scholarly journals PENGARUH UKURAN PERUSAHAAN, DEWAN KOMISARIS DAN CAPITAL INTENSITY TERHADAP EFFECTIVE TAX RATE (ETR)

Equity ◽  
2019 ◽  
Vol 21 (2) ◽  
pp. 116
Author(s):  
Dewi Ratna Novianti ◽  
Praptiningsih Praptiningsih ◽  
Noegrahini Lastiningsih
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Capital Intensity ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Financial Reports ◽  
Intensity Effect ◽  
Tax Rate ◽  
Level Of Significance

This research is using quantitative study aimed to see whether there are influence of Firm Size, Board of Commissioners and Capital Intensity on Effective Tax Rate (ETR). The sample in this study a number of 67 manufacturing companies listed on the Indonesia Stock Exchange period 2014 – 2016 by using purposive sampling method. Data obtained from the financial reports in the publication. The number of sample obtained as many as 67 companies with a total sample of 201 samples. After reduce the data outlier, data eventually resulted in 147 samples ready to be analyzed and tested. Analysis technique used was multiple linier regression with a level of significance of 5%. The results of this study suggests that (1) Firm Size has significant effect on the Effective Tax Rate (ETR), (2) Board of Commissioners was not significant effect on Effective Tax Rate (ETR), (3)Capital Intensity effect significantly to Effective Tax Rate (ETR).

scholarly journals PENGARUH UKURAN PERUSAHAAN, DEWAN KOMISARIS DAN CAPITAL INTENSITY TERHADAP EFFECTIVE TAX RATE (ETR)

Equity ◽  
2019 ◽  
Vol 21 (2) ◽  
pp. 116
Author(s):  
Dewi Ratna Novianti ◽  
Praptiningsih Praptiningsih ◽  
Noegrahini Lastiningsih
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Capital Intensity ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Financial Reports ◽  
Intensity Effect ◽  
Tax Rate ◽  
Level Of Significance

This research is using quantitative study aimed to see whether there are influence of Firm Size, Board of Commissioners and Capital Intensity on Effective Tax Rate (ETR). The sample in this study a number of 67 manufacturing companies listed on the Indonesia Stock Exchange period 2014 – 2016 by using purposive sampling method. Data obtained from the financial reports in the publication. The number of sample obtained as many as 67 companies with a total sample of 201 samples. After reduce the data outlier, data eventually resulted in 147 samples ready to be analyzed and tested. Analysis technique used was multiple linier regression with a level of significance of 5%. The results of this study suggests that (1) Firm Size has significant effect on the Effective Tax Rate (ETR), (2) Board of Commissioners was not significant effect on Effective Tax Rate (ETR), (3)Capital Intensity effect significantly to Effective Tax Rate (ETR).

scholarly journals ANALISIS PENGARUH CAPITAL INTENSITY, KEPEMILIKAN INSTITUSIONAL, DEBT TO ASSET RATIO (DAR) DAN RETURN ON ASSETS (ROA) TERHADAP EFFECTIVE TAX RATE (ETR) PADA PERUSAHAAN SEKTOR PROPERTI UTAMA YANG TERDAFTAR DI BEI PERIODE 2016 -2019

2021 ◽  
Vol 8 (1) ◽  
pp. 1-21
Author(s):  
Chytia Chytia ◽  
Bayu Laksma Pradana
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Capital Intensity ◽  
Total Sample ◽  
Coefficient Of Determination ◽  
Effective Tax Rate ◽  
Return On Assets ◽  
Financial Reports ◽  
Tax Rate

The purpose of this study was to determine the effect of capital intensity, institutional ownership, debt to asset ratio (DAR), and return on assets (ROA) on the effective tax rate (ETR). This study uses secondary data in the form of financial reports that have been audited by auditors, where this data is obtained from the official website of the Indonesia Stock Exchange (idx.co.id). Testing in this study was assisted by using the SPSS 25 program by using multiple linear regression analysis hypothesis testing. The sample technique used in this research is purposive sampling method. The criteria taken by the author in this study are companies engaged in the property sector and have complete financial reports for 4 (four) years, from 2016-2019. The sample taken is 25 property companies for 4 years, which means that it has a total sample of 100 companies. From the existing sample, the classical assumption test was carried out consisting of the normality test, autocorrelation test, multicollinearity test, and heteroscedasticity test along with the regression coefficient similarity test consisting of the t test, F test, and the coefficient of determination (R2) test.

scholarly journals Analisis Faktor-Faktor yang Mempengaruhi Pajak Penghasilan Badan Sebagai Indikator Manajemen Perencanaan Pajak pada Perusahaan Sektor Manufaktur di Bursa Efek Indonesia Tahun 2013-2017

2019 ◽  
Vol 3 (6) ◽  
pp. 18
Author(s):  
Petrus Petrus
Keyword(s):  
Stock Exchange ◽  
Manufacturing Sector ◽  
Sampling Technique ◽  
Capital Intensity ◽  
Manufacturing Companies ◽  
Research Subjects ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Panel Data Estimation ◽  
Data Estimation

The purpose of this research is to analyse and find out 1) the effect of Profitability on the Effective Tax Rate 2) Inventory Intensity to the Effective Tax Rate 3) Capital Intensity to the Effective Tax Rate 4) Leverage to the Effective Tax Rate. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange during the period 2013-2017. The sample used in this study is 52 companies in all industry sector of manufacturing as research subjects. The sampling technique used is the Panel Data Estimation Technique. Overall the results of this study are 1) The probability of influencing Effective Tax Rate has a significant negative direction on manufacturing companies on the Indonesia Stock Exchange in 2013-2017, 2) Inventory Intensity affects the Effective Tax Rate having a negative but not significant direction on manufacturing companies in the Exchange Indonesia Securities in 2013-2017, 3) Capital Intensity affects the Effective Tax Rate to have a positive but not significant direction in manufacturing companies on the Indonesia Stock Exchange in 2013-2017, 4) Leverage affects Effective Tax Rate has a negative but not significant direction in manufacturing companies on the Indonesia Stock Exchange in 2013-2017.

scholarly journals PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, CAPITAL INTENSITY DAN CORPORATE RISKTERHADAP TAX AVOIDANCE (Studi pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2013-2016)

2019 ◽  
Vol 7 (1) ◽  
Author(s):  
Basuki Basuki
Keyword(s):  
Tax Evasion ◽  
Audit Committee ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Capital Intensity ◽  
Manufacturing Companies ◽  
Data Types ◽  
Effective Tax Rate ◽  
Tax Rate

Things that need to be done in order to prove independentcommissioners, audit committee, capital intensity and corporate risk ontax avoidance in companies engaged in Indonesia Stock Exchange(IDX). In this study, tax avoidance uses the Cash Effective Tax Rate(CETR) proxy. The research period is 4 years, ie during 2013-2016. Thestudy population covers all manufacturing companies of the industrialsector of goods in the period 2013-2016ALAH 148 companies. Thesampling technique used purposive sampling technique. Based on thecriteria set in the sample of 84 corporate data. Types of data which aresecondary data obtained from the Indonesia Stock Exchange website.The process of data analysis that is panel analysis of regression data.The results showed that independent commissioners and capital intensitydid not have a significant effect, while audit committee and corporaterisk had a significant effect on tax evasion.

scholarly journals PENGARUH PROFITABILITAS, LEVERAGE, CAPITAL INTENSITY, SALES GROWTH DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK

SIMAK ◽  
2021 ◽  
Vol 19 (01) ◽  
pp. 152-173
Author(s):  
Sasongko Wahyu Widodo ◽  
Sartika Wulandari
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Capital Intensity ◽  
Sales Growth ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Regression Test ◽  
Positive Effect

This research aimed to investigate the effect of profitability, leverage, capitalintensity, sales growth, and firm size against tax avoidance. Measurement of taxavoidance in this research used effective tax rate (ETR). This research usedmanufacturing companies listed in Indonesia Stock Exchange in 2017-2019. Thesample selection method used purposive sampling technique and obtained 140sample. The data analysis used was multiple linear regression test. The result ofthe analysis showed that profitability and firm size has no effect on tax avoidance.Meanwhile leverage and capital intensity has significant positive effect on taxavoidance. The result of the test showed that sales growth has a significantnegative effect on tax avoidance.

scholarly journals Effect Firm Size, Profitability and Inventory Intensity Against Effective Tax Rate (ETR)

2021 ◽  
Vol 4 (1) ◽  
pp. 9-15
Author(s):  
Ida Ayu Made Asvini Gita ◽  
◽  
I D M Partika ◽  
D P Suciwati ◽  
◽  
...  
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Sample Selection ◽  
Secondary Data ◽  
Pool Data ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Real Rate ◽  
Tax Rate ◽  
Negative Effect

The effective tax rate is the real rate that apply to the taxpayer's income. This research to find out how much influence firm size, profitability, inventory intensity on the effective tax rate of manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2019. The types of data used are quantitative data and data sources are secondary data in the form of annual financial reports of manufacturing companies in the reporting period at 2015 to 2019. The sample selection used a purposive sampling method with 53 companies and a total of pool data are 202 data. The data analysis method used is multiple regression analysis. The results of this research indicate that profitability had a positive and significant effect on the effective tax rate, inventory intensity had a significant negative effect on the effective tax rate, while firm size had a negative effect on the effective tax rate.

scholarly journals Analisis Pengaruh Intensitas Modal, Intensitas Persediaan, Komisaris Independen dan Kepemilikan Manajerial Terhadap ETR

2020 ◽  
Vol 5 (1) ◽  
pp. 52-65 ◽  
Author(s):  
Muhammad Syamsuddin ◽  
Trisni Suryarini
Keyword(s):  
Structural Analysis ◽  
Stock Exchange ◽  
Sample Selection ◽  
Capital Intensity ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Final Sample ◽  
Positive Effect

This study aims to analyze the effect of capital intensity, inventory intensity, independent board of commissioners and managerial ownership on the effective tax rate. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The sample selection uses the purposive sampling method. The results of the sample selection obtained a final sample of 75 companies with an analysis unit of 225. The data analysis of this study used descriptive statistical analysis and Structural Analysis Modeling (SEM) with AMOS 22 software. The results showed that inventory intensity had a significant positive effect on ETR, while for intensity capital, independent board of commissioners and managerial ownership, have no significant effect on ETR. The conclusion of this study is that the size of ETR in manufacturing companies is influenced by inventory intensity. Whereas capital intensity, independent board of commissioners and managerial ownership in manufacturing companies cannot influence the size of the ETR value.Keywords: ETR; Capital Intensity; Managerial ownershiPenelitian ini bertujuan untuk menganalisis pengaruh intensitas modal, intensitas persediaan, dewan komisaris independen dan kepemilikan manajerial terhadap effective tax rate. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2015-2017. Pemilihan sampel menggunakan metode puposive sampling. Hasil seleksi sampel diperoleh sampel akhir sebanyak 75 perusahaan dengan unit analisis sebanyak 225. Analisis data penelitian ini menggunakan analisis statistik deskriptif dan Structural Analysis Modelling (SEM) dengan software AMOS 22. Hasil penelitian menunjukkan bahwa intensitas persediaan berpengaruh positif signifikan terhadap ETR, sedangkan untuk intensitas modal, dewan komisaris independen dan kepemilikan manajerial, tidak berpengaruh signifikan terhadap ETR. Simpulan dari penelitian ini adalah besar kecilnya ETR dalam perusahaan manufaktur dipengaruhi oleh intensitas persediaan. Sedangkan intensitas modal, dewan komisaris independen dan kepemilikan manajerial dalam perusahaan manufaktur tidak dapat mempengaruhi besar kecilnya nilai ETR. Kata Kunci: ETR; Intensitas Modal; Kepemilikan Manajerial

scholarly journals Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak

2020 ◽  
Vol 3 (2) ◽  
pp. 104
Author(s):  
Darti Djuharni ◽  
Wahyu Alif Kurniawan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Secondary Data ◽  
Capital Intensity ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Tax Aggressiveness ◽  
Corporate Social

The purpose of this study aims to analyze the disclosure of Corporate Social Responsibility (CSR) on corporate tax aggressiveness. The independent variable of this study is corporate social responsibility (CSR) using the dummy method and based on the standard GRI G-4 / GRI index and the dependent variable of this study is the tax aggressiveness required with an effective tax rate proxy (ETR). This study uses control variables including profitability, leverage, capital intensity, and inventory intensity. The study uses secondary data conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 and the study sample was obtained by 11 companies. The research method used uses multiple linear regression with the help of SPSS 22 software. The results of this study prove that the disclosure of Corporate Social Responsibility is not significant for tax aggressiveness

PENGARUH CAPITAL INTENSITY RATIO,INVENTORY INTENSITY RATIO, OWNERSHIP STRUCTURE TERHADAP EFFECTIVE TAX RATE DENGAN KOMPENSASI RUGI FISKAL SEBAGAI VARIABEL MODERASI

2019 ◽  
Vol 4 (1) ◽  
pp. 496
Author(s):  
Icha Fadjriana
Keyword(s):  
Ownership Structure ◽  
Intensity Ratio ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Capital Intensity ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Linear Regression Models ◽  
Effective Tax Rate ◽  
Tax Rate

ABSTRACT: The purpose of this study is to determine whether the capital intensity ratio, inventory intensity ratio, ownership structure affect the Effective Tax Rate with compensation for fiscal losses as moderating. all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017. This research is a quantitative study using multiple linear regression models. The results showed that inventory intensity ratio and institutional ownership had a significant effect on ETR, while Managerial Ownership did not affect ETR. The compensation for fiscal losses cannot moderate the relationship between inventory intensity ratio and Managerial Ownership to the effective tax rate. Whereas Institutional Ownership can be moderated by the effective tax rate.

DETERMINANT OF CAPITAL STRUCTURE ON MULTINATIONALITY COMPANY IN INDONESIA

2018 ◽  
Vol 15 (2) ◽  
pp. 1
Author(s):  
Elok Faiqoh Himmah ◽  
Sedianingsih Sedianingsih
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Control Variable ◽  
Capital Intensity ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership ◽  
Effective Tax Rate ◽  
Tax Rate

This study aims to examine the factors that affect the capital structure. This research use independent variable that is multinational, managerial ownership, tax uncertainty, while the control variable is effective tax rate, profit growth, return on asset, firm size, current ratio, capital intensity, and inventory intensity. The population of this study consists of all non-financial companies listed on the Indonesia Stock Exchange from 2012-2016. The sample of this research is multinational company which means having subsidiaries outside Indonesia. Statistical method used in this research is multiple linear regression analysis. The results of this study indicate that multinationality, managerial ownership, and uncertainty tax have no significant effect on capital structure. while for control variable, return on asset and firm size that have significant influence to capital structure.  

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