FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL PEMODERASI

Taxation is an important issue to sustain a country’s revenue. The main obstacle in the context of state income tax in this sector is tax avoidance. Minimizing of tax burden can be influenced by companies’ character and executive’s character. This study aims to examine the factors that affect tax avoidance. This study uses 205 manufacturing companies. Sample methods in this study is judgment sampling. This study’s hypothesis is tested with classical assumptions and multiple regression analysis using SPSS version 20 software. Conclusions for this research are company risk, leverage, and sales growth not have sufficient evidence to have impact on tax avoidance, size have sufficient evidence to have impact on tax avoidance.Keywords: tax avoidance, executive’s character, zise, leverage, and sales growth

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Determinant of The Corporate Social Responsibility Disclosure

ETIKONOMI ◽

10.15408/etk.v16i2.5236 ◽

2017 ◽

Vol 16 (2) ◽

pp. 161-172

Author(s):

Uun Sunarsih ◽

N. Nurhikmah

Keyword(s):

Regression Analysis ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Multiple Regression Analysis ◽

Ownership Structure ◽

Stock Exchange ◽

Institutional Ownership ◽

Manufacturing Companies ◽

Csr Disclosure ◽

Corporate Social

Corporate Social Responsibility (CSR) has a very important role for the company and now become an obligation for every company. The purpose of this study examined the effect of institutional ownership, board of commissioners, profitability and size on CSR disclosure. This research conducted at mining manufacturing companies listed in Indonesia Stock Exchange period 2013-2014 and obtained 76 sample companies. The method used is multiple regression analysis. The result showed only institutional ownership affecting CSR disclosure. This suggests institutional ownership structure can act in monitoring the company. Independent board has not effected on CSR, it failed to monitor the actions of top management. Profitability has not effected on the disclosure of CSR, it enabled the company to have two perspectives on CSR. The most companies view CSR as a deduction from earnings. CSR disclosure has not affect the size of the CSR disclosure area.DOI: 10.15408/etk.v16i2.5236

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Karakter Eksekutif, Profitabilitas, Leverage, dan Komisaris Independen Terhadap Tax Avoidance Dengan Kepemilikan Institusional Sebagai Variabel Moderasi

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.2020.007.02.13 ◽

2020 ◽

Vol 7 (02) ◽

pp. 153-162

Author(s):

Rahayu Eka Prasatya ◽

JMV Mulyadi ◽

Suyanto Suyanto

Keyword(s):

Regression Analysis ◽

Analytical Method ◽

Sampling Method ◽

Stock Exchange ◽

Tax Avoidance ◽

Sampling Technique ◽

Institutional Ownership ◽

Jel Classification ◽

Manufacturing Companies ◽

Negative Effect

ABSTRACT This study aimed to examine and analyze the executive characters, profitability, leverage and independent commissioners on tax avoidance, and the effect of character executive, profitability, leverage and independent commissioners on tax avoidance with institutional ownership as a moderating variable. The population in this study is the Manufacturing Companies in the Industrial Consumer Goods Sector listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The sample in this study is only 100 companies that passed in the sample criteria. The sampling technique uses purposive sampling method. The analytical method is using Moderated Regression Analysis (MRA). The results showed that executive character had negative effect on tax avoidance, profitability had no effect on tax avoidance, leverage had an effect on tax avoidance, and independent commissioners had no effect on tax avoidance. And also, institutional ownership can strengthen the moderation between character executive with tax avoidance, institutional ownership can weaken the moderation between profitability with tax avoidance, institutional ownership can weaken the moderation between leverage with tax avoidance. ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis karakter eksekutif, profitabilitas, leverage, komisaris independen terhadap tax avoidance, serta pengaruh dari karakter eksekutif, profitabilitas, leverage terhadap tax avoidance dengan kepemilikan institusional sebagai variabel moderasi. Populasi dalam penelitian ini yaitu Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2018. Sampel dalam penelitian ini sebanyak 100 perusahaan yang lolos dalam kriteria sampel. Metode analisis yang digunakan yaitu Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa karakter eksekutif berpengaruh terhadap tax avoidance, profitabilitas dan komisaris independen tidak berpengaruh terhadap tax avoidance, leverage berpengaruh terhadap tax avoidance. Kepemilikan institusional dapat memperkuat moderasi antara pengaruh karakter eksekutif dengan tax avoidance, kepemilikan institusional dapat memperlemah moderasi antara profitabilitas dan leverage dengan tax avoidance. JEL Classification : H26, G38, M41

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Urgensi Persistensi Laba

STATERA: Jurnal Akuntansi dan Keuangan ◽

10.33510/statera.2020.2.1.1-8 ◽

2020 ◽

Vol 2 (1) ◽

pp. 1-8

Author(s):

Ng Husin ◽

Ai Hendrani ◽

Dadan Ramdhani ◽

Popong Suryani

Keyword(s):

Regression Analysis ◽

Multiple Regression Analysis ◽

Empirical Evidence ◽

Multiple Regression ◽

Stock Exchange ◽

Institutional Ownership ◽

Manufacturing Companies ◽

Purposive Sampling

This study aim to obtain empirical evidence about book tax difference is proxied by temporer difference and institutional ownership to earning persistence in manufacturing companies on the Indonesian Stock Exchange. The method used is multiple regression analysis with program SPSS 25. The population in this study is manufacturing companies on the Indonesian Stock Exchange in 2017 until 2019. The Sampel in this research was done by purposive sampling methode, obtained as many as 67 companies used as a sampel with a predetermined criteria. The result indicate that the variable book tax difference and institutional ownership has significantly affect to earning persistence.

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Karakter Eksekutif, Profitabilitas, Leverage, dan Komisaris Independen Terhadap Tax Avoidance Dengan Kepemilikan Institusional Sebagai Variabel Moderasi

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.v7i02.1535 ◽

2020 ◽

Vol 7 (02) ◽

pp. 153-162

Author(s):

Rahayu Eka Prasatya ◽

JMV Mulyadi ◽

Suyanto Suyanto

Keyword(s):

Regression Analysis ◽

Analytical Method ◽

Sampling Method ◽

Stock Exchange ◽

Tax Avoidance ◽

Sampling Technique ◽

Institutional Ownership ◽

Jel Classification ◽

Manufacturing Companies ◽

Negative Effect

ABSTRACT This study aimed to examine and analyze the executive characters, profitability, leverage and independent commissioners on tax avoidance, and the effect of character executive, profitability, leverage and independent commissioners on tax avoidance with institutional ownership as a moderating variable. The population in this study is the Manufacturing Companies in the Industrial Consumer Goods Sector listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The sample in this study is only 100 companies that passed in the sample criteria. The sampling technique uses purposive sampling method. The analytical method is using Moderated Regression Analysis (MRA). The results showed that executive character had negative effect on tax avoidance, profitability had no effect on tax avoidance, leverage had an effect on tax avoidance, and independent commissioners had no effect on tax avoidance. And also, institutional ownership can strengthen the moderation between character executive with tax avoidance, institutional ownership can weaken the moderation between profitability with tax avoidance, institutional ownership can weaken the moderation between leverage with tax avoidance. ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis karakter eksekutif, profitabilitas, leverage, komisaris independen terhadap tax avoidance, serta pengaruh dari karakter eksekutif, profitabilitas, leverage terhadap tax avoidance dengan kepemilikan institusional sebagai variabel moderasi. Populasi dalam penelitian ini yaitu Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2018. Sampel dalam penelitian ini sebanyak 100 perusahaan yang lolos dalam kriteria sampel. Metode analisis yang digunakan yaitu Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa karakter eksekutif berpengaruh terhadap tax avoidance, profitabilitas dan komisaris independen tidak berpengaruh terhadap tax avoidance, leverage berpengaruh terhadap tax avoidance. Kepemilikan institusional dapat memperkuat moderasi antara pengaruh karakter eksekutif dengan tax avoidance, kepemilikan institusional dapat memperlemah moderasi antara profitabilitas dan leverage dengan tax avoidance. JEL Classification : H26, G38, M41

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Pengaruh Kompetensi Eksekutif, Ukuran Perusahaan, Komisaris Independen, dan Kepemilikan Institusional Terhadap Tax Avoidance

Jurnal Ilmiah Akuntansi dan Bisnis ◽

10.24843/jiab.2016.v11.i02.p07 ◽

2017 ◽

pp. 117

Author(s):

Retta Merslythalia ◽

Mienati Somya Lasmana

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Firm Size ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Sampling Technique ◽

Institutional Ownership ◽

Multiple Linear Regression Analysis ◽

Manufacturing Companies

This research aims to examine the effect of executive competency, the firm size, the independent commissioner and the institutional ownership towards tax avoidance. The number of population in this research is 141 manufacturing companies which are listed in Indonesia Stock Exchange during 2012 to2014. This research uses purposive sampling technique. The multiple linear regression analysis is used to analyze the data. There are 49 companies used as the samples of this study. Based on the conducted data analysis on this research, it concludes that:( 1 ) the executive competence has no effects on tax avoidance ( 2 ) the firm size has no effects on tax avoidance ( 3 ) the independent commissioner has no effects on tax avoidance while ( 4 )the institutional ownership affects tax avoidance.

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The Use Of Regression Analysis As Evidence In Litigating Tax-Related Issues

Journal of Applied Business Research (JABR) ◽

10.19030/jabr.v12i3.5817 ◽

2011 ◽

Vol 12 (3) ◽

pp. 97

Author(s):

B. Anthony Billings ◽

D. Larry Crumbley

Keyword(s):

Regression Analysis ◽

Income Tax ◽

Property Taxes ◽

Court Decisions ◽

Legal Analysis ◽

State Income Tax ◽

Tax State ◽

Federal Income Tax ◽

State Income

Despite numerous published academic articles concerning the application of regression analysis as an accounting tool, its applicability as a tool in litigating tax matters has been largely ignored. This research documents the extent to which regression analysis has been used to adjudicate tax issues and points out conditions under which regression-based conclusions are considered legitimate evidence. A number of court decisions regarding federal income tax, state income tax and property taxes are reviewed to illustrate the extent to which regression analysis has been applied, its effectiveness, and implications for future adjudication of tax issues. Evidence from the reviewed court decisions indicates that regression analysis may be successfully used to uncover relevant facts, estimates or projections. However, the credibility of such evidence will depend on the observance of the underlying regression analysis assumptions and on the experts understanding of the phenomenon under study. The use of regression analysis to conduct legal analysis (for example, predicting the outcome of litigation) is of little utility in the courtroom.

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Analysis of Factors Affecting Earnings Management Moderated by Institutional Ownership

Jurnal Akuntansi ◽

10.24912/ja.v24i1.638 ◽

2020 ◽

Vol 24 (1) ◽

pp. 1

Author(s):

Henny Wirianata

Keyword(s):

Regression Analysis ◽

Earnings Management ◽

Multiple Regression Analysis ◽

Significant Influence ◽

Sampling Method ◽

Stock Exchange ◽

Institutional Ownership ◽

Manufacturing Companies ◽

Factors Affecting ◽

Research Period

The objective of this research is to examine the empirical evidence of leverage, profitability, growth, and institutional ownership on earnings management in manufacturing companies listed in Indonesia Stock Exchange. This research used 54 listed manufacturing companies in Indonesia Stock Exchange, selected using a purposive sampling method, during the research period 2016 until 2018. Data were analyzed using multiple regression analysis. The result of the research indicates that leverage proxied by DAR has a negative significant influence on earnings management. Size and growth have a positive significant influence on earnings management. Profitability proxied by ROA and institutional ownership has no significant influence on earnings management. The results also show that institutional ownership could moderate but not significant the influence of leverage, profitability, and growth towards earnings management of manufacturing companies listed in Indonesia Stock Exchange period 2016-2018.

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INFLUENCE OF INSTITUTIONAL OWNERSHIP AND UTILIZATION OF TAX HAVEN TO THIN CAPITALIZATION

ECONOMICS & ACCOUNTING JOURNAL ◽

10.32493/eaj.v2i1.y2019.p18-25 ◽

2019 ◽

Vol 2 (1) ◽

pp. 18

Author(s):

Nofryanti Nofryanti ◽

Tuty Nurjanah

Keyword(s):

Regression Analysis ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Significant Influence ◽

Institutional Ownership ◽

Negative Influence ◽

Manufacturing Companies ◽

Tax Haven ◽

Thin Capitalization

This study aims to find out the influence of instituonal ownewrship and utilization of tax haven and with Thin capitalization. Sample in this study is 21 with criterias: manufacturing companies in indonesia stoct exchange for the periode 212-2016. Analysis were conducted byusing multiple regression analysis. The result shows that instituonal ownweship has negative influence on thin capitalization, while the utilization of tax haven has no significant influence on thin capitalization.

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The Influence of Thin Capitalization and The Executives’ Characteristics Toward Tax Avoidance by Manufacturers Registered on ISE in 2011-2015

AKRUAL Jurnal Akuntansi ◽

10.26740/jaj.v10n2.p119-134 ◽

2019 ◽

Vol 10 (2) ◽

pp. 119

Author(s):

Dewi Prastiwi ◽

Renni Ratnasari

Keyword(s):

Regression Analysis ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Stock Exchange ◽

Tax Avoidance ◽

Tax Burden ◽

Manufacturing Companies ◽

Thin Capitalization

This study aims to analyze the effect of thin capitalization and executives’ characteristics based on tax avoidance. The sample consists of 38 manufacturing companies listed on the Indonesia Stock Exchange in 2011-2015 and they will be determined by several criteria. The results of multiple regression analysis shows that the thin capitalization and executives’ characteristics positively affect tax avoidance. These results are consistent with the view that companies tend to increase interest of their debt (thin capitalization) to minimize the tax burden and the executives’ characteristics has an important role in the action.

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