scholarly journals Environmental Uncertainty, Managerial Ability and Tax Aggressiveness

2020 ◽  
Vol 5 (1) ◽  
pp. 30-36
Author(s):  
Jessica Dhea Syarendra ◽  
Ari Budi Kristanto
Keyword(s):  
Environmental Uncertainty ◽  
Secondary Data ◽  
Business Environment ◽  
Manufacturing Companies ◽  
Managerial Ability ◽  
Tax Aggressiveness ◽  
Independent Variable ◽  
The Government ◽  
Relationship Of ◽  
The Relationship

This research aims to examine the effect of environmental uncertainty on tax aggressiveness. Moreover, this research also examines the effect of managerial ability, as a moderating variable, in the relationship between environmental uncertainty and tax aggressiveness. This research is useful to the government in identifying the taxpayer’s aggressiveness, particularly in an uncertain business environment. This research uses secondary data obtained from the annual report of 92 manufacturing companies as a sample. The hypothesis testing is done using Moderated Regression Analysis (MRA). The variables used in this study are environmental uncertainty (as the independent variable), tax aggressiveness (dependent variable) and managerial ability (moderating variable). This study is found that there is a positive relationship between environmental uncertainty towards tax aggressiveness. Moreover, this study also found that managerial ability roles can influence the relationship between environmental uncertainty and tax aggressiveness. The existence of managerial ability can weaken the relationship of environmental uncertainty on tax aggressiveness.

scholarly journals Testing the Efficiency of Capital Structure and Assets Structure in Bank

2021 ◽  
pp. 105-112
Author(s):  
Ahmad Roziq ◽  
Ayang Marizca ◽  
Alwan Sri Kustono
Keyword(s):  
Data Collection ◽  
Capital Structure ◽  
Hypothesis Test ◽  
Secondary Data ◽  
Profit Sharing ◽  
Islamic Banks ◽  
Collection Method ◽  
Independent Variable ◽  
Relationship Of ◽  
The Relationship

This study aims to examine and analyze the effect of capital and asset structure on the risk of financing and profitability of Islamic banks in Indonesia. This type of research is explanatory research, namely research that explains the relationship of the influence of the independent variable on the influence of the dependent variable through a hypothesis test using path analysis. The data used in this study is secondary data on capital structure, asset structure, risk, and profitability in Islamic banks for the 2014-2018 period. The data collection method used in this research is the documentation method. The results of the study conclude that capital structure has a significant effect on risk but does not have a significant effect on profitability, asset structure has no significant effect on risk and profitability and risk has a significant effect on profitability. The results of analysis and discussion can be advised the management of Islamic banks to improve the performance of Islamic banks, so the management of Islamic banks must be able to establish an efficient capital structure, namely by using temporary syirkah funds that use an efficient profit-sharing system and loans with the wadiah system.

scholarly journals Pengaruh Kualitas Laba Dalam Memoderasi Hubungan Kepemilikan Kas dan Efisiensi Perusahaan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2016)

2019 ◽  
Vol 7 (1) ◽  
pp. 1477
Author(s):  
Dina Kaltsum ◽  
Nurzi Sebrina
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Cash Holdings ◽  
Secondary Data ◽  
Panel Regression ◽  
Manufacturing Companies ◽  
Accrual Quality ◽  
Relationship Of ◽  
The Relationship

This study aims to examine the effect of earnings quality in moderating the relationship of cash holdings and firms efficiency. This study is classified as causative research. The population in this study are manufacturing companies listed on the Indonesian Stock Exchange period of 2013 to 2016. By using purposive sampling method, there were 88 companies as the research’s sample. Firms Efficiency variable are measured by the DEA model, cash holdings variable are measured by cash ratio, and earnings quality variable are measure by accrual quality. The type of data used is secondary data obtained from www.idx.co.id and used is panel regression analysis. The results of this study indicate that cash holdings has a positive and significant effect on firms efficiency, but earnings quality is not able to strengthen or weaken the relationship between cash holdings and firms efficiency. Keywords: Cash holdings, earnings quality, firms Efficiency.

scholarly journals Tax Revenue and Government Expenditure in Sri Lanka: An Econometric AEG Testing Approach

2016 ◽  
Vol 66 ◽  
pp. 31-37 ◽  
Author(s):  
A.L.M. Aslam
Keyword(s):  
Sri Lanka ◽  
Government Expenditure ◽  
Tax Revenue ◽  
Long Run ◽  
Short Run ◽  
Independent Variable ◽  
The Government ◽  
Relationship Of ◽  
The Relationship ◽  
Cointegration Relationship

In the global economic administration, tax revenue has been identified as the engine of the government expenditure, but the relationship of them was not investigated econometrically, this situation formulated a research gap for tasting the relationship of them. The aim of this study was to examine the Cointegration relationship among the tax revenue and the government expenditure in Sri Lanka. This study considered two time series variables such as the tax revenue and the government expenditure. The tax revenue was considered as the independent variable and the government expenditure was considered as the dependent variable. The sample period of this study was from 1950 to 2013.The Cointegration technique was used to check the long run relationship and the Error Correction Mechanism was employed to investigate the short run behavior of the tax revenue on the government expenditure. According to the empirical results, the R-squared of the estimated model was 0.99. In the meantime, the Durbin Watson statistics was 0.828. However, this model did not suffer from the spurious problem because the residual of this model was stationary. The tax revenue has sustained positive relationship with government expenditure. And also, the partial coefficients of tax revenue and its probability values in the estimated model were 0.695 (0.000) in short run and 1.031 (0.000) in long run periods. Therefore, the tax revenue and government expenditure had cointegrated at level form I(0) and maintained the long and short run relationship between them.

scholarly journals Kepemilikan Manajerial Sebagai Pemoderasi Pengaruh Capital Intensity Pada Agresivitas Pajak

2020 ◽  
Vol 30 (9) ◽  
pp. 2244
Author(s):  
Ni Putu Budiadnyani
Keyword(s):  
Stock Exchange ◽  
Sampling Technique ◽  
Capital Intensity ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Analysis Technique ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

This study examines the effect of capital intensity on tax aggressiveness and tests the ability of managerial ownership as a moderating variable on the relationship of the effect of capital intensity on tax aggressiveness. The number of samples analyzed was 34 samples of manufacturing companies in the consumer goods sector which were listed on the Indonesia Stock Exchange (IDX) for five years. The sampling method is nonprobability with a purposive sampling technique. The analysis technique used is linear regression and Moderated Regression Analysis (MRA). The analysis shows that capital intensity has a positive effect on tax aggressiveness. Managerial ownership weakens the effect of capital intensity on tax aggressiveness. Keywords: Capital Intensity; Aggressiveness; Managerial Ownership.

scholarly journals Pengaruh Perubahan Arus Kas Yang Dimoderasi Oleh Korelasi Serial Dalam Perubahan Arus Kas Dalam Memprediksi Akrual

2020 ◽  
Vol 2 (3) ◽  
pp. 3050-3066
Author(s):  
Nurjannah Nurjannah ◽  
Nurzi Sebrina
Keyword(s):  
Cash Flow ◽  
Serial Correlation ◽  
Stock Exchange ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Flow Change ◽  
Flow Changes ◽  
Official Site ◽  
Relationship Of ◽  
The Relationship

The purpose of this study was to examine the effect of cash flow change serial correlation in moderating the relationship of cash flow change and accruals. This study is classified as causative research. The population in study are manufacturing companies listed on the Indonesia Stock Exchange of period 2016 to 2018. By using purposive sampling method, there were 43 companies as the research’s sampel. The type of data used is secondary data obtained from the official site of the Indonesia Stock Exchange and company’s official website.  Used is panel regression analysis. The result indicate that cash flow changes has negative and siginificant effect on accrual, but cash flow changes serial correlation is not able to strengthen or weaken the relationship between cash flow changes and accrual.

scholarly journals PENGARUH BANTUAN PROGRAM KELUARGA HARAPAN (PKH) DAN BLT DESA TERHADAP TINGKAT KESEJAHTERAAN MASAYARAKAT (STUDI PADA KELOMPOK PENERIMA MANFAAT (KPM) DI DESA TIRTA MAKMUR KECAMATAN AIR KUMBANG

2021 ◽  
Vol 2 (1) ◽  
pp. 137-154
Author(s):  
Muharir Muharir ◽  
Reni Hariani
Keyword(s):  
Regression Analysis ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Simple Linear Regression ◽  
Correlation Test ◽  
Independent Variable ◽  
The Government ◽  
Relationship Of ◽  
The Village ◽  
The Relationship

The operational wheels of the Community Economy, to achieve the goals of Prosperity and prosperity must always be well managed, so that the process of achieving goals can run smoothly. This research uses quantitative research or all data is expressed in numbers. To obtain data to compile research, the authors conducted research on PKH Beneficiary Groups, Air Kumbang District, Kab. Banyuasin. To see the effect of PKH Social Assistance (X) on the Level of Welfare of the Village Community in Sideomulyo (Y), a simple linear regression analysis was used with the help of the SPSS program and a correlation test to test the relationship of the independent variable (X) to the dependent variable (Y) significantly. Based on regression analysis simple, the following equation can be generated: Y = a + bx = 33, 043 + 0.235 X It can be seen that the t value is 4.168, while the t table is 1.66412. In accordance with the t test formula, if t count> t table then Ho is rejected so that it can be seen that the PKH Assistance variable (X) 1 and Village BLT have a significant effect on the Level of Community Welfare (Y). while the results of the correlation test are as follows: correlation (r) = 0, 299 and probability (p) is significant at p <0, 05. According to the formula, if probability (p)> 0.05 then H0 is accepted, meaning that there is no relationship If the probability (p) <0.05 then H0 is rejected, it means that there is a relationship. For KPM PKH and BLT recipients in Tirta Mamkur Village, Air Kumbang District, Kabupate. Banyuasin, in order to use PKH and Village BLT assistance from the government as appropriate in accordance with applicable regulations. And because PKH is a conditional assistance from the government, KPM PKH must be able to properly optimize PKH assistance for its basic needs.

scholarly journals Pengaruh Perubahan Pendapatan Yang Dimoderasi Oleh Siklus Kas Operasi Dalam Memprediksi Akrual

2020 ◽  
Vol 2 (3) ◽  
pp. 3270-3285
Author(s):  
Muhammad Nur Ihkwansyah ◽  
Nurzi Sebrina
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Quantitative Approach ◽  
Panel Regression ◽  
Manufacturing Companies ◽  
Official Site ◽  
Relationship Of ◽  
The Relationship

The purpose of this research is to examine the effect of operating cash cycle in moderating the relationship of revenue changes and accruals. This research is classified as causative research with a quantitative approach. The population are manufacturing companies listed on the Indonesian Stock Exchange period of 2016 to 2018. By using purposive sampling method, there were 43 companies as the research’s sample. The type of data used is secondary data obtained from the official site of the Indonesia Stock Exchange and company’s official website. The hypotheses were tests using panel regression analysis. The results indicate that revenue changes has not significant effect on accrual, also operating cash cycle is not able to strengthen or weaken the relationship between revenue changes and accruals

scholarly journals ANALISIS PENGARUH INFLASI TERHADAP LAJU PERTUMBUHAN EKONOMI DI KOTA JAMBI

2018 ◽  
Vol 2 (1) ◽  
pp. 131
Author(s):  
Prima Audia Daniel
Keyword(s):  
Economic Growth ◽  
Negative Relationship ◽  
Secondary Data ◽  
Qualitative Approaches ◽  
The Government ◽  
Relationship Of ◽  
Analytical Tools ◽  
Instance Variable ◽  
The Relationship ◽  
The City

In an economy of a country or region are certainly not apart from a problem that intertwined and mutually influence each other. These conditions always happen in all countries that there is in the world and not apart of this also on the Government of the city of Jambi. The economy of the city of Jambi who still has not shown the consistency of course is still influenced by other factors are interlinked, for instance variable inflation. Inflation is indeed directly does not affect economic growth however indirectly to provide disruption in spur economic growth. On the basis of things that writers do this research. the purpose of this research is; 1) analyzing the rate of growth of inflation and economic growth that occurred in the city of Jambi; 2) analyse the influence of inflation towards economic growth in the city of Jambi; 3) and see the relationship of inflation with economic growth in the city of Jambi. This research was conducted with the use of quantitative and qualitative approaches and utilizing secondary data becomes available. analytical tools used in this research is a simple linear regression and correlation of person who used to see the influence and relationship variables infalsi against economic growth. From the results of the discussion indicates that the inflassi effect negatively to economic growth and inflation have a negative relationship with economic growth. This means that rising inflation effect on the rate of economic growth in the city of Jambi. Keywords: inflation, economic growth

THE ROLE OF MANAGERIAL ABILITY IN INDONESIA: INVESTMENT OPPORTUNITY SETS, ENVIRONMENTAL UNCERTAINTY, TAX AVOIDANCE

2020 ◽  
Vol 8 (4) ◽  
pp. 1305-1318
Author(s):  
David Gilang Dwi Laksono ◽  
Amrie Firmansyah
Keyword(s):  
Stock Exchange ◽  
Tax Avoidance ◽  
Environmental Uncertainty ◽  
Manufacturing Companies ◽  
Investment Opportunity ◽  
Managerial Ability ◽  
Opportunity Sets ◽  
The Government ◽  
Tax Holidays

Purpose of the study: This study aims to obtain empirical evidence of the effect of investment factors that consist of investment opportunity sets and environmental uncertainty on tax avoidance and the role of managerial ability in moderating these effects. Methodology: The analysis was conducted on 49 manufacturing companies listed on the Indonesia Stock Exchange from 2012 to 2018. It was chosen through a purposive sampling method, so 343 observations were obtained. This study engages two-panel data regression models, a model with and without moderation managerial ability. Also, this study employs factor analysis to produce investment opportunity sets that can represent this variable. Main Findings: This study reveals that investment opportunity sets and environmental uncertainty positively affect tax avoidance. Meanwhile, managerial ability failed to moderate the effect of investment opportunity sets and environmental uncertainty on tax avoidance. Implications: The results of the profiling can be used as an early warning, especially for account representatives and tax auditors at the Indonesia Tax Authority, so that potential tax exploration and examination can be more in-depth for firms that fulfill these characteristics. Also, this study provides advice to the Government of Indonesia to provide tax holidays for firms with high IOS who invest in the real sector and tax incentives for firms that are facing an environment with high uncertainty. Novelty: This study deploys managerial ability as a moderating variable between the relationship of investment opportunity sets and environmental uncertainty to tax avoidance. The managerial ability has an important role in firms' IOS and environmental uncertainty faced by the firms because the level of managers will produce differences in the economic outcomes and the effectiveness of the discretion.

The Effect of Bankruptcy Possibility on Audit Delay and Timeliness (Empirical Study on Manufacturing Companies Listed in Indonesian Stock Exchange in the Period of 2012-2016)

2019 ◽  
Vol 2 (2) ◽  
pp. 118-146
Author(s):  
Triana Meinarsih ◽  
Abdul Yusuf ◽  
Muhammad Zilal Hamzah
Keyword(s):  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Z Score ◽  
Quality Of Accounting Information ◽  
Independent Variable ◽  
A Company

Audit delay and timeliness are important factors that influence the quality of accounting information in term of relevance. This study provides empirical evidence to answer the question of how bankruptcy possibility impacts on audit delay and timeliness.  This research studies manufacturing firms listed in Indonesian Stock Exchange (IDX) in the period of 2012-2016. Data are taken from official website of IDX. This study is a quantitative research that seek to find out relationship between independent variable and dependent variable. External secondary data used are annual reports accessed from IDX website. Measurement used is Z-Score Altman model prediction, while simple linear regression is employed as technical analysis. This study finds that bankruptcy possibility which is measured by ZScore is negatively influence audit delay and timeliness. Any decrease of Z-Score shows the possibility of a company experience bankruptcy and therefore causes audit delay and timeliness.

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