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

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.

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

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i02.p08 ◽

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.

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Karakter Eksekutif, Profitabilitas, Leverage, dan Komisaris Independen Terhadap Tax Avoidance Dengan Kepemilikan Institusional Sebagai Variabel Moderasi

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.2020.007.02.13 ◽

2020 ◽

Vol 7 (02) ◽

pp. 153-162

Author(s):

Rahayu Eka Prasatya ◽

JMV Mulyadi ◽

Suyanto Suyanto

Keyword(s):

Regression Analysis ◽

Analytical Method ◽

Sampling Method ◽

Stock Exchange ◽

Tax Avoidance ◽

Sampling Technique ◽

Institutional Ownership ◽

Jel Classification ◽

Manufacturing Companies ◽

Negative Effect

ABSTRACT This study aimed to examine and analyze the executive characters, profitability, leverage and independent commissioners on tax avoidance, and the effect of character executive, profitability, leverage and independent commissioners on tax avoidance with institutional ownership as a moderating variable. The population in this study is the Manufacturing Companies in the Industrial Consumer Goods Sector listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The sample in this study is only 100 companies that passed in the sample criteria. The sampling technique uses purposive sampling method. The analytical method is using Moderated Regression Analysis (MRA). The results showed that executive character had negative effect on tax avoidance, profitability had no effect on tax avoidance, leverage had an effect on tax avoidance, and independent commissioners had no effect on tax avoidance. And also, institutional ownership can strengthen the moderation between character executive with tax avoidance, institutional ownership can weaken the moderation between profitability with tax avoidance, institutional ownership can weaken the moderation between leverage with tax avoidance. ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis karakter eksekutif, profitabilitas, leverage, komisaris independen terhadap tax avoidance, serta pengaruh dari karakter eksekutif, profitabilitas, leverage terhadap tax avoidance dengan kepemilikan institusional sebagai variabel moderasi. Populasi dalam penelitian ini yaitu Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2018. Sampel dalam penelitian ini sebanyak 100 perusahaan yang lolos dalam kriteria sampel. Metode analisis yang digunakan yaitu Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa karakter eksekutif berpengaruh terhadap tax avoidance, profitabilitas dan komisaris independen tidak berpengaruh terhadap tax avoidance, leverage berpengaruh terhadap tax avoidance. Kepemilikan institusional dapat memperkuat moderasi antara pengaruh karakter eksekutif dengan tax avoidance, kepemilikan institusional dapat memperlemah moderasi antara profitabilitas dan leverage dengan tax avoidance. JEL Classification : H26, G38, M41

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The role of Internet Financial Reporting (IFR) in mediating manufacturing firm value on Indonesia Stock Exchange (IDX)

Journal of Islamic Accounting and Finance Research ◽

10.21580/jiafr.2020.2.2.5821 ◽

2020 ◽

Vol 2 (2) ◽

pp. 169

Author(s):

Khoirul Fuad ◽

Nurlita Dwi Ariyani ◽

Retno Tri Handayani

Keyword(s):

Financial Reporting ◽

Firm Value ◽

Sampling Method ◽

Stock Exchange ◽

Institutional Ownership ◽

Manufacturing Companies ◽

Manufacturing Firm ◽

Purposive Sampling ◽

The Relationship

Purpose - This research aimed to determine the role of Internet Financial Reporting application for manufacturing companies on Indonesia stock exchange in the increase of firm value both directly and indirectly.Method - This research used a purposive sampling method. The number of data collected was 95 company samples. This research employed SPSS 25 for testing the data. Result - The results of this study indicated that Internet Financial Reporting can mediate the relationship between institutional ownership and profitability on firm value.Implication - Internet Financial Reporting application for companies today attracts investors to invest their capital to the companies because of the ease in getting the information needed at any time.Originality - This study used Internet Financial Reporting as mediation and source of the data year 2018.

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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.

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Karakter Eksekutif, Profitabilitas, Leverage, dan Komisaris Independen Terhadap Tax Avoidance Dengan Kepemilikan Institusional Sebagai Variabel Moderasi

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.v7i02.1535 ◽

2020 ◽

Vol 7 (02) ◽

pp. 153-162

Author(s):

Rahayu Eka Prasatya ◽

JMV Mulyadi ◽

Suyanto Suyanto

Keyword(s):

Regression Analysis ◽

Analytical Method ◽

Sampling Method ◽

Stock Exchange ◽

Tax Avoidance ◽

Sampling Technique ◽

Institutional Ownership ◽

Jel Classification ◽

Manufacturing Companies ◽

Negative Effect

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ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE

JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ◽

10.30871/jama.v5i2.3532 ◽

2021 ◽

Vol 5 (2) ◽

pp. 121-131

Author(s):

Afriyanti Hasanah

Keyword(s):

Corporate Governance ◽

Audit Quality ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Sampling Technique ◽

Institutional Ownership ◽

Company Size ◽

Political Connection ◽

Good Corporate Governance

This study aims to analyze the effect of Good Corporate Governance on tax avoidance.This study uses 4 variables for measuring Good Corporate Governance namely Institutional Ownership, Audit Quality, Company Size, and Political Connection. The population of this study are all manufacturing sector companies that have been listed on the Indonesia Stock Exchange (BEI) in the 2013-2017 period with a total final sample of 160 companies that have met the criteria. The samples in this study used nonprobability sampling method with purposive sampling technique in order to get a sample size of 32 companies. Data analysis technique used was simple linear regression analysis of each variable by using Eviews. The results showed that Institutional Ownership did not affect tax avoidance, while Audit Quality, Company Size, and Political Connection had an influence on tax avoidance. Keywords: Tax Avoidance, Institutional ownership, Audit Quality, Company Size, and Political Connection

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Penentuan Collateral Coverage Ratio (CCR) Suatu Perusahaan dengan Menggunakan Financial Ratio Covenants

Jurnal Manajerial Dan Kewirausahaan ◽

10.24912/jmk.v2i3.9595 ◽

2020 ◽

Vol 2 (3) ◽

pp. 812

Author(s):

Sheren Danella Jieandy ◽

Ignatius Roni Setyawan

Keyword(s):

Fixed Effects ◽

Stock Exchange ◽

Sampling Technique ◽

Company Size ◽

Fixed Effects Model ◽

Current Ratio ◽

Probability Sampling ◽

Purposive Sampling ◽

Coverage Ratio ◽

Equity Ratio

The purpose of this research is to investigate the influence of Current Ratio, Debt To Equity Ratio, and Company Size to Collateral Coverage Ratio (CCR) at registered company. The sample used in this research consists 100 companies that listed on the Indonesia Stock Exchange. The sampling method is non probability sampling with the sampling technique using purposive sampling. The analysis is performed by using the Panel Data regression analysis by the Fixed Effects Model in testing the hypothesis. The results show that Debt To Equity Ratio (DER) have a positive effect on Collateral Coverage Ratio (CCR) while Current Ratio CR) and Company Size (SIZE) have a negative effect on Collateral Coverage Ratio (CCR). Tujuan penelitian ini adalah untuk mengetahui pengaruh Current Ratio, Debt To Equity Ratio, dan SIZE terhadap risiko kredit Collateral Coverage Ratio (CCR) pada perusahaan yang terdaftar. Sampel yang digunakan dalam penelitian ini terdiri dari 100 Perusahaan yang terdaftar pada Bursa Efek Indonesia. Metode pengambilan sampel yang digunakan yaitu non probability sampling dengan teknik pengambilan sampel menggunakan purposive sampling. Analisis dilakukan dengan menggunakan Analisis Regresi Data Panel dengan Fixed Effect model dalam pengujian hipotesis. Hasil menunjukkan bahwa Debt To Equity Ratio (DER) berpengaruh positif terhadap Collateral Coverage Ratio (CCR) sedangkan Current Ratio (CR) dan Ukuran Perusahaan (SIZE) berpengaruh negatif terhadap Collateral Coverage Ratio (CCR).

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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.

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The Effect of Liquidity, Leverage, and Audit Committee on Sustainability Report Disclosure with Profitability as a Mediating Variable

Accounting Analysis Journal ◽

10.15294/aaj.v9i2.31060 ◽

2020 ◽

Vol 9 (2) ◽

pp. 95-102

Author(s):

Devi Sonia ◽

Muhammad Khafid

Keyword(s):

Empirical Evidence ◽

Indirect Effect ◽

Audit Committee ◽

Sampling Method ◽

Stock Exchange ◽

Sampling Technique ◽

Company Size ◽

Units Of Analysis ◽

Sustainability Report

The purpose of this study is to obtain empirical evidence about the role of profitability in mediating the effect of liquidity, leverage, and company size to sustainability report disclosure. The population in this study were non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017 from 465 companies. The sampling technique used purposive sampling method and produced a sample of 25 companies with 75 units of analysis. This study used path analysis with the help of IBM SPSS 21 software. The results of the analysis show that liquidity and leverage have a negative and significant effect on sustainability report disclosure. Audit committee and profitability have a positive and significant effect on sustainability report disclosure. Liquidity and leverage have a positive and significant effect on profitability. The audit committee has no effect on profitability. Profitability is successful in mediating the indirect effect of liquidity and leverage on sustainability report disclosure. However, profitability has failed in mediating the indirect influence between the audit committee on sustainability report disclosure. The conclusion of this study is liquidity, leverage, audit committee, and profitability have an important role in disclosure of sustainability report.

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INSTITUTIONAL OWNERSHIP AND TAX AVOIDANCE: COMPARATIVE STUDY IN BUMN (BADAN USAHA MILIK NEGARA) AND PRIVATE COMPANIES

Jurnal Riset Akuntansi Dan Bisnis Airlangga ◽

10.20473/jraba.v6i2.130 ◽

2021 ◽

Vol 6 (2) ◽

Author(s):

Ellyzabeth Putri Vizandra ◽

Elia Mustikasari

Keyword(s):

Sampling Method ◽

Stock Exchange ◽

Tax Avoidance ◽

Sampling Technique ◽

Institutional Ownership ◽

Linear Analysis ◽

Corporate Tax ◽

Private Companies ◽

Significant Difference ◽

The Government

This study aims to provide empirical evidence regarding the effect of institutional ownership on tax avoidance and differences in tax avoidance in state-owned and private companies. This study uses a quantitative approach with explanatory and comparative methods. The sample of this research is state-owned and private companies listed on the Indonesia Stock Exchange from 2014 to 2018 with a total of 60 companies. The sampling technique in this study uses a purposive sampling method. Hypothesis testing in this study uses Multiple Regression Linear Analysis to examine the effect of institutional ownership on tax avoidance and uses the Independent Sample T-Test to examine differences in tax avoidance in BUMN and private. The results of this study indicate that institutional ownership has no effect on the practice of corporate tax avoidance. This study also finds that there is no significant difference in tax avoidance practices in state-owned and private companies. The results of this study are expected to be suggestions for shareholders, especially institutional ownership to improve their monitoring function to the management to minimize tax avoidance. In addition, the government is expected to provide supervision with the same proportions, both to BUMN and private companies.

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