COMPANY SIZE, SALES GROWTH AND LEVERAGE AGAINST TAX AVOIDANCE IN PROPERTY AND REAL ESTATE COMPANIES ON THE INDONESIAN STOCK EXCHANGE FOR THE PERIOD OF 2012-2018

ABSTRACTThe difference in tax interests between companies and the government encourages companies to regulate the amount of tax burden to be paid, a strategy that is usually used by companies, namely tax avoidance, besides that the tax ratio in Indonesia has decreased from 2012-2017. This phenomenon shows that tax avoidance is still being carried out. This research aims to examine the effect of company size, sales growth, and leverage on tax avoidance in property and real estate companies listed on the IDX in the period 2012-2018. Twenty-one samples were tested with classical assumption test, using multiple regression analysis techniques. The results show that partially company size has an effect on tax avoidance, sales growth has no effect on tax avoidance and leverage has an effect on tax avoidance. Simultaneously, company size, sales growth and leverage have an effect on tax avoidance.Keywords: Leverage, Sales Growth, Tax Avoidance and Company Size

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

Riset Akuntansi dan Keuangan Indonesia ◽

10.23917/reaksi.v4i3.9338 ◽

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.

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Faktor yang Mempengaruhi Tax Avoidance dengan Ukuran Perusahaan sebagai Variabel Kontrol

Jurnal Ilmiah Akuntansi Kesatuan ◽

10.37641/jiakes.v9i2.497 ◽

2021 ◽

Vol 9 (2) ◽

pp. 235-244

Author(s):

Desy Mariani ◽

Suryani Suryani

Keyword(s):

Sampling Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Control Variable ◽

Tax Avoidance ◽

Secondary Data ◽

Retail Trade ◽

Company Size ◽

Sales Growth ◽

The Government

For companies, taxes are costs that reduce profits. The company wants to pay the minimum tax so that the profit earned by the company does not decrease, while from the government side, tax collection is used to finance the implementation of state development. This difference also causes taxpayers to tend to avoid taxes to reduce their tax burden, so that state revenue from the tax sector is still not maximized. This study aims to determine the factors that affect tax avoidance with company size as a control variable. This study uses a sample of trading, service and investment companies in the wholesale and retail trade sub-sector listed on the Indonesia Stock Exchange for the period 2014-2018. The sampling method used in this study was purposive sampling method, where according to the established criteria, 22 companies were obtained and the data used were secondary data. The analysis technique used in this study is multiple linear regression analysis using the Statistical Product and Service Solutions (SPSS) v.20.0 program. The results show that Leverage, Sales Growth and Company Size have a positive effect on tax avoidance, while liquidity and fixed asset intensity have no effect on tax avoidance, thus company size can control Leverage and Sales Growth to influence tax avoidance.

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Faktor-Faktor Yang Mempengaruhi Sticky Cost

J-MAS (Jurnal Manajemen dan Sains) ◽

10.33087/jmas.v6i1.219 ◽

2021 ◽

Vol 6 (1) ◽

pp. 274

Author(s):

Zul Azmi ◽

Januryanti Januryanti

Keyword(s):

Regression Analysis ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Intellectual Capital ◽

Consumer Goods ◽

Stock Exchange ◽

Research Data ◽

Company Size ◽

Manufacturing Companies ◽

Sales Company

This study aims to examine the factors that affect sticky cost. Specifically, this study examines the effect of sales, company size, asset intensity, and intellectual capital on sticky costs in industrial and consumer goods manufacturing companies listed on the Indonesia Stock Exchange. The research data consisted of 32 companies in the 2012-2017 period with 192 observations. Data were analyzed by multiple regression analysis. The results of this study indicate that the variable sales, company size, asset intensity, intellectual capital affect sticky cost. This research underlines that the company does not reduce costs related to intellectual capital despite a decrease in sales, but will try to find solutions through its resources to increase sales productivity. Thus, the company will need more costs because it will cause sticky costs.

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Pengaruh Ukuran Perusahaan, Kompleksitas Audit, Risiko Perusahaan, Dan Ukuran Kap Terhadap Fee Audit:

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v1i1.72 ◽

2019 ◽

Vol 1 (1) ◽

pp. 217-255

Author(s):

Nova Yulianti ◽

Henri Agustin ◽

Salma Taqwa

Keyword(s):

Regression Analysis ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Analytical Method ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Total Sample ◽

Company Size ◽

Audit Fee

This study aims to determine: (1) The effect of company size on audit fee, (2) The effect of audit complexity on audit fee, (3) The effect of company risk on audit fee, (4) The effect of KAP size on audit fee. Population in this research are non financial companies listed in Indonesia Stock Exchange (IDX) in 2014 – 2017. The sample is determined based on purposive sampling method with a total sample of 68 companiees. The data used in this research is secondary data. The technique of collecting data by the method of documentation at www.idx.com and the official website of each company. The analytical method used is multiple regression analysis. The result showed that: (1) Company size influence a significant positive on audit fee, (2) Audit complexity influence a significant positive on audit fee, (3) Company risk no significant effect on audit fee, and (4) KAP size influence a significant positive on audit fee.

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Faktor-faktor yang mempengaruhi nilai perusahaan pada perusahaan property dan real estate di bursa efek indonesia

Jurnal Ekonomi ◽

10.24912/je.v23i1.333 ◽

2018 ◽

Vol 23 (1) ◽

Author(s):

Amin Wijoyo

Keyword(s):

Regression Analysis ◽

Real Estate ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Dividend Policy ◽

Stock Exchange ◽

Company Value ◽

Result Show ◽

Debt Policy ◽

Simultaneous Influence

The purpose of this study is to test and to analyze the association of asset structure, profitability, debt policy, dividend policy either partially or simultaneously, to compnay value of property and real estate firm that listed at Indonesian Stock Exchange in the period of 2014-2016. The method used is multiple regression analysis using SPSS 23. The result show that asset structure, profitability, debt policy, dividend policy have a simultaneous influence with company value. Meanwhile, partially only profitability have a influence with company value. Asset structure, debt policy, and dividend policy not have a influence with company value.

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An Analysis of The Effect of Corporate Characteristics and Auditor Characteristics on Audit Fee

International Journal of Economics Business and Entrepreneurship ◽

10.23960/ijebe.v2i1.51 ◽

2019 ◽

Vol 2 (1) ◽

pp. 13-26

Author(s):

Einde Evana ◽

Farichah Farichah ◽

Edwin Mirfazli ◽

Agus Zahron Idris ◽

Adriana Tiron Tudor

Keyword(s):

Regression Analysis ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Stock Exchange ◽

Company Size ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Audit Fee ◽

Business Complexity ◽

Auditor Characteristics

The title of this study is an analysis of the effect of corporate characteristics and auditor characteristics on the audit fee. The study aims to prove that the audit fee is influenced by the company characteristics (company size, business complexity, risk, profitability) and the manufacturing companies listed on the Stock Exchange in 2010-2014. The technique of sampling with purposive sampling obtains 88 companies, which is relevant to the multiple regression analysis tools. The results of this study indicate the significant effect among variables company size, the company profitability, and the auditor size toward the audit fee. However, the company’s complexity, the company’s risk, and audit tenure have no significant effect on the audit fee.

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Environmental Disclosure Practices Analysis on Companies Listed on the Indonesia Stock Exchange, Malaysia Exchange, and Thailand Stock Exchange

AFEBI Accounting Review ◽

10.47312/aar.v5i02.320 ◽

2021 ◽

Vol 5 (02) ◽

pp. 104

Author(s):

Nensi Febriani ◽

Heri Yanto

Keyword(s):

Regression Analysis ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Stock Exchange ◽

Company Size ◽

Environmental Disclosure ◽

Units Of Analysis ◽

The One ◽

Market Indexes ◽

Positive Effect

This study aims to determine differences in environmental disclosure practices in Indonesia, Malaysia, and Thailand and to identify factors that are suspected to influence environmental disclosure, including the size of the board of commissioners, profitability, and company size. The population of this study is large companies listed on the Bursa Efek Indonesia (BEI), the Bursa Malaysia (KLSE), and the Bursa Efek Thailand (SET) which are included in the largest stock market indexes in each exchange in 2018. The sampling method uses purposive sampling so that the research sample is 125 units of analysis. This study uses the One-Way ANOVA analysis and multiple regression analysis using the IBM SPSS 21 program. The results of the study indicate that there are no significant differences in environmental disclosure in Indonesia, Malaysia, and Thailand. The average level of environmental disclosure is 30.67% and included in the low category. The results of the multiple regression analysis showed that the size of the board of commissioners had a significant positive effect on environmental disclosure, while profitability and company size did not affect environmental disclosure.

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Penghindaran Pajak pada Koperasi Syariah di Indonesia

Journal of Research and Applications Accounting and Management ◽

10.18382/jraam.v2i1.92 ◽

2016 ◽

Vol 2 (1) ◽

pp. 43

Author(s):

Oyong Lisa

Keyword(s):

Regression Analysis ◽

Size Effect ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Tax Evasion ◽

Tax Avoidance ◽

Quantitative Approach ◽

Leverage Effect ◽

Company Size ◽

Research Type

AbstractThis study aimed to analyze the effect of profitability, leverage and the size of the cooperative against tax evasion. This research type used is explanatory research with quantitative approach. The analysis tech-nique used multiple regression analysis the number of samples were 68 Cooperative Sharia. The result showed Profitability effect on tax eva-sion. The higher profitability affect cooperative tax evasion. Leverage effect on tax evasion. The higher the leverage means higher avoidance tax measures. Company size effect on the tax evasion. The greater company size the lower cooperative tax evasion owned, because large cooperatives are able to use its resources properly.AbstrakPenelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage, dan ukuran koperasi terhadap penggelapan pajak. Jenis penelitian yang digunakan adalah penelitian penjelasan dengan pende-katan kuantitatif. Teknik analisis menggunakan analisis regresi bergan-da, dengan 68 sampel Koperasi Syariah. Hasil analisis menunjukkan profitabilitas berpengaruh positif terhadap penghindaran pajak. Semakin tinggi profitabilitas meningkatkan motivasi koperasi melakukan peng-hindaran pajak. Leverage berpengaruh positif terhadap penghindaran pajak. Semakin tinggi nilai leverage berarti tindakan tax avoidance semakin tinggi. Ukuran koperasi berpengaruh negatif terhadap terhadap penghindaran pajak. Semakin besar koperasi maka akan semakin rendah penghindaran pajak yang dimiliki, dikarenakan koperasi yang besar mampu menggunakan sumber daya yang dimilikinnya dengan baik.

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THE EFFECT OF PROFITABILITY, SOLVABILITY AND COMPANY SIZE ON THE COMPANY VALUE

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v5i2.4865 ◽

2019 ◽

Vol 5 (2) ◽

pp. 215

Author(s):

Taufan Taufan ◽

Agung Rizki ◽

Muhammad Arief Budianto

Keyword(s):

Regression Analysis ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Sampling Method ◽

Positive Influence ◽

Company Size ◽

Purposive Sampling ◽

Analysis Techniques ◽

Company Value

This study aims to determine the effect of Profitability, Solvability, and Company Size on Company Values on LQ-45 companies for the period 2015-2017. As many as 99 companies registered in the LQ-45 index were sampled. This study chooses the purposive sampling method to obtain the data. This study uses multiple regression analysis techniques to reach the inferred results.The results of this study show that profitability and company size have positive influence on company value; solvency does not have an influence son company value.

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Analisa Pengaruh Karakteristik Perusahaan terhadap Tingkat Pengungkapan Tanggung Jawab Sosial Perusahaan pada Perusahaan High Profile yang Tercatat di Bursa Efek Indonesia pada Tahun 2005-2007

Binus Business Review ◽

10.21512/bbr.v2i1.1164 ◽

2011 ◽

Vol 2 (1) ◽

pp. 571

Author(s):

Muhammad Yusuf

Keyword(s):

Regression Analysis ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Stock Exchange ◽

Company Size ◽

Public Ownership ◽

Social Responsibilities ◽

High Profile ◽

Corporate Social ◽

Corporate Social Responsibilities

This research is to examine corporate social responsibility disclosure and its level in Indonesian companies. Based on a review of previous researches, six independents variables are extracted for a multiple regression analysis. They are company size, profitability, age, leverage, liquidity, and public ownership. The technique for examining multiple regression analysis by using spss 11,5 programs. Samples of this research are 41 high profile companies that listed in Indonesia Stock Exchange in 2005, 2006, and 2007 acquired using purposive sampling method. The results of this research sowed that on significance rate of 5%, the company size, age, leverage, and liquidity has a significance effect with corporate social responsibilities disclosures. While for the profitability and public ownership has no effect with corporate social responsibilities. These results generally coincide with previous research findings on corporate social responsibilities disclosures.

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