scholarly journals THE EFFECT OF LEVERAGE, INSTITUTIONAL OWNERSHIP, AND BUSINESS STRATEGY ON TAX AVOIDANCE (CASE OF LISTED MANUFACTURING COMPANIES IN THE CONSUMPTION GOODS INDUSTRY PERIOD 2014-2019)

2021 ◽  
Vol 10 (1) ◽  
pp. 16
Author(s):  
Vina Novia Damayanti ◽  
Sartika Wulandari
Keyword(s):  
Business Strategy ◽  
Firm Growth ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Industrial Sector ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Production And Distribution ◽  
Positive Effect

This study aims to obtain empirical evidence regarding the influence of leverage, institutional ownership, and business strategy on tax avoidance of consumer goods industrial sector manufacturing companies listed in Indonesia Stock Exchange (IDX) under period 2014-2019. The results show that leverage and goods production and distribution have a significant positive effect on tax avoidance while institutional ownership and firm growth have a negative significant effect on tax avoidance. The findings imply that in the context of agency theory, firms shall use debts for tax avoidance in term to reduce the tax but the institutional ownerships tend to control the firm to avoid the tax avoidance.

scholarly journals Analisis Determinan Ketepatan Waktu Pelaporan Keuangan Perusahaan Manufaktur

2021 ◽  
Vol 14 (2) ◽  
Author(s):  
Sartika Wulandari
Keyword(s):  
Financial Reporting ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Institutional Ownership ◽  
Audit Committees ◽  
Managerial Ownership ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Positive Effect

This study examines the effect of managerial ownership, institutional ownership, independent commissioners, audit committees and profitability, on the timeliness of financial reporting in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The population in this study were all companies listed on the Indonesia Stock Exchange from 2016 to 2019. The sample selection used the purposive sampling method and 299 samples were obtained. The analysis used is logistic regression analysis. The results showed that profitability had a significant positive effect on the timeliness of financial reporting. Meanwhile, managerial ownership, institutional ownership, independent commissioners, and audit committees have no effect on the timeliness of financial reporting

scholarly journals Analisis financial performance dan firm value perusahaan sektor industri logam di Indonesia

2020 ◽  
Vol 16 (1) ◽  
pp. 19-30
Author(s):  
Yuniep Mujati Suaidah
Keyword(s):  
Capital Structure ◽  
Financial Performance ◽  
Firm Value ◽  
Stock Exchange ◽  
Secondary Data ◽  
Industrial Sector ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Insignificant Effect ◽  
Positive Effect

This study aims to determine the direct effect of capital structure, CSR and financial performance on firm value, and to determine whether financial performance can be a mediating variable between capital structure and CSR on firm value. This study uses secondary data, data collection with documentation on metal industrial sector manufacturing companies in the Indonesia Stock Exchange (IDX), as many as 14 companies were used as research samples with purposive sampling method, for 4 years so that the sample used 56 financial reports. Measurement of capital structure variables using DER, CSR with GRI-G4 guidelines, financial performance with ROA, firm value with PBV. Hypothesis testing using Path Anaysis. The results showed that capital structure had a positive and insignificant effect on financial performance, CSR had a significant positive effect on financial performance, and capital structure had a significant positive effect on firm value. CSR has a positive and insignificant effect on firm value, financial performance has a significant negative effect on firm value. The financial performance variable is not a mediating variable between capital structure and firm value, but is a mediating variable between CSR and firm value.

scholarly journals KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN

2019 ◽  
Vol 11 (1) ◽  
pp. 41-47
Author(s):  
Dewi Rahayu ◽  
Ellen Rusliati
Keyword(s):  
Firm Size ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Panel Data Regression ◽  
Negative Effect ◽  
Positive Effect

The aim of this study to determine the effect of institutional ownership, managerial ownership, firm size, to dividend policy simultaneously and partially. The population of this study are manufacturing companies in the consumer goods industry sector listed in Indonesia Stock Exchange of 2008-2017, the sample amounted 6 companies. The method used in this study are descriptive and verificative using panel data regression analysis. The results showed that the simultaneously institutional ownership, managerial ownership and firm size has significant effect on dividend policy with contribution of effect equal to 39.62%. The partially, institutional ownership has a significant positive effect on dividend policy, managerial ownership has a significant negative effect on dividend policy, firm size has a significant positive effect on dividend policy. The effect contribution dominant of independent variables is institutional ownership equal to 29.2%, managerial ownership equal to 10% and firm size equal to 0.4%.

scholarly journals PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA

2017 ◽  
Vol 3 (1) ◽  
Author(s):  
Dendi Purnama
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Company Size ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Positive Effect

This study aims to analyze the effect of profitability, leverage, firm size, institutional ownership and managerial ownership of earnings management. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange from 2010 to 2015. The sample in this study as many as 47 companies for 6 years.The result of analysis shows that profitability have a significant positive effect to earnings management, firm size and managerial ownership negatively affect earnings management, while leverage and institutional ownership have no effect to earnings management. While jointly shows that the variable profitability, firm size, leverage, institutional ownership and managerial ownership have a significant effect on earnings management. Keywords: Profitability, Leverage, Company Size, Institutional Ownership, Managerial Ownership and Profit Management,

scholarly journals The Effect of Financial Constraints and Institutional Ownership on Tax Agressiveness

ACCRUALS ◽  
2021 ◽  
Vol 5 (01) ◽  
pp. 38-53
Author(s):  
Nurul Aisyah Rachmawati ◽  
Ana Fitriana
Keyword(s):  
Tax Evasion ◽  
Financial Constraints ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Test Model ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Positive Effect

Tax aggressiveness is an action taken by a company in reducing taxable income through tax planning, either legally done by tax avoidance or illegally by tax evasion. This study examines the effect of financial constraints and institutional ownership on tax aggressiveness.The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2018. The sampling method used in this research is purposive sampling, with this method companies that meet as many as 56 companies. The analytical tool used is classic assumption test, multiple linear regression test, model test and hypothesis test. The results of this study indicate that (1) financial constraints have a positive effect on tax aggressiveness, (2) institutional ownership has a positive effect on tax aggressiveness, (3) institutional ownership weakens the relationship between financial constraints and tax aggressiveness.

scholarly journals Pengaruh struktur kepemilikan terhadap kinerja perusahaan manufaktur yang terdaftar di bursa efek Indonesia

2020 ◽  
Vol 2 (4) ◽  
pp. 186
Author(s):  
Neneng Wahida ◽  
Rahmiati Rahmiati ◽  
Yolandafitri Zulvia
Keyword(s):  
Firm Performance ◽  
Ownership Structure ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Negative Effect ◽  
Positive Effect

The purpose of this study is to examine the effect of ownership structure on the firm performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX).  This research is a causative study. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange for the period 2013-2018. This study uses secondary data published in the Indonesian Stock Exchange (IDX). Based on data collection, a sample of 75 companies from 144 listed manufacturing companies was obtained. The analytical method used is Multiple Regression using SPSS 24 data processing applications. The results of this study conclude (1) Family Ownership does not have a significant positive effect on firm performance (2) Managerial Ownership has a significant negative effect on firm performance (3) Institutional Ownership has a significant positive effect on firm performance (4) Foreign ownership does not have a significant positive effect on firm performance.  Keywords: Ownership structure, firm performance, Indonesia Stock Exchange.

scholarly journals PENGARUH UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP TINDAKAN PENGHINDARAN PAJAK (TAX AVOIDANCE) PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

2020 ◽  
Vol 1 (1) ◽  
pp. 50-60
Author(s):  
Hernadianto Hernadianto ◽  
Ahmad Junaidi ◽  
Agus Dwi Prayogi
Keyword(s):  
Empirical Research ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Company Size ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Variable Size ◽  
Positive Role ◽  
Positive Effect

ABSTRACTTax avoidance is a way to avoid paying taxes legally by taxpayers by reducing the amount of tax owed without violating tax rules or in other terms looking for regulatory weaknesses. Executives have a significant positive role in tax avoidance. The purpose of this study was to determine the effect of company size and leverage on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange. This study the type of this research can be classified into empirical research. The data used in this study were secondary data from companies listed on the Indonesia Stock Exchange (IDX). The results of this study indicate that variable Size of the company does not affect tax avoidance. The size of the company will not affect tax avoidance. Every company management wants to be assessed as good by shareholders so that small or large companies will do tax avoidance. Leverage variables have a significant positive effect on tax avoidance. The higher the level of leverage obtained by the company, the higher the level of tax avoidance by the company. Keywords: Company size, leverage, tax avoidance, manufacturing companies 

scholarly journals PENGARUH AGRESIVITAS TRANSFER PRICING, PENGGUNAAN NEGARA LINDUNG PAJAK, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK

2021 ◽  
Vol 16 (2) ◽  
pp. 245
Author(s):  
Suparna Wijaya ◽  
Fitriyan Dwi Rahayu
Keyword(s):  
Stock Exchange ◽  
Transfer Pricing ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Negative Effect ◽  
Tax Audit ◽  
Total Observation ◽  
Positive Effect

<p><em>This study examined the effect of transfer pricing aggressiveness, tax heaven, and institusional ownership on tax avoidance with tax audit as moderating variabel. The research object used 65 manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2019 period, so the total observation is 325 samples. The results show that transfer pricing aggressiveness has a positive effect and institutional ownership has a negative effect on tax avoidance, while tax heaven has no effect on tax avoidance. In addition, moderation in tax audits is able to weakens the positive effect of transfer pricing aggressiveness on tax avoidance. However, tax audits does not weaken the positive effect of tax heaven and does not strengthen the negative effect of institutional ownership on tax avoidance.</em></p>

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.

scholarly journals PROFITABILITAS, KARAKTER EKSEKUTIF, KEPEMILIKAN KELUARGA DAN TAX AVOIDANCE PERUSAHAAN

2020 ◽  
Vol 4 (1) ◽  
pp. 93-106
Author(s):  
Putu Kepramareni ◽  
Ida Ayu Nyoman Yuliastuti ◽  
Ni Wayan Ari Suarningsih
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Multiple Linear Regression Analysis ◽  
Family Ownership ◽  
Manufacturing Companies ◽  
Corporate Tax ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Positive Effect

Abstrak   Tax avoidance  merupakan upaya yang dilakukan seseorang untuk mengurangi atau meminimalkan kewajiban pajaknya tanpa melanggar ketentuan undang-undang perpajakan yang berlaku. Wajib pajak berusaha untuk meringankan kewajiban pembayaran pajak dengan meminimalkan jumlah pajak yang harus dibayar. Terdapat beberapa faktor yang dapat mempengaruhi seseorang dalam melakukan tax avoidance yaitu profitabilitas, karakter eksekutif dan kepemilikan keluarga. Penelitian ini bertujuan untuk menguji pengaruh dari variabel-variabel tersebut yaitu variabel profitabilitas, karakter eksekutif dan kepemilikan keluarga terhadap variabel tax avoidance. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2014-2018. Sampel yang digunakan dalam penelitian ini sebanyak 14 perusahaan yang diperoleh melalui metode purposive sampling dan diteliti selama 5 tahun sehingga sampel dalam penelitian ini sebanyak 70 sampel. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi linear berganda. Hasil analisis menunjukkan bahwa profitabilitas tidak berpengaruh terhadap tax avoidance perusahaan, sedangkan karakter eksekutif dan kepemilikan keluarga berpengaruh positif terhadap tax avoidance  perusahaan.   Kata kunci: profitabilitas, karakter eksekutif, kepemilikan keluarga dan tax avoidance   Abstract   Tax avoidance is an attempt by someone to reduce or minimize their tax obligations without violating the provisions of applicable tax laws. Taxpayers try to ease the tax payment obligations by minimizing the amount of tax that must be paid. There are several factors that can influence someone in doing tax avoidance, namely profitability, executive character and family ownership. This study aims to examine the effect of these variables, namely profitability, executive character and family ownership on tax avoidance variables. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange during the 2014-2018 period. The samples used in this study were 14 companies obtained through the purposive sampling method and studied for 5 years so that the samples in this study were 70 samples. Data analysis technique used in this study is multiple linear regression analysis techniques. The analysis shows that profitability has no effect on corporate tax avoidance, while executive character and family ownership have a positive effect on corporate tax avoidance.   Keywords: profitability, executive character, family ownership and tax avoidance

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