scholarly journals ANALISIS KARAKTERISTIK PERUSAHAAN, INTENSITAS ASET TETAP DAN KONSERVATISME AKUNTANSI TERHADAP TAX AVOIDANCE

EkoPreneur ◽  
2020 ◽  
Vol 1 (2) ◽  
pp. 245
Author(s):  
Avita Nia Ningsih ◽  
Wiwit Irawati ◽  
Harry Barli ◽  
Angga Hidayat
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Accounting Conservatism ◽  
Fixed Asset ◽  
Independent Variables ◽  
Mining Companies ◽  
Fixed Assets

This study aims to obtain empirical evidence about the influence of Company Characteristics, Intensity of Fixed Assets and Accounting Conservatism on Tax Avoidance. The independent variables used are Company Characteristics, Intensity of Fixed Assets and Accounting Conservatism. The dependent variable used is Tax Avoidance. The population in this study is mining companies listed on the Indonesia Stock Exchange in the 2014-2018 period. Samples collected by purposive sampling method. The number of companies sampled in this study were 13 companies. The method of analysis of this study uses multiple linear regression. The results of research conducted indicate that the variable Company Characteristics influence on Tax Avoidance, Fixed Asset Intensity has no effect on Tax Avoidance and Accounting Conservatism has no effect on Tax Avoidance. Simultaneously all free variables (Characteristics of Company, Fixed Asset Intensity and Accounting Conservatism) affect the Tax Avoidance.Keywords: Company Characteristics; Fixed Assets Intensity; Conservatism Accounting; Tax Avoidance.

scholarly journals Pengaruh Profitabilitas, Kepemilikan Institusional dan Umur Perusahaan terhadap Integrated Reporting

Eksos ◽  
2020 ◽  
Vol 16 (2) ◽  
pp. 95-109
Author(s):  
Uyun Sundari ◽  
Ratno Agriyanto ◽  
Dessy Noor Farida
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Integrated Reporting ◽  
Analysis Techniques ◽  
Mining Companies

This research was conducted to determine the effect of profitability, institutional ownership and company age on integrated reporting. Type of research is quantitative with multiple linear regression data analysis techniques using the SPSS application. The data tested is secondary data. The population of this study is mining companies listed on the Indonesia Stock Exchange with the period 2016-2018. The sample uses a purposive sampling method which amounts to 48 samples. The results of this study indicate that first, profitability and institutional ownership have no effect on integrated reporting. Second, the age of the company affects the integrated reporting. Third, simultaneous profitability, institutional ownership and age of the company affect the integrated reporting.

scholarly journals FACTORS INFLUENCING TAX AVOIDANCE IN INDONESIA

2020 ◽  
Vol 8 (1) ◽  
pp. 366-372
Author(s):  
Muhamad Nafik Hadi Ryandono ◽  
Rihfenti Ernayani ◽  
Purwo Atmojo ◽  
Dwi Susilowati ◽  
Nina Indriastuty
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Total Population ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Capital Intensity ◽  
Purposive Sampling ◽  
Factors Influencing ◽  
Food And Beverage

Purpose of the study: The purpose of this study is to prove the influence of profitability, size, leverage, and capital intensity either partially or simultaneously on tax avoidance in food and beverage companies listed on Indonesia Stock Exchange (BEI) during 2014-2016 period. Methodology: The sampling method used purposive sampling with 195 data processed. Data were analyzed with multiple linear regression by using the SPSS program. Main Findings: The results proved that, partially, profitability did not influence tax avoidance, size has influenced tax avoidance, leverage gave no influence on tax avoidance, and capital intensity provided no effect on tax avoidance. Applications of this study: The population of this study was food and beverage companies listed on the Indonesia Stock Exchange. The total population taken was 19 companies. The sampling employed purposive sampling. Novelty/Originality of this study: The results proved that, partially, profitability did not influence tax avoidance, size has influenced tax avoidance, leverage gave no influence on tax avoidance, and capital intensity provided no effect on tax avoidance. While simultaneously, profitability, size, leverage, and capital intensity affected the tax avoidance in food and beverage companies listed on BEI.

scholarly journals MEKANISME GCG, LEVERAGE, PROFITABILITAS, TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2016 – 2018

2020 ◽  
Vol 32 (02) ◽  
pp. 84-100
Author(s):  
Titik Dwiyani ◽  
Purnomo
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Research Data ◽  
Test Results ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Partial Analysis

Research entitled "Mecanisme GCG, Leverage, ROA on Tax Avoidance " on manufacturing companies listed on the Indonesia Stock Exchange in the period 2016 - 2018 aims to determine the effect of GCG, Leverage, ROA on Tax Avoidance . Proxies used are Kom-I, Kom-A, Kep-I,DAR, ROA, and Tax Avoidance. The population and research sample are manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 using the stratified purposive sampling method. Based on these methods 37 companies were obtained that could be used as research samples. Analysis of research data using multiple linear regression were analyzed using SPSS. The partial analysis test results show the results of GCG affect to Tax Avoidance and Leverage, ROA  not affect Tax Avoidance.

scholarly journals PENGARUH LIKUIDITAS, PRICΕ ΕARNING RATΙO (PΕR) DAN DΙVΙDΕND PΕR SHARΕ (DPS) PADA HΑRGΑ SΑHΑM

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Wijaya Putra ◽  
. Stefahni ◽  
Karina F. Sitohang ◽  
Jessyln Govanni ◽  
. Anneliese ◽  
...  
Keyword(s):  
Linear Regression ◽  
Real Estate ◽  
Multiple Linear Regression ◽  
Stock Prices ◽  
Random Sampling ◽  
Stock Price ◽  
Sampling Method ◽  
Stock Exchange ◽  
Independent Variables ◽  
Methods Of Analysis

The research had purpose to analyzed the effect of liquidity, PΕR and DPS on stock price. Independent variables that used in this study were liquidity, price earning ratio and dividend per share. Dependent variable that used was stock price. The population are all the property and real estate companies listed on the Indonesia Stock Exchange in Indonesia 2012-2017. Methods of analysis used was multiple linear regression. The research used purposive random sampling method, that is the samples of 14 companies. The results of partial test shows that liquidity does not affect the stock price,then the effect of PΕR and DPS on the stock price were significant. Simultaneously the effect of liquidity, PΕR and DPS were significant to the company's stock price in the property and real estate companies listed in Indonesia Stock Exchange in 2012-2017 periods.Keywords: Liquidity, Price Earning Ratio, Dividend Per Share, Stock Prices

scholarly journals THE EFFECT OF CAPITAL INTENSITY, EXECUTIVE CHARACTERISTICS, AND SALES GROWTH ON TAX AVOIDANCE

2020 ◽  
Vol 7 (2) ◽  
pp. 1-8
Author(s):  
Levana Dhia Prawati ◽  
Jessica Pinta Uli Hutagalung
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Empirical Evidence ◽  
Consumer Goods ◽  
Sampling Method ◽  
Tax Avoidance ◽  
Capital Intensity ◽  
Sales Growth ◽  
Regression Analyses ◽  
Independent Variables

This study aims to examine and obtain empirical evidence about the effect of capital intensity, executive character, and sales growth on tax avoidance in Indonesia public listed consumer goods industry companies over the period of 2016-2018. Using a purposive sampling method, the sample selected in this study is 30 companies. This study uses multiple linear regression analyses to examine the effect of independent variables on the dependent variable. This study shows that capital intensity and executive characteristics have significant effects on tax avoidance. Meanwhile, sales growth has no significant effect on tax avoidance.

scholarly journals MEMPREDIKSI KECENDERUNGAN PERUSAHAAN MELAKUKAN PENGHINDARAN PAJAK

InFestasi ◽  
2017 ◽  
Vol 12 (2) ◽  
pp. 193
Author(s):  
Yudhanta Sambharakreshna ◽  
Nurul Kompyurini
Keyword(s):  
Corporate Governance ◽  
Linear Regression ◽  
Hypothesis Testing ◽  
Multiple Linear Regression ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Tax Avoidance ◽  
Analysis Method

<p>This study aimed to analyze and predict the executive character, profitability, and corporate governance to tendency of<br />company doing tax avoidance. Samples are 45 companies joined in 45 LQ Indonesia Stock Exchange during 2009 until<br />2013. Samples were selected using purposive sampling method. Data was analyzed using descriptive analysis method,<br />multiple linear regression, hypothesis testing. The results of this study indicate that the character of executives and<br />profitability affect to the tax avoidance, while the audit committee and independent commissioner has no effection to the tax<br />avoidance.</p>

scholarly journals PENGARUH PROFITABILITAS, LEVERAGE, KOMITE AUDIT DAN KOMPLEKSITAS AUDIT TERHADAP AUDIT DELAY

2020 ◽  
Vol 7 (1) ◽  
pp. 25
Author(s):  
Radian Atho' Al-Faruqi
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Future Research ◽  
Independent Variables ◽  
Mining Companies

The purpose of this study was to determine the effect profitability, leverage, audit committee and audit complexity on the audit delay in mining companies listed on Indonesia Stock Exchange (BEI) in 2016-2018. Data analysis using multiple linear regression analysis. The result of the study with multiple linear regression show that simultaneously, profitability, leverage, audit committee and audit complexity affect the audit delay.Partially, leverage has a significant effect onaudit delay, while other independent variables (profitability, aucit committee and audit complexity) has not significant effect on audit delay. This research is expected to contribute knowledge an as a reference for future research based on empirical evidence regarding the effect on profitability, leverage, audit committee, and audit complexity on audit delay. For the company is expected to be able to help things that affect the audit delay.

scholarly journals Pengaruh Profitabilitas Dan Kompleksitas Operasi Pada Audit Delay Dengan Ukuran Perusahaan Sebagai Variabel Moderasi

2019 ◽  
pp. 2351
Author(s):  
Adhika Candra Putra ◽  
I Dewa Nyoman Wiratmaja
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Total Sample ◽  
Mining Companies ◽  
Analysis Technique ◽  
Negative Effect

This study aims to examine the effect of profitability and operational complexity on audit delay and test the effect of size of the company as moderating variable. This research was conducted at mining companies listed on Indonesia Stock Exchange in 2013-2017 which were accessed through www.idx.co.id. The sampling method used was purposive sampling with a total sample of 50. The analysis technique used in this study was Multiple Linear Regression to examine the direct effect of profitability and operational complexity on audit delay and Moderated Regression Analysis to test firm size as moderating influence profitability and operational complexity in audit delay. The results showed that profitability had negative effect on audit delay. The operational complexity has no effect on audit delay. The size of the company strengthens the negative effect of audit delay on profitability. Firm size is not able to moderate the influence of operational complexity on audit delay. Keywords: Profitability, complexity of company operation, firm size, audit delay

scholarly journals The Influence Of Independent Board Of Commissioners, Audit Committee, And Audit Quality On Tax Avoidance

2021 ◽  
Vol 18 (1) ◽  
pp. 42
Author(s):  
Yuliana - Gunawan ◽  
Yunita - Christy ◽  
Se Tin - Se Tin ◽  
Livia - Jonathan
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Economic Value ◽  
Tax Avoidance ◽  
Mining Companies ◽  
Linear Regression Technique ◽  
The Government

ABSTRACT  This study is aimed to examine and analyze the influence of Independent Board of Commissioners, Audit Committee, and Audit Quality on Tax Avoidance. The sample in this study is mining companies listing on the Indonesia Stock Exchange in the period 2017-2019. Researchers are interested in doing this study because the mining sector provides high economic value to the country but the tax contribution from this sector is still minimal. The analysis used the multiple linear regression technique using the SPSS 20.0 program. The results of this study indicate that partially independent board of commissioners and audit quality have an effect on tax avoidance, however the audit committee has no partial effect on tax avoidance. Simultaneously the independent board of commissioners, audit committee and audir quality have an effect on tax avoidance. This study is expected to provide benefits for the government, companies and for future researchers.Keywords                    : Independent Board of Commissioners; Audit Committee; Audit                                        Quality;Tax AvoidanceCorrespondence to        : [email protected] ABSTRAK  Studi ini bertujuan untuk memverifikasi dan menganalisis pengaruh Dewan Komisaris Independen, Komite Audit, dan Kualitas Audit terhadap Penghindaran Pajak. Pengambilan contoh dalam penelitian ini adalah perusahaan yang bergerak dibidang pengambilan sumber daya alam/pertambangan yang listing di Bursa Efek Indonesia periode 2017-2019. Peneliti tertarik melakukan penelitian ini karena sektor pertambangan memberikan nilai ekonomi yang tinggi bagi negara namun kontribusi pajak dari sektor tersebut masih minim. Teknik penguraian data yang digunakan adalah regresi linier berganda dengan menggunakan program SPSS 20.0. Hasil dari studi ini menunjukkan bahwa secara parsial Dewan Komisaris Independen dan Kualitas Auditr berpengaruh terhadap Penghindaran Pajak, sedangkan Komite Audit tidak berpengaruh terhadap Penghindaran Pajak. Secara simultan Dewan Komisaris Independen, Komite Audit dan Kualitas Audit berpengaruh terhadap Penghindaran Pajak. Studi ini diharapkan dapat memberikan kontribusi bagi perusahaan dan peneliti selanjutnya.Kata kunci                  : Dewan Komisaris Independen; Komite Audit; Kualitas Audit;   Penghindaran Pajak

scholarly journals PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LIKUIDITAS, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK

2019 ◽  
Vol 12 (3) ◽  
pp. 408
Author(s):  
Elok Kurniawati
Keyword(s):  
Corporate Social Responsibility ◽  
Linear Regression ◽  
Social Responsibility ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Direct Impact ◽  
Tax Aggressiveness ◽  
Mining Companies ◽  
Corporate Social

Tax aggressiveness is an action carried out with the aim of minimizing the number of estimated tax costs. The act of tax aggressiveness is mostly carried out by large companies in Indonesia because taxes are considered as costs that have a significant effect on the company and have a direct impact on profitability. The purpose of this study was to analyze the effect of corporate social responsibility, liquidity, and leverage on tax aggressiveness in mining companies listed on the Indonesia Stock Exchange for the period 2014-2017.Sampling using a purposive sampling method. The method of analysis used in this study is multiple linear regression.

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