scholarly journals AGRESIVITAS PERPAJAKAN PERUSAHAAN PADA MASA PANDEMI COVID-19 DI NEGARA INDONESIA DAN MALAYSIA YANG DIMODERASI OLEH KINERJA KUANGAN PERUSAHAAN

1970 ◽  
Vol 5 (2) ◽  
pp. 176-195
Author(s):  
Yohanes Mardinata Rusli
Keyword(s):  
Stock Exchange ◽  
Capital Intensity ◽  
Purposive Sampling

Suatu perusahaan melakukan manajemen perpajakan yang legal dan sesuai dengan peraturan perpajakan yang berlaku untuk meminimalisasikan beban pajaknya. Tujuan penelitian ini adalah untuk mengetahui faktor-faktor yang mempengaruhi agresivitas perpajakan pada masa pandemi covid-19 khususnya untuk perusahaan yang terdaftar di Indonesia Stock Exchange dan Malaysia Stock Exchange, yaitu: (i) pengaruh inventory intensity terhadap agresivitas pajak; (ii) pengaruh capital intensity terhadap agresivitas pajak; (iii) pengaruh pertumbuhan penjualan terhadap agresivitas pajak (iv) peran kinerja keuangan perusahaan sebagai pemoderasi untuk pengaruh antara capital intensity terhadap agresivitas pajak; (v) peran kinerja keuangan perusahaan sebagai pemoderasi untuk pengaruh antara inventory intensity terhadap agresivitas pajak; dan (vi) peran kinerja keuangan perusahaan sebagai pemoderasi untuk pengaruh antara inventory intensity terhadap agresivitas pajak. Data untuk penelitian ini dikumpulkan dengan menggunakan teknik kuantitatif dari sumber dari data sekunder yang dikumpulkan dari laporan keuanan dan laporan tahunan perusahaan yang terdaftar di Pasar Modal. Pengambilan data untuk penelitian ini dilakukan terhadap dua negara yaitu Indonesia dan Malaysia perusahaan manufaktur sektor industri dasar dan kimia selama periode tahun 2015-2020. Metode analisis data dalam penelitian ini menggunakan Teknik analisis regresi data panel. Teknik sampling yang digunakan adalah purposive sampling. Untuk Indonesia data diambil dari Bursa Efek Indonesia (BEI) dengan jumlah populasi 72 perusahaan dan diperoleh sampel sebanyak 25 perusahaan. Data untuk Malaysia diambil dari pasar modal di Malaysia dengan jumlah sampel sebanyak 23 perusahaan perusahaan industri dasar dan kimia berdasarkan kriteria tertentu. Berdasarkan hasil pengujian yang menggunakan regresi liner berganda, dapat disimpulkan bahwa: (1) inventory intensity berpengaruh signifikan terhadap agresivitas pajak; (2) capital intensity berpengaruh signifikan terhadap agresivitas pajak; (3) pertumbuhan penjualan tidak berpengaruh signifikan terhadap agresivitas pajak; (4) kinerja keuangan perusahaan memoderasi pengaruh antara inventory intensity terhadap agresivitas pajak; (5) kinerja keuangan perusahaan memoderasi pengaruh antara capital intensity terhadap agresivitas pajak; dan (6) pertumbuhan penjualan tidak memoderasi pengaruh antara inventory inventory intensity terhadap agresivitas pajak    

scholarly journals PENGARUH MANAJEMEN LABA, PROPORSI KOMISARIS INDEPENDEN, PROFITABILITAS, CAPITAL INTENSITY, DAN LIKUIDITAS TERHADAP TAX AGGRESSIVENESS (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016)

2018 ◽  
Vol 11 (2) ◽  
Author(s):  
Leem Sufia ◽  
Ernie Riswandari
Keyword(s):  
Earnings Management ◽  
Stock Exchange ◽  
Control Variable ◽  
Secondary Data ◽  
Capital Intensity ◽  
Tax Planning ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Purposive Sampling ◽  
Result Show

<p><strong><em>ABSTRACT</em></strong><strong><em>:</em></strong><em> Taxes are the main source of state revenue. The greater amount of tax revenue attainment can support the national economy. However, on the other hand, taxes are a burden that can reduce income for taxpayer. This encourage taxpayer to make every effort to reduce the tax burden from legal tax planning to illegal. Excessive tax planning will result to tax aggressiveness. </em><em>This study aims to examine, analyse, and obtain empirical evidence about the effect of earnings management, proportion of independent commissioners, profitability, capital intensity, and liquidity to tax aggressiveness. This research is also to compare the result of prior researches. The population in this research is 144 manufacturing companies that listed in Indonesian Stock Exchange from 2012 to 2016. Sample consist of 51 manufacturing companies, selected using one of nonprobability sampling method, which is purposive sampling type. The data type is secondary data which collected from IDX website. The statistical method used in this research is multiple regression analysis. These results indicates that earnings management and profitability have a significant influence to tax aggressiveness. While the proportion of independent commissioners, capital intensity, dan liquidity have no influence toward tax aggressiveness. But, if earnings management, proportion of independent commissioners, profitability, capital intensity, and liquidity simultantly tested with the control variable which are size and leverage the result show that there is significant association with the tax aggressiveness</em><em>.</em><em></em></p><p><em> </em></p><p><strong><em>Keyword</em></strong><em> : </em><em>Tax aggressiveness, earnings management, proportion of independent commissioners, profitability, capital intensity, liquidity, size, leverage.</em><em></em></p><p><strong> </strong></p><p><strong>ABSTRAK:</strong> Pajak merupakan sumber utama penerimaan negara. Semakin besar jumlah penerimaan pajak maka dapat mendukung perekonomian nasional. Namun, di sisi lain, pajak merupakan beban yang dapat mengurangi penghasilan bagi wajib pajak. Hal ini mendorong wajib pajak untuk melakukan segala upaya untuk menekan beban pajak mulai dari perencanaan pajak yang legal hingga ilegal. Perencanaan pajak yang berlebihan akan menimbulkan agresivitas pajak. Penelitian ini bertujuan untuk menguji, menganalisis, dan memperoleh bukti empiris mengenai pengaruh manajemen laba, proporsi komisaris independen, profitabilitas, <em>capital intensity</em>, dan likuiditas terhadap <em>tax aggressiveness</em>. Penelitian ini juga membandingkan hasil dengan penelitian sebelumnya. Populasi dari penelitian ini adalah 144 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2012 sampai dengan 2016. Sampel terdiri dari 51 perusahaan manufaktur yang dipilih menggunakan salah satu metode <em>nonprobability sampling</em>, yaitu tipe <em>purposive sampling</em>. Tipe data adalah data sekunder yang diperoleh dari situs IDX. Metode statistik yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa manajemen laba dan profitabilitas berpengaruh signifikan terhadap <em>tax aggressiveness</em>. Sedangkan proporsi komisaris independen, <em>capital intensity</em>, dan likuiditas tidak berpengaruh terhadap <em>tax aggressiveness</em>. Namun, jika manajemen laba, proporsi komisaris independen, profitabilitas, <em>capital intensity</em>, dan likuiditas diuji secara bersama-sama dengan variabel kontrol, yaitu ukuran perusahaan dan <em>leverage</em> menunjukkan terdapat pengaruh terhadap <em>tax aggressiveness</em>.</p><p> </p><p><strong>Kata kunci</strong>: Agresivitas pajak, manajemen laba, proporsi komisaris independen, profitabilitas, <em>capital intensity</em>, likuiditas, ukuran perusahaan, <em>leverage</em>.</p>

scholarly journals PENGARUH INTENSITAS MODAL, DIVIDEND PAYOUT RATIO DAN FINANCIAL DISTRESS TERHADAP KONSERVATISME AKUNTANSI

2019 ◽  
Vol 1 (1) ◽  
pp. 104
Author(s):  
Muhammad Rivandi ◽  
Sherly Ariska
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Capital Intensity ◽  
Accounting Conservatism ◽  
Dividend Payout ◽  
Purposive Sampling ◽  
Negative Effect ◽  
The Impact ◽  
Positive Effect ◽  
Research Show

<p><em>This research examines in the impact of capital intensity, dividend payout ratio and financial distress on accounting conservatism. The population in this research are all that companies listed in Indonesia Stock Exchange (IDX) in 2013 to 2017. The samples are selected using purposive sampling method, the number of sample are 86 companies. Data analysis method used is panel regression method. The result of the research show that (1) capital intensity has signifcant positive effect on the accounting consrvatism, (2) dividend payout ratio has no significant effect on the accounting conservatism, (3) financial distress has significant negative effect on the accounting conservatism.</em></p><p>Penelitian ini meneliti tentang pengaruh intensitas modal, <em>dividend payout ratio </em>dan <em>financial distress </em>terhadap konservatisme akuntansi. Populasi dari penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013 sampai tahun 2017. Sampel dipilih berdasarkan metode <em>purposive sampling, </em>sehingga perusahaan yang dijadikan sampel sebanyak 86 perusahaan. Analisis data menggunbakan model regresi panel. Hasil membuktikan bahwa (1) intensitas modal berpengaruh positif signifikan terhadap konservatisme akuntansi, (2) <em>dividend payout ratio </em>tidak berpengaruh signifikan terhadap konservatisme akuntansi, (3) <em>financial distress </em>berpengaruh negatif signifikan terhadap konservatisme akuntansi.</p><p><em><br /></em></p>

scholarly journals PERAN LEVERAGE SEBAGAI PEMEDIASI PENGARUH KARAKTER EKSEKUTIF, KOMPENSASI EKSEKUTIF, CAPITAL INTENSITY, DAN SALES GROWTH TERHADAP TAX AVOIDANCE

2019 ◽  
Vol 6 (2) ◽  
pp. 301
Author(s):  
Moehammad Iman Nugraha ◽  
Susi Dwi Mulyani
Keyword(s):  
Linear Regression ◽  
Path Analysis ◽  
Multiple Linear Regression ◽  
Executive Compensation ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Capital Intensity ◽  
Sales Growth ◽  
Purposive Sampling ◽  
Positive Effect

<p><em>The purpose of this research is to examine the effect of executive character, executive compensation, capital intensity, and sales growth on tax avoidance with leverage as intervening variable. This research is using samples of manufacture companies listed in Indonesia Stock Exchange during the period of 2014-2017. This research uses a purposive sampling to gather and sort data. The sample being </em><em>fulfilled</em><em> in this research are 43 companies with 4 (four) years observation. The </em><em>hypothesis</em><em> </em><em>would be</em><em> analysed using multiple linear regression and path analysis.</em></p><em>The data analysing show that executive character has no effect on leverage. Executive compensasion has positive effect on leverage. Capital intensity has positive effect on leverage. Sales growth has positive effect on leverage. Leverage has positive effect on tax avoidance. Executive character has positive effect on tax avoidance. Executive compensasion has positive effect on tax avoidance. Capital intensity has positive effect on tax avoidance. Sales growth has positive effect on tax avoidance. Leverage able to mediate the effect of executive compensasion on tax avoidance, but Leverage is not able to mediate the effect of executive character capital, intensity on tax avoidance, and sales growth on tax avoidance.</em>

scholarly journals FACTORS INFLUENCING TAX AVOIDANCE IN INDONESIA

2020 ◽  
Vol 8 (1) ◽  
pp. 366-372
Author(s):  
Muhamad Nafik Hadi Ryandono ◽  
Rihfenti Ernayani ◽  
Purwo Atmojo ◽  
Dwi Susilowati ◽  
Nina Indriastuty
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Total Population ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Capital Intensity ◽  
Purposive Sampling ◽  
Factors Influencing ◽  
Food And Beverage

Purpose of the study: The purpose of this study is to prove the influence of profitability, size, leverage, and capital intensity either partially or simultaneously on tax avoidance in food and beverage companies listed on Indonesia Stock Exchange (BEI) during 2014-2016 period. Methodology: The sampling method used purposive sampling with 195 data processed. Data were analyzed with multiple linear regression by using the SPSS program. Main Findings: The results proved that, partially, profitability did not influence tax avoidance, size has influenced tax avoidance, leverage gave no influence on tax avoidance, and capital intensity provided no effect on tax avoidance. Applications of this study: The population of this study was food and beverage companies listed on the Indonesia Stock Exchange. The total population taken was 19 companies. The sampling employed purposive sampling. Novelty/Originality of this study: The results proved that, partially, profitability did not influence tax avoidance, size has influenced tax avoidance, leverage gave no influence on tax avoidance, and capital intensity provided no effect on tax avoidance. While simultaneously, profitability, size, leverage, and capital intensity affected the tax avoidance in food and beverage companies listed on BEI.

scholarly journals FAKTOR-FAKTOR YANG MEMENGARUHI PROFITABILITAS PERUSAHAAN MANUFAKTUR YANG LISTED DI BURSA EFEK INDONESIA

2015 ◽  
Vol 11 (2) ◽  
pp. 143
Author(s):  
Winarno Winarno ◽  
Lina Nur Hidayati ◽  
Arum Darmawati
Keyword(s):  
Market Share ◽  
Sampling Method ◽  
Stock Exchange ◽  
Capital Intensity ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Determinant Factors ◽  
Factors Influencing

Abstrak: Faktor-Faktor yang Memengaruhi Profitabilitas Perusahaan Manufaktur yang Listed di Bursa Efek Indonesia. Penelitian ini bertujuan untuk mengetahui pengaruh pangsa pasar (market share), leverage, intensitas modal, pertumbuhan penjualan dan total assets baik secara parsial maupun simultan terhadap profitabilitas perusahaan manufaktur yang listed di Bursa Efek Indonesia. Penelitian ini termasuk penelitian kausalitas, sampel yang digunakan 86 perusahaan dan 329 pengamatan. Data diambil dengan metode purposive sampling. Intensitas modal dan total assets berpengaruh positif dan signifikan terhadap profitabilitas, sedangkan market share (pangsa pasar), leverage dan pertumbuhan penjualan tidak berpengaruh terhadap profitabilitas.Kata Kunci: Market Share, Leverage, Intensitas Modal, Pertumbuhan penjualan, Total Assets, ProfitabilitasAbstract: Determinant Factors Influencing The Profitability of Manufacturing Companies Listed on The Indonesia Stock Exchange. This research aimed to know the influence of market share, Leverage, Capital Intensity, growth of sales and Total Assets either partially or simultaneous to the profitability of the manufacturing companies listed on the Indonesia Stock Exchange. This research included research of causality, the sample used 86 companies and 329 observations. The data were taken with purposive sampling method. The intensity of capital and total assets turnover had a positive and significant effect on profitability, while market share, leverage and sales growth had no effect on the profitability.Keywords: Market Share, Leverage, Intensity of Capital and Total Assets, Profitability

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

scholarly journals PENGARUH MANAJEMEN LABA DAN KARAKTERISTIK PERUSAHAAN TERHADAP TAX AVOIDANCE

2019 ◽  
Vol 3 (1) ◽  
pp. 36 ◽  
Author(s):  
Henny Henny
Keyword(s):  
Earnings Management ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Capital Intensity ◽  
Multiple Linear Regression Analysis ◽  
Firm Characteristics ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Firm Characteristic

Penghindaran pajak adalah upaya yang dilakukan oleh perusahaan untuk menghemat pembayaran pajak yang dapat dilakukan secara legal. Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris tentang pengaruh manajemen laba dan karakteristik perusahaan terhadap penghindaran pajak pada perusahaan manufaktur di Bursa Efek Indonesia untuk periode 2014-2016. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia, dengan sampel perusahaan manufaktur yang memenuhi kriteria penelitian sebanyak 69 perusahaan sampel menggunakan metode purposive sampling. Penelitian ini menggunakan manajemen laba dan karakteristik perusahaan sebagai variabel independen dan penghindaran pajak sebagai variabel dependen. Analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian ini adalah salah satu karakteristik perusahaan, yaitu leverage berpengaruh positif terhadap penghindaran pajak, sedangkan ukuran dan intensitas modal yang merupakan karakteristik perusahaan dan manajemen laba tidak mempengaruhi penghindaran pajak. Tax avoidance is an effort made by the company to save tax payments that can be done legally. The purpose of this study is to obtain empirical evidence about the effect of earnings management and firm characteristics on tax avoidance in manufacturing companies in the Indonesia Stock Exchange for the period 2014-2016. The population in this study are companies listed on the Indonesia Stock Exchange, with a sample of manufacturing companies that meet the research criteria as many as 69 sample companies using purposive sampling method. This study uses earnings management and firm characteristics as independent variables and tax avoidance as the dependent variable. The analysis used in this study is multiple linear regression analysis. The results of this study are one of the firm characteristic, that is leverage has a positive effect on tax avoidance, while the size and capital intensity which is the firm characteristic and earnings management does not affect tax avoidance. 

scholarly journals THE EFFECT OF EXECUTIVE COMPENSATION, PROFITABILITY, LEVERAGE, CAPITAL INTENSITY AND COMPANY AGE ON TAX AVOIDANCE

2021 ◽  
Vol 33 (02) ◽  
pp. 001-013
Author(s):  
Darmanto ◽  
Oktavianus Satu
Keyword(s):  
Executive Compensation ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Capital Intensity ◽  
Total Sample ◽  
Significant Positive Effect ◽  
Financial Report ◽  
Purposive Sampling ◽  
Positive Effect

The purpose of this reasearch is to find the effect of executives compensation, profitability, leverage, capital intensity and age against tax avoidance. Population in this reasearch is the company LQ45 index in Indonesia Stock Exchange period 2017-2020. The method of determining the sample used in this reasearch was purposive sampling. Total sample used in this reasearch is 120 financial report from 30 company. The Hypothesis in this research was tested using multiple regresion analysis. The results of the study found 1) executive compensation had a significant positive effect on tax avoidance (p = 0.000), 2) profitability had no significant effect on tax avoidance (p = 0.533), 3) leverage had no significant effect on tax avoidance (p = 0.341), 4 ) capital intensity has a significant positive effect on tax avoidance (p = 0.001), 5) company age has no significant effect on tax avoidance (p  = 0.846).  

scholarly journals Profitabilitas, Corporate Governance, Ukuran Perusahaan Dan Intensitas Modal Terhadap Penghindaran Pajak

2020 ◽  
Author(s):  
Lustina Rima
Keyword(s):  
Corporate Governance ◽  
Real Estate ◽  
Firm Size ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Capital Intensity ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Negative Effect

Abstract : This study aims to analyze the effect of profitability, corporate governance, firm size, and capital intensity on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange for the period 2016-2018. Corporate governance in this study uses leverage variables and independent commissioners. The population of this study is 54 property and real estate companies listed on the Indonesia Stock Exchange for the period 2016-2018. Determination of samples using purposive sampling method and obtaining 23 companies with certain criteria. The analysis technique used in this study is multiple linear regression. The results showed that the profitability and firm size variables had a significant negative effect on tax avoidance, while the leverage variable, independent commissioner, and capital intensity did not affect tax avoidance.Keywords : Profitabilitas, Corporate Governance, Firm Size, Capital Intensity, Tax AvoidanceAbstrak : Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, corporate governance, ukuran perusahaan dan intensitas modal terhadap penghindaran pajak pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Corporate governance dalam penelitian ini menggunakan variabel leverage dan komisaris independen. Populasi penelitian ini sejumlah 54 perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Penentuan sampel dengan menggunakan metode purposive sampling dan memperoleh 23 perusahaan dengan kriteria tertentu. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa variabel profitabilitas dan ukuran perusahaan berpengaruh negatif signifikan terhadap penghindaran pajak, sedangkan variabel leverage, komisaris independen, dan intensitas modal tidak berpengaruh terhadap penghindaran pajak.Kata kunci : Profitabilitas, Corporate Governance, Ukuran Perusahaan, Intensitas Modal, Penghindaran Pajak.

Kredit Bermasalah sebagai Pemoderasi Pengaruh Tingkat Penyaluran Kredit terhadap Profitabilitas

2020 ◽  
Vol 5 (1) ◽  
pp. 52
Author(s):  
Sukirno Sukirno
Keyword(s):  
Research Method ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Survey Methods ◽  
Analytical Tool ◽  
Significant Positive Effect ◽  
Purposive Sampling ◽  
The Relationship ◽  
Positive Effect

Abstract This study aims to empirically challenge the moderation of Non-Performing Loans to the effect of Credit Distribution Rates on Profitability. The population of 81 bank companies listed on the Indonesia Stock Exchange in the period 2014-2018 and which met the criteria of the research sample (purposive sampling) were 22 companies. The research method uses survey methods with quantitative research approaches, the analytical tool used is moderation regression. This study concludes that the level of credit distribution has a significant positive effect on profitability and the existence of the problem loan variable is proven to be a moderating variable that weakens the relationship between the level of credit distribution and profitability.    

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