scholarly journals PENGHINDARAN PAJAK: THIN CAPITALIZATION DAN ASSET MIX

2020 ◽  
Vol 6 (1) ◽  
pp. Press
Author(s):  
Memed Sueb
Keyword(s):  
Manufacturing Sector ◽  
Sample Selection ◽  
Tax Avoidance ◽  
Capital Intensity ◽  
Stock Index ◽  
Tax Rates ◽  
Effective Tax Rates ◽  
Negative Effect ◽  
Positive Effect ◽  
Thin Capitalization

The purpose of this study was to examine the effect of thin capitalization, asset mix consist of capital intensity and inventory intensity to effective tax rates as the proxy for tax avoidance. Moderating variable used in this research is Index Saham Syariah Indonesia.The method used in this research is an analytical descriptive. The sample used in this research consist of 60 companies from manufacturing sector for Indonesia Shariah Stock Index in 2014 - 2017. Sample selection methods used in this  research was purposive sampling. The analysis methods used in this research was Moderated Regression Analysis.The result of this study showed that thin capitalization has positive significant effect to effective tax rates as the proxy for tax avoidance. Capital intensity has positive effect and inventory intensity has negative effect to effective tax rates as the proxy for tax avoidance, but not significant. ISSI is not able to weaken the effect of thin capitalization, but able to weaken the effect of capital intensity and strengthen the effect of inventory intensity to tax avoidance. This research has R square value 33,4%

scholarly journals PENGARUH THIN CAPITALIZATION TERHADAP PENGHINDARAN PAJAK PERUSAHAAN INDEX SAHAM SYARIAH INDONESIA

AKUNTABILITAS ◽  
2019 ◽  
Vol 13 (1) ◽  
pp. 49-68
Author(s):  
Ayu Andawiyah ◽  
Ahmad Subeki ◽  
Arista Hakiki
Keyword(s):  
Key Management ◽  
Manufacturing Sector ◽  
Sample Selection ◽  
Control Variable ◽  
Tax Avoidance ◽  
Tax Rates ◽  
Management Compensation ◽  
Effective Tax Rates ◽  
Avoidance Control ◽  
Thin Capitalization

  The purpose of this study was to examine the effect of thin capitalization with to cash effective tax rates as the proxy for tax avoidance. Control Variable  used in this research is key management compensation, firms size, and profitability.The method used in this research is an analytical descriptive. The sample used in this research consist of 20 companies from manufacturing sector listed in Indonesian Stock Shariah Index (ISSI) in 2011– 2016. Sample selection methods used in this research is purposive sampling. The analysis methods used in this research is multiple regression analysis.The results show that the thin capitalization has a significant influence on cash effective tax rates as the proxy for tax avoidance. Key management compensation  as control variable  has not been able to prove the effect on tax avoidance and   firms size profitability have a significant effect on cash effective tax rates as the proxy  for tax avoidance. 

scholarly journals Will Problems Arise When Banks are Exempted from Thin Capitalization Regulation?

2018 ◽  
Vol 14 (3) ◽  
pp. 157-167
Author(s):  
Arfah Habib Saragih
Keyword(s):  
Fixed Effects ◽  
Quantitative Method ◽  
Tax Avoidance ◽  
Tax Rates ◽  
Effective Tax Rate ◽  
Effective Tax Rates ◽  
Tax Rate ◽  
Negative Effect ◽  
Thin Capitalization ◽  
Unbalanced Panel Data

This research was intended to provide empirical evidences that the exemption of banks from Minister of Finance Decree Number 169/PMK.010/2015 did not raise any significant problem on banks tax avoidance which was measured by effective tax rates. Quantitative method was used in this study by conducting regression-fixed effects method on unbalanced panel data. This study found that thin capitalization in banks did not impact effective tax rates significantly. Present research also found that the banks size and profitability were other determinants of the level of tax avoidance in the banks sample. Bank size and profitability had a significant and negative effect on effective tax rate.

scholarly journals TRANSAKSI AFILIASI DAN CAPITAL INTENSITY MEMPENGARUHI EMITEN DALAM MENGHINDARI PAJAK

2020 ◽  
Vol 12 (1) ◽  
pp. 116-133
Author(s):  
Memed Sueb
Keyword(s):  
Stock Exchange ◽  
Manufacturing Sector ◽  
Tax Avoidance ◽  
Capital Intensity ◽  
Tax Rates ◽  
Fixed Asset ◽  
State Budget ◽  
Effective Tax Rates ◽  
Variable Effect ◽  
Affiliated Transaction

Abstract- Target of tax for several last year show increase positive as need of fund on State Budget. But on the other hand of emiten which  listing in  stock exchange Indonesia always comply to efisiensy of tax as tax planning. That is way by this research expected to find solution about what was variable effect to emiten comply tax efisiensy. Target of population were emiten which stock exchange for 3 year periode 2015 until 2017. Purposive sampling was choose to find out research data. The research selected 54 emiten as sample for representative of emitens. Tax avoidance was measured by proxy effective tax rates; affiliated transaction was measured by liabilities transaction affiliated. Hyphotesis was examined by multiple regression dan decision that: 1)  Transaction affiliated affect  emiten Industry manufacturing sector listed in Indonesia Stock Exchange during period in 2015-2017 for  comply tax avoidance. Emitens have indication often make transaction with group (affiliated) for tax avoidance; 2) Capital intensity not affect  emiten manufacturing  sector listed in Indonesia Stock Exchange during period   in 2015-2017 for  comply tax avoidance. Emitens listed in Bursa Efek Indonesia higest invested on fixed asset  not objective for tax avoidance but to support operating activity inclined rise.   Keywords: Affiliated Transaction, Capital Intensity, Tax Avoidance,

scholarly journals Determinan Tarif Pajak Efektif pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

2020 ◽  
Vol 4 (1) ◽  
pp. 1
Author(s):  
Kennardi Tanujaya ◽  
Ivo Valentine
Keyword(s):  
Audit Committee ◽  
Audit Quality ◽  
Institutional Ownership ◽  
Capital Intensity ◽  
Tax Rates ◽  
Significant Positive Effect ◽  
Effective Tax Rates ◽  
Independent Variables ◽  
Dependent Variables ◽  
Positive Effect

The purpose of this study is to analyze the determinants of effective tax rates. Effective tax rates are often associated with tax avoidance activities. Independent variables in research are company size, audit committee, leverage, independent commissioners, inventory intensity, return on asset, audit quality, capital intensity, and institutional ownership. GAAP ETR and Current ETR are the dependent variables in this research. 493 companies listed on the Indonesia Stock Exchange from 2014 to 2018 act as the study population. Sample selection is done using a purposive sampling technique. 216 companies that fulfilled certain criteria are included as samples for the study. Data testing with panel data regression is done to test the hypothesis. Test results conclude that the rate of return on assets and firm size had a significant negative effect, while institutional ownership had a significant positive effect on the two dependent variables, namely GAAP ETR and Current ETR. Leverage has a significant positive effect on GAAP ETR but has no significant effect on Current ETR. Other independent variables, namely audit quality, inventory intensity, audit committee, capital intensity, and independent commissioners do not show any significant effect on GAAP ETR and Current ETR.  

scholarly journals Determinan Penghindaran Pajak dengan Komisaris Independen sebagai Moderasi pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi

2021 ◽  
Vol 8 (02) ◽  
pp. 112-126
Author(s):  
Anna Mei Rani ◽  
Mulyadi ◽  
Dwi Prastowo Darminto
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Annual Report ◽  
Tax Avoidance ◽  
Capital Intensity ◽  
Tax Rates ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Effective Tax Rates ◽  
Purposive Sampling

ABSTRACT Tax avoidance is an effort to minimize the tax burden by exploiting the loophole of the tax law. This study aims to further examine the effect of profitability, leverage, firm size, capital intensity, sales growth, and independent commissioners as moderating variables which are estimated to have an effect on tax avoidance as the dependent variable which is proxied through Cash Effective Tax Rates (CETR). The source of data in this study is the annual report data of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX), namely www.idx.co.id as many as 37 companies for the period 2015 - 2019. The number of population obtained is 525 companies, then the sample of this research is obtained by purposive sampling technique which produces a sample of 148 for further research. The analysis technique used is Moderated Regression Analysis (MRA). The results of this study indicate that leverage, firm size, and profitability as well as leverage moderated by independent commissioners have an effect on tax avoidance. Meanwhile, profitability, capital intensity, and sales growth have no effect on tax avoidance. ABSTRAK Tax avoidance merupakan upaya meminimalkan beban pajak dengan memanfaatkan kelemahan (loophole) undang- undang perpajakan. Penelitian ini bertujuan untuk menguji lebih lanjut pengaruh profitabilitas, leverage, ukuran perusahaan, capital intensity, sales growth, dan komisaris independen sebagai variabel moderasi yang diperkirakan mampu memberikan pengaruh terhadap tax avoidance sebagai variabel terikat yang diproksikan melalui Cash Effective Tax Rates (CETR). Sumber data dalam penelitian ini adalah data laporan keuangan tahunan (annual report) perusahaan manufaktur sektor industri barang konsumsi yang terdaftar pada Bursa Efek Indonesia (BEI) yaitu www.idx.co.id sebanyak 37 perusahan periode tahun 2015 – 2019. Jumlah populasi diperoleh sebanyak 525 perusahaan, selanjutnya sampel penelitian ini didapat dengan teknik purposive sampling yang menghasilkan sampel yang berjumlah 148 untuk dilakukan penelitian lebih lanjut. Teknik analisis yang digunakan adalah Moderated Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa leverage, ukuran perusahaan, dan profitabilitas serta leverage yang dimoderasi oleh komisaris independen berpengaruh terhadap tax avoidance. Sedangkan profitabilitas, capital intensity, dan sales growth tidak berpengaruh terhadap tax avoidance.

scholarly journals Dampak Thin Capitalization, Profitabilitas, Dan Ukuran Perusahaan Terhadap Tindakan Penghindaran Pajak

2021 ◽  
Vol 21 (02) ◽  
Author(s):  
Tesa Anggraeni ◽  
Rachmawati Meita Oktaviani
Keyword(s):  
Stock Exchange ◽  
Tax Avoidance ◽  
Company Size ◽  
Manufacturing Companies ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect ◽  
Independent Variable ◽  
Positive Effect ◽  
Thin Capitalization

This researcher examines how thin capitalization, profitability, and company size affect tax avoidance. The sample used is manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 to 2019. The sampling method uses purposive sampling in order to obtain 69 manufacturing companies. This study uses panel data regression analysis techniques with the help of the Eviews 10. This study shows that the independent variable thin capitalization has no effect on tax avoidance. While profitability has a significant positive effect on tax avoidance, and company size has a significant negative effect on tax avoidance.

scholarly journals Influence of Ownership Structure on the Determinants of Effective Tax Rates of Spanish Companies

2019 ◽  
Vol 11 (5) ◽  
pp. 1441 ◽  
Author(s):  
Elena Fernández-Rodríguez ◽  
Roberto García-Fernández ◽  
Antonio Martínez-Arias
Keyword(s):  
Tax Avoidance ◽  
Capital Intensity ◽  
Tax Incentives ◽  
State Ownership ◽  
Tax Burden ◽  
Private Ownership ◽  
Tax Rates ◽  
Effective Tax Rates ◽  
Foreign Operations ◽  
Almost All

This paper examines the effect of state ownership on the effective tax rates of Spanish companies. Using information regarding 3169 companies during the period of 2008–2014, we show that there are significant differences between the tax burdens of non-state-owned enterprises (NSOEs) and state-owned enterprises (SOEs), with the effective tax rates of private ownership companies being higher than those of state-owned firms. Company features, such as size, leverage, research and development investment, profitability, firm age, foreign operations, and auditing determine the tax burden of private ownership firms. That of state-owned companies, however, is affected only by leverage and capital intensity. For both SOEs and NSOEs, the tax burden is lower when they are taxed under the Spanish special taxation regime for small- and medium-sized enterprises. In short, company characteristics are more important in private ownership firms, in which almost all the variables considered have certain repercussions. This result may be because private ownership companies devote more resources to tax avoidance, and their fiscal strategy may determine their economic and financial structure. However, SOEs present significantly lower effective tax rates than NSOEs, probably because of the tax incentives that the law provides for them to support their sustainability.

scholarly journals Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Intensitas Aset Tetap dan Fasilitas Terhadap Manajemen Pajak dengan Indikator Tarif Pajak Efektif

2020 ◽  
Vol 4 (1) ◽  
pp. 29-42
Author(s):  
Mutia Dianti Afifah ◽  
Mhd Hasymi
Keyword(s):  
Stock Exchange ◽  
Sample Selection ◽  
Analytical Techniques ◽  
Total Sample ◽  
Tax Rates ◽  
Manufacturing Companies ◽  
Effective Tax Rates ◽  
Tax Incentive ◽  
Tax Management ◽  
Negative Effect

This research aims to determine the effect of profitability, size, fixed asset intensity, and tax incentive to tax management using effective tax rates as an indicator. The data in this research obtained from the annual report of financial statements on manufacturing companies listed in the Indonesian Stock Exchange period 2011-2017. Sample selection method used purposive sampling method. Analytical techniques in this research used descriptive statistics, panel data regression, test classic assumptions and hypothesis testing. The total sample in this research are 48 companies. The result proves that profitability, size, tax incentive have a negative effect to tax management using effective tax rates as an indicator. Fix asset intensity has no effect to tax management using effective tax rates as an indicator.

scholarly journals Transfer Pricing, Thin Capitalization, Financial Distress, Earning Management, dan Capital Intensity Terhadap Tax Avoidance Dimoderasi oleh Sales Growth

2020 ◽  
Vol 7 (2) ◽  
pp. 145
Author(s):  
Mauliddini Nadhifah ◽  
Abubakar Arif
Keyword(s):  
Earnings Management ◽  
Financial Distress ◽  
Transfer Pricing ◽  
Tax Avoidance ◽  
Capital Intensity ◽  
Industrial Sector ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Negative Effect ◽  
Thin Capitalization

<p><em>This study aims to examine the effect of transfer pricing, thin capitalization, financial distress, earnings management, and capital intensity on tax avoidance with sales growth as moderating. This study uses a sample of manufacturing companies in the basic industrial sector and chemical goods, the consumer goods industry sector, and other goods industry sectors listed on the Indonesia Stock Exchange during the 2016-2018 period as many as 32 companies. Data collection techniques using purposive sampling </em><em>method </em><em>and analyze using panel data multiple regression method. The results showed that transfer pricing, financial distress, earnings management, and sales growth have a negative effect on tax avoidance. Thin capitalization has a positive effect on tax </em><em>avoidance</em><em>, while capital intensity has no effect on tax avoidance. Sales growth as a moderator is able to strengthen the negative influence of transfer pricing and financial distress and the positive influence of thin capitalization and capital intensity on tax avoidance. Sales growth weakens the negative effect of earnings management on tax avoidance</em></p>

scholarly journals PENGARUH KONSERVATISME AKUNTANSI, CAPITAL INTENSITY, DAN INVESTMENT OPPORTUNITY SET PADA TAX AVOIDANCE

2021 ◽  
pp. 789
Author(s):  
Desi Kusuma Dewi ◽  
Naniek Noviari
Keyword(s):  
Stock Exchange ◽  
Tax Avoidance ◽  
Capital Intensity ◽  
Accounting Conservatism ◽  
Investment Opportunity ◽  
Analysis Technique ◽  
Investment Opportunity Set ◽  
State Tax ◽  
Negative Effect ◽  
Positive Effect

Tax avoidance is one way to avoid taxes legally that does not violate tax regulations. Tax avoidance can be said to be a complicated and unique issue because on one hand it is permissible, but on the other hand it is undesirable. Although it does not violate tax regulations, these actions are basically not in accordance with tax laws and make state tax revenues not optimal. This study aims to determine the effect of accounting conservatism, capital intensity, and investment opportunity set on tax avoidance. The population of this study focuses on mining companies on the Indonesia Stock Exchange for the 2016-2019 period, with total of 47 companies. The number of companies that were selected as samples were 11 companies, hence 44 observations were obtained during the study period. The analysis technique used in this research is multiple linear regression. The results of the analysis shows accounting conservatism has no effect on tax avoidance, capital intensity has a positive effect on tax avoidance, and the investment opportunity set has a negative effect on tax avoidance. This shows accounting conservatism is not a causal variable that influence companies to carry out tax avoidance and the higher the capital intensity of the company, the higher the tax avoidance action taken by the company and the higher the investment opportunity set of the company, the lower the tax avoidance action taken by the company.

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