scholarly journals Dampak Thin Capitalization, Profitabilitas, Dan Ukuran Perusahaan Terhadap Tindakan Penghindaran Pajak

2021 ◽  
Vol 21 (02) ◽  
Author(s):  
Tesa Anggraeni ◽  
Rachmawati Meita Oktaviani
Keyword(s):  
Stock Exchange ◽  
Tax Avoidance ◽  
Company Size ◽  
Manufacturing Companies ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect ◽  
Independent Variable ◽  
Positive Effect ◽  
Thin Capitalization

This researcher examines how thin capitalization, profitability, and company size affect tax avoidance. The sample used is manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 to 2019. The sampling method uses purposive sampling in order to obtain 69 manufacturing companies. This study uses panel data regression analysis techniques with the help of the Eviews 10. This study shows that the independent variable thin capitalization has no effect on tax avoidance. While profitability has a significant positive effect on tax avoidance, and company size has a significant negative effect on tax avoidance.

scholarly journals The Influence of Company Size and Debt to Asset Ratio on Return On Assets

2021 ◽  
Vol 8 (1) ◽  
pp. 9-13
Author(s):  
Dwi Shahfira ◽  
Nanu Hasanuh
Keyword(s):  
Stock Exchange ◽  
Debt Management ◽  
Financial Statement ◽  
Company Size ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Negative Effect ◽  
Independent Variable ◽  
The Stability ◽  
Positive Effect

This research purposed to identify the effect of Company Size (SIZE) and Debt to Asset Ratio (DAR) on Return On Asset (ROA). The dependent variable was Return On Assets (ROA) and the independent variable was Company Size (SIZE) and Debt to Asset Ratio (DAR).  Data were obtained from the financial statement of 12 manufacturing companies in sub-sector of automotive registered on Indonesia Stock Exchange in the period 2014-2018. The study used Multiple Linear Regression Test as the data analysis method. The results show that Company Size partially had a significant positive effect on Return On Assets (ROA). Also, Debt to Asset Ratio (DAR) partially had a significant negative effect on Return On Assets (ROA). Simultaneously, Company Size (SIZE) and Debt to Asset Ratio (DAR) had effect on Return On Assets (ROA). So, the company should keep the stability of the company size and expect to perform debt management properly to optimize increasing the level of Return On Assets (ROA) and remain stable.

scholarly journals Influence Financial Distress, Firm Size, and Leverage on Audit Delay with Auditor Reputation as Moderating Variable

2021 ◽  
Vol 6 (3) ◽  
pp. 16-22
Author(s):  
Hasmaynelis Fitri ◽  
Dessy Haryani ◽  
Ramdani Bayu Putra ◽  
Sri Annisa
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Company Size ◽  
Manufacturing Companies ◽  
Panel Data Regression ◽  
Data Regression ◽  
Effect Estimation ◽  
Research Period ◽  
Positive Effect ◽  
Auditor Reputation

This study aims to examine how much influence Financial Distress, company size, and Leverage have on Audit Delay with Auditor Reputation as a Moderating Variable in All Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 Period. Sampling in the study using the method of purposive sampling obtained 32 companies with a research period of 5 years. The analytical method used in this study is panel data regression analysis with Fixed Effect estimation results using Eviews 9. The results showed that financial distress partially had a positive effect, company size partially had a positive and significant effect on audit delay, while leverage had a positive effect on audit delay.

scholarly journals KEPEMILIKAN INSTITUSIONAL DAN MULTINATIONALITY DENGAN FIRM SIZE DAN LEVERAGE SEBAGAI VARIABEL KONTROL TERHADAP TAX AVOIDANCE

2018 ◽  
Vol 10 (2) ◽  
pp. 67-73
Author(s):  
Isykarima Khaleda Zia ◽  
Dudi Pratomo ◽  
Kurnia Kurnia
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Control Variables ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect

This research aims to determine the influence of institutional ownership and multinationality with firm size and leverage as control variables on tax avoidance, either simultaneously or partially. The population is all of manufacturing companies listed in Indonesia Stock Exchange (IDX) period 2011 to 2015. The sampling technique that used is purposive sampling and obtained ten manufacturing companies with five-year period thus obtained fifty sample data. Data analysis method that used is panel data regression analysis. The results show that simultaneously, institutional ownership and multinationality with firm size and leverage as control variables have no significant effect on tax avoidance. Partially, institutional ownership has a significant negative effect on tax avoidance, while multinationality, firm size, and leverage have no significant effect on tax avoidance.

scholarly journals ANALYSIS OF THE INFLUENCE OF MULTINATIONAL, AUDIT QUALITY AND COMPANY SIZE ON THIN CAPITALIZATION OF MANUFACTURING COMPANIES LISTED ON THE IDX

2021 ◽  
Vol 2 (2) ◽  
pp. 93-108
Author(s):  
Vonny Whidyawhati ◽  
Dian Purnama Sari
Keyword(s):  
Audit Quality ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Company Size ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect ◽  
Thin Capitalization

Tax avoidance can be carried out through some schemes, one of them is through thin capitalization. Thin capitalization is a tax avoidance practice carried out by companies through financing their business from high debt instead of capital. In Indonesia, thin capitalization is first regulated in KMK-1002 / KMK.04 / 1984 which later changed to PMK 169 / PMK.010 / 2015. The purpose of this study is to analyze the effect of multinational, quality audits, and company size on thin capitalization. The research object includes manufacturing companies listed on IDX within the period of 2017 - 2019. The sample obtained includes 299 companies. This study uses secondary data in the form of financial reports. The data analysis technique used in this study is multiple regression analysis. The results show that multinational have no effect on thin capitalization, audit quality has negative effect on thin capitalization and firm size has positive effect on thin capitalization.

scholarly journals Determinan Peringkat Sukuk: Ditinjau dari Aspek Akuntansi dan Non-Akuntansi

2020 ◽  
Vol 8 (2) ◽  
pp. 95
Author(s):  
Sofyan Hadinata
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Company Size ◽  
Financial Condition ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect ◽  
Positive Effect ◽  
Good Rating ◽  
Rating Information

The objective of this study was to provide empirical findings whether firm size, liquidity, productivity, and sukuk maturity have a significant influence on sukuk ratings. This study uses secondary data. The population of this research is companies issuing sukuk, listed on The Indonesia Stock Exchange and rated by PT PEFINDO. The sampling method used was purposive sampling. Meanwhile, for data analysis this study uses panel data regression method with the assistance of Eviews 10 software. Based on analysis, the results of this study indicate that company size, liquidity, profitability, and productivity have a positive effect on the sukuk rating, while sukuk maturity has a negative effect on the sukuk rating. Several implications of the results of this study. First, sukuk investors will be helped by sukuk rating information, because it reflects the company's financial condition. Second, companies that will issue sukuk or existing sukuk issuers must always put concern on the financial condition of their companies to ensure that the sukuk issued have a good rating. Third, the sukuk issuer must have careful planning to determine sukuk maturity, because it is associated with risks. Fourth, to reduce information asymmetry, policymakers should require all sukuk issuers to rate their sukuk. Keywords: Sukuk Ratings; Company Size; Liquidity; Profitability; Productivity; and Sukuk Maturity

scholarly journals Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Solvabilitas dan Likuiditas terhadap Audit Report Lag

Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 648-657
Author(s):  
Sofi Dwiastuti Agustina ◽  
Jaeni Jaeni
Keyword(s):  
Stock Exchange ◽  
Sampling Technique ◽  
Company Size ◽  
Audit Report ◽  
Firm Age ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Negative Effect ◽  
Positive Effect

This study seeks to examine the effect of company size, company age, profitability, solvency, and liquidity on audit report lag on tourism companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The number of samples in this study were 16 companies, selected with certain criteria using purposive sampling technique. The data analysis technique used in this research is panel data regression analysis using Eviews 9 software. The results showed that the firm age variable had a positive effect on audit report lag, while the profitability variable had a negative effect on audit report lag, while firm size, solvency and liquidity variables had no significant effect on audit report lag.

scholarly journals Analisis Determinan Penghindaran Pajak Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

2021 ◽  
Vol 14 (2) ◽  
pp. 297-307
Author(s):  
Mahendra Jaya Wardana ◽  
Sartika Wulandari
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
National Income ◽  
Tax Avoidance ◽  
Manufacturing Companies ◽  
Analysis Techniques ◽  
Panel Data Regression ◽  
Data Regression ◽  
State Income ◽  
Positive Effect

The biggest source of state income from taxes. Indonesian government keep continuously increase the national income through taxes. The research examines how profitability, leverage, independent commissioners and the influence of institusional ownership. The sample used is manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2020. The sampling method uses purposive sampling in order to obtain 58 manufacturing companie. This study uses panel data regression analysis techniques with the help of the Eviews 10. This study shows that the independent variabel profitability has a significant positive effect on tax avoidance. While leverage, independent commissioners, and the influence of institusional ownership has no effect on tax avoidance,

scholarly journals Pengaruh Ukuran Perusahaan, Profitabilitas, Koneksi Politik dan Pengungkapan Corporate Social Responsibility Pada Tax Avoidance

2019 ◽  
pp. 1992
Author(s):  
Pande Putu Biantari Darmayanti ◽  
Ni Ketut Lely Aryani Merkusiawati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Participant Observation ◽  
Tax Avoidance ◽  
Political Connections ◽  
Company Size ◽  
Manufacturing Companies ◽  
Negative Effect ◽  
Corporate Social

The variables examined in this study are company size, profitability, political connections and disclosure of corporate social responsibility (CSR). The purpose of this study is to obtain empirical results regarding the effect of company size, profitability, political connections and disclosure of corporate social responsibility (CSR) on tax avoidance. This research was conducted on the Indonesia Stock Exchange (IDX). The number of samples taken as many as 38 manufacturing companies with nonprobability sampling method, especially purposive sampling. The research period is 2014-2017. Data collection is done by non-participant observation techniques. The data analysis technique used is multiple linear regression. The results of this study indicate that company size, political connections and disclosure of corporate social responsibility have no effect on tax avoidance while profitability has a negative effect on tax avoidance. The amount of profit obtained by the company is very influential on the company's actions to practice tax avoidance. Keywords: Tax avoidance, company size, profitability, political connections, disclosure of corporate social responsibility

scholarly journals PENGARUH LEVERAGE, INTENSITAS ASET TETAP, DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK

2021 ◽  
Vol 14 (2) ◽  
pp. 417-427
Author(s):  
Eka Ridho Nur Rochmah ◽  
Rachmawati Meita Oktaviani
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Panel Data Regression ◽  
Data Regression ◽  
Fixed Assets ◽  
Positive Effect

This study aims to determine the effect of leverage, fixed asset intensity, and firm size on tax aggressiveness. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The sample of this research was taken using non-probability sampling method with purposive sampling technique and certain criteria. The method used in this research is panel data regression analysis. The results of this study indicate that leverage has a significant positive effect on tax aggressiveness, while the intensity of fixed assets has no effect on tax aggressiveness, and firm size has a significant positive effect on tax aggressiveness. The implications of the results of this study provide input to companies in making decisions to minimize the tax burden paid so that companies can be more aggressive towards taxes.

scholarly journals Analisis Determinan Profitabilitas Perusahaan Manufaktur pada 2014-2019

2021 ◽  
Vol 10 (2) ◽  
pp. 291
Author(s):  
Audi Gracia Wasisto ◽  
Nora Amelda Rizal
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Future Research ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Working Capital ◽  
Panel Data Regression ◽  
Negative Effect ◽  
Operational Activities ◽  
Positive Effect

Profitability is very important for a company to carry out their operational activities because in general they cannot not survive without the ability to generate profits. This study aims to determine the effect of working capital, firm size, company efficiency, liquidity, and leverage on profitability in manufacturing companies listed in the Indonesia Stock Exchange 2014-2019. This research used purposive sampling with 108 sample data. The data were analyzed using panel data regression using eviews 11 software. It showes that working capital, firm size, company efficiency, liquidity, and leverage simultaneously have a significant effect on profitability. Partially, working capital has a significant positive effect on profitability. Firm size has no significant positive effect on profitability (ROE), but it has a significant positive effect on profitability (EPS). Company efficiency has a significant positive effect on profitability. Liquidity has no significant positive effect on profitability (ROE) and has no negative effect on profitability (EPS). Leverage DER and LDAR have no significant negative effect on profitability. Therefore, this research can be a reference for future research to analyze the determininant of profitability.

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