scholarly journals Pengaruh Profitabilitas, Leverage, Komisaris Independen, Kepemilikan Institusional, dan Ukuran Perusahaan terhadap Penghindaran Pajak pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2014-2018

2020 ◽  
Vol 20 (2) ◽  
pp. 376
Author(s):  
Novita Sari ◽  
Elvira Luthan ◽  
Nini Syafriyeni
Keyword(s):  
Stock Exchange ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
The Other ◽  
Tax Revenue ◽  
Unique Problem ◽  
Revenue Optimization ◽  
Net Profit ◽  
State Income ◽  
The Government

The biggest source of state income comes from taxes. So the Indonesian government continues to strive to improve tax revenue optimization measures to maximize revenue from the tax sector. But until now many citizens still consider tax as a burden. The company or entity still considers tax as an expense that will reduce the company's net profit. Taxpayers will tend to look for ways to reduce the tax they pay, both legally and illegally, one of which is the practice of tax avoidance Tax avoidance is a complex and unique problem because on one hand tax avoidance does not violate the law, on the other hand tax avoidance is not wanted by the government because it reduces income for the country. The purpose of this study is to analyze the effect of profitability, leverage, the proportion of independent commissioners, institutional ownership, and company size, on tax avoidance. The population of this research is the entire manufacturing company registered in indonesia stock exchange (BEI ) 2014-2018 during the period.A method of sampling nonprobability using methods with techniques of sampling purposive sampling .The technique of analysis of data using the test is the classic normality, multikolinieritas,  heteroskedastisitas test, and autokorelasi  test. Testing the hypothesis of the use of regression analysis double. The results of the study show that there is an influence between profitability and the proportion of independent commissioners on tax avoidance, while the variable leverage, institutional ownership and firm size do not show an influence on tax avoidance.

scholarly journals INSTITUTIONAL OWNERSHIP AND TAX AVOIDANCE: COMPARATIVE STUDY IN BUMN (BADAN USAHA MILIK NEGARA) AND PRIVATE COMPANIES

2021 ◽  
Vol 6 (2) ◽  
Author(s):  
Ellyzabeth Putri Vizandra ◽  
Elia Mustikasari
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Linear Analysis ◽  
Corporate Tax ◽  
Private Companies ◽  
Significant Difference ◽  
The Government

This study aims to provide empirical evidence regarding the effect of institutional ownership on tax avoidance and differences in tax avoidance in state-owned and private companies. This study uses a quantitative approach with explanatory and comparative methods. The sample of this research is state-owned and private companies listed on the Indonesia Stock Exchange from 2014 to 2018 with a total of 60 companies. The sampling technique in this study uses a purposive sampling method. Hypothesis testing in this study uses Multiple Regression Linear Analysis to examine the effect of institutional ownership on tax avoidance and uses the Independent Sample T-Test to examine differences in tax avoidance in BUMN and private. The results of this study indicate that institutional ownership has no effect on the practice of corporate tax avoidance. This study also finds that there is no significant difference in tax avoidance practices in state-owned and private companies. The results of this study are expected to be suggestions for shareholders, especially institutional ownership to improve their monitoring function to the management to minimize tax avoidance. In addition, the government is expected to provide supervision with the same proportions, both to BUMN and private companies.

scholarly journals Pengaruh Tax Avoidance, Kepemilikan Institusi dan Kinerja Keuangan terhadap Harga Saham

2020 ◽  
Vol 4 (1) ◽  
pp. 204
Author(s):  
Niken Tri Mulatsari ◽  
Anita Wijayanti ◽  
Yuli Chomsatu Samrotun
Keyword(s):  
Real Estate ◽  
Financial Performance ◽  
Stock Prices ◽  
Stock Price ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Profit Margin ◽  
Net Profit

The stock price will affect someone to invest in a company. This study aims to determine whether the influence of tax avoidance, institutional ownership and financial performance on stock prices. This financial performance measurement uses the proxy of Net Profit margin (NPM) and Earning Per Share (EPS) of real estate companies listed on the Indonesia Stock Exchange in 2017-2018. The population used in this study is real estate companies listed on the Indonesia Stock Exchange 2017-2018. The samples used were 33 real estate companies. This type of research data is secondary data obtained from the financial statements of real estate companies listed on the Indonesia Stock Exchange 2017-2018. To process and analyze data, the writer uses Descriptive Statistical Analysis, Multiple Regression Analysis, Hypothesis Test, and Classical Assumption Test. Based on this research, the results show that Tax Avoidance and Net Profit Margin affect the stock price, while Institutional Ownership and Earning Per Share do not affect the stock price.

scholarly journals THE RELATIONS AMONG FIRM CHARACTERISTIC, CAPITAL INTENSITY, INSTITUTIONAL OWNERSHIP, AND TAX AVOIDANCE: SOME EVIDENCE FROM INDONESIA

2020 ◽  
Vol 8 (1) ◽  
pp. 315-322
Author(s):  
Wirmie Eka Putra ◽  
Yuliusman ◽  
Raeza Firsta Wisra
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Tax Compliance ◽  
Institutional Ownership ◽  
Capital Intensity ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Access To Higher Education ◽  
The Government

Purpose of the study: This study is to determine the effect of profitability, leverage, company size, capital intensity, and institutional ownership simultaneously and partially on tax avoidance in Indonesia. Methodology: This study uses a quantitative approach to the type of descriptive research. The population of this research is property, real estate, and building constructs companies from 2013 - 2017, as many as 63 companies, which listed on the Indonesia Stock Exchange (IDX). While the samples in this study were 31 companies. The data analysis method used is multiple linear regression analysis. Principal Findings: Profitability, leverage, company size, and institutional ownership partially influencing tax avoidance. However, the intensity of capital partly does not affect tax avoidance. Applications of this study: This study suggests that the government makes several efforts to intervene to increase tax literacy on companies, the public, and expand access to higher education, as well as improve the quality of the democratization process to enhance tax compliance in Indonesia. Novelty/Originality of this study: This research brings new evidence on the relationship between profitability, leverage, company size, and institutional ownership on tax avoidance in Indonesia.

scholarly journals EFFECT OF EXECUTIVE COMPENSATION, REPRESENTATIVES OF FEMALE CFO, INSTITUTIONAL OWNERSHIP AND COMPANY SIZES ON TAX AGRESSIVITY MEASURES

2019 ◽  
Vol 2 (2) ◽  
pp. 104
Author(s):  
Shie Fen ◽  
Ernie Riswandari
Keyword(s):  
Executive Compensation ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
The Other ◽  
Tax Revenue ◽  
Female Representation ◽  
Tax Aggressiveness ◽  
Research Analysis

Tax revenue is the main source of Indonesia’s revenue. On the other side, tax payer consider tax as an expense that should be minimized because it can reduce economic ability of companies  This is the reason why companies want to do same aggressive tax planning.The purpose of this research is to analyse the effect to executive compensation, CFOs female representation, institutional ownership, and firm size on tax aggressiveness. This research used 47 sample of manufacturing firms listed in Indonesian Stock Exchange for period on 2014-2016 that acquired by purposive sampling method. The method of research analysis was used multiple regression analysis.The result of this research showed that simultaneously, executive compensation, CFOs female representation, institutional ownership, and firm size has significant effect on tax aggressiveness. Partially, executive compensation has significant effect on tax aggressiveness. While the CFOs female representation, institutional ownership, and firm size has no significant effect on tax aggressiveness.The results of this research conclude that executive compensation is one of effective to minimize tax expense. On the other way, it indicates the larger amount of executive compensation will increase the level of tax aggressiveness. Keywords: Executive compensation, CFOs female representation, institutional    ownership, firm size, tax aggressiveness.

Thin Capitalization, Transfer Pricing Aggresiveness, Penghindaran Pajak

2018 ◽  
Vol 2 (1) ◽  
pp. 1-28
Author(s):  
Teza Deasvery Falbo ◽  
Amrie Firmansyah
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Tax Revenue ◽  
Thin Capitalization

The increase in tax revenue in Indonesia is not accompanied by an increase in tax ratio The low tax ratioindicatestax avoidance practices in Indonesia. Some tax avoidance practices can be conductedthrough transferpricing and thin capitalization.This study is aimed to examine empirically the effect of thin capitalization as well astransfer pricing aggressiveness on tax avoidance practice in Indonesia. This study uses manufacturing companieswhich are listed on Indonesia Stock Exchange (IDX) within the period 2013-2015. Using purposive sampling, theselected samples in this study are 90 companies, so the total sample is 270 samples. The hypothesis examinationused in this study is multiple linear regression analysis of panel data.The results of this study suggest that thincapitalization is positively associated with tax avoidance,while transfer pricing aggressivenessis not associated withtax avoidance.

scholarly journals Tax Avoidance of Mining Companies From the Return on Assets, Institutional Ownership, and Audit Committee Perspectives

2020 ◽  
Vol 1 (2) ◽  
pp. 076-089
Author(s):  
Tjahjani Murdijaningsih ◽  
Maratus Solihah ◽  
Krisnhoe Sukma Danuta
Keyword(s):  
Audit Committee ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Significant Decline ◽  
Audit Committees ◽  
Tax Revenue ◽  
Corporate Tax ◽  
Return On Assets ◽  
Mining Companies ◽  
State Revenue

Taxes are the largest state revenue, but tax companies are a burden that can reduce profits received by shareholders. Then in 2019 tax revenue from the mining sector in 2019 experienced a significant decline. Based on this, this study aims to see how the level of profitability of companies, institutional ownership and audit committees affect mining companies in avoiding taxes. By using 19 company samples for the 2016-2018 period, researchers found that profitability and audit committees could increase corporate tax avoidance. whereas institutional ownership has no influence on tax avoidance.

scholarly journals Pengaruh Corporation Risk dan Good Corporate Governance terhadap Tax Avoidance dengan Kepemilikan Institusional sebagai Variable Pemoderasi

2020 ◽  
Vol 17 (2) ◽  
Author(s):  
Tryas Chasbiandani ◽  
Tri Astuti ◽  
Sri Ambarwati
Keyword(s):  
Corporate Governance ◽  
Audit Quality ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Tax Rate ◽  
Good Corporate Governance ◽  
Common Effect ◽  
The Common ◽  
Corporate Risk

Tax avoidance measured by Earning Tax Rate (ETR) is considered to be able to describe the real activities of tax avoidance carried out by the company. The purpose of this study was to analyze the effect of Corporation Risk and Good Corporate Governance on Tax Avoidance with Institutional Ownership as a Moderating Variable. This study uses a sample of non-banking and financial companies listed on the Indonesia Stock Exchange for the period of 2014-2016. The analysis in this study uses the common effect method. The results of this study indicate that corporate risk does not significantly influence tax avoidance, but with institutional ownership as a moderating variable, corporate risk has a significant effect on corporate tax avoidance. Corporate governance as measured by institutional ownership, board of commissioners and audit quality has a significant effect on tax company avoidance.Tax avoidance yang diukur berdasarkan Earning Tax Rate (ETR) dianggap mampu menggambarkan aktivitas nyata dari tax avoidance yang dilakukan oleh perusahaan. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh Corporation Risk dan Good Corporate Governance Terhadap Tax Avoidance dengan  Kepemilikan Institusional  Sebagai Variable pemoderasi. Penelitian ini menggunakan sampel perusahaan non perbankan dan keuangan yang terdaftar di Bursa Efek Indonesia periode 2014 – 2016. Analisis dalam penelitian ini menggunakan metode common effect.  Hasil dari penelitian ini menunjukkan bahwa corporate risk tidak berpengaruh secara signifikan terhadap tax avoidance, namun dengan kepemilikan institusional sebagai variabel pemoderasi, corporate risk berpengaruh signifikan terhadap tax avoidance perusahaan.Corporate governance yang diukur dengan kepemilikan institusional, dewan komisaris dan kualitas audit berpengaruh signifikan terhadap tax avoidance perusahaan. 

scholarly journals The Effect of CEO Tenure, Capital Intensity, and Firm Size On Tax Avoidance

2021 ◽  
Vol 11 (1) ◽  
pp. 77-86
Author(s):  
Evi Khusnita Ulfa ◽  
Eny Suprapti ◽  
Sri Wahjuni Latifah
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Capital Intensity ◽  
Multiple Linear Regression Analysis ◽  
Ceo Tenure ◽  
Analysis Technique ◽  
Directorate General ◽  
The Government

The aim of this study is to examine the effect of CEO tenure, capital intensity, and firm size on tax avoidance. The sample of this study is 88 companies listed in Indonesia Stock Exchange (IDX) in 2019 were selected through purpose sampling. The data analysis technique used in this study is multiple linear regression analysis.  The results of the analysis show that CEO tenure has a positive effect on tax avoidance. This means that the longer the CEO tenure will lead to an increase in tax avoidance. Capital intensity and firm size have no effect on tax avoidance. This research has a novelty in the form impact of CEO tenure, capital intensity, and firm size on tax avoidance. Furthermore, the practical contribution to the government, especially the Directorate General of Taxes, is that long tenure  of CEO can lead to tax avoidance. The limitation in this study is the number of samples is less representative in representing the population. This is because there are still companies listed on the IDX that not provide information according to the sample criteria.    

scholarly journals TAX HEAVENS PHENOMENON: TAX PLANNING STRATEGY OR TAX AVOIDANCE

2020 ◽  
Vol 4 (1) ◽  
pp. 1-24
Author(s):  
Dinik Fitri Rahajeng Pangestuti ◽  
Nisrina Sari ◽  
Ambar Lestari
Keyword(s):  
Data Exchange ◽  
Tax Avoidance ◽  
Tax Planning ◽  
The Other ◽  
Planning Strategy ◽  
Exchange Of Information ◽  
Small Countries ◽  
Negative Effect ◽  
The Government ◽  
Fiscal Authority

Abstract Tax planning is one example of the use of regulatory loopholes. On the other hand for the Fiscal Authority, carrying out tax avoidance practices as a form of tax planning will have a negative effect on the Government and, for this reason, the Government makes fiscal corrections as its remedial. Many also hide their assets in tax heavens countries. This is so that the assets they have are not taxed. Tax heavens countries are usually small countries that apply very low taxes, some even do not impose taxes at all. However, the government has prepared an Automatic Exchange of Information (AEoI) data exchange plan that occurs in 2018, certainly will make tax evaders unable to run away from the pursuit of the tax authorities, even if they have to flee to tax heavens countries (tax heavens). Keywords: tax heavens, tax planning, Automatic Exchange of Information (AEoI)   Abstrak Perencanaan pajak adalah salah satu contoh penggunaan celah peraturan. Pada sisi lain bagi Otoritas Fiskal, melakukan praktik penghindaran pajak sebagai bentuk perencanaan pajak akan membawa efek negatif bagi Pemerintah dan, untuk itulah, Pemerintah melakukan koreksi fiskal sebagai remedialnya. Banyak juga yang menyembunyikan asetnya di negara-negara tax heavens. Hal ini bertujuan agar aset yang mereka punya tidak terkena pajak. Negara tax heavens biasanya merupakan negara kecil yang menerapkan pajak yang sangat rendah, bahkan ada yang tidak mengenakan pajak sama sekali. Namun, pemerintah telah menyiapkan Rencana pertukaran informasi data perbankan secara otomatis (Automatic Exchange of Information/AEoI) yang terjadi pada 2018, dipastikan akan membuat para pengemplang pajak tidak akan bisa lari dari kejaran otoritas pajak, sekalipun mereka harus kabur ke negara surga pajak (tax heavens). Kata kunci: Tax Heavens, Tax Planning, Automatic Exchange of Information (AEoI)

Assessing determinants of dividend policy of the government-owned companies in Indonesia

2019 ◽  
Vol 61 (5/6) ◽  
pp. 530-541
Author(s):  
Hasan Basri
Keyword(s):  
Dividend Policy ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Annual Data ◽  
Financial Leverage ◽  
Content Type ◽  
Indonesian Government ◽  
Dividend Payments ◽  
Asset Growth ◽  
The Government

Purpose The purpose of this study is to examine the influences of financial leverage, profitability, the growth of assets and institutional ownerships on the dividend payout of the Indonesian Government-owned companies. Design/methodology/approach Annual data from the period 2007 to 2013 of the 15 listed government-owned companies on the main board in the Indonesian Stock Exchange were analyzed using the multiple regressions. Findings Except for the growth of assets that has an insignificant effect on the dividend policy, the financial leverage and institutional ownerships were documented to have negative and significant influences on the dividend policy, while the profitability has a positive and significant effect on the dividend policy. These findings imply that the profitability, financial leverage and institutional ownership should be considered as the important factors by the Indonesian Government-owned companies in determining their dividend policy. Originality/value Originality in this paper is to establish a model of leverage, profitability, asset growth and institutional ownership of dividend payments of Indonesian Government-owned companies with a panel regression approach.

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