scholarly journals Pengaruh Tingkat Penghindaran Pajak terhadap Nilai Perusahaan dengan Biaya Agensi sebagai Variable Mediasi

2021 ◽  
Vol 5 (6) ◽  
pp. 583
Author(s):  
Centisya Ariska
Keyword(s):  
Path Analysis ◽  
Firm Value ◽  
Hypothesis Test ◽  
Tax Avoidance ◽  
Agency Cost ◽  
Avoidance Rate ◽  
Tax Rate ◽  
Purposive Sampling

This study aims to analyze and determine the effect of tax avoidance rate on the value of the firm and agency cost as a mediation in manufacturing industry’s companies that listed in BEI in 2015-2019. With purposive sampling, the researcher found 45 companies matched with the research. The researcher used Path Analysis and regression for hypothesis test and found the result that tax avoidance is significant to firm value and agency cost, agency cost is significant to firm value, and mediation in partial relationship between tax rate avoidance and firm value. Penelitian ini bertujuan untuk mengetahui pengaruh dari tingkat penghindaran pajak terhadap nilai perusahaan dan biaya agensi sebagai mediasinya dalam perusahaan industri manufaktur yang terdaftar di BEI tahun 2015-2019. Dengan menggunakan purposive sampling, didapatkan 45 perusahaan yang tepat untuk penelitian ini. Peneliti menggunakan metode analisis jalur dan regresi untuk pengujian hipotesis. Hasilnya adalah tingkat penghindaran pajak signifikan terhadap nilai perusahaan dan biaya agensi. Biaya agensi juga signifikan terhadap nilai perusahaan dan memediasi secara parsial hubungan antara tingkat penghindaran pajak dan nilai perusahaan.

scholarly journals Corporate Governance, Tax Avoidance, and Firm Value

2018 ◽  
Vol 2 (02) ◽  
pp. 92
Author(s):  
Wawan Cahyo Nugroho ◽  
Dian Agustia
Keyword(s):  
Corporate Governance ◽  
Path Analysis ◽  
Firm Value ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Executive Incentives

<p><em>This study aims to examine: (1) the influence of institutional ownership, independent commissioners on tax avoidance on firm value (2) the influence of tax avoidance on firm value (3) the influence of institutional ownership, independent commissioner to firm value mediated by tax avoidance. The population of this study are manufacturing companies listed on the Indonesian Stock Exchange for the study from 2013-2016. This study purposive sampling and arrived at 92 firms, using path analysis technique. The results of this study indicates that (1) institutional ownership significantly influence tax avoidance (2) independent commissioners have no influence on tax avoidance; (3) institutional ownership does not influence the firm value; (4) independent commissioner and tax avoidance have significant effect to firm value; (5) tax avoidance does not mediate the institutional ownership relationship to firm value.</em><em> </em><em></em></p><strong><em>Keywords: </em></strong><em>Executive Incentives, Firm Value, Independent Commissioners, Institutional Ownership, Profitability, and Tax Avoidance</em>

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 PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI MEDIATOR PADA PERUSAHAAN PEMBIAYAAN

2019 ◽  
Vol 9 (1) ◽  
Author(s):  
Ni Ketut Sulastri ◽  
Ni Ketut Surasni
Keyword(s):  
Data Analysis ◽  
Capital Structure ◽  
Path Analysis ◽  
Firm Value ◽  
Analytical Tool ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Finance Company ◽  
The Capital Structure

This study aims to analyze the effect of profitability on capital structure, the effect of capital structure on firm value, the effect of profitability on firm value and analyze the effect of profitability on firm value through the capital structure of finance companies on the IDX. This type of research is causal associative research. The population of this study is a finance company listed on the IDX, while the selected sample consists of 11 companies. Determination of samples with Purposive sampling. The data analysis technique uses Path Analysis (path analysis) and the analytical tool used is IBM SPSS 23. The results show that (1) profitability has a positive and not significant effect on capital structure (2) the capital structure has a positive and not significant effect on firm value ( 3) profitability has a positive and significant effect on firm value (4) capital structure is not able to mediate the influence of profitability on firm value.Keywords:Perusahaan Pembiayaan;Profitabilitas;Nilai Perusahaan;Struktur Modal

scholarly journals PENGARUH SOLVABILITAS DAN INTELLECTUAL CAPITAL TERHADAP EFFECTIVE TAX RATE MELALUI KUALITAS INFORMASI AKUNTANSI

2018 ◽  
Vol 2 (1) ◽  
Author(s):  
Sihar Tambun
Keyword(s):  
Intellectual Capital ◽  
Accounting Information ◽  
Tax Avoidance ◽  
Least Square ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Purposive Sampling ◽  
Ordinary Least Square ◽  
Quality Of Accounting Information

Abstrak: Artikel ini memaparkan pengaruh dari solvabilitas dan intellectual capital pada kualitas informasi akuntansi, serta dampaknya terhadap effective tax rate. Solvabilitas dan inntellectual capital sebagai variabel independen dalam penelitian ini. Kualitas informasi akuntansi sebagai varibael mediasi, dan efektive tax rate sebagai variable dependen. Sample dipilih dengan metode purposive sampling, dan menghasilkan 20 emiten dari sektor industri barang konsumsi periode tahun 2013-2017. Metode analisis menggunakan metode estimasi ordinary least square untuk model yang menguji pengaruh langsung. Untuk pengujian pengaruh tidak langsung, menggunakan metode two least square. Hasil penelitian membuktikan bahwa intellectual capital dan solvabilitas mempengaruhi kualitas informasi akuntansi. Kemudian, kualitas informasi akuntansi dan intellectual capital mempengaruhi efketif tax rate. Secara tidak langsung, intellectual capital dan solvabilitas mempengaruhi efektive tax rate melalui kualitas informasi akuntansi.   Kata Kunci: Solvabilitas, Intellectual Capital, Kualitas Informasi Akuntansi, Tax Avoidance, Efektive Tax Rate Abstract: This article describes the effect of solvency and intellectual capital on the quality of accounting information, and its impact on effective tax rate. Solvency and intellectual capital as independent variables in this research. The quality of accounting information as variable mediation, and the effectiveness tax rate as the dependent variable. Sample is chosen by purposive sampling method, and produces 20 emitters from consumer goods industry sector in the period of 2013-2017. The analytical method uses ordinary least square estimation methods for models that test direct effect. For testing indirect effect, using two least square methods. The results prove that intellectual capital and solvency affect the quality of accounting information. Then, the quality of accounting information and intellectual capital affects the effective tax rate. Indirectly, intellectual capital and solvency affect the effectiveness of tax rate through the quality of accounting information.Keywords: Solvency, Intellectual Capital, Quality Accounting Information, Tax Avoidance, Effective Tax Rate

scholarly journals ANALISIS PENGARUH PROFITABILITAS LIKUIDITAS DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN UTANG SERTA DAMPAKNYA TERHADAP TARIF PAJAK EFEKTIF

2018 ◽  
Vol 11 (1) ◽  
pp. 22
Author(s):  
Sri Sarwoasih ◽  
Indarto Indarto
Keyword(s):  
Hypothesis Test ◽  
Test Model ◽  
Sales Growth ◽  
Effective Tax Rate ◽  
Return On Assets ◽  
Current Ratio ◽  
Tax Rate ◽  
Purposive Sampling ◽  
Equity Ratio ◽  
Asset Growth

<p>Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas yang diproksikan dengan <em>return on asset, </em>pengaruh likuiditas yang diproksikan dengan <em>current ratio</em> serta pengaruh pertumbuhan perusahaan yang diproksikan dengan <em>asset growth</em> dan <em>sales growth </em>terhadap <em>effective tax rate</em> dengan <em>debt to equity ratio </em>sebagai variable <em>intervening </em>dan untuk mengetahui pengaruh <em>return on asset </em>dan <em>sales growth</em> secara langsung terhadap <em>effective tax rate</em>. Jenis data yang digunakan berupa data kuantitatif dengan metode <em>purposive sampling, </em>sampel penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014–2016 sejumlah 108 sampel. </p><p>Hasil uji hipotesis menyatakan <em>return on asset </em>dan<em> current ratio</em> berpengaruh signifikan terhadap <em>debt to equity ratio, asset growth </em>dan<em> sales growth</em> tidak berpengaruh signifikan terhadap <em>debt to equity ratio</em>, <em>debt to equity ratio, return on asset, </em> dan<sub>  </sub><em>sales growth</em> berpengaruh signifikan terhadap <em>effective tax rate</em>. Hasil sobel test model 1 : <em>debt to equity ratio</em> berhasil memediasi <em>return on asset</em> dan <em>effective tax rate</em>, Model 2 : <em>debt to equity ratio</em> tidak berhasil memediasi <em>sales growth</em> dan <em>effective tax rate</em>.<em>This </em><em>research</em><em> aims to determine the effect of profitability proxies by return on assets, the influence of liquidity proxies by current ratio and the influence of the company’s growth proxies by asset growth and sales growth to the effective tax rate to the debt to equity ratio as intervening variable and to know the effect of return on asset and sales growth directly to effective tax rate. The types of data used in the form of quantitative data with using purposive sampling method, the sample research is a manufacturing company listed on the Indonesia Stock Exchange in 2014-2016 with number of samples are 108. </em></p><p><em>            Hypothesis test result : return on asset and current ratio has significant effect to debt to equity ratio, asset growth and sales growth has not significant effect on debt to equity ratio, debt to equity ratio, return on asset and sales growth has a significant effect on effective tax rate. The results of the sobel test model 1: debt to equity ratio succeed in mediating return on assets and effective tax rate, Model 2: debt to equity ratio did not succeed in mediating sales growth and effective tax rate.</em></p>

scholarly journals ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY, TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN ASING SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR DI BEI PERIODE 2016 - 2018

2020 ◽  
Vol 13 (1) ◽  
Author(s):  
Nikki Kwok ◽  
Andi Gunawan Kwok
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Foreign Ownership ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Corporate Social ◽  
The Relationship

Abstract: The main goal of the company is to maximize prosperity for shareholders, this can be achieved by maximizing the value of the company. This research was conducted to determine the factors that influence the value of the company to be studied are Corporate Social Responsibility and Tax Avoidance. The moderating variable in this study is Foreign Ownership. The sample of this research is manufacturing companies whose shares are listed on the Indonesia Stock Exchange for the period of 2016-2018 using purposive sampling method. While the analytical method used is the classic assumption test and hypothesis testThe results of this study indicate that corporate social responsibility has no influence on firm value, and tax avoidance has an influence on firm value. Foreign ownership is not able to be a moderating variable that strengthens the relationship between corporate social responsibility and corporate value while foreign ownership is able to be a moderating variable that strengthens the relationship between tax avoidance and firm value. Keywords: Firm value, Corporate Social Responsibility, Tax Avoidance and Foreign Ownership Abstrak: Tujuan utama perusahaan adalah untuk memaksimalkan kemakmuran bagi pemegang saham, hal ini dapat dicapai dengan memaksimalkan nilai perusahaan. Penelitian ini dilakukan untuk mengetahui faktor-faktor yang mempengaruhi nilai perusahaan yang akan diteliti adalah Corporate Social Responsibility dan Tax Avoidance. Variabel Moderating pada penelitian ini adalah Kepemilikan Asing.Sampel penelitian ini adalah perusahaan manufaktur yang sahamnya terdaftar di Bursa Efek Indonesia periode 2016-2018 dengan menggunakan metode purposive sampling. Sedangkan metode analisis yang digunakan adalah uji asumsi klasik dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa corporate social responsibility tidak memiliki pengaruh terhadap nilai perusahaan, dan tax avoidance memiliki pengaruh terhadap nilai perusahaan. Kepemilikan asing tidak mampu menjadi variabel moderating yang memperkuat hubungan antara corporate social responsibility dengan nilai perusahaan sedangkan Kepemilikan asing mampu menjadi variabel moderating yang memperkuat hubungan antara tax avoidance dengan nilai perusahaan. Kata Kunci: Nilai Perusahaan, Corporate Social Responsibility, Tax Avoidance dan Kepemilikan Asing.

scholarly journals Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan, Dan Likuiditas Terhadap Tax Avoidance

2021 ◽  
Author(s):  
Deti Astrit Oktaviani ◽  
◽  
Mohamad Zulman Hakim ◽  
Dirvi Surya Abbas ◽  
◽  
...  
Keyword(s):  
Tax Avoidance ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Purposive Sampling ◽  
Food And Beverage

Tujuan dari penelitian ini untuk mengetahui pengaruh leverage (DER), Profitabilitas (ROA), Ukuran perusahaan (SIZE), dan Likuiditas (CR) terhadap Tax Avoidance. Dengan variable dependen tax avoidance yang di proksikann kepada CETR (Cash Effective Tax Rate). Populasi dalam penelitian ini meliputi seluruh perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017 – 2019 yang berjumlah 24 perusahaan dengan menggunakan purposive sampling diperoleh 17 perusahaan yang memenuhi kriteria, dengan jumlah data observasi sebanyak 51 data. Penelitian ini menggunakan analisis regresi data panel dengan bantuan program Eviews 9 . Hasil penelitian ini menunjukkan bahwa secara secara simultan variabel DAR, ROA,SIZE , dan CR berpengaruh terhadap CETR. Sedangkan secara parsial variabel SIZE, dan CR tidak berpengaruh terhadap CETR, sedangkan DAR dan ROA berpengaruh terhadap CETR.Leverage, Profitabilitas, Ukuran Perusahaan, Likuiditas

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 PENGARUH LEVERAGE, RETURN ON EQUITY (ROE), DAN FIRM SIZE TERHADAP FIRM VALUE DENGAN DIVIDEND POLICY SEBAGAI VARIABEL INTERVENING

2020 ◽  
Vol 15 (1) ◽  
pp. 105-126
Author(s):  
Suci Atiningsih ◽  
Nurul Latifah Pancawardani ◽  
Mohklas .
Keyword(s):  
Path Analysis ◽  
Firm Size ◽  
Firm Value ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Return On Equity ◽  
Purposive Sampling ◽  
Analysis Methods

This study aims to determine the effect of leverage, return on equity (ROE), and firm size on firm value with dividend policy as an intervening variable.Data analysis methods to test hypotheses using Path Analysis Methods. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in the period 2012-2017. The samples in this study were determined by purposive sampling, so that the number of companies obtained was 44 companies with 264 samples.The results show that leverage has a negative and significant effect on dividend policy. Return on equity (ROE) has no significant effect on dividend policy. Firm size has a positive and significant effect on dividend policy. Dividend policy, return on equity (ROE), and firm size have a positive and significant effect on firm value. Leverage does not have a significant effect on firm value. Dividend policy cannot mediate the effect of leverage, return on equity (ROE) and firm size on firm value

scholarly journals Pengaruh Modal Intelektual, Set Kesempatan Investasi Terhadap Kinerja Keuangan Dan Nilai Perusahaan Makanan dan Minumam Yang Terdaftar Pada BEI Periode 2012-2016

SKETSA BISNIS ◽  
2020 ◽  
Vol 7 (2) ◽  
pp. 84-93
Author(s):  
Nurul Mufida ◽  
Muhammad Saifi ◽  
Ari Darmawan
Keyword(s):  
Financial Performance ◽  
Path Analysis ◽  
Intellectual Capital ◽  
Firm Value ◽  
Capital Investment ◽  
Intangible Asset ◽  
Company Performance ◽  
Investment Opportunity ◽  
Purposive Sampling ◽  
Investment Opportunity Set

In addition to increasing intangible assets, the company will also see the future by implementing policies regarding investment decisions to increase company performance and company value. For this reason, the purpose of this study is to examine the effect of intellectual capital, investment opportunity sets on company performance and firm value in food and beverage companies listed on the IDX for the period 2012-2106. The study population numbered 14 companies, while the sample used in this study was taken using purposive sampling, the number of samples taken in this research proposal is 11 samples that meet the criteria used. This study uses path analysis. The results of this study indicate that intellectual capital has no significant effect on financial performance, negative intellectual capital is not significant towards firm value, the investment opportunity set has a negative effect on financial performance. The investment opportunity set has a positive and significant effect on firm value, financial performance has a significant positive effect on firm value. ___________________________________________________________________ Perusahaan selain meingkatkan intangible asset, disisi lain perusahaan juga akan melihat masa depan dengan melakukan kebijakan mengenai keputusan investasi  untuk menigkatkan kinerja perusahaan dan nilai perusahaan. Untuk itu tujuan penelitian ini adalah menguji pengaruh modal intelektual, set kesempatan investasi terhadap kinerja perusahaan dan nilai perusahaan pada perusahaan makanan dan minuman yang terdaftar pada BEI periode 2012-2106. Populasi penelitian berjumlah dengan jumlah 14 perusahaan, sedangkan  Sampel yang digunakan dalam penelitian ini diambil dengan menggunakan purposive sampling, banyaknya sampel yang diambil dalam usulan penelitian ini adalah 11 sampel yang memenuhi kriteria yang digunakan. penelitian ini menggunakan analisis jalur (path analysis), Hasil penelitian ini menunjukkan modal intelektual tidak berpengaruh signifikan terhadap kinerja keuangan, modal intelektual negatif tidak signifikan  terhadap nilai perusahaan, set kesempatan investasi berpengaruh negative pada kinerja keuangan. Set kesempatan investasi berpengaruh positif dan signifikan terhadap nilai perusahaan, kinerja keuangan berpengaruh positif signifikan terhadap nilai perusahaan.

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