scholarly journals EFFECT OF TAX AVOIDANCE ON ACCOUNTING CONSERVATISM OF LISTED NON-FINANCIAL FIRMS IN NIGERIA

2021 ◽  
Vol 3 (Number 2) ◽  
pp. 46-55
Author(s):  
Salami Suleiman ◽  
Mensah Barnabas
Keyword(s):  
Financial Reporting ◽  
Firm Size ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Accounting Conservatism ◽  
Panel Regression ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Financial Firms ◽  
Accounting Principle

The study seeks to ascertain the effect of tax avoidance on the accounting conservatism of listed non-financial firms in Nigeria. Tax avoidance was proxied by Generally Accepted Accounting Principle Effective Tax Rate (GETR), Cash Effective Tax Rate (CETR), and Book Tax Difference (BTD), while accounting conservatism was measured using Negative Accruals (NA). The control variables utilised were leverage, Return on Asset (ROA), and Firm Size (FS). The study covered a period of seven years (2014-2020) and a population of forty-eight listed non-financial firms on the Nigerian stock exchange. The data were analysed using the panel regression technique. The findings discovered that GETR and BTD significantly and negatively affect unconditional conservatism. Overall, this paper shows that tax avoidance is a determinant of financial reporting conservatism in Nigeria.

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 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 Pengaruh Financial Distress dan Konservatisme Akuntansi pada Tax Avoidance

2020 ◽  
Vol 30 (7) ◽  
pp. 1670
Author(s):  
Ni Putu Swandewi ◽  
Naniek Noviari
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Multiple Linear Regression Analysis ◽  
Accounting Conservatism ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Negative Effect

Tax avoidance can be interpreted as an effort to avoid tax that is done in a legal and safe way for taxpayers because it does not conflict with applicable tax laws. This study aims to empirically examine the effect of financial distress and accounting conservatism on tax avoidance which is proxied by using a cash effective tax rate (CETR). The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018 totaling 168 companies. The sample used was 44 companies with a total observation sample of 176 in 4 years. Data analysis technique used in this study is multiple linear regression analysis techniques. Based on the analysis, it was found that the financial distress variable had a significant positive effect on tax avoidance, and accounting conservatism had a significant negative effect on tax avoidance. Keywords: Financial Distress; Accounting Conservatism; Tax Avoidance.

Capital Structure, Profitability, Firm Size and Corporate Tax Avoidance: Evidence from Indonesia Palm Oil Companies

2020 ◽  
Vol 2 (1) ◽  
pp. 97-103
Author(s):  
Ilham Condro Prabowo
Keyword(s):  
Capital Structure ◽  
Palm Oil ◽  
Firm Size ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Oil Companies ◽  
Analysis Technique ◽  
Independent Variable

This study aims to provide empirical evidence about the effect of capital structure, profitability and firm size on coporate tax avoidance. The dependent variable used in this study was tax avoidance proxied by the effective tax rate (ETR), and the independent variable was capital structure (DER), profitability (ROA), and firm size. The population in this study were palm oil companies listed on the Indonesian Stock Exchange for the period 2007-2018. The samples consist of 4 palm oil companies by using purposive sampling method. The analysis technique used in this research was multiple linier regression analysis. The result shows that capital structure and profitability have positive effect on tax avoidance, while firm size have no effect on tax avoidance.

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 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 UKURAN PERUSAHAAN, DEWAN KOMISARIS DAN CAPITAL INTENSITY TERHADAP EFFECTIVE TAX RATE (ETR)

Equity ◽  
2019 ◽  
Vol 21 (2) ◽  
pp. 116
Author(s):  
Dewi Ratna Novianti ◽  
Praptiningsih Praptiningsih ◽  
Noegrahini Lastiningsih
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Capital Intensity ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Financial Reports ◽  
Intensity Effect ◽  
Tax Rate ◽  
Level Of Significance

This research is using quantitative study aimed to see whether there are influence of Firm Size, Board of Commissioners and Capital Intensity on Effective Tax Rate (ETR). The sample in this study a number of 67 manufacturing companies listed on the Indonesia Stock Exchange period 2014 – 2016 by using purposive sampling method. Data obtained from the financial reports in the publication. The number of sample obtained as many as 67 companies with a total sample of 201 samples. After reduce the data outlier, data eventually resulted in 147 samples ready to be analyzed and tested. Analysis technique used was multiple linier regression with a level of significance of 5%. The results of this study suggests that (1) Firm Size has significant effect on the Effective Tax Rate (ETR), (2) Board of Commissioners was not significant effect on Effective Tax Rate (ETR), (3)Capital Intensity effect significantly to Effective Tax Rate (ETR).

scholarly journals PENGARUH PENGHINDARAN PAJAK TERHADAP BIAYA HUTANG DAN KEPEMILIKAN INSTITUSIONAL SEBAGAI PEMODERASI

2019 ◽  
Vol 21 (1) ◽  
pp. 47-60
Author(s):  
FAHREZA UTAMA ◽  
DWI JAYA KIRANA ◽  
KORNEL SITANGGANG
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Cost Of Debt ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Section Data ◽  
The Cost ◽  
The Relationship

The aim of this study is to test the influence of tax avoidance towards the cost of debt moderated by institutional ownership. In this research, tax avoidance measured by proxy of Book Tax Different (BTD) and Cash Effective Tax Rate (CETR). The population in this research is manufacturing firms that listed on Indonesia Stock Exchange (IDX) with 2015-2017 time periods. The amount of sample before outlier is 198 datas collected with purposive sampling method, then the amount of sample after outlier is 187 datas for first model and 186 datas for second model. Cross section data is used in this research. Multiple linear regression, determination coefficients, and partial test (t-test) is used with some help of programming data using SPSS (Statistical Product and Service Solution) 23th version to analize in this research. The result of this study indicate tax avoidance has not significant influence towards the cost of debt, and institutional ownership can’t moderate the relationship between tax avoidance and the cost of debt.

scholarly journals Pengaruh Proporsi Kepemilikan Saham Asing dan Proporsi Direktur dan Komisaris Asing terhadap Penghindaran Pajak di Perusahaan Manufaktur Sektor Industri Barang Konsumsi Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia

2021 ◽  
Vol 5 (4) ◽  
pp. 348
Author(s):  
Gregorius Fx Erick Tofani Riberu
Keyword(s):  
Stock Exchange ◽  
Tax Avoidance ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Foreign Investors ◽  
Tax Rate ◽  
Food And Beverage ◽  
Board Directors ◽  
Foreign Directors ◽  
The Impact

The research aims to determine the impact of foreign investor’s interests on tax avoidance in Consumer Goods- Manufacturing Companies, in particular the food and beverage sector, listed in Indonesia Stock Exchange during the periods from 2011 to 2016. The interests of foreign investors are measured by two variable which are the percentage of ownership by foreign investors and the percentage of foreign directors and commisoners on the board directors. The methodology used in this research is sampling method, tested by multiple linear regression. Tax avoidance is measured by two approaches, i.e. Effective Tax Rate and Book Tax Different. This research concludes that the percentage of ownership by foreign investors and the percentage of foreign directors and commisoners on board directors show no significant effect to the corporate tax avoidance. Tujuan penulisan makalah ini adalah untuk mengetahui pengaruh proporsi kepemilikan saham asing dan proporsi direktur dan komisaris asing terhadap penghindaran pajak di perusahaan manufaktur sektor industri barang konsumsi sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama peiode tahun 2011 sampai dengan 2016. Teknik pengambilan sampel menggunakan metode purposive sampling, diuji dengan metode regresi linier berganda. Pengujian dilakukan dengan dua pendekatan yaitu Effective Tax Rate dan Book Tax Different. Berdasarkan hasil penelitian dapat disimpulkan bahwa dengan pendekatan ETR, proporsi kepemilikan saham asing tidak berpengaruh positif atas penghindaran pajak, namun proporsi direktur dan komisaris asing berpengaruh positif terhadap penghindaran pajak meskipun tidak signifikan. Sedangkan dengan pendekatan BTD proporsi kepemilikan saham asing bepengaruh positif terhadap penghindaran pajak meskipun tidak signifikan, dan proporsi direktur dan komisaris asing tidak berpengaruh positif terhadap penghindaran pajak. 

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