PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, KEPEMILIKAN MANAJERIAL DAN CAPITAL INTENSITY RATIO TERHADAP TAX AVOIDANCE

2020 ◽  
Vol 12 (2) ◽  
pp. 320-331
Author(s):  
Ledya Akmal Syaflet Bandaro ◽  
Stefanus Ariyanto
Keyword(s):  
Intensity Ratio ◽  
Tax Avoidance ◽  
Capital Intensity ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Return On Assets ◽  
Leverage Ratio ◽  
Tax Rate ◽  
Factors Affecting

This research aims to study the factors affecting Effective Tax Rate as a ratio indicates the efficiency of tax burden management by companies. The factors are Return on Assets (ROA), Ukuran Perusahaan (SIZE), Leverage (LEV), Managerial Ownership (KPM) dan Capital Intensity Ratio (CIR). Research sample were taken from the population of public manufacturing companies in Indonesia for the period 2016-2018, selected with predetermined criteria, resulting 55 companies from the population. The data is analysed using linear regression technique. This research reveals that the only variable that has significant influence towards Effective Tax Rate is Return on Assets and all the variables are simultaneously have effect towards Effective Tax Rate.   Keywords: Return on Assets, leverage ratio, Firm Size, Managerial Ownership, Capital intensity, tax avoidance, effective tax rate.

PENGARUH CAPITAL INTENSITY RATIO,INVENTORY INTENSITY RATIO, OWNERSHIP STRUCTURE TERHADAP EFFECTIVE TAX RATE DENGAN KOMPENSASI RUGI FISKAL SEBAGAI VARIABEL MODERASI

2019 ◽  
Vol 4 (1) ◽  
pp. 496
Author(s):  
Icha Fadjriana
Keyword(s):  
Ownership Structure ◽  
Intensity Ratio ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Capital Intensity ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Linear Regression Models ◽  
Effective Tax Rate ◽  
Tax Rate

ABSTRACT: The purpose of this study is to determine whether the capital intensity ratio, inventory intensity ratio, ownership structure affect the Effective Tax Rate with compensation for fiscal losses as moderating. all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017. This research is a quantitative study using multiple linear regression models. The results showed that inventory intensity ratio and institutional ownership had a significant effect on ETR, while Managerial Ownership did not affect ETR. The compensation for fiscal losses cannot moderate the relationship between inventory intensity ratio and Managerial Ownership to the effective tax rate. Whereas Institutional Ownership can be moderated by the effective tax rate.

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 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 PENGARUH ROA, LEVERAGE, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERTAMBANGAN ERA JOKOWI – JK

2021 ◽  
Vol 2 (2) ◽  
pp. 125-138
Author(s):  
Clarissa Octa Gumono
Keyword(s):  
Agency Theory ◽  
Tax Avoidance ◽  
Capital Intensity ◽  
The State ◽  
Annual Reports ◽  
Effective Tax Rate ◽  
Return On Assets ◽  
Mining Sector ◽  
Tax Rate ◽  
Independent Variable

Taxes are income for the state which are useful for financingstate activities and operations. Unfortunately, taxes are not profitable forcompanies. Taxes can decrease its profit. This situation triggers the companyto take action related to agency theory. This actions taken by managingtax financing so that it can be effective and efficient without violatingexisting regulations. That actions called tax avoidance. Tax avoidance takesadvantages of the grey area in the tax regulations so that the actions takenlegally. Tax avoidance in this study is used as the dependent variable bycalculating the cash effective tax rate (cash ETR). Independent variable inthis study are return on assets (ROA), leverage, and capital intensity. Theexistence of these variables are used to support the purpose of this study.The purpose of this study is to determine the influence of ROA, Leverageand Capital intensity on tax avoidance. The data used are from the financialreports and annual reports of mining sector companies listed in IndonesiaStock Exchange during the Jokowi - JK’s era.

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 Pengaruh Intensitas Modal, Intensitas Persediaan, Komisaris Independen dan Kepemilikan Manajerial Terhadap ETR

2020 ◽  
Vol 5 (1) ◽  
pp. 52-65 ◽  
Author(s):  
Muhammad Syamsuddin ◽  
Trisni Suryarini
Keyword(s):  
Structural Analysis ◽  
Stock Exchange ◽  
Sample Selection ◽  
Capital Intensity ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Final Sample ◽  
Positive Effect

This study aims to analyze the effect of capital intensity, inventory intensity, independent board of commissioners and managerial ownership on the effective tax rate. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The sample selection uses the purposive sampling method. The results of the sample selection obtained a final sample of 75 companies with an analysis unit of 225. The data analysis of this study used descriptive statistical analysis and Structural Analysis Modeling (SEM) with AMOS 22 software. The results showed that inventory intensity had a significant positive effect on ETR, while for intensity capital, independent board of commissioners and managerial ownership, have no significant effect on ETR. The conclusion of this study is that the size of ETR in manufacturing companies is influenced by inventory intensity. Whereas capital intensity, independent board of commissioners and managerial ownership in manufacturing companies cannot influence the size of the ETR value.Keywords: ETR; Capital Intensity; Managerial ownershiPenelitian ini bertujuan untuk menganalisis pengaruh intensitas modal, intensitas persediaan, dewan komisaris independen dan kepemilikan manajerial terhadap effective tax rate. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2015-2017. Pemilihan sampel menggunakan metode puposive sampling. Hasil seleksi sampel diperoleh sampel akhir sebanyak 75 perusahaan dengan unit analisis sebanyak 225. Analisis data penelitian ini menggunakan analisis statistik deskriptif dan Structural Analysis Modelling (SEM) dengan software AMOS 22. Hasil penelitian menunjukkan bahwa intensitas persediaan berpengaruh positif signifikan terhadap ETR, sedangkan untuk intensitas modal, dewan komisaris independen dan kepemilikan manajerial, tidak berpengaruh signifikan terhadap ETR. Simpulan dari penelitian ini adalah besar kecilnya ETR dalam perusahaan manufaktur dipengaruhi oleh intensitas persediaan. Sedangkan intensitas modal, dewan komisaris independen dan kepemilikan manajerial dalam perusahaan manufaktur tidak dapat mempengaruhi besar kecilnya nilai ETR. Kata Kunci: ETR; Intensitas Modal; Kepemilikan Manajerial

scholarly journals Investigating Factors Affecting Capital Structure of Equitized State-Owned Enterprises in Ho Chi Minh City

2015 ◽  
Vol 22 (04) ◽  
pp. 92-116
Author(s):  
Linh Tran Thi Thuy
Keyword(s):  
Capital Structure ◽  
State Ownership ◽  
Debt Ratio ◽  
Short Term ◽  
Effective Tax Rate ◽  
Return On Assets ◽  
Leverage Ratio ◽  
Tax Rate ◽  
Factors Affecting ◽  
Tangible Assets

Using panel data along with the application of Pooled OLS, FEM, and REM estimates, this study conducts an investigation into the effects of a series of factors, namely state ownership, size, tangible assets, growth, return on assets (ROA), effective tax rate, and liquidity, on capital structure of 165 HCMC-based equitized state-owned enterprises (SOEs), categorized into three groups over the 2008–2012 period. As suggested by the findings, tangible assets, ROA, and liquidity are negatively related to leverage ratio and short-term debt ratio for the three groups of enterprises. In terms of firm size, there exists a positive correlation with leverage ratio and short-term debt ratio for Group 1 and 2 but a negative correlation with short-term debt ratio for the case of Group 3.

scholarly journals PENGARUH KARAKERISTIK PERUSAHAAN DAN STRUKTUR KEPEMILIKAN TERHADAP PENGHINDARAN PAJAK / TAX AVOIDANCE PADA PERUSAHAAN BUMN YANG TERDAFTAR PADA BEI TAHUN 2013-2016

2020 ◽  
Vol 7 (1) ◽  
pp. 28-46
Author(s):  
Arviyanti Arviyanti ◽  
Enong Muiz
Keyword(s):  
Ownership Structure ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Capital Intensity ◽  
Least Square ◽  
Managerial Ownership ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Significant Negative Effect ◽  
Negative Effect

This study was conducted to determine empirical evidence of the influence of company characteristics and ownership structure on tax avoidance / tax avoidance in state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (BEI) in 2013-2016. The samples used were 15 companies for 4 years so the total sample of 60 company data. Analysis of the data used is GLS (General Least Square) with the help of Eviews version 9. For independent variables, variable company characteristics are proxied on profitability (Return on Assets / ROA), leverage (Debt to Equity Ratio / DER), company size (Size) , capital intensity (Capital Intensity Ratio / CIR). The ownership structure variable is proxied to managerial ownership (OWNMANAG) and institutional ownership (OWNINS). As for the dependent variable tax avoidance is proxied at the effective tax rate (ETR / Effective Tax Rate). The results of this study are the influence of company characteristics which are proxied on ROA, DER, Size, CIR, only ROA which has a significant negative effect on tax avoidance. DER and Size have no significant negative effect, while and CIR have positive but not significant effect on tax avoidance. Effect of Proposed Ownership Structure on managerial ownership does not have a significant positive effect on tax avoidance and institutional ownership does not have a significant negative effect on tax avoidance

scholarly journals THE INFLUENCE OF RETURN ON ASSETS, LEVERAGE, SIZE, AND CAPITAL INTENSITY ON TAX AVOIDANCE

2019 ◽  
Vol 4 (01) ◽  
pp. 50
Author(s):  
Hendrik Maula ◽  
Muhammad Saifullah ◽  
Nurudin Nurudin ◽  
Faris Shalahuddin Zakiy
Keyword(s):  
Real Estate ◽  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Capital Intensity ◽  
Analysis Method ◽  
Effective Tax Rate ◽  
Return On Assets ◽  
Tax Rate ◽  
Independent Variables

<p><em>This study aims to examine the effect of Return On Assets, Leverage, Size, and Capital Intensity to tax avoidance. The purpose of this study is to provide empirically evidance about the effect of  Return On Assets, Leverage, Size and Capital Intensity to tax avoidance. The independent variables of this study are Return On Assets, Leverage, Size and Capital Intesity. The dependent variable is tax avoidance measured by Effective Tax Rate (ETR). The population in this study are 48 property and real estate companies listed in Indonesian Stock Exchange (IDX) in period of 2013–2017. Sample was collected by purposive sampling method, total 28 property and real estate companies were taken as study’s sample. Analysis method of this research used multiple regression. The result showed that the return on assets and leverage signifficant effect on the tax avoidance. While size and capital intensity does not signifficant effect of the tax avoidance.</em><em> </em></p><strong><em>Keywords: </em></strong><em>Capital Intensity, Leverage, Return on Assets, Size, Tax Avoidance</em>

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

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