scholarly journals Pengaruh Intensitas Modal, Leverage, Likuiditas dan Profitabilitas terhadap Agresivitas Pajak

2021 ◽  
Vol 21 (3) ◽  
pp. 1222
Author(s):  
Mufrihatul Awaliyah ◽  
Ginanjar Adi Nugraha ◽  
Krisnhoe Sukma Danuta
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Capital Intensity ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
Tax Aggressiveness ◽  
Panel Data Regression ◽  
Data Regression ◽  
Food And Beverage

This purpose of this study was to determine the effect of independent variabels: capital intensity, leverage, liquidity and profitability on the dependent variable namely tax aggressiveness, which is proxied by using CETR in food and beverage sub sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The population in this study were 26 companies and obtained 13 companies using purposive sampling method. The data used is secondary data in the form of financial reports obtained through the website www.idx.co.id and the official website of the related company. The method in this research is panel data regression using Eviews software. The results showed that the capital intensity and profitability variabels had no positive on tax aggressiveness, while the leverage and liquidity variabels have a positive and significant effect on tax aggressiveness.

Pengaruh Jumlah Dewan Komisaris, Leverage, Profitabilitas, Intensitas Modal, Cash Flow, Dan Ukuran Perusahaan Terhadap Konservatisme (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2017)

2019 ◽  
Vol 8 (1) ◽  
pp. 17-24
Author(s):  
Siti Suharni ◽  
Arini Wildaniyati ◽  
Dea Andreana
Keyword(s):  
Cash Flow ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Capital Intensity ◽  
Financial Statements ◽  
Descriptive Statistics ◽  
Company Size ◽  
Manufacturing Companies ◽  
Financial Reports

This study is aimed at examining the effects of the Number of Board of Commissioners, Leverage, Profitability, Capital Intensity, Cash Flow, and Company Size toward Conservatism in the manufacturing companies listed on the Indonesian Stock Exchange (IDX). The population used in this study is the yearly financial statements on firm of manufacturing listed at BEI period 2012-2017, using purposive sampling method. The type of data used is secondary data obtained from yerly financial reports published and downloaded through the official BEI website. Data analyzed with Descriptive statistics, test of classic assumption and exmination of hypothesis with multiple linier regression method. The result of hypothesis research shows variable Profitability and Cash Flow have a significant effect on the ability of Conservatism, while the Number of Board of Commissioners, Leverage, Capital Intensity, and Company Size has no effect on the ability of Conservatism.

scholarly journals Intellectual Capital Food And Beverage Sub-Sector Manufacturing Companies And The Factors

2021 ◽  
Vol 2 (2) ◽  
pp. 432-442
Author(s):  
Dirvi Surya Abbas ◽  
Arry Eksandy
Keyword(s):  
Intellectual Capital ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Time Period ◽  
Panel Data Regression ◽  
Data Regression ◽  
Food And Beverage

The Purpose of this study was to determine the effect of company age, leverage, and independent commissioners on intellectual capital in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI). The research time period used is 3 years, namely the 2016-2018 period. The population of this study includes all food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2016-2018 period. The sampling technique was using purposive sampling technique. Based on the predetermined criteria, 17 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that Leverage and Independent Commissioner had no influence on Intellectual Capital. However, the variable company age has an influence on intellectual capital.

scholarly journals Perspektif Leverage, Capital Intensity, dan Manajemen Laba Terhadap Tax Agreesiveness

2021 ◽  
Vol 22 (1) ◽  
Author(s):  
Yayang Eka Pratiwi ◽  
Rachmawati Meita Oktaviani
Keyword(s):  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Capital Intensity ◽  
Financial Statement ◽  
Earning Management ◽  
Manufacturing Companies ◽  
Analysis Techniques ◽  
Panel Data Regression ◽  
Data Regression

The research aims to analyze the factors that are affecting the tax agreesiveness. The research includes as a quantitative research by using a secondary data that obtained from the financial statement of the company. The population of the research is the entire manufacturing company listed in the Indonesian Stock Exchange during the year of 2016-2019. The collected sample is conducted by using a purposive sampling of company listed in the Indonesia Stock Exchange in 2016-2019, the financial statement in rupiahs, and manufacturing companies with a CETR of less than one. The sample has met the criteria of 32 companies in four years. The used data analysis techniques by panel data regression using EViews 10. The result shows that the Leverage and Earning Management has a positive impac in the tax agreesiveness, while the variables on capital intensity do not affect the tax agreesiveness.

scholarly journals Capital Intensity, Leverage, Return on Asset, dan Ukuran Perusahaan Terhadap Agresivitas Pajak

2021 ◽  
pp. 134-147
Author(s):  
Andi Prasetyo ◽  
Sartika Wulandari
Keyword(s):  
Firm Size ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Capital Intensity ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
Tax Aggressiveness ◽  
Directorate General

Tax aggressiveness is the act of manipulating profits carried out through tax planning that can be both legal and illegal. Measurement of tax aggressiveness using the comparison formula for tax expense and income (ETR). The purpose of this study is to test whether there is an effect of Capital Intensity, Leverage, Return on Assets, and Company Size on Tax Aggressiveness. This type of research includes quantitative research using secondary data obtained from company financial reports. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2019. The sampling technique used purposive sampling with the criteria of manufacturing companies listed on IDX, the financial reports in rupiah, and manufacturing companies with an ETR value of less than one. The samplehas met the criteria of 249 companies. The data analysis method used is panel data regression using Eviews 9.0. The results showed that Capital Intensity, Leverage,ROA and Firm Size have no effect on Tax Aggressiveness. The result of this study have implications for the Directorate General of Taxes (DGT) to detect the practice of tax aggressiveness by companies.  Keywords: Tax Agressiveness, Capital Intensity, Leverage, ROA,and Firm Size

scholarly journals Determinasi Profitabilitas, Leverage, Ukuran Perusahaan, Intensitas Modal dan Umur Perusahaan terhadap Tax Avoidance

2021 ◽  
Vol 5 (1) ◽  
pp. 158
Author(s):  
Erika Rahmawati ◽  
Siti Nurlaela ◽  
Yuli Chomsatu Samrotun
Keyword(s):  
Firm Size ◽  
Quantitative Research ◽  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Capital Intensity ◽  
General Idea ◽  
Manufacturing Companies ◽  
Food And Beverage

Tax avoidance is not a simple idea, but a general idea is a lack of resources and expertise. This study aims to examine and analyze profitability, leverage, firm size, capital intensity, and company age against tax avoidance. This type of research is quantitative research. The sampling method used was purposive sampling method with a sampling based on certain criteria. So that there are 13 companies that meet the sample criteria. The population in this study is the Manufacturing Companies in the Consumer Goods Industry Sector, the food and beverage sub-sector which are listed on the Indonesia Stock Exchange (BEI) in 2014-2019. The data used in this study are secondary data in the form of financial statements. The analysis method used is multiple regression analysis. The results of this study indicate that the variables of profitability and firm size have an effect on tax avoidance. Meanwhile, leverage, capital intensity and company age have no effect on tax avoidance.

scholarly journals The Effect of Capital Adequacy and Liquidity on Profitability in Food and Beverage Sub Sector Manufacturing Companies Listed on the Indonesia Stock Exchange (ISE) Period 2015-2018

2019 ◽  
Vol 1 (1) ◽  
pp. 1-7
Author(s):  
Irma Melani ◽  
Suroso Suroso ◽  
Nurul Musqori
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Capital Adequacy ◽  
Financial Statement ◽  
Manufacturing Companies ◽  
Independent Variables ◽  
Panel Data Regression ◽  
Data Regression ◽  
Food And Beverage ◽  
Comprehensive Picture

This study aims to analyze the effect of the independent variables on the dependent variable. The independent variables are Capital Adequacy (CAR) and Liquidity (CR) while the dependent variable is Profitability (ROA) in Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange (ISE) for the period of 2015-2018. The sample in this study consisted of 8 companies listed on the Indonesia Stock Exchange (ISE) for 4 years in the 2015-2018 period. The data used in this study is to use the company's financial statement data published on the Indonesia Stock Exchange (ISE) website and the official website of each company. The data used are secondary data and the method used is panel data regression analysis with the help of the Eviews 9 program to obtain a comprehensive picture of the relationship between one variable with another variable. The results showed that CAR significantly influenced ROA, CR did not influence significantly ROA, CAR and CR simultaneously had an effect on ROA. The effect of CAR and CR on ROA of 92.47% while the remaining 7.33% is influenced by other factors not included in the research model.

scholarly journals PENGARUH MANAJEMEN LABA, PROPORSI KOMISARIS INDEPENDEN, PROFITABILITAS, CAPITAL INTENSITY, DAN LIKUIDITAS TERHADAP TAX AGGRESSIVENESS (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016)

2018 ◽  
Vol 11 (2) ◽  
Author(s):  
Leem Sufia ◽  
Ernie Riswandari
Keyword(s):  
Earnings Management ◽  
Stock Exchange ◽  
Control Variable ◽  
Secondary Data ◽  
Capital Intensity ◽  
Tax Planning ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Purposive Sampling ◽  
Result Show

<p><strong><em>ABSTRACT</em></strong><strong><em>:</em></strong><em> Taxes are the main source of state revenue. The greater amount of tax revenue attainment can support the national economy. However, on the other hand, taxes are a burden that can reduce income for taxpayer. This encourage taxpayer to make every effort to reduce the tax burden from legal tax planning to illegal. Excessive tax planning will result to tax aggressiveness. </em><em>This study aims to examine, analyse, and obtain empirical evidence about the effect of earnings management, proportion of independent commissioners, profitability, capital intensity, and liquidity to tax aggressiveness. This research is also to compare the result of prior researches. The population in this research is 144 manufacturing companies that listed in Indonesian Stock Exchange from 2012 to 2016. Sample consist of 51 manufacturing companies, selected using one of nonprobability sampling method, which is purposive sampling type. The data type is secondary data which collected from IDX website. The statistical method used in this research is multiple regression analysis. These results indicates that earnings management and profitability have a significant influence to tax aggressiveness. While the proportion of independent commissioners, capital intensity, dan liquidity have no influence toward tax aggressiveness. But, if earnings management, proportion of independent commissioners, profitability, capital intensity, and liquidity simultantly tested with the control variable which are size and leverage the result show that there is significant association with the tax aggressiveness</em><em>.</em><em></em></p><p><em> </em></p><p><strong><em>Keyword</em></strong><em> : </em><em>Tax aggressiveness, earnings management, proportion of independent commissioners, profitability, capital intensity, liquidity, size, leverage.</em><em></em></p><p><strong> </strong></p><p><strong>ABSTRAK:</strong> Pajak merupakan sumber utama penerimaan negara. Semakin besar jumlah penerimaan pajak maka dapat mendukung perekonomian nasional. Namun, di sisi lain, pajak merupakan beban yang dapat mengurangi penghasilan bagi wajib pajak. Hal ini mendorong wajib pajak untuk melakukan segala upaya untuk menekan beban pajak mulai dari perencanaan pajak yang legal hingga ilegal. Perencanaan pajak yang berlebihan akan menimbulkan agresivitas pajak. Penelitian ini bertujuan untuk menguji, menganalisis, dan memperoleh bukti empiris mengenai pengaruh manajemen laba, proporsi komisaris independen, profitabilitas, <em>capital intensity</em>, dan likuiditas terhadap <em>tax aggressiveness</em>. Penelitian ini juga membandingkan hasil dengan penelitian sebelumnya. Populasi dari penelitian ini adalah 144 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2012 sampai dengan 2016. Sampel terdiri dari 51 perusahaan manufaktur yang dipilih menggunakan salah satu metode <em>nonprobability sampling</em>, yaitu tipe <em>purposive sampling</em>. Tipe data adalah data sekunder yang diperoleh dari situs IDX. Metode statistik yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa manajemen laba dan profitabilitas berpengaruh signifikan terhadap <em>tax aggressiveness</em>. Sedangkan proporsi komisaris independen, <em>capital intensity</em>, dan likuiditas tidak berpengaruh terhadap <em>tax aggressiveness</em>. Namun, jika manajemen laba, proporsi komisaris independen, profitabilitas, <em>capital intensity</em>, dan likuiditas diuji secara bersama-sama dengan variabel kontrol, yaitu ukuran perusahaan dan <em>leverage</em> menunjukkan terdapat pengaruh terhadap <em>tax aggressiveness</em>.</p><p> </p><p><strong>Kata kunci</strong>: Agresivitas pajak, manajemen laba, proporsi komisaris independen, profitabilitas, <em>capital intensity</em>, likuiditas, ukuran perusahaan, <em>leverage</em>.</p>

scholarly journals MODAL INTELEKTUAL, KEPEMILIKAN INSTITUSIONAL TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN

2020 ◽  
Vol 12 (1) ◽  
pp. 15-24
Author(s):  
Nurramayuningsih Nurramayuningsih ◽  
Mujibah A. Sufyani
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Firm Value ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Panel Data Regression ◽  
Data Regression

Knowledge and intangible assets become the important source of competitive advatage for company (knowledgw-based economy). The study aims was to investigate the effect of intellectual capital, institutional ownership to profitability and firm value. Sample used were 6 manufacturing companies of sub sectors consumer goods industry listed on the Indonesia Stock Exchange from 2012 to 2017, with purposive sampling, secondary data, and panel data regression analysis. The results indicated that simultaneous intellectual capital and institutional ownership affected financial performance. Partially intellectual capital had a positive and significant effect on financial performance, but institutional ownership did not have significant effect. Financial performance has a positive and significant effect on firm value. Intelectual capital had an important roles to increase performance and value of the firm.

scholarly journals PENGARUH LEVERAGE, INTENSITAS ASET TETAP, DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK

2021 ◽  
Vol 14 (2) ◽  
pp. 417-427
Author(s):  
Eka Ridho Nur Rochmah ◽  
Rachmawati Meita Oktaviani
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Panel Data Regression ◽  
Data Regression ◽  
Fixed Assets ◽  
Positive Effect

This study aims to determine the effect of leverage, fixed asset intensity, and firm size on tax aggressiveness. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The sample of this research was taken using non-probability sampling method with purposive sampling technique and certain criteria. The method used in this research is panel data regression analysis. The results of this study indicate that leverage has a significant positive effect on tax aggressiveness, while the intensity of fixed assets has no effect on tax aggressiveness, and firm size has a significant positive effect on tax aggressiveness. The implications of the results of this study provide input to companies in making decisions to minimize the tax burden paid so that companies can be more aggressive towards taxes.

scholarly journals THE Determinant of Dividend Policy on Manufacturing Companies Listed on BEI

2020 ◽  
Vol 5 (4) ◽  
Author(s):  
Dahlia Br Pinem ◽  
Azzahra Meirizqi Louisa Tindangen ◽  
P. Dewi Cahyani
Keyword(s):  
Panel Data ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Secondary Data ◽  
Test Results ◽  
Manufacturing Companies ◽  
Data Types ◽  
Significance Level ◽  
Panel Data Regression ◽  
Data Regression

This research belong to determine the factors that influence dividend policy on manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study uses dividend policy as the dependent variable. Meanwhile the independent variables in this study are profitability, and leverage. This is a quantitative study using secondary data types and panel data regression analysis as a method of analysis. The population in this study was 669 companies that were listed on the IDX. Samples were selected by means of purposive sampling methods which included 39 manufacturing companies in the 2016- 2018 period. Panel data regression test results with a significance level of 0.05 had explained that profitability has a significant effect on dividend policy, and leverage has no significant effect effect on dividend policy.

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