scholarly journals Profitabilitas, Corporate Governance, Ukuran Perusahaan Dan Intensitas Modal Terhadap Penghindaran Pajak

2020 ◽  
Author(s):  
Lustina Rima
Keyword(s):  
Corporate Governance ◽  
Real Estate ◽  
Firm Size ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Capital Intensity ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Negative Effect

Abstract : This study aims to analyze the effect of profitability, corporate governance, firm size, and capital intensity on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange for the period 2016-2018. Corporate governance in this study uses leverage variables and independent commissioners. The population of this study is 54 property and real estate companies listed on the Indonesia Stock Exchange for the period 2016-2018. Determination of samples using purposive sampling method and obtaining 23 companies with certain criteria. The analysis technique used in this study is multiple linear regression. The results showed that the profitability and firm size variables had a significant negative effect on tax avoidance, while the leverage variable, independent commissioner, and capital intensity did not affect tax avoidance.Keywords : Profitabilitas, Corporate Governance, Firm Size, Capital Intensity, Tax AvoidanceAbstrak : Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, corporate governance, ukuran perusahaan dan intensitas modal terhadap penghindaran pajak pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Corporate governance dalam penelitian ini menggunakan variabel leverage dan komisaris independen. Populasi penelitian ini sejumlah 54 perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia periode 2016-2018. Penentuan sampel dengan menggunakan metode purposive sampling dan memperoleh 23 perusahaan dengan kriteria tertentu. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa variabel profitabilitas dan ukuran perusahaan berpengaruh negatif signifikan terhadap penghindaran pajak, sedangkan variabel leverage, komisaris independen, dan intensitas modal tidak berpengaruh terhadap penghindaran pajak.Kata kunci : Profitabilitas, Corporate Governance, Ukuran Perusahaan, Intensitas Modal, Penghindaran Pajak.

scholarly journals Profitabilitas, Corporate Governance, Ukuran Perusahaan Dan Intensitas Modal Terhadap Penghindaran Pajak

2020 ◽  
Author(s):  
Lustina Rima
Keyword(s):  
Corporate Governance ◽  
Real Estate ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Capital Intensity ◽  
Analysis Technique ◽  
Negative Effect

Abstract : This study aims to analyze the effect of profitability, corporate governance, firm size, and capital intensity on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange for the period 2016-2018. Corporate governance in this study uses leverage variables and independent commissioners. The population of this study is 54 property and real estate companies listed on the Indonesia Stock Exchange for the period 2016-2018. Determination of samples using purposive sampling method and obtaining 23 companies with certain criteria. The analysis technique used in this study is multiple linear regression. The results showed that the profitability and firm size variables had a significant negative effect on tax avoidance, while the leverage variable, independent commissioner, and capital intensity did not affect tax avoidance.Keywords : Profitabilitas, Corporate Governance, Firm Size, Capital Intensity, Tax Avoidance

scholarly journals The Effect of CEO Tenure, Capital Intensity, and Firm Size On Tax Avoidance

2021 ◽  
Vol 11 (1) ◽  
pp. 77-86
Author(s):  
Evi Khusnita Ulfa ◽  
Eny Suprapti ◽  
Sri Wahjuni Latifah
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Capital Intensity ◽  
Multiple Linear Regression Analysis ◽  
Ceo Tenure ◽  
Analysis Technique ◽  
Directorate General ◽  
The Government

The aim of this study is to examine the effect of CEO tenure, capital intensity, and firm size on tax avoidance. The sample of this study is 88 companies listed in Indonesia Stock Exchange (IDX) in 2019 were selected through purpose sampling. The data analysis technique used in this study is multiple linear regression analysis.  The results of the analysis show that CEO tenure has a positive effect on tax avoidance. This means that the longer the CEO tenure will lead to an increase in tax avoidance. Capital intensity and firm size have no effect on tax avoidance. This research has a novelty in the form impact of CEO tenure, capital intensity, and firm size on tax avoidance. Furthermore, the practical contribution to the government, especially the Directorate General of Taxes, is that long tenure  of CEO can lead to tax avoidance. The limitation in this study is the number of samples is less representative in representing the population. This is because there are still companies listed on the IDX that not provide information according to the sample criteria.    

scholarly journals Pengaruh Financial Distress, Ukuran Perusahaan, dan Corporate Governance pada Audit Delay

2019 ◽  
pp. 2154
Author(s):  
Ni Putu Shinta Oktaviani ◽  
Dodik Ariyanto
Keyword(s):  
Corporate Governance ◽  
Firm Size ◽  
Financial Distress ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine the effect of financial distress, company size, and corporate governance on audit delay. This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2015-2017. The number of samples taken was 32 companies so that there were 96 observations, with a purposive sampling method. The analysis technique used in this study is multiple linear regression. Based on the results of the analysis found that financial distress and independent board of commissioners have positive effect on audit delay. Firm size, audit committee and institutional ownership have negative effect on audit delay. Keywords: Financial distress, firm size, corporate governance, audit delay

scholarly journals ANALISIS PENGARUH KOMPENSASI RUGI FISKAL, CORPORATE GOVERNANCE, RETURN ON ASSET, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013--2017

2021 ◽  
Vol 17 (1) ◽  
pp. 48-66
Author(s):  
Martha Nandana Ongkopranoto ◽  
Synthia Madyakusumawati
Keyword(s):  
Corporate Governance ◽  
Firm Size ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Loss Compensation ◽  
Negative Effect

This study aims to determine the effect of fiscal loss compensation, corporate governance, return on assets, leverage, and firm size on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. Analysis of the data used is descriptive statistical analysis, classical assumption test, and hypothesis testing using the SPSS. The study using secondary data in the form of financial statements of manufacturing sector companies listed on the Indonesia Stock Exchange and audited during 2013-2017. Based on the results of regression testing, it is known that the fiscal loss compensation variable has a negative effect, and return on assets has a positive effect on tax avoidance, while corporate governance, leverage, and firm size do not affect tax avoidance.

scholarly journals PENGARUH PROFITABILITAS DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Empiris pada Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012-2016)

2021 ◽  
Vol 5 (02) ◽  
pp. 130-152
Author(s):  
Ahmad Bukhori Muslim ◽  
Nengzih Nengzih
Keyword(s):  
Corporate Governance ◽  
Annual Report ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Population Data ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Analysis Technique ◽  
Negative Effect

The purpose of this study is to examine the effect of profitability and corporate governance on tax avoidance at manufacturing companies listed in Indonesia Stock Exchange 2012-2016. Data analysis technique used is multiple regression. The population in this study amounted to 18 manufacturing companies listed on the Indonesia Stock Exchange with the annual report period used in research in 2012 until 2016. Total samples used in research using purposive sampling as many as 90 manufacturing companies that have met the study criteria of the total population. Data collection is done by downloading the annual report data on the official website of Indonesia Stock Exchange which is www.idx.co.id and the site of each company. The results of this study show that (1) profitability has a significant negative effect on tax avoidance, (2) the composition of board of commissioners, managerial ownership, and institutional ownership have no significant effect on tax avoidance.     Keywords: profitability, corporate governance, board composition, managerial ownership, institutional ownership, tax avoidance.    

scholarly journals PENGARUH KONSERVATISME AKUNTANSI, CAPITAL INTENSITY, DAN INVESTMENT OPPORTUNITY SET PADA TAX AVOIDANCE

2021 ◽  
pp. 789
Author(s):  
Desi Kusuma Dewi ◽  
Naniek Noviari
Keyword(s):  
Stock Exchange ◽  
Tax Avoidance ◽  
Capital Intensity ◽  
Accounting Conservatism ◽  
Investment Opportunity ◽  
Analysis Technique ◽  
Investment Opportunity Set ◽  
State Tax ◽  
Negative Effect ◽  
Positive Effect

Tax avoidance is one way to avoid taxes legally that does not violate tax regulations. Tax avoidance can be said to be a complicated and unique issue because on one hand it is permissible, but on the other hand it is undesirable. Although it does not violate tax regulations, these actions are basically not in accordance with tax laws and make state tax revenues not optimal. This study aims to determine the effect of accounting conservatism, capital intensity, and investment opportunity set on tax avoidance. The population of this study focuses on mining companies on the Indonesia Stock Exchange for the 2016-2019 period, with total of 47 companies. The number of companies that were selected as samples were 11 companies, hence 44 observations were obtained during the study period. The analysis technique used in this research is multiple linear regression. The results of the analysis shows accounting conservatism has no effect on tax avoidance, capital intensity has a positive effect on tax avoidance, and the investment opportunity set has a negative effect on tax avoidance. This shows accounting conservatism is not a causal variable that influence companies to carry out tax avoidance and the higher the capital intensity of the company, the higher the tax avoidance action taken by the company and the higher the investment opportunity set of the company, the lower the tax avoidance action taken by the company.

scholarly journals Corporate Governance, Tax Avoidance, and Firm Value

2018 ◽  
Vol 2 (02) ◽  
pp. 92
Author(s):  
Wawan Cahyo Nugroho ◽  
Dian Agustia
Keyword(s):  
Corporate Governance ◽  
Path Analysis ◽  
Firm Value ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Executive Incentives

<p><em>This study aims to examine: (1) the influence of institutional ownership, independent commissioners on tax avoidance on firm value (2) the influence of tax avoidance on firm value (3) the influence of institutional ownership, independent commissioner to firm value mediated by tax avoidance. The population of this study are manufacturing companies listed on the Indonesian Stock Exchange for the study from 2013-2016. This study purposive sampling and arrived at 92 firms, using path analysis technique. The results of this study indicates that (1) institutional ownership significantly influence tax avoidance (2) independent commissioners have no influence on tax avoidance; (3) institutional ownership does not influence the firm value; (4) independent commissioner and tax avoidance have significant effect to firm value; (5) tax avoidance does not mediate the institutional ownership relationship to firm value.</em><em> </em><em></em></p><strong><em>Keywords: </em></strong><em>Executive Incentives, Firm Value, Independent Commissioners, Institutional Ownership, Profitability, and Tax Avoidance</em>

scholarly journals CORPORATE GOVERNANCE, TAX AVOIDANCE, AUDIT DELAY DAN NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN DI BEI PERIODE 2010-2014)

InFestasi ◽  
2016 ◽  
Vol 12 (1) ◽  
pp. 85
Author(s):  
Ronald Tehupuring
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Asymmetry Of Information ◽  
Analysis Technique ◽  
Negative Effect ◽  
Value Of Firm

<p><em>Corporate governance is an issue related to the practice of tax avoidance and audit delay and will impact on the value of firm. Application of corporate governance expected to mitigate the asymmetry of information and increase the confidence of shareholders. This study aimed to examine the relationship of corporate governance and tax evoidance practices and their effect on audit delay and firm value. Samples were obtained through purposive sampling and as many as 130 observations, after deducting the data outliers, the final sample of 125 observations 2010-2014 of corporate banking listed on the Indonesian Stock Exchange. The data analysis technique used is multiple linear regression with SPSS version 17. </em></p><em>The results show that the first model: reputation, of KAP, audit quality, and audit committee has no effect on tax avoidance, while independent  commissioner negative effect on tax avoidance; The second model suggests that tax avoidance and independent commissioner has no effect on audit delay, while the audit committee negatively affect audit delay; The third model shows that tax avoidance (negative) and the audit committee (positive) effect on the value of firm, while the independent commissioner has not affect on value of firm.</em>

scholarly journals PENGARUH DIVIDEN, HUTANG, RISIKO, LIQUIDITY, TANGIBILITY, COMPANY GROWTH, FIRM SIZE, DAN OVERINVESTMENT TERHADAP KINERJA PERUSAHAAN

2021 ◽  
Vol 17 (1) ◽  
pp. 37
Author(s):  
Umi Murtini
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Company Performance ◽  
Purposive Sampling ◽  
Performance Risk ◽  
Analysis Technique ◽  
Negative Effect ◽  
Earning Power ◽  
Company Growth ◽  
Positive Effect

ABSTRAK Penelitian ini bertujuan untuk mengkaji kinerja perusahaan non keuangan di Indonesia. Teknik pengambilan sampel yang digunakan adalah purposive sampling, sedangkan teknik analisis yang digunakan dalam penelitian ini adalah regresi linier berganda. Sampel yang diambil adalah perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019. Perusahaan non keuangan yang diambil adalah perusahaan overinvestment dengan menggunakan metode Hodrick Prescott Fillter untuk menentukan perusahaan overinvestment. Pengukuran kinerja perusahaan menggunakan Basic Earning Power (BEP). Dari hasil penelitian overinvestment berpengaruh positif terhadap kinerja perusahaan. Risiko, dan Ukuran Perusahaan berpengaruh negatif terhadap kinerja perusahaan. Dividen, Hutang, Likuiditas, Tangibility, dan Pertumbuhan Perusahaan berpengaruh negatif terhadap kinerja perusahaan.Kata Kunci: basic earning power, overinvestment, dividen, hutang, ukuran perusahaan ABSTRACT This research aims to examine the performance of non-financial companies in Indonesia. The technique used for sampling was purposive sampling, while the analysis technique used in the study was multiple linear regression. Samples taken are non-financial companies listed on the Indonesia Stock Exchange (BEI) 2015-2019 period. Non-financial companies that are taken are overinvestment companies  by using the Hodrick Prescott Fillter method to determine overinvestment companies. Measuring company performance using Basic Earning Power (BEP). From the research results, Overinvestment has a positive effect on company performance. Risk, and Firm Size have a negative effect on company performance. Dividend, Debt, Liquidity, Tangibility, and Company Growth have negative effect on company performance.Keywords: basic earning power, overinvestment, dividend, debt, firm size

scholarly journals Corporate Social Responsibility, Profitabilitas, Capital Intensity dan Penghindaran Pajak

2021 ◽  
Vol 31 (6) ◽  
pp. 1481
Author(s):  
Putu Shandya Maharani ◽  
Ni Ketut Lely Aryani Merkusiwati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Capital Intensity ◽  
Analysis Technique ◽  
Negative Effect ◽  
Corporate Social ◽  
Method Analysis ◽  
Positive Effect

This study aims to obtain empirical evidence regarding the effect of corporate social responsibility, profitability, and capital intensity on tax avoidance of mining companies listed on Indonesia Stock Exchange in 2013-2017. The method of determining the sample is using purposive sample. The samples were taken from 9 companies with 35 observations. The samples were determining by purposive sampling method. Analysis technique was using multiple regression. Based on the result of research, CSR and profitability have negative effect on tax avoidance. This means the higher CSR and profitability, the lower level of tax avoidance. Meanwhile, capital intensity has positive effect on tax avoidance. This means the higher capital intensity, the higher level of tax avoidance. Keywords: Tax Avoidance; Corporate Social Responsibility; Profitability; Capital Inensity.

Sign in / Sign up

Export Citation Format

Share Document