,  and second measurement use a dummy based on the level of managerial ownership. The control variables used include return on assets (ROA), company size and leverage. We find that managerial ownership has a positive effect on propensity of tax avoidance. Another finding in this study is that the effect of managerial ownership on propensity of tax avoidance occurred at managerial ownership levels of less than 20%. The results of this study are expected to contribute the literature study of managerial ownership towards propensity of tax avoidance.

scholarly journals Faktor-Faktor yang Mempengaruhi Terjadinya Tax Avoidance pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2016 -2018

2020 ◽  
Vol 14 (2) ◽  
Author(s):  
Dyana Hapsari
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Capital Intensity ◽  
Company Size ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Purposive Sampling

Abstract In conducting this research, the aim is to analyze and find out the causes that lead to Tax Avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The following factors that influence Tax Avoidance include Profitability, Leverage, Company Size, Capital Intensity, Sales Growth and Constitutional Ownership. The dependent variable is Tax Avoidance which is measured using Cash Effective Tax Rate (CETR). This study uses independent variables, namely research Profitability, Leverage, Company Size, Capital Intensity, Sales Growth and Constitutional Ownership. The total population of the object of observation is 144 manufacturing companies in 2016-2018. Purposive sampling method is a method used in sampling to obtain 48 samples of manufacturing companies based on predetermined criteria. By using multiple linear regression analysis techniques as a way of testing hypotheses. The following are results of studies that show that the Company's Profitability and Size have an impact on Tax Avoidance. While Leverage, Capital Intensity, Sales Progress and Constitutional Ownership do not affect Tax Avoidance. Keywords: Tax Avoidance, Profitability, Leverage, Company Size, Capital Intensity, Sales Growth, and Constitutional Ownership Abstrak Dalam melakukan penelitian ini bertujuan untuk menganalisis dan mengetahui penyebab-penyebab yang mengakibatkan terjadinya Tax Avoidance pada perusahaan manufaktur yang tercatat di BEI pada tahun 2016-2018. Faktor-faktor berikut yang mempengaruhi Tax Avoidance antara lain Profitabilitas, Leverage, Ukuran Perusahaan, Intensitas Modal, Pertumbuhan Penjualan dan Kepemilikan Konstitusional. Variabel dependen yaitu Tax Avoidance yang diukur menggunakan Cash Effective Tax Rate (CETR). Penelitian ini menggunakan Variable independen yaitu penelitian Profitabilitas, Leverage, Ukuran Perusahaan, Intensitas Modal, Pertumbuhan Penjualan dan Kepemilikan Konstitusional. Jumlah populasi objek pengamatan 144 perusahaan manufaktur pada tahun 2016-2018. Metode purposive sampling adalah cara yang dilakukan dalam pengambilan sampel hingga memperoleh 48 sampel perusahaan manufaktur berdasarkan kriteria yang telah ditentukan. Dengan menggunakan teknik analisis regresi linier berganda sebagai cara pengujian hipotesis. Berikut adalah hasil penelitian yang menampilkan bahwa Profitabilitas dan Ukuran Perusahaan berakibat terhadap Tax Avoidance. Sedangkan Leverage, Intensitas Modal, Kemajuan Penjualan dan Kepemilikan Konstitusional tidak berakibat terhadap Tax Avoidance Keywords: Tax Avoidance, Profitabilitas, Leverage, Ukuran Perusahaan, Intensitas Modal, Pertumbuhan Penjualan, dan Kepemilikan Konstitusional

Sign in / Sign up

Export Citation Format

Share Document