PENGARUH CAPITAL INTENSITY, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX

The purpose of this study was to find out the effect of tax avoidance on capital intensity variables, company size, and leverage. Samples from this study are companies registered in Jakarta Islamic Index from 2015 to 2019. This research uses a purposive sampling technique in determining the sample while performing analysis used multiple linear analyses. The results of this study revealed that in companies registered in Jakarta Islamic Index on capital intensity variables have a positive influence on tax avoidance while leverage has a negative influence on tax avoidance. Another thing that is quite surprising in this research is the variable size of the company, especially in companies listed in Jakarta Islamic Index does not affect tax avoidance.

Download Full-text

RISIKO, GOOD CORPORATE GOVERNANCE, PROFITABILITAS, CAPITAL TERHADAP KESEHATAN BANK UMUM SWASTA NASIONAL DEVISA DI INDONESIA

BALANCE: Economic, Business, Management and Accounting Journal ◽

10.30651/blc.v17i2.5073 ◽

2020 ◽

Vol 17 (2) ◽

pp. 50

Author(s):

Shanty Rahayuningtyas ◽

Emanuel Kristijadi

Keyword(s):

Corporate Governance ◽

Foreign Exchange ◽

Financial Services ◽

Secondary Data ◽

Sampling Technique ◽

Negative Influence ◽

Positive Influence ◽

Health Score ◽

Purposive Sampling ◽

Good Corporate Governance

ABSTRACT The purpose of this study was determine whether CKPN, ALR, BOPO, IRR, GCG, ROA and ETA have a significant effect either simultaneously or in part. This study used the population of the National Private Foreign Exchange Bank in Indonesia, with a purposive sampling technique. The data used are secondary data taken from the Financial Services Authority website and the Infobank Research Bureau, with data collection methods using the documentation method and data analyzed using panel data and multiple linear regression. The results of this study indicate that CKPN, ALR, BOPO, IRR, GCG, ROA and ETA simultaneously have a significant effect on the Health Scores of National Foreign Exchange Private Banks in Indonesia. CKPN, ALR, GCG partially have insignificant negative influence, BOPO and ETA partially have insignificant positive influence, IRR partially has significant negative influence and ROA partially has a significant positive effect on the Health Score of Private Foreign Exchange National Banks in Indonesia. Keywords : Business Risk; Good Corporate Governance; Health Score ABSTRAKTujuan dari penelitian ini adalah untuk menentukan apakah CKPN, ALR, BOPO, IRR, GCG, ROA dan ETA memiliki pengaruh signifikan baik secara simultan atau sebagian terhadap Skor Kesehatan Bank Umum Swasta Nasional Devisa di Indonesia. Penelitian ini menggunakan populasi Bank Nasional Devisa Swasta di Indonesia, dengan teknik pengambilan sampel purposive sampling. Data yang digunakan adalah data sekunder yang diambil dari situs web Otoritas Jasa Keuangan dan Biro Riset Infobank, dengan metode pengumpulan data menggunakan metode dokumentasi dan data dianalisis menggunakan data panel serta regresi linier berganda. Hasil penelitian ini menunjukkan bahwa CKPN, ALR, BOPO, IRR, GCG, ROA dan ETA secara simultan memiliki pengaruh yang signifikan terhadap Skor Kesehatan Bank Umum Swasta Nasional Devisa di Indonesia. CKPN, BOPO, ALR, GCG dan ETA secara parsial memiliki pengaruh tidak signifikan, IRR secara parsial memiliki pengaruh negatif signifikan dan ROA secara parsial memiliki pengaruh positif signifikan terhadap Skor Kesehatan Bank Nasional Devisa Swasta di Indonesia. Kata kunci : Risiko Usaha; Good Corporate Governance; Skor Kesehatan

Download Full-text

Pengaruh Corporate Governance dan Profitabilitas terhadap Penghindaran Pajak dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v29.i01.p09 ◽

2019 ◽

Vol 29 (1) ◽

pp. 128

Author(s):

Ni Putu Ayu Indira Yuni ◽

Putu Ery Setiawan

Keyword(s):

Corporate Governance ◽

Stock Exchange ◽

Tax Avoidance ◽

Sampling Technique ◽

Institutional Ownership ◽

Negative Influence ◽

Company Size ◽

Food And Beverage ◽

Relationship Of

This study aims to determine the effect of corporate governance and profitability on tax avoidance with company size as a moderator. The number of samples analyzed were 55 samples of food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017. Determination of samples using purposive sampling technique. Analysis of research data using multiple linear regression and moderation regression analysis. The results of the analysis show that institutional ownership and independent commissioners have a negative influence on tax avoidance. Profitability has a positive effect on tax avoidance. The size of the company strengthens the relationship of institutional ownership with tax avoidance. Company size is not able to moderate independent commissioners with tax avoidance. Company size weakens profitability relations with tax avoidance. Keywords : Tax avoidance; corporate governance; profitability; and company size.

Download Full-text

The Role of Independend Commisioners in Moderating the Effect of Profitability, Company Size and Company Risk on Tax Avoidance

Asia Pacific Fraud Journal ◽

10.21532/apfjournal.v6i2.222 ◽

2022 ◽

Vol 6 (2) ◽

pp. 235

Author(s):

Kurnia Laras Asih ◽

Deni Darmawati

Keyword(s):

Stock Exchange ◽

Tax Avoidance ◽

Sampling Technique ◽

Positive Influence ◽

Company Size ◽

Governance Mechanism ◽

Manufacturing Companies ◽

Managerial Decisions ◽

Total Observation

The purpose of this study was to determine and analyze the the role of Independent Commissioners in moderating the effect of profitability, company size, and company risk on tax avoidance in manufacturing companies on the Indonesia Stock Exchange period 2016-2018 with a total of 77 companies. The sampling technique in this study used a purposive sampling technique with a total observation are of 231 firm-years. With multiple regression analysis, this research showed that the Company’s Profitability and Risk had a significant positive effect on Tax Avoidance, while Company Size did not have a significant effect on Tax Avoidance. The Independent Commissioners succeeded in weakening the positive influence of profitability and company risk on tax avoidance.This research succeeds in proving that as a component of the corporate governance mechanism, the Independent Commissioner has a role in supervising managerial decisions, including tax decision.

Download Full-text

FAKTOR INTERNAL PENDORONG TERJADINYA PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR INFRASTRUKTUR, UTILITAS, DAN TRANSPORTASI

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) ◽

10.34204/jiafe.v7i1.3046 ◽

2021 ◽

Vol 07 (01) ◽

Author(s):

Rini Handayani ◽

◽

Endah Purnama Sari ◽

Enny Prayogo ◽

Elvina Elvina ◽

...

Keyword(s):

Sampling Method ◽

Stock Exchange ◽

Tax Avoidance ◽

Sampling Technique ◽

Institutional Ownership ◽

Company Size ◽

Probability Sampling ◽

Purposive Sampling ◽

Time Period

Abstrak: Peneitian ini bertujuan untuk menguji bagaimana peran ukuran perusahaan dan kepemilikan institusional mempengaruhi tax avoidance yang dimoderasi oleh variabel profitabilitas. Populasi sebagai objek riset ini menggunakan seluruh perusahaan yang listing di Bursa Efek Indonesia (BEI). Sampel yang digunakan sebagai objek penelitian diperoleh dengan menggunakan metode nonprobability sampling teknik purposive sampling yaitu perusahaan-perusahaan yang bergerak di bidang infrastructure, utilities, and transportation yang listing di BEI pada periode waktu 2014—2018. Kriteria yang ditetapkan peneliti adalah perusahaan yang tidak memenuhi kriteria yang telah ditetapkan, tidak digunakan dalam penelitian ini. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan berpengaruh terhadap tax avoidance sementara kepemilikan institusional tidak berpengaruh terhadap tax avoidance. Profitabilitas terbukti dapat memperkuat pengaruh ukuran perusahaan dan kepemilikan institusional terhadap tax avoidance. Implikasi dari hasil riset ini dapat memberikan masukan dan pengetahuan bagi Perusahaan dalam mengambil keputusan dan menyelesaikan tindakan tax avoidance yang akan dan sudah dilakukan perusahaan dan bagi manajemen perusahaan dapat memikirkan strategi yang sesuai untuk mengalokasikan biaya di dalam perusahaan untuk meminimalkan tax avoidance. Abstract: This research has the aim of seeing how the role of Company Size and Institutional Ownership affects Tax Avoidance which is moderated by the Profitability variable. The population as the object of this research uses all companies listed on the Indonesian Stock Exchange (IDX). The sample used as the research object was obtained using non-probability sampling method, purposive sampling technique, namely companies engaged in the infrastructure, utilities, and transportation sectors listed on the IDX in the 2014-2018 time period. The criteria set by the researcher are companies that do not meet the predetermined criteria, not used in this study. The results of this study indicate that company size has an effect on tax avoidance while institutional ownership has no effect on tax avoidance. Profitability is proven to strengthen the influence of company size and institutional ownership on tax avoidance. The implication of the results of this research can provide input and knowledge for the company in making decisions and resolving tax avoidance actions that the company will and have taken and for company management to think about appropriate strategies to allocate costs within the company to minimize tax avoidance.

Download Full-text

Faktor-Faktor yang Mempengaruhi Terjadinya Tax Avoidance pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2016 -2018

AKSES: Jurnal Ekonomi dan Bisnis ◽

10.31942/akses.v14i2.3269 ◽

2020 ◽

Vol 14 (2) ◽

Author(s):

Dyana Hapsari

Keyword(s):

Stock Exchange ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Capital Intensity ◽

Company Size ◽

Sales Growth ◽

Manufacturing Companies ◽

Effective Tax Rate ◽

Tax Rate ◽

Purposive Sampling

Abstract In conducting this research, the aim is to analyze and find out the causes that lead to Tax Avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The following factors that influence Tax Avoidance include Profitability, Leverage, Company Size, Capital Intensity, Sales Growth and Constitutional Ownership. The dependent variable is Tax Avoidance which is measured using Cash Effective Tax Rate (CETR). This study uses independent variables, namely research Profitability, Leverage, Company Size, Capital Intensity, Sales Growth and Constitutional Ownership. The total population of the object of observation is 144 manufacturing companies in 2016-2018. Purposive sampling method is a method used in sampling to obtain 48 samples of manufacturing companies based on predetermined criteria. By using multiple linear regression analysis techniques as a way of testing hypotheses. The following are results of studies that show that the Company's Profitability and Size have an impact on Tax Avoidance. While Leverage, Capital Intensity, Sales Progress and Constitutional Ownership do not affect Tax Avoidance. Keywords: Tax Avoidance, Profitability, Leverage, Company Size, Capital Intensity, Sales Growth, and Constitutional Ownership Abstrak Dalam melakukan penelitian ini bertujuan untuk menganalisis dan mengetahui penyebab-penyebab yang mengakibatkan terjadinya Tax Avoidance pada perusahaan manufaktur yang tercatat di BEI pada tahun 2016-2018. Faktor-faktor berikut yang mempengaruhi Tax Avoidance antara lain Profitabilitas, Leverage, Ukuran Perusahaan, Intensitas Modal, Pertumbuhan Penjualan dan Kepemilikan Konstitusional. Variabel dependen yaitu Tax Avoidance yang diukur menggunakan Cash Effective Tax Rate (CETR). Penelitian ini menggunakan Variable independen yaitu penelitian Profitabilitas, Leverage, Ukuran Perusahaan, Intensitas Modal, Pertumbuhan Penjualan dan Kepemilikan Konstitusional. Jumlah populasi objek pengamatan 144 perusahaan manufaktur pada tahun 2016-2018. Metode purposive sampling adalah cara yang dilakukan dalam pengambilan sampel hingga memperoleh 48 sampel perusahaan manufaktur berdasarkan kriteria yang telah ditentukan. Dengan menggunakan teknik analisis regresi linier berganda sebagai cara pengujian hipotesis. Berikut adalah hasil penelitian yang menampilkan bahwa Profitabilitas dan Ukuran Perusahaan berakibat terhadap Tax Avoidance. Sedangkan Leverage, Intensitas Modal, Kemajuan Penjualan dan Kepemilikan Konstitusional tidak berakibat terhadap Tax Avoidance Keywords: Tax Avoidance, Profitabilitas, Leverage, Ukuran Perusahaan, Intensitas Modal, Pertumbuhan Penjualan, dan Kepemilikan Konstitusional

Download Full-text

ANALYSIS OF FINANCIAL PERFORMANCE TOWARDS FIRM VALUE (CASE STUDY AT BUILDING CONSTRUCTION SUB SECTORS ON IDX DURING PERIOD OF 2012–2018)

Journal of Accounting and Finance Management ◽

10.38035/jafm.v1i2.27 ◽

2020 ◽

Vol 1 (2) ◽

pp. 209-218

Author(s):

Henry Broto Seno ◽

Hakiman Thamrin

Keyword(s):

Capital Structure ◽

Firm Value ◽

Stock Exchange ◽

Sampling Technique ◽

Fixed Effect Model ◽

Negative Influence ◽

Positive Influence ◽

Building Construction ◽

Company Size ◽

Company Value

These research aims to find out those impact from capital structure, profitability, liquidity, activity and company size on firm value. The population in this research were building construction sub-sector companies which registered in Indonesia Stock Exchange during period 2012 till 2018. The samples were determined by purposive sampling technique. These data analysis method used was panel data regression analysis. The selected mode used Fixed Effect Model. The results showed that capital structure, profitability, liquidity, activity and company size simultaneously had an impact on company value. Partially it was found that capital structure and profitability had positive influence on company value, activity and company size had negative influence on company value, while liquidity had none impact towards company value. The most influential variable was profitability with coefficient value was 43.38.

Download Full-text

Good Corporate Governance, Leverage, Ukuran Perusahaan Dan Tax Avoidance

Journal of Islamic Finance and Accounting ◽

10.22515/jifa.v1i2.1401 ◽

2018 ◽

Vol 1 (2) ◽

pp. 1

Author(s):

Briska Kushariadi ◽

Rosyid Nur Putra

Keyword(s):

Corporate Governance ◽

Firm Size ◽

Audit Quality ◽

Tax Avoidance ◽

Secondary Data ◽

Sampling Technique ◽

Negative Influence ◽

Positive Influence ◽

Stock Index ◽

Good Corporate Governance

Tax avoidance is effort to minimize the tax burden are still in the realm of tax law.The purpose of this study was to determine the influence of good corporate governance, leverage, and firm size against tax avoidance. Indicator of corporate governance that are used to test are proportion of independent commissioners and audit quality. In this study, tax avoidance is measured using the effective tax rate (ETR). The number of samples analyzed 120 samples of companies listed on Indonesia Sharia Stock Index (ISSI) 2012-2016. Sample determination using purposive sampling technique. The data used in this research is a secondary data. Data were analyzed using panel regresion analysis with eviews 9. Result of analysis showed the proportion of independent commissioners and audit quality has no effect on tax avoidance. Leverage has positive influence on tax avoidance. While, firm size has negative influence on tax avoidance. Keywords: tax avoidance, proportion of independent commissioners, audit quality, leverage, firm size

Download Full-text

FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Jurnal Muara Ilmu Ekonomi dan Bisnis ◽

10.24912/jmieb.v4i1.7575 ◽

2020 ◽

Vol 4 (1) ◽

pp. 126

Author(s):

Andreas Bambang Daryatno ◽

Linda Santioso

Keyword(s):

Ownership Structure ◽

Capital Intensity ◽

Negative Influence ◽

Accounting Conservatism ◽

Managerial Ownership ◽

Company Size ◽

Litigation Risk ◽

Manufacturing Companies ◽

Growth Opportunities ◽

Purposive Sampling

Tujuan penelitian ini adalah untuk menguji secara empiris pengaruh risiko litigasi, ukuran perusahaan, struktur kepemilikan manajerial, intensitas modal, dan growth opportunities terhadap penerapan konservatisme akuntansi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode tahun 2015-2017. Teknik pengambilan sampel dalam penelitian ini adalah metode purposive sampling. Penelitian dilakukan dengan total 33 sampel perusahaan manufaktur dari total populasi 136 perusahaan. Hasil dari penelitian ini adalah risiko litigasi, ukuran perusahaan, struktur kepemilikan manajerial, dan intensitas modal tidak berpengaruh terhadap penerapan konservatisme akuntansi. Growth opportunities memiliki pengaruh negatif terhadap penerapan konservatisme akuntansi. Penelitian ini menggunakan analisis regresi berganda. Alat analisis yang akan digunakan pada penelitian ini merupakan teknik analisis statistik yang berbasis software computer dengan menggunakan program Statistical Product and Service Solutions (SPSS) versi 23. The purpose of this study is to empirically examine the effect of litigation risk, company size, managerial ownership structure, capital intensity, and growth opportunities on the application of accounting conservatism to manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2015-2017. The sampling technique in this research is purposive sampling method. The study was conducted with a total of 33 samples of manufacturing companies from a total population of 136 companies. The results of this study are litigation risk, company size, managerial ownership structure, and capital intensity do not influence the application of accounting conservatism. Growth opportunities have a negative influence on the application of accounting conservatism. This research uses multiple regression analysis. The analytical tool that will be used in this research is a statistical analysis technique based on computer software using the Statistical Product and Service Solutions (SPSS) version 23 program.

Download Full-text

Determination Causes of Tax Avoidance on Indonesian Manufacturing Firms with Capital Intensity as Intervening Variables

Wahana ◽

10.35591/wahana.v24i1.300 ◽

2021 ◽

Vol 24 (1) ◽

pp. 100-115

Author(s):

Theresia Trisanti

Keyword(s):

Stock Exchange ◽

Tax Avoidance ◽

Sampling Technique ◽

Capital Intensity ◽

Company Size ◽

Test Results ◽

Manufacturing Companies ◽

Return On Assets ◽

Analytical Technique ◽

Intervening Variables

The aim of this study is to examine and analyze the effect of the independent variables, namely return on assets (ROA), debt to assets ratio (DAR), company size, and capital intensity on the dependent variable in the form of tax avoidance. The population in this study was manufacturing companies listed on the Indonesia Stock Exchange for the period 2016 - 2019. By using purposive sampling technique, data analytical technique used is descriptive statistic, classic assumption test and hypothesis testing in the form of SmartPLS analysis. The test results show that the variables return on assets (ROA), debt to assets ratio (DAR), company size, and capital intensity affect the tax avoidance. Capital intensity can mediate the relation for variable return on assets (ROA), debt to assets ratio (DAR), company size to tax avoidance.

Download Full-text

THE ROLE OF SERVICE QUALITY ON LOYALTY AMONG LOW COST CARRIER CONSUMER

Psibernetika ◽

10.30813/psibernetika.v12i1.1586 ◽

2019 ◽

Vol 12 (1) ◽

Author(s):

Dion Nardo Julius ◽

Devi Jatmika

Keyword(s):

Service Quality ◽

Customer Loyalty ◽

Quantitative Research ◽

Low Cost ◽

Sampling Technique ◽

Positive Influence ◽

Three Dimension ◽

Purposive Sampling ◽

Low Cost Carrier ◽

Airline Company

<div class="WordSection1">ABSTRACT. As one of the peoples choice for traveling, "X" airline company is one of low cost carrier in Indonesia is considered to have poor service quality despite controlling nearly 60% of domestic market share. The purpose of this study was to determine whether there is influence of service quality on customer loyalty among "X" airline company. The method used is causal comparative quantitative research. Data were collected through a questionnaire with a sample size of 250 people aboard with "X" airline company. Purposive sampling technique was used in this research. The results of this study indicate that there is a positive influence between service quality on customer loyalty with regression value of 0.802 (p = 0.000). Reliability, assurance and empathy dimensions are the three dimension that have the most impact on customer loyalty (p<0.05). Based on the results, it is recommended that the "X" airline company continue to strive to improve the quality of services, especially in terms of safety and comfort to create a customer loyalty.Keywords: service quality, customer loyalty, low cost carrier, passengers ABSTRAK. Sebagai salah satu pilihan masyarakat untuk berpergian, perusahaan penerbangan “X” adalah salah satu maskapai berbiaya rendah di Indonesia yang dianggap memiliki kualitas layanan yang buruk meskipun menguasai hampir 60% pangsa pasar domestik. Tujuan dari penelitian ini adalah untuk mengetahui apakah ada pengaruh kualitas layanan terhadap loyalitas konsumen perusahaan penerbangan “X”. Metode yang digunakan adalah penelitian kuantitatif kausal komparatif. Data dikumpulkan melalui kuesioner kepada sampel berjumlah 250 orang yang pernah menggunakan penerbangan maskapai penerbangan “X”. Teknik sampling purposive sampling digunakan dalam penelitian ii. Hasil penelitian menunjukkan bahwa ada pengaruh positif antara kualitas layanan terhadap loyalitas pelanggan dengan nilai regresi 0.802 (p=0.000). Dimensi reliabilitas, jaminan, dan empati adalah tiga dimensi yang paling berdampak terhadap loyalitas konsumen (p< 0.05). Berdasarkan hasil, direkomendasikan agar perusahaan penerbangan “X” terus berusaha untuk meningkatkan kualitas layanan, terutama dalam hal keselamatan dan untuk menciptakan loyalitas konsumen.Kata kunci: kualitas layanan, loyalitas konsumen, low cost carrier, penumpang</div>

Download Full-text