AGRESIVITAS PAJAK YANG DIPENGARUHI OLEH KOMPENSASI EKSEKUTIF, KONEKSI POLITIK, PERTUMBUHAN PENJUALAN, LEVERAGE DAN PROFITABILITAS

This research aims to prove that tax aggressiveness is influenced by executive compensation, political connections, sales growth, leverage, and profitability. The annual reports of BUMN & BUMS companies in the non-financial sector are secondary data used in this study and by using the purposive sampling method in selecting the sample. The method of analysis used in this study is multiple linear regression. The result shows that the executive compensation variable has a positive effect on tax aggressiveness. Political connection variables, sales growth, and leverage have a negative effect on tax aggressiveness, while the profitability variable has no effect on tax aggressiveness. Keywords: Executive compensation, political connection, sales growth, leverage, profitability, tax aggressiveness

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Pengaruh Manajemen Laba, Umur Perusahaan dan Leverage Terhadap Tax Avoidance

Akuisisi: Jurnal Akuntansi ◽

10.24127/akuisisi.v15i2.405 ◽

2020 ◽

Vol 15 (2) ◽

pp. 18-25

Author(s):

Nur Indah Permatasari

Keyword(s):

Earnings Management ◽

Sampling Method ◽

Stock Exchange ◽

Tax Avoidance ◽

Secondary Data ◽

Annual Reports ◽

Manufacturing Companies ◽

Management Company ◽

Negative Effect ◽

Positive Effect

The main objective in this study is to determine whether earnings management, company age has a positive effect on tax avoidance and leverage has a negative effect on tax avoidance. The type of data used is secondary data. This study uses secondary data obtained from annual reports of manufacturing companies that have been on the Stock Exchange during 2014-2017. The sampling method used was puposive sampling. Data were analyzed using SPSS version 21. The results showed that earnings management had a positive effect on tax avoidance. While the company's age and leverage have no effect on tax avoidance.

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TATA KELOLA, KOMPENSASI CEO, KARAKTERISTIK CEO, ACCOUNTING IRREGULARITIES DAN TAX AGGRESSIVENESS

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v6i2.5451 ◽

2019 ◽

Vol 6 (2) ◽

pp. 285

Author(s):

Ririn Juliawaty ◽

Christina Dwi Astuti

Keyword(s):

Corporate Governance ◽

Ceo Compensation ◽

Stock Exchange ◽

Secondary Data ◽

Analysis Model ◽

Tax Aggressiveness ◽

Ceo Tenure ◽

Negative Effect ◽

Independent Variable ◽

Positive Effect

The purpose of this research is to examine the effect of corporate governance, CEO characteristic, CEO compensation, and accounting irregularities on tax aggressiveness. The dependent variable in this research is tax aggressiveness, while the independent variable in this research are corporate governance, characteristic CEO and CEO compensation.This study used secondary data with entire population manufacture companies listed at the Indonesia Stock Exchange (BEI) for 2015 -2017. The research sample are consists of 37 companies. The sampling method used to determine the sample is purposive sampling. The analysis model used in this research is multiple regression of panel data.Based on analytical results concluded that independent director have a significant and negative effect on tax aggressiveness while accounting irregularities has a significant and positive effect on tax aggressiveness. The board size, CEO compensation, age, and CEO tenure have no significant effect on tax aggressiveness.

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PENGARUH PERTUMBUHAN PENJUALAN, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PROFITABILITAS PADA PERUSAHAAN FOOD AND BEVERAGE BEI

E-Jurnal Manajemen Universitas Udayana ◽

10.24843/ejmunud.2018.v07.i11.p16 ◽

2018 ◽

Vol 7 (11) ◽

pp. 6239

Author(s):

I Ketut Alit Sukadana ◽

Nyoman Triaryati

Keyword(s):

Stock Exchange ◽

Secondary Data ◽

Analytical Techniques ◽

Linear Regression Method ◽

Company Size ◽

Sales Growth ◽

Food And Beverage ◽

Negative Effect ◽

Corporate Profits ◽

Positive Effect

Profit or corporate profits needed for the life of the company to gain profit. The purpose of this study is to determine the effect of sales growth, leverage, and company size on profitability. This research was conducted at Food and Beverage Company in Indonesia Stock Exchange period 2012-2016. Number of population as many as 16 companies, sample in this research as many as 11 companies with purposive sampling method. Data collection is done through secondary data. Analytical techniques conducted in this study using multiple linear regression method using independent variables of sales growth, leverage, and company size. Based on the results of the analysis found that the variable of sales growth, leverage, and company size simultaneously have a significant effect on profitability. This shows the increasing value of sales growth and size of the company and the declining value of leverage then profitability will increase. Partial sales growth has a significant positive effect on profitability. Partial leverage has a significant negative effect on profitability. The size of the company partially positively insignificant to profitability.

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PENGARUH KOMISARIS INDEPENDEN DAN KOMPENSASI EKSEKUTIF TERHADAP AGRESIVITAS PAJAK

INFO ARTHA ◽

10.31092/jia.v3i1.563 ◽

2019 ◽

Vol 3 (1) ◽

pp. 55-65 ◽

Cited By ~ 1

Author(s):

Rahadi Nugroho ◽

Devandanny Rosidy

Keyword(s):

Quantitative Method ◽

Sampling Method ◽

Stock Exchange ◽

The Other ◽

Tax Aggressiveness ◽

Purposive Sampling ◽

Panel Data Regression ◽

Data Regression ◽

Negative Effect ◽

Positive Effect

ABSTRACTThis study aims to analyze the effect of proportion of independent commissioner and executive’s compensation on tax aggressiveness. This research uses quantitative method by using panel data regression analysis. The population in this research is all financial sectors firm listed in the Indonesia Stock Exchange in the year 2014 - 2017. The sample was selected by using purposive sampling method and acquired 59 firms and 236 observations. The result of this study indicates that executive’s compensation has negative effect on tax aggressiveness. On the other hand, Proportion of independent commissioner has positive effect on tax aggressiveness.. ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh proporsi komisaris independen dan kompensasi eksekutif terhadap agresivitas pajak. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan analisis regresi data panel. Populasi dalam penelitian ini adalah seluruh perusahaan sektor jasa keuangan yang terdaftar di Bursa Efek Indonesia dalam periode 2014 sampai dengan 2017. Sampel dalam penelitian ini dipilih dengan menggunakan metode purposive sampling yang menghasilkan sampel sebanyak 59 perusahaan dan 236 observasi. Penelitian ini menyimpulkan kompensasi eksekutif berpengaruh negatif terhadap agresivitas pajak. Sementara itu, proporsi komisaris independen berpengaruh positif terhadap agresivitas pajak.

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PENGARUH CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, DAN KEPEMILIKAN MAYORITAS TERHADAP AGRESIVITAS PAJAK

Paradigma ◽

10.33558/paradigma.v17i2.2315 ◽

2020 ◽

Vol 17 (2) ◽

pp. 57-68

Author(s):

Puput Putrianika

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Multiple Regression ◽

Sampling Method ◽

Secondary Data ◽

Corporate Tax ◽

Tax Aggressiveness ◽

Negative Effect ◽

Corporate Social

This study aims to examine the effect of corporate governance (CG), corporate social responsibility (CSR), and majority ownership on corporate tax aggressiveness. The method used is descriptive with a quantitative approach. The data used in this research is secondary data obtained from www.idx.co.id and IICG. Data were analyzed using multiple regression with SPSS 22.0 software. The research sample was taken using purposive sampling method. The sample of this study used 9 companies that were included in the CGPI ranking during the years 2012-2015. The results showed that corporate governance and majority ownership had no effect on tax aggressiveness. Meanwhile, corporate social responsibility has a significant negative effect on tax aggressiveness. For further research, it is expected to use other variables that can influence tax aggressiveness and to use other proxies to measure the level of tax aggressiveness.

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PENGARUH PEMBIAYAAN MUDHARABAH, MUSYARAKAH, MURABAHAH, DAN IJARAH TERHADAP PROFITABILITAS 4 BANK UMUM SYARIAH PERIODE 2013-2016

Jurnal Organisasi dan Manajemen ◽

10.33830/jom.v14i2.159.2018 ◽

2018 ◽

Vol 14 (2) ◽

pp. 140-150

Author(s):

Purnama Putra

Keyword(s):

Sampling Method ◽

Research Result ◽

Secondary Data ◽

Significant Positive Effect ◽

Financial Reports ◽

Purposive Sampling ◽

Negative Effect ◽

Quantitative Descriptive ◽

Positive Effect ◽

Descriptive Method

This research employ quantitative descriptive method aimed at testing the effects of Mudharabah, Musyarakah, Murabahah, and Ijarah Financings simultaneously and partially on the profitability of Sharia Banks in 2013-2016. This research uses secondary data taken from financial reports of Sharia Banks (Bank Umum Syariah/BUS) registered at the Bank of Indonesia. The data is analyzed using multiple linear regression. Four Sharia Banks were used as samples in this study which provide financial reports per three months. They are chosen using purposive sampling method. From the research result, it can be inferred that mudharabah financing does not have significant effect, musyarakah financing has significant negative effect, while murabahah and ijarah financings have significant positive effect by partially on profitability. Whereas simultaneously have positive significant to profitability. Penelitian ini bertujuan untuk mengetahui pengaruh pembiayaan mudharabah, musyarakah, murabahah, dan ijarah terhadap profitabilitas Bank Umum Syariah yang terdaftar di Bank Indonesia Periode 2013-2016. Data yang digunakan adalah laporan keuangan Bank Umum Syariah (BUS) yang terdaftar di Bank Indonesia. Data dianalisis menggunakan regresi linear berganda. Sampel dalam penelitian ini sebanyak 4 Bank Umum Syariah, yang menyediakan laporan keuangan per triwulan. Sampel diambil menggunakan teknik pengambilan purposive sampling. Hasil dari penelitian ini menunjukkan secara parsial bahwa pembiayaan mudharabah tidak berpengaruh, pembiayaan musyarakah berpengaruh negatif signifikan, pembiayaan murabahah berpengaruh positif signifikan, pembiayaan ijarah berpengaruh positif signifikan terhadap profitabilitas ROE. Sedangkan secara simultan pembiayaan mudharabah, musyarakah, murabahah dan ijarah berpengaruh positif signifikan terhadap profitabilitas.

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Political Connection and Firm’s Performance Among Malaysian Firms

International Journal of Financial Research ◽

10.5430/ijfr.v11n3p146 ◽

2020 ◽

Vol 11 (3) ◽

pp. 146

Author(s):

Nurul Azlin Azmi ◽

Nor Balkish Zakaria ◽

Fazrul Hanim Abd Sata ◽

Zuraidah Mohd Sanusi

Keyword(s):

Important Implication ◽

General Election ◽

Political Connections ◽

Board Independence ◽

Political Connection ◽

Return On Equity ◽

Listed Firms ◽

Negative Effect ◽

The Government ◽

Positive Effect

The purpose of this study is to examine the influence of political connections on firms’ performance by controlling the effect of board attributes and firms’ characteristics. Specifically, it is argued that politically connected firms enjoy a lot of benefits from the government and said to provide greater chances for the firms to increase their wealth. By using 156 public listed firms between the study period of 2012 to 2017, this study maps out political connection based on the 13th Malaysian general election. The results reveal that the appearance of political connections on board gives significant and negative effect on Tobin Q, while significant and positive effect on Return on Asset (ROA) and Return on Equity (ROE). Board independence is also significant to firms’ performance. This result implies that political connection is a favour for a better firm’s performance and not to firm’s value. The findings have an important implication to investors as it suggests that firms with political connection on board perform better.

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PENGARUH AUDIT TENURE, UKURAN AUDITOR, SPESIALISASI AUDIT DAN AUDIT CAPACITY STRESS TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang listed di BEI tahun 2010-2015)

Jurnal Riset Akuntansi Dan Bisnis Airlangga ◽

10.31093/jraba.v1i1.4 ◽

2017 ◽

Vol 1 (1) ◽

Author(s):

Deddy Kurniawansyah

Keyword(s):

Management Practices ◽

Control Variable ◽

Secondary Data ◽

Analysis Data ◽

Earning Management ◽

Annual Reports ◽

Negative Effect ◽

Manufacture Industry ◽

Study Population ◽

Positive Effect

The purpose for this research is to test audit tenure, auditor size, audit specialization industry, and audit capacity stress to earning management manufacture industry listed in the BEI in 2010-2015. In this research, we use leverage, firms size, and ROA as Control variable. This study population was manufacture industry listed in the BEI in 2010-2015. This population use criteria population by 703 annual reports manufacture industy. The sampling used in this study a sensus method. Source of data is secondary data, obtained from annual reports of manufacture industry in BEI. This study used multiple regretion analysis to analysis data with the help of the program Partial Last Square (PLS). The results obtained in this study is audit tenure, and audit capacity stress has a positive effect on earning management manufacture industry. Auditor size, and audit specialization industry has a negative effect on earning management manufacture industry. For control variable, the results obtained is leverage, firms size, and ROA has a positive effect on earning management manufacture industry. The results provide more informed basis for investors to be more selective in investing their funds. To reduce earnings management practices in companies should principals switched auditors periodically or less than 3 years, and using scale big four auditors, and has specialized audit industry. Keyword : audit tenure, auditor size, audit specialization industry, audit capacity stress, earnins management

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THE DETERMINANT OF FINANCIAL INFORMATION DISCLOSURE ON INDONESIAN LGs WEBSITE

Asia Pacific Fraud Journal ◽

10.21532/apfj.001.16.01.01.07 ◽

2017 ◽

Vol 1 (1) ◽

pp. 85

Author(s):

Kurniawan Cahyo Utomo ◽

Y Anni Aryani

Keyword(s):

Local Governments ◽

Information Disclosure ◽

Research Method ◽

Sampling Method ◽

Secondary Data ◽

Research Data ◽

Financial Information ◽

Audit Opinion ◽

Negative Effect ◽

Positive Effect

This research aims to find out the effect of size, leverage, wealth, audit opinion, liquidity, and press visibility of Local Governments (LGs) on the financial information disclosure through Indonesian LGs website. Center for Regional Information Study (Pattiro) states that only 28% of LGs disclose their financial information through website, and this proves lack of public transparency. This research method is using multiple linear regression. The population is 456 Local Governments (LGs) in Indonesia, with the research sample as many as 187 LGs conducted using purposive sampling method. The type of research data is secondary data. Empirical results show that size and wealth have positive effect on the financial information disclosure through website. Press visibility has negative effect on the financial information disclosure through website. While leverage, audit opinion, and liquidity do not have effect on the financial information disclosure through website. The implication of this research is that The Ministry of Home Affairs could develop a system of reward and punishment to motivate the LGs to improve their level of financial information disclosure through the website.

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KONEKSI POLITIK DAN AGRESIVITAS PAJAK: PERAN DIVERSITAS GENDER SEBAGAI VARIABEL MODERASI

Media Riset Akuntansi Auditing & Informasi ◽

10.25105/mraai.v21i2.9794 ◽

2021 ◽

Vol 21 (2) ◽

pp. 273

Author(s):

Abidah Dwi Rahmi Satiti ◽

Mohammad Syafik ◽

Wahyu Widarjo

Keyword(s):

Quantitative Research ◽

Gender Diversity ◽

Secondary Data ◽

Political Connections ◽

Tax Aggressiveness ◽

Management Actions ◽

Tax Management ◽

The Government ◽

And Gender ◽

Positive Effect

Aggressive tax management actions lead to a low tax ratio in Indonesia. The purpose of this study was to determine the effect of political connections on tax aggressiveness and to determine the moderation of gender diversity on the effect of political connections on tax aggressiveness. This research is a type of quantitative research using moderated regression analysis using STATA software. The dependent variable of this study is tax aggressiveness, the independent variable is political connections and the moderating variable is gender diversity. The sample of this research is the mining sector companies listed on the IDX during the 2015-2019 period. Secondary data is obtained based on the annual financial statements that are on the IDX. The findings show that political connections have a positive effect on tax aggressiveness and gender diversity cannot moderate the positive effect of political connections on tax aggressiveness. This research has implications for the government in making regulations related to taxation and input to the government to pay attention to political connections as a gap in aggressive tax management. This research also contributes to companies in giving consideration to avoiding tax aggressiveness because it can damage the company's reputation, as well as providing input to companies to pay attention to the existence of political connections and gender diversity.

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