scholarly journals Faktor-Faktor yang Mempengaruhi Penghindaran Pajak

2020 ◽  
Vol 5 (1) ◽  
pp. 24-35
Author(s):  
Winanda Wahana Warga Dalam ◽  
Indah Novriyanti
Keyword(s):  
Tax Avoidance ◽  
Secondary Data ◽  
The State ◽  
Tax Amnesty ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Fixed Assets ◽  
Negative Effect ◽  
Positive Effect

Non-compliance of taxpayers triggers a reduction in the value of taxes received by the state. The results of the tax amnesty program prove that there are still many taxpayers who deliberately do not pay taxes to the state treasury. The purpose of this study is to examine the factors that influence tax avoidance. The object of this research is a manufacturing company, registered with IDX in 2013-2017. The data used in this study are secondary data. The samples used in this study were 240 companies. Analysis technique uses panel data regression analysis. The results of this study are profitability has a positive effect and leverage has a negative effect on tax avoidance. While the size of the company, the intensity of fixed assets and sales growth does not affect tax avoidance.

scholarly journals Determinant Tax Avoidance

2019 ◽  
Author(s):  
Dhea Desmiranti ◽  
Sulhendri .
Keyword(s):  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Sales Growth ◽  
Financial Reports ◽  
Panel Data Regression ◽  
Fixed Assets ◽  
Loss Compensation ◽  
Negative Effect ◽  
Positive Effect

This study aims to analyze the effect of sales growth, profitability, fiscal loss compensation, and the intensity of fixed assets on tax avoidance, both partially and jointly. The research method is using panel data regression analysis, with a purposive sampling method obtained a sample of twenty-seven companies listed on the Indonesia Stock Exchange from 2015-2017 using secondary data in the form of annual financial reports. The results show that partially sales growth has a significant positive effect, profitability has a significant negative effect, compensation for fiscal losses has a significant effect, and the intensity of fixed assets has a significant effect on tax avoidance.While the results of the studys simultaneously show that sales growth, profitability, fiscal loss compensation, and the intensity of fixed assets together have a positive effect on tax avoidance.

scholarly journals Analisis Profitabilitas Perbankan Syariah di Indonesia sebagai Dampak Dari Efisiensi Operasional

2017 ◽  
Vol 1 (2) ◽  
Author(s):  
Nur Zulfah Hijriyani ◽  
Setiawan Setiawan
Keyword(s):  
Financial Services ◽  
Secondary Data ◽  
Sampling Technique ◽  
Operational Efficiency ◽  
Islamic Banks ◽  
Return On Assets ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Negative Effect

AbstractThe purpose of this study are to measure and analyze operational efficiency that showed by bank financial ratios consisting of Operating Expenses to Operating Revenues (BOPO), Allowance for Possible Losses on Earning Assets (PPAP), Non Performing Financing (NPF) and Financing to Deposits Ratio (FDR) to Profitability that measured by Return on Assets (ROA). The population in this research is 11 Islamic Banking (BUS) by using total sampling technique in determine the sample. The data used in this study is secondary data obtained from the annual report of the bank period 2010 to 2016 published by each bank and matched with the data also by the Financial Services Authority (OJK). The analysis technique used is panel data regression analysis. Based on the result of F-test in this research, it can be concluded that the independent variables (operational efficiency) have a significant effect on the dependent variable (profitability). Meanwhile, the t-test shows that BOPO ratio has a significant negative effect on profitability. For the other three ratios, PPAP, NPF and FDR have no significant effect on profitability of Islamic Banks (BUS).Keywords: Islamic banks; Operational efficiency; Profitability. AbstrakPenelitian ini bertujuan untuk mengukur dan menganalisis pengaruh efisiensi operasionalyang diproksikan dengan rasio keuangan bank yang terdiri dari rasio Biaya Operasionalterhadap Pendapatan Operasional (BOPO), Penyisihan Penghapusan Aktiva Produktif(PPAP), Non Performing Financing (NPF) dan Financing Deposit Ratio (FDR) terhadapprofitabilitas yang diukur dengan Return on Asset (ROA). Populasi dalam penelitian ini adalah 11Bank Umum Syariah (BUS) dengan penggunaan teknik total sampling dalam penentuansampelnya. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperolehdari laporan tahunan bank periode 2010 hingga 2016 yang dipublikasikan oleh masing-masing bank dan dicocokkan dengan data yang juga dipublikasikan oleh Otoritas JasaKeuangan (OJK). Teknik analisis yang digunakan adalah analisis regresi data panel. Berdasarkan hasil uji-F pada penelitian ini, dapat disimpulkan bahwa variabel independen (efisiensi operasional) berpengaruh signifikan terhadap variabel dependen (profitabilitas). Sementara itu, hasil uji-t menunjukkan bahwa rasio BOPO berpengaruh negatif signifikanterhadap profitabilitas. Untuk tiga rasio lainnya yaitu PPAP, NPF dan FDR tidak memilikipengaruh signifikan terhadap profitabilitas Bank Umum Syariah (BUS).Kata Kunci: Bank syariah; Efisiensi operasional; Profitabilitas.

scholarly journals CORPORATE OWNERSHIP, KARAKTERISTIK EKSEKUTIF, DAN INTENSITAS ASET TETAP TERHADAP PENGHINDARAN PAJAK

2019 ◽  
Vol 12 (3) ◽  
pp. 361
Author(s):  
Umi Sulistiyanti ◽  
R. Andro Zylio Nugraha
Keyword(s):  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Managerial Ownership ◽  
Observation Data ◽  
Corporate Ownership ◽  
Manufacturing Companies ◽  
Fixed Assets ◽  
Negative Effect ◽  
Positive Effect

Tax avoidance is a legal action carried out by corporate taxpayer to reduce, minimize, and alleviate the tax burden in the manner permitted by law. Nowdays, there are a lot of tax avoidance cases in Indonesia. Indonesia is ranked 11th largest with the highest tax avoidance cases with an estimated value of 6.48 billion US dollars. This study aims to analyze the Influence of corporate ownership, executive characteristics, and the intensity of fixed assets on tax avoidance.The research’s population of this study were 152 manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2015,2016, and 2017. This research samples were 62 companies or 167 observation data selected by purposive sampling method. The data used secondary data that obtained from Indonesia Stock Exchange (IDX) and it was analyzed by multiple regression.The results of the study show that Family Ownership and Institutional Ownership have no effect on Tax Avoidance. While managerial ownership has a positive effect on Tax Avoidance. Executive characteristics and Intensity of Fixed Assets have negative effect on Tax Avoidance.

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 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 Analisis Faktor-Faktor yang Mempengaruhi Kebijakan Hutang

2020 ◽  
Vol 5 (2) ◽  
pp. 83
Author(s):  
Suci Meta Saputri ◽  
Widi Hariyanti ◽  
Yunus Harjito
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Sampling Method ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Negative Effect ◽  
Company Growth ◽  
Debt Policy ◽  
Positive Effect

This study aims to analyze the effect of profitability, liquidity, asset structure and company growth on debt policy. The sample in this study amounted to 490 samples obtained from 98 companies for 5 years with purposive sampling method. The data analysis technique used in this research is panel data regression analysis technique which is processed using Eviews 9 software.The results show that profitability and liquidity have a negative effect on debt policy, while asset structure has no effect on debt policy, and company growth has a positive effect on debt policy. debt policy.

scholarly journals Analisis penerimaan pajak bumi dan bangunan-P2 serta pengaruhnya terhadap pendapatan daerah Kabupaten/Kota di Provinsi Jambi

2020 ◽  
Vol 15 (2) ◽  
pp. 183-196
Author(s):  
Budi Setiawan ◽  
M. Rachmad R ◽  
Arman Delis
Keyword(s):  
Economic Growth ◽  
Regression Analysis ◽  
Panel Data ◽  
Cross Section ◽  
Secondary Data ◽  
Simple Linear Regression ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect ◽  
Positive Effect

This study aims to analyze the determinants of PBB-P2 revenue, to determine the effect of PBB-P2 revenue on regional revenue and to formulate strategies for increasing PBB-P2 revenue in Jambi Province. The data used in this study is secondary data with the type of Time series 2014-2018 data and Cross Section 11 districts/cities that come from the Central Statistics Agency and Regency / City BPPRD. This study uses Panel Data Regression Analysis and uses Simple Linear Regression using the E-Views 8.0 tool. The results of this study indicate that PBB-P2 always increases every year. From the results of panel data regression analysis, the results show that investment, economic growth, and taxpayers together have a significant effect on PBB-P2 with an R square value of 0.924, the Prob value (F- statistic) 0,000 and the F-statistic value is 26,556. The effect of investment on PBB-P2 has a positive effect, which means that if investment increases, PBB-P2 will also experience an increase. Economic growth and taxpayers will have a negative effect on PBB-P2 which means that the increase in PBB-P2 will decrease the economic growth and taxpayers.

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.

Employee Engagement Dan Stress Kerja Pengaruhnya Terhadap Kepuasan Kerja Dan Turnover Intention di Aman Villas Nusa Dua – Bali

2020 ◽  
Vol 2 (1) ◽  
pp. 60-79
Author(s):  
Wayan Arya Paramarta ◽  
Ni Putu Kurnia Darmayanti
Keyword(s):  
Job Satisfaction ◽  
Employee Engagement ◽  
Work Stress ◽  
Turnover Intention ◽  
Secondary Data ◽  
Qualitative And Quantitative ◽  
Library Research ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect

The aims of this study was to explain the effect of employee engagement and work stress on job satisfaction and turnover intention at Aman Villas Nusa Dua-Bali. The type of data used in this study is qualitative and quantitative data, with data sources namely primary and secondary data. Data collection method is interview, distributing questionnaires to respondents and library research, while the data analysis technique used Smart PLS 3.2.8. The results of this study showed that employee engagement had a positive effect and significant on job satisfaction, work stress had a negative effect but not significant on job satisfaction, employee engagement had a negative effect and significant on turnover intention, work stress had a positive effect and significant on turnover intention, job satisfaction had a negative effect but not significant on turnover intention, employee engagement had a positive effect but not significant on turnover intention trough job satisfaction, work stress had a positive effect but not significant on turnover intention trough job satisfaction at Aman Villas Nusa Dua-Bali.

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