scholarly journals PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, CAPITAL INTENSITY DAN CORPORATE RISKTERHADAP TAX AVOIDANCE (Studi pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2013-2016)

2019 ◽  
Vol 7 (1) ◽  
Author(s):  
Basuki Basuki
Keyword(s):  
Tax Evasion ◽  
Audit Committee ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Capital Intensity ◽  
Manufacturing Companies ◽  
Data Types ◽  
Effective Tax Rate ◽  
Tax Rate

Things that need to be done in order to prove independentcommissioners, audit committee, capital intensity and corporate risk ontax avoidance in companies engaged in Indonesia Stock Exchange(IDX). In this study, tax avoidance uses the Cash Effective Tax Rate(CETR) proxy. The research period is 4 years, ie during 2013-2016. Thestudy population covers all manufacturing companies of the industrialsector of goods in the period 2013-2016ALAH 148 companies. Thesampling technique used purposive sampling technique. Based on thecriteria set in the sample of 84 corporate data. Types of data which aresecondary data obtained from the Indonesia Stock Exchange website.The process of data analysis that is panel analysis of regression data.The results showed that independent commissioners and capital intensitydid not have a significant effect, while audit committee and corporaterisk had a significant effect on tax evasion.

scholarly journals Analisis Faktor-Faktor yang Mempengaruhi Pajak Penghasilan Badan Sebagai Indikator Manajemen Perencanaan Pajak pada Perusahaan Sektor Manufaktur di Bursa Efek Indonesia Tahun 2013-2017

2019 ◽  
Vol 3 (6) ◽  
pp. 18
Author(s):  
Petrus Petrus
Keyword(s):  
Stock Exchange ◽  
Manufacturing Sector ◽  
Sampling Technique ◽  
Capital Intensity ◽  
Manufacturing Companies ◽  
Research Subjects ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Panel Data Estimation ◽  
Data Estimation

The purpose of this research is to analyse and find out 1) the effect of Profitability on the Effective Tax Rate 2) Inventory Intensity to the Effective Tax Rate 3) Capital Intensity to the Effective Tax Rate 4) Leverage to the Effective Tax Rate. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange during the period 2013-2017. The sample used in this study is 52 companies in all industry sector of manufacturing as research subjects. The sampling technique used is the Panel Data Estimation Technique. Overall the results of this study are 1) The probability of influencing Effective Tax Rate has a significant negative direction on manufacturing companies on the Indonesia Stock Exchange in 2013-2017, 2) Inventory Intensity affects the Effective Tax Rate having a negative but not significant direction on manufacturing companies in the Exchange Indonesia Securities in 2013-2017, 3) Capital Intensity affects the Effective Tax Rate to have a positive but not significant direction in manufacturing companies on the Indonesia Stock Exchange in 2013-2017, 4) Leverage affects Effective Tax Rate has a negative but not significant direction in manufacturing companies on the Indonesia Stock Exchange in 2013-2017.

scholarly journals PENGARUH PROFITABILITAS, LEVERAGE, CAPITAL INTENSITY, SALES GROWTH DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK

SIMAK ◽  
2021 ◽  
Vol 19 (01) ◽  
pp. 152-173
Author(s):  
Sasongko Wahyu Widodo ◽  
Sartika Wulandari
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Capital Intensity ◽  
Sales Growth ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Regression Test ◽  
Positive Effect

This research aimed to investigate the effect of profitability, leverage, capitalintensity, sales growth, and firm size against tax avoidance. Measurement of taxavoidance in this research used effective tax rate (ETR). This research usedmanufacturing companies listed in Indonesia Stock Exchange in 2017-2019. Thesample selection method used purposive sampling technique and obtained 140sample. The data analysis used was multiple linear regression test. The result ofthe analysis showed that profitability and firm size has no effect on tax avoidance.Meanwhile leverage and capital intensity has significant positive effect on taxavoidance. The result of the test showed that sales growth has a significantnegative effect on tax avoidance.

scholarly journals Pengaruh Pengungkapan CSR, Karakter Eksekutif, Profitabilitas, Dan Investasi Aktiva Tetap Terhadap Penghindaran Pajak

2019 ◽  
Vol 29 (2) ◽  
pp. 833
Author(s):  
Ni Ketut Lely Aryani Merkusiwati ◽  
I Gst Ayu Eka Damayanthi
Keyword(s):  
Tax Evasion ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Capital Intensity ◽  
Manufacturing Companies ◽  
Analysis Technique ◽  
Fixed Assets ◽  
Investment In Fixed Assets ◽  
Corporate Social

Tax avoidance is one way to reduce the amount of tax legally that does not violate tax regulations, in contrast to tax evasion, which uses unlawful methods to reduce or eliminate the tax burden while tax avoidance (tax avoidance) ) utilizing loopholes in tax regulations to avoid paying larger amounts of tax. This study was conducted to determine the effect of Corporate Social Responsibility (CSR), executive character, profitability and investment in fixed assets in tax avoidance. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. Sampling using a purposive sampling technique. The data analysis technique used in this study is multiple linear regression. Regression test results show that CSR and executive character negatively affect tax avoidance. while the profitability and investment of fixed assets have no effect on tax avoidance. Keywords : CSR; Executive Character; Profitabilitas; Capital Intensity; Tax Avoidance.

scholarly journals Kepemilikan Manajerial dan Praktik Penghindaran Pajak

Owner ◽  
2020 ◽  
Vol 4 (2) ◽  
pp. 459
Author(s):  
Nanik Niandari ◽  
Rachmawaty Hanny Yustrianthe ◽  
Evi Grediani
Keyword(s):  
Stock Exchange ◽  
Tax Avoidance ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Data Types ◽  
Literature Study ◽  
Effective Tax Rate ◽  
Return On Assets ◽  
Tax Rate ◽  
Study Test

This study test the effect of managerial ownership on propensity of tax avoidance behaviour. Data used in this study were obtained from Indonesian stock exchange database and company's annual report. The author uses regression analysis with unbalanced panel data types from a sample of 144 manufacturing companies covering years period of 2015 to 2017. Propensity of tax avoidance as a dependent variable is measured by effective tax rate (ETR). The independent variable is managerial ownership which is determined by 2 (two) types of measurements. First measurement use a percentage form,  and second measurement use a dummy based on the level of managerial ownership. The control variables used include return on assets (ROA), company size and leverage. We find that managerial ownership has a positive effect on propensity of tax avoidance. Another finding in this study is that the effect of managerial ownership on propensity of tax avoidance occurred at managerial ownership levels of less than 20%. The results of this study are expected to contribute the literature study of managerial ownership towards propensity of tax avoidance.

scholarly journals THE EFFECT OF LEVERAGE, CAPITAL INTENSITY, AND INVENTORY INTENSITY ON EFFECTIVE TAX RATE

2021 ◽  
pp. 1
Author(s):  
Rini Utami ◽  
Endang Mahpudin
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Capital Intensity ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Data Types ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Industry Sector

This study aims to determine the effect of leverage, capital intensity and inventory intensity on effective tax rate on miscellaneous industry sector manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The method used is descriptive statistics with quantitative approach that is through the classical assumption test to analyze the data and multiple linear regression analysis and processed by using software SPSS 20. While data used are secondary data with quantitative data types during the period 2014 until 2018. Population of this study is the miscellaneous industry sector manufacturing companies with sampling method that is purposive sampling, so that the number of observations obtained as many as 12 companies. Simultaneously results test show that leverage, capital intensity and inventory intensity simultaneously affect effective tax rate. And partially, leverage and capital intensity has an effect on effective tax rate However inventory intensity partially does not have an effect on effective tax rate.

scholarly journals Pengaruh Corporate Governance, Capital Intensity dan Profitabilitas Terhadap Tax Avoidance pada Sektor Pertambangan

2020 ◽  
Vol 20 (2) ◽  
pp. 697
Author(s):  
Jumriaty Jusman ◽  
Firda Nosita
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Capital Intensity ◽  
Effective Tax Rate ◽  
Mining Sector ◽  
Tax Rate ◽  
Quality Audit

The study aims to examine the influence of Corporate Governance, Capital Intensity and Profitability on Tax Avoidance.  The proxy of Corporate governance was audit quality and audit committee, while the profitability factor used is Return on Asset (ROA) and Tax Avoidance by Cash Effective Tax Rate. The sample was chosen by purposive sampling and resulted 21 companies from mining sector listed oin Indonesian Stock Exchange from 2016 to 2018. The data analyzed by using multiple linier regression. The result showed that audit quality, audit committee, and capital intensity have insignificant influence on tax avoidance. While ROA has negative significant on tax avoidance

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 THE EFFECT OF LIQUIDITY, CAPITAL INTENSITY, AND INVENTORY INTENSITY ON TAX AVOIDANCE

2021 ◽  
Vol 9 (12) ◽  
pp. 1-16
Author(s):  
Syifa Urrahmah ◽  
Aloysius Harry Mukti
Keyword(s):  
Intensity Ratio ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Capital Intensity ◽  
Effective Tax Rate ◽  
Return On Assets ◽  
Tax Rate ◽  
Equity Ratio

This study aims to examine the effect of liquidity, capital intensity, and inventory intensity on tax avoidance with leverage and profitability as control variables. Tax avoidance was measured by Effective Tax Rate (ETR), liquidity was measured by current ratio, capital intensity was measured by capital intensity ratio, inventory intensity was measured by inventory intensity ratio, leverage was measured by Debt to Equity Ratio (DER), and profitability was measured by Return on Assets (ROA). The population in this study are all manufacturing sector companies listed on the Indonesia Stock Exchange for the period 2017-2019. The sampling technique used is purposive sampling method and obtained as many as 106 data samples. The analytical method used is multiple linear regression.

scholarly journals The Effect of Good Corporate Governance on Tax Avoidance: An Empirical Study on Manufacturing Companies Listed in IDX period 2010-2013

2016 ◽  
Vol 1 (1) ◽  
pp. 28-38 ◽  
Author(s):  
Vivi Adeyani Tandean ◽  
Winnie Winnie
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Good Corporate Governance ◽  
Positive Effect

This study aims to obtain an empirical evidence about the effect of good corporate governance on tax avoidance which becomes a proxy of current ETR (Effective Tax Rate). The samples of this study were 120 manufacturing companies listed in Indonesian Stock Exchange in 2010 – 2013. The hypothesis testing used multiple regression analysis. The result of this study show that audit committee has a positive effect on tax avoidance in partial but the executive compensation, executive character, company size, institutional ownership, boards of commisioners' proportion, audit committee and audit quality have simultaneous effect to define tax avoidance.

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.

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