scholarly journals Analisis Faktor-Faktor yang Mempengaruhi Penghindaran Pajak pada Perusahaan Pertambangan Di Bursa Efek Indonesia (BEI) Tahun 2016-2018

2020 ◽  
Vol 1 (1) ◽  
pp. 28
Author(s):  
Dwi Fionasari
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Company Size ◽  
Sales Growth ◽  
Return On Assets ◽  
Mining Companies ◽  
Multiple Regression Models ◽  
Secondary Data Sources

The purpose of this study is to examine the effect of return on assets, leverage, company size and sales growth on tax avoidance. The population in this study were all mining companies listed on the Indonesia Stock Exchange during the period from 2016 to 2018. The research sample was obtained by using the purposive sampling method, where only 21 mining companies listed on the Indonesia Stock Exchange met all the criteria so that 63 data were obtained, used as a research sample. The data is secondary data. Sources of data in this study were obtained from the Indonesia Stock Exchange website. This study uses multiple regression models to examine the effect of each variable on tax avoidance. Based on the results of the study, it can be concluded that the variable return on assets, leverage, company size and sales growth affect tax avoidance.

scholarly journals Faktor yang Mempengaruhi Tax Avoidance dengan Ukuran Perusahaan sebagai Variabel Kontrol

2021 ◽  
Vol 9 (2) ◽  
pp. 235-244
Author(s):  
Desy Mariani ◽  
Suryani Suryani
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Control Variable ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Retail Trade ◽  
Company Size ◽  
Sales Growth ◽  
The Government

For companies, taxes are costs that reduce profits. The company wants to pay the minimum tax so that the profit earned by the company does not decrease, while from the government side, tax collection is used to finance the implementation of state development. This difference also causes taxpayers to tend to avoid taxes to reduce their tax burden, so that state revenue from the tax sector is still not maximized. This study aims to determine the factors that affect tax avoidance with company size as a control variable. This study uses a sample of trading, service and investment companies in the wholesale and retail trade sub-sector listed on the Indonesia Stock Exchange for the period 2014-2018. The sampling method used in this study was purposive sampling method, where according to the established criteria, 22 companies were obtained and the data used were secondary data. The analysis technique used in this study is multiple linear regression analysis using the Statistical Product and Service Solutions (SPSS) v.20.0 program. The results show that Leverage, Sales Growth and Company Size have a positive effect on tax avoidance, while liquidity and fixed asset intensity have no effect on tax avoidance, thus company size can control Leverage and Sales Growth to influence tax avoidance.

The Effect Of Return On Asset, Company Age, And Sales Growth On Tax Avoidance With Company Size As A Moderating Variable

Academia Open ◽  
2021 ◽  
Vol 5 ◽  
Author(s):  
Laili Faradia ◽  
Herman Ernandi
Keyword(s):  
Quantitative Research ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Total Sample ◽  
Company Size ◽  
Sales Growth ◽  
Firm Age ◽  
Return On Assets ◽  
Inner Model

This study aims to determine the effect of Return On Assets,Company Age and Sales Growth on Tax Avoidance with Company Size as Moderating Variables.This study used quantitative research methods.In this case the object of research is a manufacturing company in the consumer goods industry sector which is listed on the Indonesia Stock Exchange during 2017-2019 using the purposive sampling method.Samples collected in this study comes from secondary data obtained through the documentation technique as much as 25 companies with total sample as many as 75 sample companies.Analysis technique data used that includes the outer model, inner model and path analysis with Smart PLS 3.2.8 for windows program.The results of this study are that Return On Assets and Sales Growth has no significant effect on the implementation of Tax Avoidance which is moderated by Companey Size and Company Age has a positive and significant effect on the implementation of Tax Avoidance and is moderated by Companey Size Keywords–Return On Asset;Firm Age;Sales Growth;Firm Size;Tax Avoidance Abstrak.Penelitian ini bertujuan untuk mengetahui pengaruh Return On Asset, Umur Perusahaan, dan Pertumbuhan Penjualan Terhadap Tax Avoidance dengan Ukuran Perusahaan Sebagai Variabel Moderating.Pada penelitian ini menggunakan metode penelitian kuantitatif.Dalam hal ini yang menjadi obyek penelitian adalah perusahaan manufaktur sektor industry barang konsumsi yang terdaftar di Bursa Efek Indonesia selama tahun 2017–2019 dengan menggunakan metode purposive sampling.Sampel yang digunakan dalam peneltian ini sebanyak 25 perusahaan dengan jumlah keseluruhan 75 sampel.Teknik analisis menggunakan data yang meliputi outer model, inner model dan analisis jalur dengan program Smart PLS 3.2.8 for windows.Hasil penelitian ini adalah Return On Assets dan Pertumbuhan Penjualan tidak berpengaruh secara signifikan terhadap penerapan Tax Avoidance yang dimoderasi oleh Ukuran Perusahaan dan Umur Perusahaan memiliki pengaruh positif dan signifikan terhadap penerapan Tax Avoidance dan dimoderasi oleh Ukuran Perusahaan. Kata kunci–Return On Asset;Ukuran Perusahaan;Pertumbuhan Penjualan;Ukuran Perusahaan;Tax Avoidance

scholarly journals Apakah Ukuran Perusahaan dan Kinerja Keuangan Mempengaruhi Perusahaan dalam Mengungkapkan Sustainability Report ?

2020 ◽  
Vol 4 (1) ◽  
pp. 1-9
Author(s):  
Dwi Indah Lestari ◽  
Merta Noer Vadila
Keyword(s):  
Financial Performance ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Quantitative Approach ◽  
Company Size ◽  
Return On Assets ◽  
Sustainability Reports ◽  
Sustainability Report ◽  
Descriptive Method

One way to increase corporate awareness and responsibility for the environment can be done through Sustainability reports. The purpose of this study is to analyze the effect of company size and financial performance on the disclosure of Sustainability Reports on non-financial sector companies listed on the Stock Exchange in 2017-2018 both partially and simultaneously. Company size is measured using total assets while financial performance is measured using the ratio of Return on Assets. This study uses secondary data obtained from the Indonesia Stock Exchange (IDX) and uses an associative descriptive method with a quantitative approach. This research uses purposive sampling method. The results of this study indicate that both partially and simultaneously, company size and financial performance do not significantly influence the disclosure of Sustainability Report elements. Keywords : Sustainability Report, Companies’ size, Financial Performance

scholarly journals The Pengaruh Ukuran perusahaan dan Ukuran Komite Audit terhadap Pengungkapan Corporate Social Responsibility

Owner ◽  
2020 ◽  
Vol 4 (1) ◽  
pp. 48
Author(s):  
Jaenal Abidin ◽  
Siska Anggun Lestari
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Company Size ◽  
Mining Companies ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

The purpose of this study was to determine the effect of company size on corporate social responsibility disclosure and to determine the effect of audit committee size on corporate social responsibility disclosure, and to determine the effect of company size and audit committee size together on corporate social responsibility disclosure in mining companies in the period 2014-2018. Data collection using secondary data obtained from the Indonesia Stock Exchange. The population in this study are mining companies listed on the Indonesia Stock Exchange. Sampling with puposive sampling method, there are 155 samples. The method of analysis uses multiple linear regression. The results of the study concluded that the size of the company and the size of the audit committee simultaneously had a significant effect on corporate social responsibility disclosure, company size had no significant effect on corporate social responsibility disclosure, and the size of the audit committee had a significant effect on corporate social responsibility disclosure.

scholarly journals Pengaruh Profitabilitas, Likuiditas, Struktur Aktiva, Ukuran Perusahaan, dan Tax Avoidance Terhadap Struktur Modal

2021 ◽  
Vol 5 (1) ◽  
pp. 168
Author(s):  
Muhammad Efendi ◽  
Kartika Hendra Titisari ◽  
Suhendro Suhendro
Keyword(s):  
Capital Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Food And Beverage ◽  
Data Source

This study aims to determine the effect of profitability, liquidity, asset structure, company size, and tax avoidance on capital structure. The population in this study is the food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI) 2016-2019. The sample was selected from the purposive sampling method and got a sample of 10 companies from several criteria. The data source is secondary data from the website www.idx.co.id. This research uses multiple linear regression analysis. The results of this research indicate that profitability affects the capital structure. Meanwhile, liquidity, asset structure, company size and tax avoidance have no effect on capital structure.

scholarly journals Model Tax Avoidance of Indonesian Property Companies within the Perspectives of Size, Sales and Corporate Governance

2020 ◽  
Author(s):  
Niswah Baroroh ◽  
Rita Apriyanti
Keyword(s):  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Tax Avoidance ◽  
Company Size ◽  
Sales Growth ◽  
Property Companies ◽  
Positive Effect ◽  
Research Show

This research aims to determine the influences of the company’s size, sales growth, and independent commissioner on the tax avoidance with audit quality as a moderating variable. The population of this research is the property and real estate companies registered on the Indonesia Stock Exchange within the period 2014-2017. The sample is selected using purposive sampling method covering 26 companies. The data analysis tools used are descriptive analysis and multiple linear regression with SPSS version 23. The results of the research show that company’s size and sales growth have a significant and positive effect on the tax avoidance, while the independent commissioner does not show any significant influence. The audit quality moderates the influence of sales growth on the tax avoidance, but it does not moderate the influence of the company size and independent commissioner on the tax avoidance. The future researchers are suggested to use other different proxies to measure the independent commissioner to describe the condition of the company’s independent commissioner. Keywords: Tax Avoidance; Company Size; Sales Growth; Independent Commissioner; Audit Quality

scholarly journals The Effect of Business Strategy, Leverage, Profitability and Sales Growth on Tax Avoidance

2019 ◽  
Vol 16 (2) ◽  
pp. 66
Author(s):  
Lidia Wahyuni ◽  
Robby Fahada ◽  
Billy Atmaja
Keyword(s):  
Business Strategy ◽  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Multiple Linear Regression Model ◽  
Secondary Data ◽  
Sampling Technique ◽  
Positive Influence ◽  
Sales Growth ◽  
Manufacturing Companies

This study aims to analyze the effect of business strategy, leverage, profitability and sales growth on tax avoidance. Sample companies involved in tax avoidance were obtained from surveys of manufacturing companies listed on the Indonesia Stock Exchange. The data covers a period of four years from 2014 to 2017. The sample used is secondary data originating from the IDX.com website with the sampling technique that is the purposive sampling method. Data analysis used is a multiple linear regression model. Based on the results of the analysis that has been done, it can be concluded as follows (1) Business strategy has a positive influence on tax avoidance (2) leverage has a positive influence on tax avoidance (3) profitability has no effect on tax avoidance (4) sales growth has an influence positive for tax avoidance

scholarly journals Analysis of Factors Affecting Capital Structures in Companies Listed in Indonesia Stock Exchange Period 2010-2014

2021 ◽  
Vol 9 (2) ◽  
pp. 135-142
Author(s):  
Eva Hardianti
Keyword(s):  
Capital Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Secondary Data ◽  
Coefficient Of Determination ◽  
Company Size ◽  
Sales Growth ◽  
Factors Affecting ◽  
The Capital Structure

This research aims to analyze the factors that affect the capital structure of companies listed on the Indonesia Stock Exchange in the period 2010-2014. The variables studied were profitability, sales growth, asset structure and company size. This research is a comparative causal study. The data used is secondary data obtained from the site www.idx.co.id.The population in this study are all companies listed on the Indonesia Stock Exchange in the period 2010-2014. The sample selection is done by using purposive sampling method, so that as much as 1089 observational data are obtained. Analysis of the data used is multiple regression analysis. The results of this study indicate that the variable profitability, asset structure and firm size significantly influence the capital structure. The magnitude of the coefficient of determination (Adjusted R Square) is equal to 0.104. This means that 10.4% of the dependent variable that is capital structure can be explained by four independent variables namely profitability, sales growth, asset structure and company size. While the remaining 89.6% is explained by variables or other causes outside the model.

scholarly journals The Effect of Company Size, Sales Growth, Profitability and Leverage on Stock Returns in Food and Beverage Companies Listed on the Indonesia Stock Exchange for the 2015-2019 Period

Academia Open ◽  
2021 ◽  
Vol 4 ◽  
Author(s):  
Nurul Ajizah ◽  
Sarwenda Biduri
Keyword(s):  
Data Analysis ◽  
Stock Returns ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Company Size ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Food And Beverage

This study aims to analyze the effect of firm size, sales growth, profitability and leverage on stock returns in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The sampling method used is purposive sampling method. The number of companies sampled in this study are 11 Food And Beverage companies listed on the IDX in the 2015-2019 period. The data used is secondary data. The data analysis method used in this study is Eviews 9. The results of this study indicate that there is an effect of company size on stock returns in Manufacturing companies in the Food and Beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. There is an effect of Sales Growth (Growth) on Stock Returns in Food and Beverage Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Profitability affects stock returns in Food and Beverage Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Leverage has an effect on Stock Returns in Food and Beverage Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period.

scholarly journals Analisis Faktor Yang Mempengaruhi Praktek Penghindaran Pajak Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017

2020 ◽  
Vol 13 (1) ◽  
pp. 43
Author(s):  
Rokhanah Murkana ◽  
Yananto Mihadi Putra
Keyword(s):  
Statistical Analysis ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Financial Statements ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Independent Variables

This study aims to analyze the factors that influence the practice of tax avoidance by using profitability, leverage, sales growth and the audit committee as independent variables. The method used is a purposive sampling method with population in the form of financial statements from 30 companies listed on the Indonesia Stock Exchange from 2015-2017, so that the sample of data observed is 90 company financial statements. The research design used is causal and descriptive. The data collected is in the form of secondary data from the financial statements of manufacturing companies. Where data analysis is performed using multiple regression statistical analysis. The results found that profitability and sales growth had a significant effect on the level of tax avoidance. While leverage and the audit committee do not significantly affect the level of tax avoidance.

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