scholarly journals PENGARUH KOMISARIS INDEPENDEN DAN KOMPENSASI EKSEKUTIF TERHADAP AGRESIVITAS PAJAK

INFO ARTHA ◽  
2019 ◽  
Vol 3 (1) ◽  
pp. 55-65 ◽  
Author(s):  
Rahadi Nugroho ◽  
Devandanny Rosidy
Keyword(s):  
Quantitative Method ◽  
Sampling Method ◽  
Stock Exchange ◽  
The Other ◽  
Tax Aggressiveness ◽  
Purposive Sampling ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect ◽  
Positive Effect

ABSTRACTThis study aims to analyze the effect of proportion of  independent commissioner and executive’s compensation on tax aggressiveness. This research uses quantitative method by using panel data regression analysis. The population in this research is all financial sectors firm listed in the Indonesia Stock Exchange in the year 2014 - 2017. The sample was selected by using purposive sampling method and acquired 59 firms and 236 observations. The result of this study indicates that executive’s compensation has negative effect on tax aggressiveness. On the other hand, Proportion of independent commissioner has positive effect on tax aggressiveness.. ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh proporsi komisaris independen dan kompensasi eksekutif terhadap agresivitas pajak. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan analisis regresi data panel. Populasi dalam penelitian ini adalah seluruh perusahaan sektor jasa keuangan yang terdaftar di Bursa Efek Indonesia dalam periode 2014 sampai dengan 2017. Sampel dalam penelitian ini dipilih dengan menggunakan metode purposive sampling yang menghasilkan sampel sebanyak 59 perusahaan dan 236 observasi. Penelitian ini menyimpulkan kompensasi eksekutif berpengaruh negatif terhadap agresivitas pajak. Sementara itu, proporsi komisaris independen berpengaruh  positif terhadap agresivitas pajak. 

scholarly journals Pengaruh Inflasi, Kurs Dan Modal Kerja Terhadap Laba Perusahaan Perbankan

2020 ◽  
Vol 2 (1) ◽  
pp. 261
Author(s):  
Silvia Meiliana ◽  
Nuryasman M. N.
Keyword(s):  
Panel Data ◽  
Exchange Rates ◽  
Sampling Method ◽  
Working Capital ◽  
Purposive Sampling ◽  
Analysis Techniques ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect ◽  
Positive Effect

The purpose of this research is to examine whether (1) inflation effect to banking profits (2) exchange rates effect to banking profits (3) working capital effects to banking profits. Data collection was done by purposive sampling method, so that 38 banking companies were collected. Data analysis techniques using panel data regression analysis techniques. Data is processed using Eviews 10.0. The results of this study indicate that inflation and working capital have a positive effect to profit. Meanwhile, the exchange rate has a negative effect to profit. Penelitian ini bertujuan untuk menguji apakah (1) inflasi berpengaruh terhadap laba perbankan (2) kurs berpengaruh terhadap laba perbankan (3) modal kerja berpengaruh terhadap laba perbankan. Data diambil dengan metode purposive sampling, sehingga terkumpul 38 perusahaan perbankan. Teknik analisis data menggunakan teknik analisis regresi data panel. Data diolah dengan menggunakan Eviews 10.0. Hasil penelitian ini menunjukkan bahwa  inflasi dan modal kerja mempunyai pengaruh positif terhadap laba. Sedangkan, kurs mempunyai pengaruh negatif terhadap laba.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMBIAYAAN MURABAHAH DAN PENGARUHNYA TERHADAP RETURN ON ASSET (ROA)

Performance ◽  
2017 ◽  
Vol 24 (1) ◽  
pp. 74
Author(s):  
Firmansyah Romadhona
Keyword(s):  
Regression Analysis ◽  
Panel Data ◽  
Sampling Method ◽  
Operating Income ◽  
Purposive Sampling ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect ◽  
Positive Effect

This research is an analysis on Sharia Rural Banking (BPRS) Listed on Otoritas Jasa Keuangan website (www.ojk.go.id) during Year 2012 – 2015. The research entitled “Analysis variables that influence Murabahah Financing and influence to Return on Asset (Study on Sharia Rural Banking  on Indonesia during Year 2012 – 2015)”. The purpose of this research is to analyze the influence of non performing financing, wadiah savings, financing to deposit ratio, operating expenses operating income toward murabahah financing and influence to return on asset. This research used panel data regression analysis as model to test the hypothesis. The population in this research was Sharia Rural Banking (BPRS) on Indonesia during Year 2012 – 2015 consisting of 168 banks. While the samples of this research were taken by purposive sampling method which were 25 banks. The result of this research showed that: (1) non performing financing has no effect toward murabahah financing, (2) wadiah savings had positive effect toward murabahah financing, (3) financing to deposit ratio has no effect toward murabahah financing, (4 operating expenses operating income had negative effect toward murabahah financing, (5 murabahah financing had positive effect toward return on asset. Implication based on result of this research was the management need to increase wadiah savings and need to decrease operating expenses operating income because it can increase the murabahah financing. The management also needs to increase murabahah financing, because it is in this research is proven to increase the return on asset.

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 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 Pengaruh Hedging, Financial Lease dan Sales Growth terhadap Agresivitas Pajak

2020 ◽  
Vol 5 (1) ◽  
pp. 107-116
Author(s):  
Winda Sangata Ramadhani ◽  
Dedik Nur Triyanto ◽  
Kurnia Kurnia
Keyword(s):  
Stock Exchange ◽  
Sampling Technique ◽  
Total Sample ◽  
Sales Growth ◽  
Analysis Model ◽  
Tax Aggressiveness ◽  
Panel Data Regression ◽  
Data Regression ◽  
Positive Effect ◽  
Descriptive Statistical Analysis

The purpose of this study was to determine the effect of hedging, financial lease, and sales growth on tax aggressiveness in mining companies listed on the Indonesia Stock Exchange in the 2011-2018 period. The total sample obtained from the reduction using the purposive sampling technique of 32 samples. The data analysis model used panel data regression analysis, descriptive statistical analysis, and classic assumption test. The results of this study are hedging, financial lease and sales growth have a simultaneous effect on tax aggressiveness. While partially hedging does not affect on tax aggressiveness, the financial lease has a positive effect on tax aggressiveness and sales growth has a negative affect on tax aggressiveness.

scholarly journals ANALISA PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PASAR DAN KINERJA KEUANGAN PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2010-2013

2017 ◽  
Vol 9 (1) ◽  
pp. 133
Author(s):  
Siti Nurhayati
Keyword(s):  
Panel Data ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Sampling Method ◽  
Stock Exchange ◽  
Market Performance ◽  
Return On Assets ◽  
Purposive Sampling ◽  
Panel Data Regression ◽  
Data Regression

Abstract.The study aims to examine the effect of Intellectual Capital on Market Performance and Financial Performance in the LQ45 companies. It uses the sample of LQ45 companies listed on Indonesia Stock Exchange during the period 2010-2013. The sample is determined by using Purposive Sampling method. The study conducts 72 observations of 18 samples of the companies. The hypothesis is tested using Panel Data Regression. The study indicates that the Intellectual Capital (VAIC) and VACA of companies significantly influence market performance (Tobins'Q) and financial performance of Return on Assets (ROA) and Assets Turnover (ATO). VAHU significantly effects on the financial performance of Return on Assets (ROA) and STVA significantly effects on the financial performance of Assets Turnover (ATO). Meanwhile, VAHU has no significant effect on the market performance (Tobins'Q) and financial performance of Assets Turnover (ATO). And STVA has no significant effect on the market performance (Tobins'Q) and financial performance of Return on Assets (ROA).Keywords: intellectual capital; lq45; market performance; financial performance; tobins'q; return on assets; assets turnover.Abstrak. Penelitian ini bertujuan untuk menguji pengaruh Intellectual Capital terhadap Kinerja Pasar dan Kinerja Keuangan pada Perusahaan LQ45.Penelitian ini menggunakan sampel perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia selama periode 2010-2013.Sampel ditentukan dengan menggunakan metode Purposive Sampling.Penelitian ini memiliki 72 amatan dari 18 sampel perusahaan.Dalam penelitian ini, hipotesis diuji dengan menggunakan Regresi Data Panel. Penelitian menunjukkan bahwa Intellectual Capital (VAIC) dan VACA perusahaan berpengaruh signifikan terhadap kinerja pasar (Tobins’Q) dan kinerja keuangan Return on Asset (ROA) dan Assets Turnover (ATO). VAHU berpengaruh signifikan terhadap kinerja keuangan Return on Asset (ROA) dan STVA berpengaruh signifikan terhadap kinerja keuangan Assets Turnover (ATO). Sedangkan VAHU tidak berpengaruh signifikan terhadap kinerja pasar (Tobins’Q) dan kinerja keuangan Assets Turnover (ATO). Dan STVA tidak berpengaruh signifikan terhadap kinerja pasar (Tobins’Q) dan kinerja keuangan Return on Asset(ROA).Kata kunci: intellectual capital; perusahaan lq45; kinerja pasar;  kinerja keuangan, tobins’q; return on assets; assets turnover.

PENGARUH PROFITABILITAS, STRUKTUR MODAL DAN KEPEMILIKAN MANAJERIAL TERHADAP RETURN SAHAM DENGAN NILAI PERUSAHAAN SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan Sektor Pertanian di BEI)

2021 ◽  
Vol 6 (1) ◽  
pp. 14
Author(s):  
Rossy Novia Ellidianti ◽  
Murhaban Murhaban ◽  
Andria Zulfa
Keyword(s):  
Capital Structure ◽  
Stock Returns ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Managerial Ownership ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect ◽  
Positive Effect

This study aims to examine the effect of profitability, capital structure and managerial ownership on stock return with firm value as a moderator veriable in Agricultural Companies in Indonesia Stock Exchange during the period 2009-2018. The number of samples in this study are 10 agricultural companies in the Indonesia Stock Exchange obtained by using purposive sampling technique. Data analysis method used is Panel Data Regression. The results of this study prove that capital structure has negative effect on stock returns, firm value has positive effect on stock returns, profitability and managerial ownership have no significant effect on stock returns. Meanwhile, the moderating effect test prove that firm value is able to moderate the effect of profitability on stock returns, but is unable to moderate the effect of capital structure and managerial ownership on stock returns

scholarly journals CAPITAL ADEQUACY RATIO, LOAN DEPOSIT RATIO DAN NON PERFORMING LOAN TERHADAP PROFITABILITAS

2017 ◽  
Vol 9 (2) ◽  
pp. 88-93
Author(s):  
Alfian Agus Putranto ◽  
Farida Titik Kristanti ◽  
Dewa Mahardika
Keyword(s):  
Commercial Bank ◽  
Stock Exchange ◽  
Sample Selection ◽  
Capital Adequacy ◽  
Return On Assets ◽  
Panel Data Regression ◽  
Capital Adequacy Ratio ◽  
Data Regression ◽  
Negative Effect ◽  
Positive Effect

ROA is used to measure the ability of the bank’s management in obtaining the overall profit of the total assets owned. This study aims to examine the influence of Capital Adequacy Ratio (CAR), Loan Deposit Ratio (LDR) and Non Performing Loan (NPL). Profitability is proxied by Return on Assets (ROA) in Commercial Bank listed on Indonesia Stock Exchange (BEI) in the period of 2011-2015. The population in this study are the commercial bank listed on the Stock Exchange. Sample selection technique used is purposive sampling and acquired 31 commercial banks with the 2011-2015 study period. Methods of data analysis is panel data regression analysis. The results showed that simultaneous Capital Adequacy Ratio (CAR), Loan Deposit Ratio (LDR) and Non Performing Loan (NPL) have a significant effect on profitability. While partially, Capital Adequacy Ratio (CAR) significant positive effect, Non Performing Loan (NPL) significant negative effect, while Loan Deposit Ratio (LDR) has no effect on profitability.

scholarly journals Pengaruh Intensitas Modal, Leverage, Likuiditas dan Profitabilitas terhadap Agresivitas Pajak

2021 ◽  
Vol 21 (3) ◽  
pp. 1222
Author(s):  
Mufrihatul Awaliyah ◽  
Ginanjar Adi Nugraha ◽  
Krisnhoe Sukma Danuta
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Capital Intensity ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
Tax Aggressiveness ◽  
Panel Data Regression ◽  
Data Regression ◽  
Food And Beverage

This purpose of this study was to determine the effect of independent variabels: capital intensity, leverage, liquidity and profitability on the dependent variable namely tax aggressiveness, which is proxied by using CETR in food and beverage sub sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The population in this study were 26 companies and obtained 13 companies using purposive sampling method. The data used is secondary data in the form of financial reports obtained through the website www.idx.co.id and the official website of the related company. The method in this research is panel data regression using Eviews software. The results showed that the capital intensity and profitability variabels had no positive on tax aggressiveness, while the leverage and liquidity variabels have a positive and significant effect on tax aggressiveness.

scholarly journals Pengaruh Ukuran Perusahaan, Pro Fitabilitas dan Opini Audit Terhadap Audit Delay Pada Sektor Pertambangan dan Mineral di BEI 2013-2019

2021 ◽  
Vol 5 (1) ◽  
pp. 106-115
Author(s):  
Annisa Annisa ◽  
Sisi Sartika
Keyword(s):  
Panel Data ◽  
Significant Positive Effect ◽  
Audit Opinion ◽  
Purposive Sampling ◽  
Mineral Sector ◽  
Significant Negative Effect ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect ◽  
Positive Effect

This research aims to test the company's size, profitability and audit opinion on audit delay in the mining and mineral sector in IDX. This study used samples in the mining and mineral sector in IDX 2013-2019. Based on purposive sampling, the number of mining and mineral companies used in the research sample is as many as 9 companies. Hypothetical testing using panel data regression using the E Views 8.0 program. The results showed that the size of the company had a significant positive effect on audit delay, profitability had no effect on audit delay and audit opinion had a significant negative effect on audit delay.

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