Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Sub Sektor Otomotif Yang Terdaftar Di Bursa Efek Indonesia

Taxes are a very large source of state revenue which is used to finance government expenditures, such as financing government administration, building infrastructure, providing education and health facilities. Taxes are said to be mandatory because they are already stated in the law and there are even regulations governing taxation. Every taxpayer is required to take part so that the growth and implementation of national development can run well. The type of research used is descriptive quantitative analysis method. This study uses secondary data obtained from the documentation. Quantitative descriptive analysis is done by collecting and classifying according to certain criteria or patterns, the data that has been quantified and the analysis is used to get a systematic picture of the contents of a document. Sources of data used in this study is secondary data sources, namely data obtained from existing documents. So that data in finished form has been collected and then processed by other parties and is usually in the form of publications. The secondary data used is in the form of the annual report of companies listed on the IDX in 2015-2019 related to research variables. The data in this study comes from the Indonesia Stock Exchange website and the company's website. The results of the research and discussion can be concluded. There is a partial negative and significant effect between the profitability variable (ROA) on tax avoidance in manufacturing companies in the automotive sub-sector. There is a positive and partially significant effect between company size variables on tax avoidance in manufacturing companies in the automotive sub-sector. There is a simultaneous significant effect between profitability (ROA) and firm size on tax avoidance in manufacturing companies in the automotive sub-sector.

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Faktor-faktor yang mempengaruhi nilai perusahaan pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia Tahun 2016-2019

Jurnal Paradigma Ekonomika ◽

10.22437/jpe.v16i4.13329 ◽

2021 ◽

Vol 16 (4) ◽

pp. 717-728

Author(s):

Tina Novianti Sitanggang ◽

Yolanda Angel Sabatani Doloksaribu

Keyword(s):

Firm Value ◽

Stock Exchange ◽

Descriptive Analysis ◽

Sample Selection ◽

Secondary Data ◽

Numerical Data ◽

Manufacturing Companies ◽

Quantitative Descriptive Analysis ◽

Financial Report ◽

Quantitative Descriptive

The purpose of this study is only to test whether there is an effect of Capital Structure (DER), Current Ratio (CR), Net Profit Margin (NPM), and Firm Size (UP) on Firm Value (NP). This research was conducted on Manufacturing Companies in the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange in 2016-2019. This research uses quantitative descriptive analysis. This type of research is in the form of knowledge that uses numerical data as a measuring tool to analyze. The number of samples used as many as 41 companies. Sample selection was made using purposive sampling. The data used for this research is secondary data, namely data in the form of annual financial report data for the 2016-2019 period. The data were tested by statistical data analysis in multiple regression analysis, where the classical assumption test was first tested using SPSS.

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Studi Empiris Faktor Diskriminan Tax Avoidance Pada Perusahaan Manufaktur Di Indonesia

Wahana ◽

10.35591/wahana.v24i2.346 ◽

2021 ◽

Vol 24 (2) ◽

pp. 195-216

Author(s):

Dwi Haryono Wiratno ◽

Rahmawati Hanny Yustrianthe ◽

Maria Purwantini ◽

Ronowati Tjandra

Keyword(s):

Corporate Governance ◽

Stock Exchange ◽

Descriptive Analysis ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Secondary Data ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Manufacturing Companies ◽

Return On Assets

This study aims to determine the effect of Return on Assets (ROA), Debt to Total Assets (DAR), and Corporate Governance (CG) on tax avoidance in manufacturing companies listed on the IDX for the 2015-2019 period. Corporate Governance is proxied by the Composition of the Independent Commissioner, and Tax Avoidance is proxied by the Effective Tax Rate (ETR). The population in this study were 179 companies listed on the IDX. The sample selection used purposive sampling technique and the research sample was obtained as many as 60 companies. The data in this study are secondary data obtained from the official website of the Indonesia Stock Exchange (BEI). The data analysis used is descriptive analysis followed by the requirements test including normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The statistical method used to analyze the data uses multiple linear regression analysis. The results showed that Return on Assets (ROA) had a significant negative effect on tax avoidance. Meanwhile, Debt to Total Assets (DAR) and Corporate Governance (CG), which are proxied by the composition of the independent board of commissioners, have no effect on tax avoidance in manufacturing companies listed on the IDX for the 2015-2019 period.

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DETERMINAN FAKTOR INTERNAL DAN EKSTERNAL TERHADAP NILAI PERUSAHAAN FOOD AND BEVERAGE DI BURSA EFEK INDONESIA

InFestasi ◽

10.21107/infestasi.v15i1.5481 ◽

2019 ◽

Vol 15 (1) ◽

pp. 32

Author(s):

Ameilia Damayanti ◽

Mira Munira

Keyword(s):

Stock Exchange ◽

Descriptive Analysis ◽

Secondary Data ◽

Sampling Technique ◽

Financial Statements ◽

Quantitative Descriptive Analysis ◽

Analysis Techniques ◽

Food And Beverage ◽

Study Population ◽

Quantitative Descriptive

<p><em>Companies with good financial performance will produce maximum profits so that they have a high return on investment. The purpose of this study is to prove and explain the effect of profitability (ROA), leverage (DER), and inflation partially to PBV of food and beverage companies listed on the Indonesia Stock Exchange (IDX), as well as the effect of profitability (ROA), leverage (DER), and inflation simultaneously to PBV at food and beverage companies listed on the IDX. The data used in the study are secondary data, in the form of audited financial statements of companies listed on the Indonesia Stock Exchange. The study population was 10 food and beverage companies listed on the IDX in 2012 - 2017 with the sampling technique used was purposive sampling. The analysis was carried out with quantitative descriptive analysis techniques using IBM SPSS 21. The results of data analysis showed that partially ROA had a significant effect on PBV, DER and inflation partially had no significant effect on PBV. Simultaneously ROA, DER, and inflation have a significant influence on the PBV of food and beverage companies listed on the IDX.</em></p>

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ANALISIS POTENSI FINANSIAL DITREES PADA INDUSTRI SEMEN TERDAFTAR DI BURSA EFEK INDONESIA

Jurnal Ilmiah Bina Manajemen ◽

10.33557/jibm.v3i1.828 ◽

2020 ◽

Vol 3 (1) ◽

pp. 47-57

Author(s):

Pupel Olengga ◽

Fitriya Fauzi

Keyword(s):

Financial Distress ◽

Stock Exchange ◽

Descriptive Analysis ◽

Secondary Data ◽

Cement Industry ◽

Z Score ◽

Quantitative Descriptive Analysis ◽

Grey Area ◽

Scor Model ◽

Quantitative Descriptive

The purpose of this research is to analyze how the potential financial distress in the cement industry are listed on the Indonesia Stock Exchange Byusing the altman z-score model and the springate model using secondary data on cement industry listed on the indonesia stock excange using quantitative descriptive analysis techniques the final result show that the financial performance analyzed using the altman z-scor model and the springate model on the cement industry listed on the indonesia stock exchange in 2013 to 2018 was in a state of no or experiencing financial difficulties. The result of the prediction of financial distrees or bankruptcy predictions are companies using the altman z-scor model in gray area and expriencing bankruptcy, namely PT. Indocement in 2017 and 2018 was in the grey area zone grey area and in 2017 experiencing financial ditrees, PT Semen Baturaja (Persero), Tbk went financial distrees in 2017 and 2018 while PT Solusi Bangun Indonesia,Tbk in 2013 to 2018 experienced financial distrees while the result of financial ditress, namely PT Solusi Bangun Indonesia, not yet in 2013 to 2018 while PT Semen Baturaja (Persero),Tbk in 2017 and 2018. Tujuan dari penelitian ini adalah untuk menganalisis bagaimana potensi kesulitan keuangan dalam industri semen terdaftar di Bursa Efek Indonesia. Dengan menggunakan model altman z-score dan model springate menggunakan data sekunder pada industri semen yang terdaftar di Bursa Efek Indonesia menggunakan deskriptif kuantitatif. teknik analisis hasil akhir menunjukkan bahwa kinerja keuangan yang dianalisis menggunakan model altman z-scor dan model springate pada industri semen yang terdaftar di bursa efek indonesia pada 2013 hingga 2018 dalam keadaan tidak ada atau mengalami kesulitan keuangan. Hasil prediksi financial distress atau prediksi kebangkrutan adalah perusahaan yang menggunakan model altman z-scor di grey area dan mengalami kebangkrutan, yaitu PT. Indocement pada 2017 dan 2018 berada di zona abu-abu zona abu-abu dan pada 2017 mengalami kesulitan keuangan, PT Semen Baturaja (Persero), Tbk mengalami kesulitan keuangan pada 2017 dan 2018 sedangkan PT Solusi Bangun Indonesia, Tbk pada 2013 hingga 2018 mengalami kesulitan keuangan sementara hasil financial ditress, yaitu PT Solusi Bangun Indonesia, belum pada 2013 hingga 2018 sedangkan PT Semen Baturaja (Persero), Tbk pada 2017 dan 2018.

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PENGARUH KONSERVATISME AKUNTANSI DAN PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN

JURNAL AKUNTANSI BERKELANJUTAN INDONESIA ◽

10.32493/jabi.v2i2.y2019.p134-147 ◽

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.

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Pengaruh Pendapatan Pembiayaan Mudharabah terhadap Profitabilitas (ROA) pada PT. Bank Muamalat Indonesia Tbk. Periode 2011-2015

Tasharruf: Journal Economics and Business of Islam ◽

10.30984/tjebi.v2i2.529 ◽

2018 ◽

Vol 2 (2) ◽

Author(s):

Indah Wahyuningsih

Keyword(s):

Descriptive Analysis ◽

Secondary Data ◽

Revenue Sharing ◽

Financial Statement ◽

Net Income ◽

Total Revenue ◽

Return On Assets ◽

Quantitative Descriptive Analysis ◽

Quantitative Descriptive ◽

Research Show

This research is about the influence of financing mudharabahincome of the result of profitability (return on assets) at PT. Bank Muamalat Indonesia Tbk. for period 2011 until 2015. The main problem in this research is how much financing mudharabahincome that calculated by ratio of mudharabahwhich is ratio of mudharabahincome and total revenue sharing income, influencing the profitability that calculated by return on assets (ROA) which is ratio of net income and total assets. This research has a purpose to describe and explain the influence between financing mudharabahincome with profitability (return on assets) at PT. Bank Muamalat Indonesia Tbk. for period 2011 until 2015. Research methods used in this research is quantitative descriptive analysis. The data used in this research is secondary data, in the form of financial statement of PT. Bank Muamalat Indonesia Tbk. as the population and the samples consist of quarter financial statement of PT. Bank Muamalat Indonesia that published from 2011 until 2015. The statistic method used to test the research hypothesis is simple regression. After following the quantitative procedural, the result of this research show that financial mudharabahincome has influence the profitability, which is proved with the significant value is 0,009 that smaller than 0.05. It means that financial musharabahincome has influence the profitability. Keyword : Mudharabah, Profitability, Return on Assets (ROA)

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The Effect of Corporate Governance on Tax Avoidance: Evidence from Indonesia

Management & Economics Research Journal ◽

10.48100/merj.v2i4.126 ◽

2020 ◽

Vol 2 (4) ◽

pp. 66-85

Author(s):

Feren Frisca Tania ◽

. Mukhlasin

Keyword(s):

Corporate Governance ◽

Internal Control ◽

Audit Committee ◽

Stock Exchange ◽

Tax Avoidance ◽

Secondary Data ◽

Audit Committees ◽

Annual Reports ◽

Manufacturing Companies ◽

Negative Effect

This study aims to analyze the effect of the effectiveness of internal control, independent commissioners, the expertise of the board of commissioners, the number of audit committees, and the expertise of the audit committee on tax avoidance in manufacturing companies listed in Indonesia Stock Exchange period 2016-2018. This research is expected to be a material consideration for companies in making decisions related to taxation. The deductive approach used in this study by developing hypotheses based on relevant theories and findings of previous studies. Agency theory is used to see the effect of corporate governance on tax avoidance. The data collection method uses secondary data from the company's financial statements and annual reports according to specific criteria. Data analysis was performed by descriptive statistics and multiple linear regression. The results of the regression analysis prove that effectiveness of internal control and number of audit committees had a positive effect which means higher effectiveness of internal control and number of audit committees cause more tax avoidance, conversely independent commissioners and expertise of the board of commissioners had a negative effect which shows greater independent commissioners and expertise of the board of commissioners cause less tax avoidance. Another result claim that the expertise of the audit committee did not affect on tax avoidance. In contrast to previous studies, this study is more varied by combining several independent variables. JEL Codes: G34, H26.

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CORPORATE OWNERSHIP, KARAKTERISTIK EKSEKUTIF, DAN INTENSITAS ASET TETAP TERHADAP PENGHINDARAN PAJAK

Jurnal Profita ◽

10.22441/profita.2019.v12.03.001 ◽

2019 ◽

Vol 12 (3) ◽

pp. 361

Author(s):

Umi Sulistiyanti ◽

R. Andro Zylio Nugraha

Keyword(s):

Stock Exchange ◽

Tax Avoidance ◽

Secondary Data ◽

Managerial Ownership ◽

Observation Data ◽

Corporate Ownership ◽

Manufacturing Companies ◽

Fixed Assets ◽

Negative Effect ◽

Positive Effect

Tax avoidance is a legal action carried out by corporate taxpayer to reduce, minimize, and alleviate the tax burden in the manner permitted by law. Nowdays, there are a lot of tax avoidance cases in Indonesia. Indonesia is ranked 11th largest with the highest tax avoidance cases with an estimated value of 6.48 billion US dollars. This study aims to analyze the Influence of corporate ownership, executive characteristics, and the intensity of fixed assets on tax avoidance.The research’s population of this study were 152 manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2015,2016, and 2017. This research samples were 62 companies or 167 observation data selected by purposive sampling method. The data used secondary data that obtained from Indonesia Stock Exchange (IDX) and it was analyzed by multiple regression.The results of the study show that Family Ownership and Institutional Ownership have no effect on Tax Avoidance. While managerial ownership has a positive effect on Tax Avoidance. Executive characteristics and Intensity of Fixed Assets have negative effect on Tax Avoidance.

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Tendensi dan komparasi Produk Domestik Regional Bruto dan Indeks Pembangunan Manusia Provinsi Kepulauan Bangka Belitung dan Kepulauan Riau

SOROT ◽

10.31258/sorot.16.1.25-32 ◽

2021 ◽

Vol 16 (1) ◽

pp. 25

Author(s):

Sarpina Sarpina ◽

Aning Kesuma Putri ◽

Hadi Suroso

Keyword(s):

Human Development ◽

Human Development Index ◽

Descriptive Analysis ◽

Secondary Data ◽

Central Bureau ◽

Domestic Product ◽

Quantitative Descriptive Analysis ◽

Development Index ◽

Quantitative Descriptive

Penelitian ini bertujuan untuk mengetahui tren dan perbandingan IPM dan PDRB di Provinsi Kepulauan Riau dan Bangka Belitung. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari berbagai sumber dan publikasi dari Badan Pusat Statistik Provinsi Kepulauan Riau and Bangka Belitung tahun 2014-2018. Analisis deskriptif kuantitatif untuk menjelaskan fenomena indeks pembangunan manusia dan PDRB di kedua provinsi tersebut. Temuan studi menemukan bahwa indeks pembangunan manusia dan produk domestik regional bruto mengalami peningkatan. Kondisi IPM di Provinsi Kepulauan Bangka Belitung dan Kepulauan Riau semakin membaik setiap tahunnya, dengan rata-rata IPM tertinggi selama periode 2014-2018. PDRB Kepualau Riau cenderung tumbuh lebih cepat dibanding Bangka Belitung. PDRB Provinsi Kepulauan Bangka Belitung dan Kepulauan Riau juga cenderung meningkat setiap tahun dengan rata-rata IPM selama periode 2014-2018. Kecenderungan pertumbuhan IPM Bangka Belitung lebih cepat dibandingkan di Kepulauan Riau.This study aims to determine the trend and comparison of HDI and GRDP in the Provinces of Riau Islands and Bangka Belitung. The data used in this study are secondary data obtained from various sources and publications from the Central Bureau of Statistics, Bangka Belitung and Riau Islands Province 2014-2018. A quantitative descriptive analysis to explain the phenomenon of the human development index and GRDP in the two provinces. The findings of the study found that the human development index and gross regional domestic product have increased. The HDI conditions in the Province of Bangka Belitung Islands and Riau Islands are getting better every year, with the highest HDI average during the 2014-2018 period. PDRB Kepualau Riau tends to grow faster than Bangka Belitung. The GRDP of the Bangka Belitung Islands and Riau Islands Provinces also tends to increase every year with an average HDI during the 2014-2018 period. The tendency of Bangka Belitung HDI growth is faster than in the Riau Islandscrisis is statistically significant to affect the gross regional domestic product growth.

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The Analysis of Application Income Tax Article 21 for Business Subject to Final Income Tax at CV RPT

Journal of Applied Sciences in Accounting, Finance and Tax ◽

10.31940/jasafint.v3i2.2126 ◽

2020 ◽

Vol 3 (2) ◽

pp. 97-103

Author(s):

N M S Ambarawati ◽

◽

W H Utthavi ◽

L M Wahyuni ◽

◽

...

Keyword(s):

Income Tax ◽

Descriptive Analysis ◽

Secondary Data ◽

Pension Benefit ◽

Quantitative Descriptive Analysis ◽

Permanent Employees ◽

Quantitative Descriptive ◽

Administrative Sanctions ◽

Pension Benefits ◽

A Company

This research aims to analyze and determine 1) The application of income tax article 21 on business subject to final income tax at CV RPT, 2) The potential for underpayment of article 21 income tax after calculating according to applicable tax regulations. CV RPT is a company engaged in the construction service business. For taxpayers who are subject to final income tax, benefit in kind given to employees is the object of income tax article 21. The data used in this research are secondary data obtained through observation and documentation. This research uses a quantitative descriptive analysis. Based on the results of the research, there is a potential for underpayment of income tax article 21 on CV RPT, amounting to Rp9.212.540 for permanent employees and Rp2.750.000 for final income tax article 21 on pension benefits. Besides, it also resulted in the potential for the imposition of administrative sanctions in the form of interest due to the still unfulfilled income tax article 21 obligation, namely Rp1.289.756 for underpayment of article 21 income tax for permanent employees and Rp385.000 for final income tax article 21 on pension benefit.

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