scholarly journals Tax Avoidance Perusahaan Perbankan

Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 225-233
Author(s):  
Ivan Andalenta ◽  
Kun Ismawati
Keyword(s):  
Banking Industry ◽  
Stock Exchange ◽  
Research Result ◽  
Tax Avoidance ◽  
Coefficient Of Determination ◽  
Analysis Techniques ◽  
Section Data ◽  
Simultaneous Test ◽  
Food And Beverage ◽  
Research Population

There were many unconsistent research result about “what and how” tax avoidance’s influencers. This study aims to determine the factors that influence the tax avoidance of banking companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2018 period. The research population consisted of 26 Food and Beverage Companies listed on the IDX, with 9 companies that successfully sampled and meet the criteria. Cross section data is used in this research. The data analysis techniques used multiple regression analysis, simultaneous test, coefficient of determination test, and partial test. The results of the study state that profitability as measured by ROA has a significant effect on tax avoidance in the banking industry on the Indonesia Stock Exchange for the 2016-2018 period. Leverage as measured by DER has a significant effect on tax avoidance in the banking industry on the Indonesia Stock Exchange for the 2016-2018 period. Profitability (ROA) and leverage (DER) simultaneously have a significant effect on tax avoidance in the banking industry on the Indonesia Stock Exchange for the 2016-2018 period.

scholarly journals THE EFFECT OF RENTABILITY, PROFITABILITY, AND SOLVABILITY TO AUDIT DELAY

2021 ◽  
Vol 2 (2) ◽  
pp. 121-134
Author(s):  
Riani Riani ◽  
Riyanto Wujarso Riyanto Wujarso
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Manufacturing Companies ◽  
Analysis Techniques ◽  
Food And Beverage ◽  
Independent Variable

This study aims to analyze the effect of rentability, profitability, and solvability on audit delay. The population in this study was 5 manufacturing companies listed on the Stock Exchange in 2015-2018. Sampling using purposive sampling. The sample in this study were 20 manufacturing companies (food and beverage subsector) listed on the Indonesia Stock Exchange (IDX). Data analysis techniques using multiple linear regression analysis. The results of this study indicate that partially rentability and profitability had a strength significant effect on audit delay, and solvability has a weak significant effect on audit delay. Simultaneously rentability, profitability, and solvability together have a significant influence on audit delay. Adjusted R-square value is 0,516, meaning that the magnitude of the coefficient of determination is 0.516 which states that the independent variable explains the dependent variable of 51.6 %. The remaining 48.4 % is influenced by other variables that is not in researched.

scholarly journals Mediasi Ukuran Perusahaan Antara Tax Avoidance dan Leverage Terhadap Cost of Debt

2021 ◽  
Vol 3 (2) ◽  
pp. 323-337
Author(s):  
Artauli Angel Situmeang ◽  
Harlyn Lindon Siagian
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Annual Reports ◽  
Cost Of Debt ◽  
Coefficient Of Determination ◽  
Manufacturing Companies ◽  
Food And Beverage ◽  
Object Of Study

The purpose of this research was to determine and analyze the effect of tax avoidance and leverage on cost of debt with firm size as intervening variable. This research is quantitative and uses secondary data taken from annual reports of manufacturing companies in the non-cyclicals food and beverage sub-sector listed on Indonesia Stock Exchange (BEI) during the 2016-2019 period. The research method used is purposive sampling method with a population of 10 companies as the object of study over a period of 4 years and the sample used is 40 data. The analytical method used is descriptive statistic analysis, coefficient of correlation analysis, coefficient of determination analysis, classical assumption test, path analysis, f test, t test and multiple regression analysis assisted by using SPSS 24. The results of the analysis show that tax avoidance and leverage has no significant effect on firm size. Tax avoidance, leverage and firm size has significant effect on cost of debt. Indirectly, tax avoidance and leverage through firm size has no significant effect on cost of debt.

PENGARUH DEBT TO TOTAL ASSET RATIO DAN TOTAL ASSET TURN OVERTERHADAP EARNING PERSHARE PADA PERUSAHAAN SUBSEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA

2018 ◽  
Author(s):  
STIM Sukma
Keyword(s):  
Data Processing ◽  
Pharmaceutical Company ◽  
Stock Exchange ◽  
Total Asset ◽  
Coefficient Of Determination ◽  
Simultaneous Test ◽  
Earnings Per Share ◽  
Regression Test ◽  
Asset Turnover ◽  
Convenience Sampling

The purpose of this study was to determine whether there is influence of debt to total assets ratio and total asset turnover to earnings per share in the sub-sector pharmaceutical company listed on the Indonesia Stock Exchange. Samples were taken throughout the pharmaceutical company listed on the Indonesia Stock Exchange for the years 2010 to 2015, sampling using a convenience sampling is sampling based on the desire of researchers. Analysis of data using multiple regression test the accuracy of the model (the classical assumption), hypothesis testing using the coefficient of determination (R ²), partial test (t test) and a simultaneous test (f test), while the data processing using SPSS. The results showed that test the coefficient of determination (R ²) DAR and TATO variable able to explain the existence of the variable Earning Per Share, besides partially and simultaneously DAR and TATO negative and not significant to Earning Per Share.Keywords: Debt to total assets ratio, total asset turnover and earnings per share.

scholarly journals Financial Distress, Company Size, and Ownership to Tax Avoidance in the Listed Indonesia Stock Exchange Companies

2021 ◽  
Vol 8 (2) ◽  
Author(s):  
Purnamawati P
Keyword(s):  
Financial Distress ◽  
Manufacturing Industry ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Corporate Ownership ◽  
Financial Condition ◽  
Food And Beverage ◽  
Business Size ◽  
Tax Payments ◽  
The Right

This paper assesses the effect of financial distress, business size, and institutional ownership affect tax avoidances in the Food and Beverage Sub-Sector Manufacturing Industry Registered at Listed Indonesia Stock Exchange Companies, IDX in 2016-2020. With a quantitative analysis approach, this study finds that the financial distress affects tax avoidance due to the decline in financial condition as experienced by the company. The right of large companies has a tendency to maintain its image to the public so that they will try to comply with the terms of tax payments. Meanwhile, corporate ownership has no influence on tax avoidance due to pressure on owners to implement aggressive tax policies in order to increase profits.

scholarly journals Pengaruh Net Profit Margin (NPM) Dan Debt To Assets Rasio (DAR) Terhadap Return Saham

2021 ◽  
Vol 4 (2) ◽  
pp. 838-845
Author(s):  
Lusi Noviyanti ◽  
Moh. Wahyudin Zarkasyi
Keyword(s):  
Stock Returns ◽  
Stock Return ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Profit Margin ◽  
Coefficient Of Determination ◽  
Normality Test ◽  
Net Profit ◽  
Food And Beverage

This study aims to determine the effect of Net Profit Margin and Debt to Assets Ratio on Stock Return. The sampling method using purposive sampling, obtained a sample of 13 companies. The research data uses secondary data, namely from the financial statements of the food and beverage subsector companies listed on the Indonesia Stock Exchange for the 2014-2018 period eith miltiple linear regression analysis testing with the help of SPSS version 22 using teh normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, t test, f test and the coefficient of determination. The examiner shows that partially NPM has no effect on stock returns and DAR has no effect on stock returns. And simultaneously NPM and DAR have no effect on stock returns. Keyboards: Net Profit Margin (NPM), Debt to Assets Ratio (DAR), Stock return

scholarly journals Pengaruh Profitabilitas, Hutang dan Ukuran Perusahaan terhadap Nilai Perusahaan Makanan dan Minuman

2020 ◽  
Vol 30 (8) ◽  
pp. 2115
Author(s):  
I Putu Pranata Eka Putra ◽  
I Made Pande Dwiana Putra
Keyword(s):  
Regression Analysis ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Analysis Techniques ◽  
Food And Beverage ◽  
Positive Effect

The purpose of this study is to obtain empirical evidence of the influence of profitability, debt, and company size on the value of food and beverage companies. This research was conducted in all food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period, amounting to 13 sample companies. The sampling method used in this study was purposive sampling and data analysis techniques in this study used multiple linear regression analysis. Based on the analysis conducted, it was found that profitability, debt, and company size had a positive effect on firm value. Keywords: Profitability; Debt; Company Size; The Value Of The Company.

scholarly journals Pengaruh Profitabilitas, Likuiditas, Struktur Aktiva, Ukuran Perusahaan, dan Tax Avoidance Terhadap Struktur Modal

2021 ◽  
Vol 5 (1) ◽  
pp. 168
Author(s):  
Muhammad Efendi ◽  
Kartika Hendra Titisari ◽  
Suhendro Suhendro
Keyword(s):  
Capital Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Food And Beverage ◽  
Data Source

This study aims to determine the effect of profitability, liquidity, asset structure, company size, and tax avoidance on capital structure. The population in this study is the food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI) 2016-2019. The sample was selected from the purposive sampling method and got a sample of 10 companies from several criteria. The data source is secondary data from the website www.idx.co.id. This research uses multiple linear regression analysis. The results of this research indicate that profitability affects the capital structure. Meanwhile, liquidity, asset structure, company size and tax avoidance have no effect on capital structure.

scholarly journals Pengaruh Leverage dan Capital Intensity pada Tax Avoidance dengan Proporsi Komisaris Independen sebagai Variabel Pemoderasi

2019 ◽  
pp. 1
Author(s):  
Cyntia Habibah Sinaga ◽  
I Made Sadha Suardikha
Keyword(s):  
Regression Analysis ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Capital Intensity ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Fixed Assets ◽  
Research Population ◽  
Negative Effect

This study aims to obtain empirical evidence of the effect of leverage and capital intensity on tax avoidance with the proportion of independent commissioners as moderating variable. The research population is manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The method of determining the sample used was purposive sampling and obtained 200 observations. Data analysis techniques using multiple linear regression analysis and Moderated Regression Analysis (MRA). The results of the analysis show that leverage has a positive effect on tax avoidance. This means that the more debt the company uses to finance assets, the higher level of tax avoidance. Capital intensity has a negative effect on tax avoidance. This means that the more capital invested by the company in the form of fixed assets, the lower level of tax avoidance. The proportion of independent commissioners does not moderate the effect of leverage and capital intensity on tax avoidance. Keywords: Leverage, capital intensity, independent commissioners, tax avoidance

scholarly journals Pengaruh Ukuran Perusahaan, Kepemilikan Institusional, dan Konservatisme Akuntansi pada Tax Avoidance

2020 ◽  
Vol 30 (2) ◽  
pp. 375
Author(s):  
I Gusti Agung Istri Windaryani ◽  
I Ketut Jati
Keyword(s):  
Stock Exchange ◽  
Research Result ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Accounting Conservatism ◽  
Company Size ◽  
Regression Test ◽  
Negative Effect ◽  
A Company

This study aims to obtain empirical evidence regarding the effect of company size, institutional ownership, and accounting conservatism on tax avoidance in the Mining Sector Companies contained on the Stock Exchange in the 2015-2018. The sample was determined using the nonprobability sampling method with a purposive sampling technique, obtained by 11 companies with a year of observation for 4 years so as to obtain 44 observations. Data analysis techniques using the Multiple Linear Regression test with the SPSS program. The research result that the size of company and accounting conservatism give a negative effect on tax avoidance while institutional ownership has no effect on tax avoidance. This shows that the larger the size of a company and the more companies apply accounting conservatism, the lower the practice of tax avoidance. Keywords: Company Size; Ownership Institutional; Accounting Conservatism; Tax Avoidance.

scholarly journals PENGARUH PENGHINDARAN PAJAK TERHADAP BIAYA HUTANG DAN KEPEMILIKAN INSTITUSIONAL SEBAGAI PEMODERASI

2019 ◽  
Vol 21 (1) ◽  
pp. 47-60
Author(s):  
FAHREZA UTAMA ◽  
DWI JAYA KIRANA ◽  
KORNEL SITANGGANG
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Cost Of Debt ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Section Data ◽  
The Cost ◽  
The Relationship

The aim of this study is to test the influence of tax avoidance towards the cost of debt moderated by institutional ownership. In this research, tax avoidance measured by proxy of Book Tax Different (BTD) and Cash Effective Tax Rate (CETR). The population in this research is manufacturing firms that listed on Indonesia Stock Exchange (IDX) with 2015-2017 time periods. The amount of sample before outlier is 198 datas collected with purposive sampling method, then the amount of sample after outlier is 187 datas for first model and 186 datas for second model. Cross section data is used in this research. Multiple linear regression, determination coefficients, and partial test (t-test) is used with some help of programming data using SPSS (Statistical Product and Service Solution) 23th version to analize in this research. The result of this study indicate tax avoidance has not significant influence towards the cost of debt, and institutional ownership can’t moderate the relationship between tax avoidance and the cost of debt.

Sign in / Sign up

Export Citation Format

Share Document