scholarly journals Pengaruh Return On Assets, Debt To Equity Ratio, Proporsi Dewan Komisaris Independen Dan Ukuran Perusahaan Terhadap Tax Avoidance

2021 ◽  
Vol 12 (1) ◽  
pp. 119-130
Author(s):  
Melia Wida Rahmayani ◽  
Wulan Riyadi ◽  
Yogi Ginanjar
Keyword(s):  
Data Analysis ◽  
Tax Evasion ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
The Other ◽  
Company Size ◽  
Analysis Method ◽  
Return On Assets ◽  
Equity Ratio ◽  
Oil Sector

Tax Avoidance has its own uniqueness because one side of tax avoidance is permissible, but on the other hand tax avoidance is undesirable because it will harm state revenues. (Judi and Setiyono, 2012). Ten years ago Indonesia had an illegal flow of money of Rp2,254 trillion, this was due to the practice of tax evasion and tax avoidance that occurred in the palm oil sector which cost the country Rp.45.9 trillion (Republika article, 2015). This study aims to find empirical evidence about the effect of retrun on assets, debt to equity ratio, the proportion of independent commissioners and company size on tax avoidance. The sample in this study were 255 company data by determining the sample using a purposive sampling technique and obtained a sample of 51 companies. Data analysis method used in this research is multiple linear regression. The results of this study indicate that retrun on assets and firm size affect tax avoidance. Debt to equity ratio and the proportion of independent board of commissioners have no effect on tax avoidance.

scholarly journals The Effect of Audit Committee, Leverage, Return on Assets, Company Size, and Sales Growth on Tax Avoidance

2019 ◽  
Vol 4 (3) ◽  
pp. 171-185
Author(s):  
Fauzan Fauzan ◽  
Dyah Ayu Ayu ◽  
Nashirotun Nisa Nurharjanti
Keyword(s):  
Data Analysis ◽  
Multiple Regression ◽  
Audit Committee ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Company Size ◽  
Sales Growth ◽  
Return On Assets ◽  
Analysis Techniques

The purpose of this research is to analyze the effect of effect of audit committee, leverage, return on assets, company size, and sales growth of tax avoidance. The population in this research is  a manufacturing company listed in Indonesia Stock Exchange (IDX) period 2014-2016. The sample is determined by purposive sampling technique and obtained sample of 60 companies. This research uses multiple regression data analysis techniques. The result in this research is audit commitee, leverage, return on assets, company size, and sales growth influence to tax avoidance.

scholarly journals PENGARUH DEBT TO EQUITY RATIO DAN RETURN ON ASSETS TERHADAP HARGA SAHAM PERUSAHAAN SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2020 ◽  
Vol 8 (2) ◽  
Author(s):  
Ayu Puspitaningtyas, SE., MM.
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Stock Price ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Return On Assets ◽  
Independent Variables ◽  
Equity Ratio ◽  
Test Result

<em>This study aims to determine the effect of debt to equity ratio and return on assets of stock price on food and beverages sector in Indonesia Stock Exchange. This study used secondary data, with samples 9 food &amp; beverages companies in Indonesia Stock Exchange during the study period 2016-2018. Independent variables in this study are debt to equity ratio and return on assets. This study used purposive sampling technique. The method of data analysis used multiple regression analysis. Based on results of the study, only debt to equity ratio have no significant effect on stock price. Meanwhile, the F test result shows that Debt to Equity Ratio and Return on Assets jointly have  effect on stock price.</em>

scholarly journals Anaylsis Of Initial Stock Underpricing Phenomenon At Indonesia Stock Exchange

2018 ◽  
Vol 3 (1) ◽  
Author(s):  
Srifatmawati Ahmad
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Return On Assets ◽  
Financial Report ◽  
Insignificant Effect ◽  
Report Data ◽  
Equity Ratio

AbstrakThe purpose of this study was to analyze the effect of firm size using Debt to Equity Ratio, Return on Assets, and Earning per Share on the level of initial stock underpricing on the Indonesia Stock Exchange.The population in this study were companies that carried out IPOs in 2012 - 2013. Samples were selected using purposive sampling technique, and the sample are 13 companies. Data collection is done by taking company financial report data from the Indonesian Capital Market Directory (ICMD) book and downloading the official website of the Indonesia Stock Exchange. The analytical method used is multiple linear regression analysis with SPSS version 23.0.The results showed that the Company Size had a negative and insignificant effect on the initial stock undepricing level on the Indonesia Stock Exchange. Debt to Equity Ratio has a negative and significant effect on the level of initial stock underpricing on the Indonesia Stock Exchange. Return on Assets has a negative and significant effect on the level of initial stock underpricing on the Indonesia Stock Exchange. Earning per Share has a positive and insignificant effect on the level of initial stock underpricing on the Indonesia Stock Exchange. Keywords: Company Size, Debt to Equity Ratio, Return on Assets, Earning per Share and Underpricing.

scholarly journals Pengaruh Profitabilitas, Kinerja Keuangan, Ukuran Perusahaan dan Solvabilitas terhadap Pertumbuhan Laba

2021 ◽  
Vol 4 (1) ◽  
pp. 442-449
Author(s):  
Rahel Lumbantoruan ◽  
Sri Murni Agustin ◽  
Susanti Susanti ◽  
Ike Rukmana Sari
Keyword(s):  
Data Analysis ◽  
Financial Performance ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Company Size ◽  
Analysis Method ◽  
Service Companies ◽  
Statistical Analysis Method ◽  
Quantitative Descriptive ◽  
Profit Growth

To see and test whether the effect of  profitability, financial performance, company size and solvency on profit growth (empirical study of the trade, service and investment sector) listed on the IDX for the period 2017-2019 is the purpose of this study. The data analysis method used is statistical analysis method and quantitative descriptive approach. This research is an explanation level research. A total of 177 companies are the total population obtained from companies listed on the IDX from 2017-2019. Samples were taken using purposive sampling technique. This technique is often used by other researchers because the samples obtained are early for the purpose of the study. Samples can be obtained from 14 companies. Data analysis used several analyzes, namely classical assumption test and multiple linear regression. This study shows that partially the profitability variable that has an effect on profit growth, while the financial performance, company size, and solvency variables do not have a significant effect on service companies listed on the Indonesia Stock Exchange. Simultaneously profitability, financial performance, company size and solvency also have no effect on profit growth in trade, services and investment  sector  service companies listed on the Indonesia Stock Exchange.

scholarly journals PROFITABILITY, LEVERAGE, SIZE OF COMPANY TOWARDS TAX AVOIDANCE

2019 ◽  
Vol 4 (1) ◽  
pp. 29-36
Author(s):  
Kimsen Kimsen ◽  
Imas Kismanah ◽  
Siti Masitoh
Keyword(s):  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Sampling Technique ◽  
Positive Influence ◽  
Return On Assets ◽  
Panel Data Regression ◽  
Data Regression ◽  
Study Population ◽  
Equity Ratio

The purpose of this research is to know the influence of Return On Assets (ROA), Debt To Equity Ratio (DER), and Asset to Tax Avoidance (TA) partially and simultaneously in the sector of various Industri listed in Indonesia Stock Exchange (IDX). The research period used is five years from 2012 to 2016. The study population included all industry miscellaneous sectors listed in Indonesia Stock Exchange (IDX) period 2012 to 2016. Sampling technique used is purposive sampling technique. Based on the predetermined criteria, the sample size was 8 companies. The type of data used was secondary data obtained from the Indonesia Stock Exchange website. Data analysis method used was panel data regression analysis. The result of F-test and t-test showed return on assets had an effect on tax avoidance, while debt to equity ratio had a positive influence on tax avoidance.

scholarly journals PENGARUH PROFITABILITAS (ROA), LEVERAGE (LTDER) DAN INTENSITAS AKTIVA TETAP TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2015-2017

2020 ◽  
Vol 7 (1) ◽  
pp. 85-92
Author(s):  
Ali Jamaludin
Keyword(s):  
Stock Exchange ◽  
Tax Avoidance ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Return On Assets ◽  
Panel Data Regression ◽  
Data Regression ◽  
Fixed Assets ◽  
Food And Beverage ◽  
Equity Ratio

This study aims to analyze the effect of Profitability (ROA), Leverage (LTDER), and Intensity of Fixed Assets Against Tax Avoidance. The population in this study were all food and beverage subsector companies listed on the Indonesia Stock Exchange (BEI) in 2015-2017, namely 18 companies. Data collection using purposive sampling method and based on predetermined criteria, the number of samples obtained were 12 food and beverage sub-sector manufacturing companies listed on the Stock Exchange during the 2015-2017 period. The data analysis method used is the panel data regression analysis method. The results showed that: 1) Profitability (Return On Assets) had a negative and not significant effect on Tax Avoidance, 2) Leverage (Long Term Debt to Equity Ratio) had no effect on Tax Avoidance, 3) CapitL Intensity had no effect on Tax Avoidance.

scholarly journals Analisis Pengaruh Return on Assets, Debt to Equity Ratio dan Return on Equity terhadap Earnings Per Share (Studi Empiris pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di BEI Periode 2014-2018)

2021 ◽  
Vol 5 (3) ◽  
pp. 255
Author(s):  
Sanny Sanny
Keyword(s):  
Data Analysis ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Least Square ◽  
Return On Assets ◽  
Return On Equity ◽  
Purposive Sampling ◽  
Earnings Per Share ◽  
Equity Ratio ◽  
Industry Sectors

This study aims to analyze the effect of return on assets, debt to equity ratio, and return on equity to earnings per share. This study took as many as 41 companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange in the 2014-2018 period determined by purposive sampling technique. Data analysis was performed using the robust least square (RLS) method. The results of the study prove that partially return on assets and return on equity have a significant effect on earnings per share, but the debt to equity ratio has not been able to provide a significant effect on earnings per share. This finding also proves that simultaneous return on assets, debt to equity ratio and return on equity have a significant effect on earnings per share. Penelitian ini bertujuan untuk menganalisis pengaruh return on assets, debt to equity ratio, dan return on equity terhadap earnings per share. Penelitian ini mengambil subjek yaitu sebanyak 41 perusahaan sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia dalam periode 2014-2018 yang ditentukan dengan teknik purposive sampling. Analisis data dilakukan dengan metode robust least square (RLS). Hasil penelitian membuktikan bahwa secara parsial return on assets dan return on equity berpengaruh signifikan terhadap earning per share, namun debt to equity ratio belum mampu memberikan pengaruh yang signifikan terhadan earnings per share. Temuan ini juga membuktikan bahwa secara simultan return on assets, debt to equity ratio dan return on equity berpengaruh signifikan terhadap earning per share.

Likuiditas, Return On Assets, Leverage Dan Ukuran Perusahaan Terhadap Agresivitas Pajak

2021 ◽  
Vol 14 (2) ◽  
pp. 283-296
Author(s):  
Eni Endaryati ◽  
Vivi Kumalasari Subroto
Keyword(s):  
Tax Evasion ◽  
Descriptive Analysis ◽  
Tax Avoidance ◽  
Descriptive Statistics ◽  
Company Size ◽  
Return On Assets ◽  
Tax Aggressiveness ◽  
Independent Variable ◽  
The Relationship ◽  
A Company

Tax aggressiveness is the actions taken by the company to reduce its tax obligations. A company is said to carry out tax aggressiveness if the company tries to reduce the tax burden aggressively, either using legal methods, namely tax avoidance or illegal methods such as tax evasion. Although not all tax planning actions are carried out illegally, the more loopholes a company uses to avoid taxes, the more aggressive the company is considered. And this study aims to examine the relationship between the dependent variable and the independent variable of this study. The independent variables are liquidity, ROA, leverage and firm size and the dependent variable is tax aggressiveness. And for the analytical method used is regression analysis, and descriptive analysis. Descriptive statistics are used to describe or describe the variables in the study. Descriptive statistics used are measures of tax aggressiveness of all sample companies. The description of the variables can be seen from the mean and standard deviation. The descriptive statistical test was carried out with the SPSS program. The results of the study found that liquidity has no effect on tax aggressiveness, then Renturn on Assets (ROA) affects tax aggressiveness, then leverage affects tax aggressiveness and company size affects tax aggressiveness.   Keywords: Liquidity, ROA, Leverage, Company Size, Tax Aggressiveness

scholarly journals PENGARUH SIZE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE

2021 ◽  
Vol 29 (1) ◽  
pp. 57-66
Author(s):  
Dewinda Amalia Syahputeri ◽  
Teguh Erawati
Keyword(s):  
Corporate Social Responsibility ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Sampling Technique ◽  
The Other ◽  
Company Size ◽  
Manufacturing Companies ◽  
Negative Effect ◽  
Corporate Social ◽  
Corporate Profits

Taxes are the biggest income for the State. But on the other hand, the companyconsiders taxes to be a burden that can reduce corporate profits. Due to thesedifferences, companies take advantage of loopholes in the Act to carry out taxevasion. This study aims to determine and analyze the effect of size and CSRon tax avoidance. The nature of this research uses quantitative and the dataused is secondary data with the sampling technique using purposive sampling.This study uses manufacturing companies in the consumer goods sector listedon the IDX in 2016-2019 as samples. Based on this method, 18 companieswere obtained. The results of this study indicate that CSR has no effect on taxavoidance, while company size has a negative effect on tax avoidance.

scholarly journals The Influence of Liquidity, Leverage, Company Size and Profitability on Financial Distress

2021 ◽  
pp. 11-17
Author(s):  
Andi Runis ◽  
Dedy Samsul Arifin ◽  
Arifuddin Masud ◽  
Ummy Kalsum
Keyword(s):  
Financial Distress ◽  
Panel Data Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Annual Reports ◽  
Company Size ◽  
Return On Assets ◽  
Current Ratio ◽  
Financial Reports ◽  
Equity Ratio

This study aims to empirically examine the factors that influence Financial Distress in Property and Real Estate Companies. This study was tested with four independent variables, namely Liquidity (Current Ratio), Leverage (Debt Equity Ratio), Firm Size (ln of Total Assets), and Profitability (Return on Assets) using purposive sampling technique the authors chose seventeen companies as samples. This study uses panel data analysis obtained from financial reports and Annual Reports for 5 years. This study uses secondary data with the help of the Eviews 9 application. The results found that the Leverage Variable (Debt Equity Ratio) has a positive and significant influence on Financial Distress while Liquidity (Current Ratio), Company Size (ln of Total Assets), and Profitability Variables (Return). on Assets) has a negative and significant effect on Financial Distress.

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