The Effect of Financial Constraints and Institutional Ownership on Tax Agressiveness

Tax aggressiveness is an action taken by a company in reducing taxable income through tax planning, either legally done by tax avoidance or illegally by tax evasion. This study examines the effect of financial constraints and institutional ownership on tax aggressiveness.The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2018. The sampling method used in this research is purposive sampling, with this method companies that meet as many as 56 companies. The analytical tool used is classic assumption test, multiple linear regression test, model test and hypothesis test. The results of this study indicate that (1) financial constraints have a positive effect on tax aggressiveness, (2) institutional ownership has a positive effect on tax aggressiveness, (3) institutional ownership weakens the relationship between financial constraints and tax aggressiveness.

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PENGARUH PROFITABILITAS, KEPEMILIKAN KELUARGA, DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK (Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia)

Jurnal Ilmiah Akuntansi ◽

10.23887/jia.v1i2.9994 ◽

2017 ◽

Vol 1 (2) ◽

Author(s):

Komang Subagiastra ◽

I Putu Edy Arizona ◽

I Nyoman Kusuma Adnyana Mahaputra

Keyword(s):

Corporate Governance ◽

Tax Evasion ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Family Ownership ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Good Corporate Governance ◽

Positive Effect

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh profitabilitas, kepemilikan keluarga dan good corporate governance terhadap penghindaran pajak dengan berfokus pada perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode tahun 2011-2014. Metode sampling yang digunakan adalah purposive sampling dengan sampel dari 30 perusahaan selama periode pengamatan 4 tahun berturut-turut sehingga menghasilkan total 120 sampel. Alat analisis yang digunakan dalam penelitian ini adalah analisis regresi linear. Hasil pengujian menunjukkan bahwa laba atas aset sebagai proxy dari profitabilitas berpengaruh positif terhadap penghindaran pajak. Kepemilikan institusional dan proporsi dewan komisaris independen sebagai proxy dari good corporate governance juga menunjukkan pengaruh positif terhadap penghindaran pajak. Kata kunci: profitabilitas, kepemilikan Keluarga, tata kelola perusahaan, penghindaran pajak ABSTRACTThis study aimed to examine the effect of profitability, family ownership and good corporate governance on tax evasion by focusing on manufacturing companies listed in Indonesia Stock Exchange in the period 2011-2014. The sampling method used was purposive sampling with a sample of 30 companies during the observation period of 4 years in a row so as to produce a total of 120 samples. The analytical tool used in this study is the linear regression analysis. The test results showed that the return on assets as a proxy of a positive effect on the profitability of tax avoidance. Institutional ownership and the proportion of independent board as a proxy of good corporate governance also showed a positive effect on tax evasion.Keywords: profitability, family ownership, corporate governance, tax evasion

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The Implications Of CSR And GCG On Tax Avoidance

Jurnal Akuntansi ◽

10.24912/ja.v23i2.577 ◽

2019 ◽

Vol 23 (2) ◽

pp. 195

Author(s):

R. Rosiyana Dewi, Itjang D Gunawan

Keyword(s):

Tax Evasion ◽

Audit Committee ◽

Goodness Of Fit ◽

Negative Impact ◽

Stock Exchange ◽

Hypothesis Test ◽

Tax Avoidance ◽

Positive Influence ◽

Manufacturing Companies ◽

Goodness Of Fit Test

The disclosure of a company's social responsibility (CSR) showed how much the company has a motive for its environmental welfare; a company that has high responsibility prevents violations that have a negative impact on their environment, including tax evasion. This study aims to examine the effect of CSR disclosure on tax avoidance and test the GCG component, audit committee and independent commissioners in moderating the effect of CSR on tax avoidance. The study population was manufacturing companies listed on the Indonesia Stock Exchange in 2012-2015. Samples were obtained using a purposive sampling method with 108 samples. This research is quantitative research. The research test uses multiple regressions, such as goodness of fit test and hypothesis test. This study provides evidence that there is a positive influence between CSR on tax avoidance, besides that the audit committee as a moderating variable weakens the positive influence of CSR on tax avoidance, but independent commissioners are not proven as moderating variables between the effects of CSR towards tax avoidance.

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Pengaruh Thin Capitalization dan Transfer Pricing Aggressiveness terhadap Penghindaran Pajak dengan Financial Constraints sebagai Variabel Moderasi

Owner ◽

10.33395/owner.v6i1.607 ◽

2022 ◽

Vol 6 (1) ◽

pp. 386-399

Author(s):

Melina Fajrin Utami ◽

Ferry Irawan

Keyword(s):

Panel Data ◽

Linear Regression ◽

Financial Constraints ◽

Stock Exchange ◽

Transfer Pricing ◽

Tax Avoidance ◽

Sampling Technique ◽

Manufacturing Companies ◽

Positive Effect ◽

Thin Capitalization

The purpose of this study was to determine the effect of thin capitalization, transfer pricing aggressiveness on tax avoidance with financial constraints as moderating variable. This study used a quantitative approach with population with sample of manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2019. The sampling technique used purposive sampling and obtained 72 companies as samples. This study used panel data and the analysis was multiple linear regression and interaction regression. The results show that thin capitalization, transfer pricing aggressiveness, and financial constraints have a positive effect on tax avoidance. Further research shows that financial constraints strengthen the effect of thin capitalization on tax avoidance, but financial constraints do not moderate the effect of transfer pricing aggressiveness on tax avoidance.

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THE EFFECT OF LEVERAGE, INSTITUTIONAL OWNERSHIP, AND BUSINESS STRATEGY ON TAX AVOIDANCE (CASE OF LISTED MANUFACTURING COMPANIES IN THE CONSUMPTION GOODS INDUSTRY PERIOD 2014-2019)

ACCOUNTABILITY ◽

10.32400/ja.33956.10.1.2021.16-26 ◽

2021 ◽

Vol 10 (1) ◽

pp. 16

Author(s):

Vina Novia Damayanti ◽

Sartika Wulandari

Keyword(s):

Business Strategy ◽

Firm Growth ◽

Stock Exchange ◽

Tax Avoidance ◽

Institutional Ownership ◽

Industrial Sector ◽

Significant Positive Effect ◽

Manufacturing Companies ◽

Production And Distribution ◽

Positive Effect

This study aims to obtain empirical evidence regarding the influence of leverage, institutional ownership, and business strategy on tax avoidance of consumer goods industrial sector manufacturing companies listed in Indonesia Stock Exchange (IDX) under period 2014-2019. The results show that leverage and goods production and distribution have a significant positive effect on tax avoidance while institutional ownership and firm growth have a negative significant effect on tax avoidance. The findings imply that in the context of agency theory, firms shall use debts for tax avoidance in term to reduce the tax but the institutional ownerships tend to control the firm to avoid the tax avoidance.

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PENGARUH AGRESIVITAS TRANSFER PRICING, PENGGUNAAN NEGARA LINDUNG PAJAK, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK

JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK ◽

10.25105/jipak.v16i2.9257 ◽

2021 ◽

Vol 16 (2) ◽

pp. 245

Author(s):

Suparna Wijaya ◽

Fitriyan Dwi Rahayu

Keyword(s):

Stock Exchange ◽

Transfer Pricing ◽

Tax Avoidance ◽

Institutional Ownership ◽

Manufacturing Companies ◽

Negative Effect ◽

Tax Audit ◽

Total Observation ◽

Positive Effect

<p><em>This study examined the effect of transfer pricing aggressiveness, tax heaven, and institusional ownership on tax avoidance with tax audit as moderating variabel. The research object used 65 manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2019 period, so the total observation is 325 samples. The results show that transfer pricing aggressiveness has a positive effect and institutional ownership has a negative effect on tax avoidance, while tax heaven has no effect on tax avoidance. In addition, moderation in tax audits is able to weakens the positive effect of transfer pricing aggressiveness on tax avoidance. However, tax audits does not weaken the positive effect of tax heaven and does not strengthen the negative effect of institutional ownership on tax avoidance.</em></p>

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PENGARUH EARNINGS PER SHARE, NET PROFIT MARGIN, DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM

Equity ◽

10.34209/.v18i1.458 ◽

2015 ◽

Vol 18 (1) ◽

pp. 39

Author(s):

Taufan Septiawan ◽

Erna Hernawati

Keyword(s):

Stock Price ◽

Stock Exchange ◽

Hypothesis Test ◽

Sampling Technique ◽

Profit Margin ◽

Manufacturing Companies ◽

Earnings Per Share ◽

Net Profit ◽

Equity Ratio ◽

Positive Effect

This study was conducted to examine the effect of Earnings Per Share, Net Profit Margin, Debt to Equity Ratio toward Stock Price on manufacturing companies in Indonesia Stock Exchange during the years 2009-2012. The population consists of 36 companies and are used as a sample of 17 ompanies. Sampling technique using purposive sampling method. Data were tested by using multiple regression analysis and hypothesis test with 5% level of confidence. The research results that the variables Earnings Per Share (EPS) and Net Profit Margin (NPM) gives significantly positive effect on Stock Price. The other variables Debt to Equity Ratio is not significantly to Stock Price. We suggest for investors in Indonesia Stock Exchange that paying attention other factors that regards Stock Price because with those information they can make the best decision for their investments

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PENGARUH KONSERVATISME AKUNTANSI DAN PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN

JURNAL AKUNTANSI BERKELANJUTAN INDONESIA ◽

10.32493/jabi.v2i2.y2019.p134-147 ◽

2019 ◽

Vol 2 (2) ◽

pp. 134

Author(s):

Puradinda Zulfiara ◽

Juli Ismanto

Keyword(s):

Firm Value ◽

Stock Exchange ◽

Tax Avoidance ◽

Secondary Data ◽

Accounting Conservatism ◽

Annual Reports ◽

Manufacturing Companies ◽

Effective Tax Rate ◽

Tax Rate ◽

Positive Effect

Aim of this research is to determine the effect of accounting conservatism and tax avoidance on firm value. The type of data used in this study is secondary data in the form of annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2016 period. The number of samples is 48 manufacturing companies. The data analysis technique used is regression analysis. The results of the study show that conservatism has a positive effect on firm value, tax avoidance has a negative effect on firm value. While simultaneously conservatism and tax avoidance have a positive effect on firm value. Thus this study supports that accounting conservatism has a role as a function of monitoring the company's investment policies and one way to maintain the value of the company in limiting losses that may arise from poorly performing investment decisions. The company that conducts tax avoidance (has a smaller effective tax rate) is an effort made by management to reduce the company's tax burden and is able to minimize expenditure for tax purposes so that management looks good in the eyes of shareholders.

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PROFITABILITAS, KARAKTER EKSEKUTIF, KEPEMILIKAN KELUARGA DAN TAX AVOIDANCE PERUSAHAAN

Jurnal Bisnis Terapan ◽

10.24123/jbt.v4i1.2789 ◽

2020 ◽

Vol 4 (1) ◽

pp. 93-106

Author(s):

Putu Kepramareni ◽

Ida Ayu Nyoman Yuliastuti ◽

Ni Wayan Ari Suarningsih

Keyword(s):

Stock Exchange ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Multiple Linear Regression Analysis ◽

Family Ownership ◽

Manufacturing Companies ◽

Corporate Tax ◽

Purposive Sampling ◽

Analysis Technique ◽

Positive Effect

Abstrak Tax avoidance merupakan upaya yang dilakukan seseorang untuk mengurangi atau meminimalkan kewajiban pajaknya tanpa melanggar ketentuan undang-undang perpajakan yang berlaku. Wajib pajak berusaha untuk meringankan kewajiban pembayaran pajak dengan meminimalkan jumlah pajak yang harus dibayar. Terdapat beberapa faktor yang dapat mempengaruhi seseorang dalam melakukan tax avoidance yaitu profitabilitas, karakter eksekutif dan kepemilikan keluarga. Penelitian ini bertujuan untuk menguji pengaruh dari variabel-variabel tersebut yaitu variabel profitabilitas, karakter eksekutif dan kepemilikan keluarga terhadap variabel tax avoidance. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2014-2018. Sampel yang digunakan dalam penelitian ini sebanyak 14 perusahaan yang diperoleh melalui metode purposive sampling dan diteliti selama 5 tahun sehingga sampel dalam penelitian ini sebanyak 70 sampel. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi linear berganda. Hasil analisis menunjukkan bahwa profitabilitas tidak berpengaruh terhadap tax avoidance perusahaan, sedangkan karakter eksekutif dan kepemilikan keluarga berpengaruh positif terhadap tax avoidance perusahaan. Kata kunci: profitabilitas, karakter eksekutif, kepemilikan keluarga dan tax avoidance Abstract Tax avoidance is an attempt by someone to reduce or minimize their tax obligations without violating the provisions of applicable tax laws. Taxpayers try to ease the tax payment obligations by minimizing the amount of tax that must be paid. There are several factors that can influence someone in doing tax avoidance, namely profitability, executive character and family ownership. This study aims to examine the effect of these variables, namely profitability, executive character and family ownership on tax avoidance variables. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange during the 2014-2018 period. The samples used in this study were 14 companies obtained through the purposive sampling method and studied for 5 years so that the samples in this study were 70 samples. Data analysis technique used in this study is multiple linear regression analysis techniques. The analysis shows that profitability has no effect on corporate tax avoidance, while executive character and family ownership have a positive effect on corporate tax avoidance. Keywords: profitability, executive character, family ownership and tax avoidance

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Political Connection, Institutional Ownership and Tax Aggressiveness in Indonesia

European Journal of Business Management and Research ◽

10.24018/ejbmr.2020.5.5.528 ◽

2020 ◽

Vol 5 (5) ◽

Author(s):

Yety Anggraini ◽

Wahyu Widarjo

Keyword(s):

Stock Exchange ◽

Institutional Ownership ◽

The Political ◽

Political Connection ◽

Manufacturing Companies ◽

Small Companies ◽

Tax Aggressiveness ◽

The Difference

This study aims to analyze the effect of political connection and institutional ownership toward tax aggressiveness on manufacturing companies listed on Indonesia Stock Exchange. Samples for this study are 62 manufacturing companies listed between the periods of 2014 - 2018, hence obtained 310 observations. Result of this study shows that political connection of the directors and institutional ownership have positive and significant effect toward tax aggressiveness, while the political connection of the board of commissioners does not significantly affect toward the tax aggressiveness. Furthermore, this study also finds the difference of political connection and institutional ownership between big companies and small companies. The effect of political connection of the directors is stronger in small companies than big companies, while the effect of political connection of the board of commissioners toward tax aggressiveness is stronger in big companies than small companies.

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

Kompak :Jurnal Ilmiah Komputerisasi Akuntansi ◽

10.51903/kompak.v14i2.573 ◽

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.

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