scholarly journals PENGARUH PROFITABILITAS (ROA), LEVERAGE (LTDER) DAN INTENSITAS AKTIVA TETAP TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2015-2017

2020 ◽  
Vol 7 (1) ◽  
pp. 85-92
Author(s):  
Ali Jamaludin
Keyword(s):  
Stock Exchange ◽  
Tax Avoidance ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Return On Assets ◽  
Panel Data Regression ◽  
Data Regression ◽  
Fixed Assets ◽  
Food And Beverage ◽  
Equity Ratio

This study aims to analyze the effect of Profitability (ROA), Leverage (LTDER), and Intensity of Fixed Assets Against Tax Avoidance. The population in this study were all food and beverage subsector companies listed on the Indonesia Stock Exchange (BEI) in 2015-2017, namely 18 companies. Data collection using purposive sampling method and based on predetermined criteria, the number of samples obtained were 12 food and beverage sub-sector manufacturing companies listed on the Stock Exchange during the 2015-2017 period. The data analysis method used is the panel data regression analysis method. The results showed that: 1) Profitability (Return On Assets) had a negative and not significant effect on Tax Avoidance, 2) Leverage (Long Term Debt to Equity Ratio) had no effect on Tax Avoidance, 3) CapitL Intensity had no effect on Tax Avoidance.

scholarly journals Intellectual Capital Food And Beverage Sub-Sector Manufacturing Companies And The Factors

2021 ◽  
Vol 2 (2) ◽  
pp. 432-442
Author(s):  
Dirvi Surya Abbas ◽  
Arry Eksandy
Keyword(s):  
Intellectual Capital ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Time Period ◽  
Panel Data Regression ◽  
Data Regression ◽  
Food And Beverage

The Purpose of this study was to determine the effect of company age, leverage, and independent commissioners on intellectual capital in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI). The research time period used is 3 years, namely the 2016-2018 period. The population of this study includes all food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2016-2018 period. The sampling technique was using purposive sampling technique. Based on the predetermined criteria, 17 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis. The results showed that Leverage and Independent Commissioner had no influence on Intellectual Capital. However, the variable company age has an influence on intellectual capital.

scholarly journals PROFITABILITY, LEVERAGE, SIZE OF COMPANY TOWARDS TAX AVOIDANCE

2019 ◽  
Vol 4 (1) ◽  
pp. 29-36
Author(s):  
Kimsen Kimsen ◽  
Imas Kismanah ◽  
Siti Masitoh
Keyword(s):  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Sampling Technique ◽  
Positive Influence ◽  
Return On Assets ◽  
Panel Data Regression ◽  
Data Regression ◽  
Study Population ◽  
Equity Ratio

The purpose of this research is to know the influence of Return On Assets (ROA), Debt To Equity Ratio (DER), and Asset to Tax Avoidance (TA) partially and simultaneously in the sector of various Industri listed in Indonesia Stock Exchange (IDX). The research period used is five years from 2012 to 2016. The study population included all industry miscellaneous sectors listed in Indonesia Stock Exchange (IDX) period 2012 to 2016. Sampling technique used is purposive sampling technique. Based on the predetermined criteria, the sample size was 8 companies. The type of data used was secondary data obtained from the Indonesia Stock Exchange website. Data analysis method used was panel data regression analysis. The result of F-test and t-test showed return on assets had an effect on tax avoidance, while debt to equity ratio had a positive influence on tax avoidance.

scholarly journals PENGARUH LEVERAGE, INTENSITAS ASET TETAP, DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK

2021 ◽  
Vol 14 (2) ◽  
pp. 417-427
Author(s):  
Eka Ridho Nur Rochmah ◽  
Rachmawati Meita Oktaviani
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Panel Data Regression ◽  
Data Regression ◽  
Fixed Assets ◽  
Positive Effect

This study aims to determine the effect of leverage, fixed asset intensity, and firm size on tax aggressiveness. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The sample of this research was taken using non-probability sampling method with purposive sampling technique and certain criteria. The method used in this research is panel data regression analysis. The results of this study indicate that leverage has a significant positive effect on tax aggressiveness, while the intensity of fixed assets has no effect on tax aggressiveness, and firm size has a significant positive effect on tax aggressiveness. The implications of the results of this study provide input to companies in making decisions to minimize the tax burden paid so that companies can be more aggressive towards taxes.

scholarly journals Analisis Faktor yang Mempengaruhi Struktur Modal pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017

2020 ◽  
Vol 4 (1) ◽  
pp. 24
Author(s):  
Mariska Leviani Dan Indra Widjaja
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Food And Beverage ◽  
Negative Effect ◽  
Equity Ratio

This research aimed to examine the effect of Liquidity (Current Ratio), Profitability (Return On Assets), Sales Growth, and Firm Size toward Capital Structure (Debt to Equity Ratio) on manufacturing companies sector food and beverages in Indonesia Stock Exchange for period 2013 - 2017. The sampling technique used was purposive sampling and the sample collected consisted of 14 companies. Analysis using SPSS program. Based on statistical t test, the result of research show that Liquidity had a significant, negative effect on Capital Structure. Meanwhile, Profitability, Sales Growth, and Firm Size did not affect Capital Structure. Based on statistical F test indicates that variables Liquidity, Profitability, Sales Growth, and Firm Size simultantly affect Capital Structure on manufacturing companies sector food and beverage listed in Indonesia Stock Exchange for period 2013 - 2017.

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.

Effect of Funding Decisions on Firm Value with Profitability as Intervening Variables

2020 ◽  
Vol 2 (1) ◽  
pp. 49-55
Author(s):  
Asrini Wahyuni ◽  
Syamsu Alam ◽  
Erlina Pakki
Keyword(s):  
Firm Value ◽  
Stock Exchange ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Book Value ◽  
Panel Data Regression ◽  
Data Regression ◽  
Equity Ratio ◽  
Data Source ◽  
Quantitative Statistics

This study aims to determine the effect of funding on firm value where profitability acts as a mediator or intervening variable in manufacturing companies on the Indonesia stock exchange. Funding variables are measured using Debt to Assets Ratio (DAR) and Debt to Equity Ratio (DER). The profitability variable is measured using Return of Assets (ROA). The value of the company itself is measured by looking at the Price to Book Value (PBV) or the market value of the company's shares against the book value ( Book Value ). The population in this study is the pharmaceutical sub-sector manufacturing companies listed on the IDX. The sampling method used was purposive sampling. The data source used in this study is secondary data collected using documentation techniques. This study uses descriptive quantitative statistics and uses panel data regression which is processed using Eviews 11 software. The results obtained in this study indicate that first, DER has a positive and significant effect on ROA. Second, DAR has a negative and significant effect on ROA. Third, DER has a positive and significant effect on ROA. Fourth, DAR has a negative and not significant effect on PBV. Fifth, ROA has a positive and significant effect on PBV. Sixth, DER has a positive and significant effect on PBV through ROA. Seventh, DAR has a negative and significant effect on PBV through ROA.

Pengaruh Struktur Aktiva dan Profitabilitas Terhadap Harga Saham

2021 ◽  
Vol 5 (1) ◽  
pp. 116-129
Author(s):  
Muhammad Rivandi ◽  
Lasmidar Lasmidar
Keyword(s):  
Stock Prices ◽  
Stock Price ◽  
Secondary Data ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Panel Data Regression ◽  
Data Regression ◽  
Food And Beverage ◽  
Positive Effect

The stock price interpreted as the price formed from the interaction between the seller and the buyer of shares which is motivated by the expectation of company profits. This study aims to determine and analyze the effect of asset structure and profitability on stock prices. The data processed is secondary data from the annual reports of 11 food and beverage sub-sector manufacturing companies listed on the IDX in 2015-2019 which were taken through purposive sampling. The method used in this research is panel data regression analysis method using Eviews version 8.0. The results of this study indicate that: asset structure and profitability have a positive effect on stock prices

scholarly journals The effect of own capital rentability, solvability, profitability and liquidity on dividend policy in food and beverage sub sector companies listed on Indonesia Stock Exchange (IDX)

2019 ◽  
Vol 4 (1) ◽  
pp. 37
Author(s):  
Wartoyo Hadi ◽  
Nuraeni Rahayu
Keyword(s):  
Sampling Method ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Current Ratio ◽  
Dividend Payout ◽  
Regression Methods ◽  
Food And Beverage ◽  
Equity Ratio

The aims of study to determine the effect of rentability of own capital, solvability, Profitability and Liquidity on dividend policy. The population of this study is all food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017 as many as 18 companies. While the sample is determined using the purposive sampling method. Companies that meet the criteria are only 7 companies. To analyze the data used multiple linear regression methods. The results of research, own capital rentability and current partial ratio (CR) has a negative and significant effect on the dividend payout ratio. Meanwhile, debt to equity ratio (DER) and return on assets (ROA) partially have a positive and significant effect on the dividend payout ratio. The results of the F-test show that the variable profitability of own capital rentability, solvency, profitability and liquidity simultaneously influence dividend policy. Keywords: own capital rentability, debt to equity ratio, return on asset, current ratio, dividend payout ratio.

scholarly journals Pengaruh Umur Perusahaan, Profitabilitas dan Pertumbuhan Penjualan Terhadap Tax Avoidance

2021 ◽  
Vol 5 (1) ◽  
pp. 25-34
Author(s):  
Tongam Sinambela ◽  
Lisa Nuraini
Keyword(s):  
Stock Exchange ◽  
Sample Selection ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Annual Reports ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Financial Reports ◽  
Food And Beverage

This study aims to obtain empirical evidence about the effect of Firm Age, Profitability (Return on Assets), and Sales Growth (Sales Growth) on tax avoidance. This study is a quantitative study using secondary data in the form of financial reports and annual reports of food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2019. The sample selection used the purpose sampling method. The data analysis technique uses multiple regression analysis with SPSS 20. The results of this study are that the age of the company has a positive and significant effect on tax avoidance. Variable return on assets has a positive effect on tax avoidance. Sales growth variable has no effect on tax avoidance. This is because high sales growth does not necessarily affect the profit generated because each period also produces a different cost of goods sold.

scholarly journals Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderating

2021 ◽  
Vol 1 (2) ◽  
pp. 157
Author(s):  
Rival Rohmawan ◽  
Yeni Oktaviani ◽  
Pitri Yandri
Keyword(s):  
Stock Prices ◽  
Firm Value ◽  
Stock Price ◽  
Sampling Method ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Panel Data Regression ◽  
Data Regression ◽  
Corporate Social

This study aims to test the effect of CSR on firm value (stock price) with profitability as a moderating variable with quantitative approach on the 7 manufacturing companies listed in Indonesia stock Exchange (BEI) in the period from 2013 to 2019, so there are 49 observational data acquired. The sampling method using purposive sampling with the criteria that have been determined. Data analysis method used is the analysis of panel data regression with the aid of EViews 10. The results showed that CSR does not affect the Profitability of the proxies ROA can not strengthen the influence of CSR on stock price. Simultaneously, CSR and profitability as a moderating effect on stock prices.

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