scholarly journals ANALISIS FAKTOR YANG MEMPENGARUHI PERENCANAAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

account ◽  
2020 ◽  
Vol 7 (2) ◽  
Author(s):  
Fauziyah Fitriyanti Rachayu ◽  
Sabar Warsini ◽  
Sylvia Rozza
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Tax Planning ◽  
Coefficient Of Determination ◽  
Panel Regression ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Negative Effect ◽  
A Company ◽  
Positive Effect

ANALISIS FAKTOR YANG MEMPENGARUHI PERENCANAAN PAJAK PADA PERUSAHAAN MANUFAKTURYANG TERDAFTAR DI BURSA EFEK INDONESIA Fauziyah Fitriyanti Rachayu [email protected] Sabar Warsini [email protected] Sylvia Rozza [email protected]  ABSTRACTThis research aims to  examine and analyse factors  that are affecting  tax planning oncompanies using effective tax rate as the indicator. The said factors are firm size, leverage, inventory intensity, profitability, and foreign income of a company. The sample of this study were 47 listedmanufacturing companies in Indonesia Stock Exchange (BEI) from the year 2014 to 2018. The tools used in this analysis were data panel regression, t test, F test, and the coefficient of determination. The result of this study shows that partially, firm size and profitability have positive effect on tax planning, while leverage and foreign income have negative effect. On the other hand, the result of this study also shows that inventory intensity doesn’t have any significant effect on tax planning. Moreover, the result of this study shows that the said factors simultaneously affected tax planning. Keywords: Tax Planning, Firm Size, Leverage, Inventory Intensity, Profitability, Foreign Income ABSTRAKPenelitian   ini   menguji   dan   menganalisis   faktor-faktor   yang   dapat   mempengaruhiperencanaan pajak perusahaan dengan indikator tarif pajak efektif. Faktor-faktor yang dimaksudadalah ukuran perusahaan, tingkat utang, intensitas persediaan, tingkat profitabilitas, serta pendapatan luar negeri suatu perusahaan. Sampel pada penelitian ini adalah 47 perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia pada tahun 2014-2018. Alat analisis yang digunakan adalah regresi data panel, uji t, uji f dan koefisien determinasi. Hasil penelitian menunjukkan bahwa secara parsial ukuran perusahaan dan tingkat profitabilitas perusahaan memiliki pengaruh signifikan positif terhadap perencanaan pajak, sedangkan tingkat utang dan pendapatan luar negeri memiliki pengaruh signifikan negatif terhadap perencanaan pajak perusahaan. Di sisi lain, hasil penelitian menunjukkan bahwa intensitas persediaan tidak memiliki pengaruh yang signifikan terhadap perencanaan pajak. Selain itu, hasil penelitian juga menunjukkan bahwa faktor-faktor tersebut berpengaruh secara simultan. Kata kunci: Perencanaan Pajak, Ukuran Perusahaan, Tingkat Utang, Intensitas Persediaan, TingkatProfitabilitas, Pendapatan Luar Negeri 

scholarly journals PENGARUH PROFITABILITAS, LEVERAGE, CAPITAL INTENSITY, SALES GROWTH DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK

SIMAK ◽  
2021 ◽  
Vol 19 (01) ◽  
pp. 152-173
Author(s):  
Sasongko Wahyu Widodo ◽  
Sartika Wulandari
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Capital Intensity ◽  
Sales Growth ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Regression Test ◽  
Positive Effect

This research aimed to investigate the effect of profitability, leverage, capitalintensity, sales growth, and firm size against tax avoidance. Measurement of taxavoidance in this research used effective tax rate (ETR). This research usedmanufacturing companies listed in Indonesia Stock Exchange in 2017-2019. Thesample selection method used purposive sampling technique and obtained 140sample. The data analysis used was multiple linear regression test. The result ofthe analysis showed that profitability and firm size has no effect on tax avoidance.Meanwhile leverage and capital intensity has significant positive effect on taxavoidance. The result of the test showed that sales growth has a significantnegative effect on tax avoidance.

scholarly journals Effect Firm Size, Profitability and Inventory Intensity Against Effective Tax Rate (ETR)

2021 ◽  
Vol 4 (1) ◽  
pp. 9-15
Author(s):  
Ida Ayu Made Asvini Gita ◽  
◽  
I D M Partika ◽  
D P Suciwati ◽  
◽  
...  
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Sample Selection ◽  
Secondary Data ◽  
Pool Data ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Real Rate ◽  
Tax Rate ◽  
Negative Effect

The effective tax rate is the real rate that apply to the taxpayer's income. This research to find out how much influence firm size, profitability, inventory intensity on the effective tax rate of manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2019. The types of data used are quantitative data and data sources are secondary data in the form of annual financial reports of manufacturing companies in the reporting period at 2015 to 2019. The sample selection used a purposive sampling method with 53 companies and a total of pool data are 202 data. The data analysis method used is multiple regression analysis. The results of this research indicate that profitability had a positive and significant effect on the effective tax rate, inventory intensity had a significant negative effect on the effective tax rate, while firm size had a negative effect on the effective tax rate.

scholarly journals PENGARUH LIKUIDITAS, SOLVABILITAS, PROFITABILITAS, RASIO PASAR, DAN UKURAN PERUSAHAAN TERHADAP HARGA SAHAM (Studi Pada Perusahaan Subsektor Perkebunan yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2014)

2017 ◽  
Vol 4 (3) ◽  
Author(s):  
Nita Fitriani Arifin ◽  
Silviana Agustami
Keyword(s):  
Firm Size ◽  
Stock Price ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statement ◽  
Coefficient Of Determination ◽  
Regression Test ◽  
Negative Effect ◽  
Independent Variable ◽  
Positive Effect

This study is aim to determine the effect of liquidity, solvability, profitability, market ratio, and firm size toward stock prize at plantation subsector companies which are listed in Indonesia Stock Exchange.This study use assosiative method with causal relationship because this study intends to determine whether there is influence between the dependent and independent variables. This study uses the variable liquidity, solvability, profitability, market ratio, and firm size as the independent variable and stock price as the dependent variable. This study use plantation subsector companies that registered at Indonesia Stock Exchange in 2010-2014 as a population. After undergo the purposive sampling process, six sample companies are selected. This study use secondary data in annual financial statement. This study use the analysis multiple linear regression then performed to test the coefficient of determination measures the percentage of the amount of influence between variables and to test the hypothesis using the F test and t test. Before doing a regression test, there is the classical assumption test.The results of this study indicate that simultaneously liquidity, solvability, profitability, market ratio, and firm size give a significant effect toward stock price. Partially, liquidity and solvability have a negative effect toward stock price, while profitability, market ratio, and firm size have a positive effect toward stock price.

scholarly journals The Effect of Corporate Tax Planning On Firm Value

2019 ◽  
Vol 4 (1) ◽  
pp. 01-04
Author(s):  
Silvy Christina
Keyword(s):  
Firm Value ◽  
Stock Exchange ◽  
Jel Classification ◽  
Tax Planning ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Negative Effect ◽  
Tax Savings ◽  
The Relationship

Objective - This research aims to empirically examine the effect of tax planning on firm value. The population of this research consists of manufacturing companies listed on the Indonesian Stock Exchange (IDX) from 2014 to 2016. Methodology/Technique - This research uses 3 recent years and uses variables not used in previous research. The 43 respondents were chosen using purposive sampling. The hypotheses were tested using multiple regressions with Eviews program to determine the relationship between each independent variable to firm value. Findings - The empirical results show that tax planning that is measured by the cash effective tax rate has a negative effect on firm value, while tax planning measured by effective cash rate and tax savings has no effect on firm value. Novelty - The study recommends the need for firms to institute more robust tax planning practices that will help reduce their effective tax liabilities and therefore improve their overall value. Firms that engage in better tax planning practices are likely to get higher firm value. Type of Paper Empirical. Keywords: Firm Performance; Tax Planning; Effective Tax Rate; Cash Effective Tax Rate; Tax Saving. JEL Classification: M40, M42, M49. DOI: https://doi.org/10.35609/afr.2019.4.1(1)

scholarly journals PENGARUH LEVERAGE DAN FIRM SIZE TERHADAP PENGHINDARAN PAJAK

2018 ◽  
Vol 6 (2) ◽  
pp. 223
Author(s):  
HARRY BARLI
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Linear Regression Method ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Data Source ◽  
A Company

This study aims to find evidence of the influence of Leverage and FirmSize against Avoidance of Taxes. Independent variables used in this study are Leverage and Firm Size. While the dependent variable in this research is Tax Avoidance as measured by Effective Tax Rate (ETR). The type of research used in this study is quantitative data. Source of data used in this research is secondary data. The population in this study is a company Property, Real Estate and Building Construction’s sector listed on the Indonesia Stock Exchange (IDX) during the period 2013-2017. Determination of this research sample using purposive sampling method and get sample of research as many as 34 companies. Hypothesis testing in this study using multiple linear regression method using SPSS version 22. The results of this study indicate that Leverage has an effect ontax evasion. Firm Size has no effect on tax avoidance. While simultaneously shows that Leverage and Firm Size together affect the Tax Avoidance.

scholarly journals Pengaruh Fixed Asset Intensity, Karakter Eksekutif, dan Leverage terhadap Penghindaran Pajak

Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 202-211
Author(s):  
Pratiwi Cynthia Lukito ◽  
Rachmawati Meita Oktaviani
Keyword(s):  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Total Sample ◽  
Panel Regression ◽  
Effective Tax Rate ◽  
Fixed Asset ◽  
Tax Rate ◽  
Fixed Assets ◽  
Positive Effect

This study aims to examine whether the intensity of fixed asset, executive character, and leverage have an effect on tax avoidance. Tax avoidance is an activity to avoid paying taxes legally in accordance with the provisions of the legislation carried out by the company in order to be able to pay the minimum tax possible to the state treasury. Population in this study were manufacture companies listed in Indonesia Stock Exchange (IDX) during the period 2017 to 2020. The sampling technique used purposive sampling and obtained 54 companies, so that the total sample obtained for 4 years was 216 research samples. This study used quantitative method and the analysis by data panel regression. Tax avoidance proxy by cash effective tax rate (CETR) which is cash paid in cash for pay taxes. Partially shows that the intensity of fixed assets has no effect on tax avoidance, executive character has a significant positive effect on tax avoidance, and leverage has no effect on tax avoidance. While the results of this study indicate that the intensity of fixed assets, executive character, and leverage simultaneously have a significant effect on tax avoidance with the value of Prob (F-statistic) 0.000000. Result of Adjusted R-square shows of fixed Asset intensity, executive character, and leverage have a significant effect on tax avoidance is 0.3343 or 33.43%.

scholarly journals Pengaruh Kualitas Audit, Size, Leverage, dan Kepemilikan Keluarga pada Agresivitas Pajak

2019 ◽  
pp. 388
Author(s):  
Nyoman Yudha Astriayu Widyari ◽  
Ni Ketut Rasmini
Keyword(s):  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Tax Aggressiveness ◽  
Analysis Techniques ◽  
Negative Effect ◽  
Positive Effect

This study aims to obtain empirical evidence of the effect of audit quality, size, leverage, and family ownerships on tax aggressiveness. The population of this research is manufacturing company listed on the Indonesia Stock Exchange in 2013-2017. The method of determining sample using non probability sampling method with purposive sampling technique and obtained 125 observations. Data analysis techniques uisng multiple linear regression. The result of analysis shows that audit quality has a negative effect on tax aggressiveness measured by cash effective tax rate (CETR) and has positive effect on tax aggressiveness measured by book tax difference (BTD). Size has a negative effect on tax aggressiveness measured by effective tax rate (ETR) and book tax difference 9BTD). Leverage has a positive effect on tax aggressiveness measured by effective tax rate (ETR). Family ownerships has a positive effect on tax aggressiveness measured by cash effective tax rate. Keywords: audit quality, size, leverage, family ownerships, tax aggressiveness

scholarly journals Pengaruh Leverage, Likuiditas, Ukuran Perusahaan, Dan Capital Intensity Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2019)

2021 ◽  
Vol 2 (1) ◽  
Author(s):  
Fitrina Hidayati ◽  
Ani Kusbandiyah ◽  
Hadi Pramono ◽  
Tiara Pandansari
Keyword(s):  
Firm Size ◽  
Sample Selection ◽  
Capital Intensity ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Tax Aggressiveness ◽  
Purposive Sampling ◽  
Analysis Techniques ◽  
Negative Effect ◽  
Positive Effect

Tujuan penelitian ini untuk mengetahui pengaruh leverage, likuiditas, ukuran perusahaan, dan capital intensity terhadap agresivitas pajak yang diproksikan dengan Effective Tax Rate (ETR). Pemilihan sampel dalam penelitian ini dilakukan dengan purposive sampling. Berdasarkan kriteria didapatkan 201 sampel amatan. Teknik analisis data yang digunakan dalam penelitian ini yaitu statistik deskriptif, uji asumsi klasik, dan analisis regresi berganda. Hasil analisis menunjukan bahwa leverage dan capital intensity berpengaruh negatif terhadap agresivitas pajak, sementara itu likuiditas tidak berpengaruh terhadap agresivitas pajak, dan ukuran perusahaan berpengaruh positif terhadap agresivitas pajak.  The purpose of this study was to determine the effect of leverage, liquidity, firm size, and capital intensity on tax aggressiveness using the measurement of Effective Tax Rate (ETR). The sample selection in this study was carried out by purposive sampling. The samples obtained were 201 that met the criteria. The data analysis techniques used in this research are descriptive statistics, classical assumption test, and multiple regression analysis. The results of the analysis show that leverage and capital intensity has a negative effect on the tax aggressiveness, while liquidity has no effect on the tax aggressiveness, and firm size has a positive effect on the tax aggressiveness.

scholarly journals Pengaruh Manajemen Laba dan Ukuran Perusahaan pada Beban Pajak Tangguhan

2018 ◽  
pp. 1361
Author(s):  
Hendy Anggara ◽  
I Made Sukartha
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Stock Exchange ◽  
Negative Effect ◽  
State Income ◽  
Deferred Tax Liabilities ◽  
Deferred Tax ◽  
A Company ◽  
Positive Effect ◽  
Tax Expense

Indonesian is one of the countries that rely on tax revenue as the main source of state income. The income tax-oriented accounting method of accounting recognizes deferred tax liabilities and assets against future fiscal consequences caused by temporary differences and residual losses that have not been compensated. The temporary differences that lead to an increase in future tax amount will be recognized as deferred tax liabilities, therefore the company must recognize a deferred tax burden. The purpose of this study is to obtain empirical evidence of the influence of earnings management and firm size on deferred tax expense. The sample in this study is a company listed on the Indonesia Stock Exchange in 2012-2016 amounting to 10 companies using purposive sampling method. Deferred tax expense can be measured by the total deferred tax expense per year divided by the total assets of the company per year. The results showed that earnings management had a negative effect on deferred tax expense, and firm size had a positive effect on deferred tax expense

scholarly journals Pengaruh Leverage, Likuiditas, Ukuran Perusahaan, dan Fixed Assets Intensity Terhadap Revaluasi Aset Tetap (Studi Empiris pada Perusahaan Aneka Industri yang Terdaftar di BEI Tahun 2014-2018)

2020 ◽  
Vol 1 (1) ◽  
Author(s):  
Yulianti Nur Fauziah ◽  
Hadi Pramono
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Stock Exchange ◽  
Analysis Method ◽  
Fixed Asset ◽  
Fixed Assets ◽  
Negative Effect ◽  
Industry Sectors ◽  
A Company ◽  
Positive Effect

This study aimed to examine the effect of leverage, liquidity, firm size, and fixed assets intensity on fixed assets revaluation. The sample in this study was a company manufacturing various industry sectors listed on the Indonesian Stock Exchange during 2014-2018 period. Methods of data collection using purposive sampling. The analytical method of research used logistic regression analysis method. These results indicate that the variable leverage has a negative effect on fixed assets revaluation and firm size positive effect on fixed assets revaluation. While fixed assets intensity and liquidity have not effect on fixed asset revaluation.

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