PENGARUH KINERJA KEUANGAN, PERTUMBUHAN PENJUALAN DAN INTENSITAS ASET TETAP TERHADAP TAX AVOIDANCE DENGAN PROPORSI KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI

2021 ◽  
Vol 26 (3) ◽  
pp. 316-330
Author(s):  
Raden Supriyanto
Keyword(s):  
Tax Avoidance ◽  
Fixed Effect ◽  
Sales Growth ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Purposive Sampling ◽  
Equity Ratio

Tujuan penelitian ini adalah untuk menganalisis pengaruh kinerja keuangan yang terdiri dari profitabilitas dengan proksi Return on Asset (ROA), solvabilitas dengan proksi Long Term Debt to Equity Ratio (LTD), aktivitas dengan proksi Total Assets Turnover (TAT), pertumbuhan penjualan (Sales Growth-GRW) dan intensitas aset tetap (IAT) terhadap Tax Avoidanve (Effective Tax Rate) dengan proporsi komisaris independen (KIN) sebagai variabel moderasi. Metode pengambilan sampel yang digunakan yaitu purposive sampling, dengan 29 perusahaan terpilih sebagai objek penelitian. Metode analisis yang digunakan adalah analisis regresi data panel. Berdasarkan hasil uji pemilihan model, model Fixed Effect yang terpilih. Hasil penelitian ini yaitu secara parsial variabel TAT, GRW) dan IAT berpengaruh terhadap ETR, sedangkan variabel LTD, ROA, dan KIN tidak berpengaruh terhadap ETR. Secara simultan variabel ROA, LTD, TAT, GRW, IAT, dan KIN berpengaruh terhadap ETR. Secara simultan penambahan variable dummy COV (Covid-19) tidak berpengaruh signifikan terhadap ETR, dengan kata lain tidak ada perbedaan yang signifikan antara praktik penghindaran pajak (ETR) sebelum pandemi dengan selama pandemi Covid-19. Secara simultan variabel KIN memperlemah pengaruh ROA, LTD, TAT, GRW dan, IAT terhadap ETR.

scholarly journals ANALISIS PENGARUH PROFITABILITAS LIKUIDITAS DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN UTANG SERTA DAMPAKNYA TERHADAP TARIF PAJAK EFEKTIF

2018 ◽  
Vol 11 (1) ◽  
pp. 22
Author(s):  
Sri Sarwoasih ◽  
Indarto Indarto
Keyword(s):  
Hypothesis Test ◽  
Test Model ◽  
Sales Growth ◽  
Effective Tax Rate ◽  
Return On Assets ◽  
Current Ratio ◽  
Tax Rate ◽  
Purposive Sampling ◽  
Equity Ratio ◽  
Asset Growth

<p>Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas yang diproksikan dengan <em>return on asset, </em>pengaruh likuiditas yang diproksikan dengan <em>current ratio</em> serta pengaruh pertumbuhan perusahaan yang diproksikan dengan <em>asset growth</em> dan <em>sales growth </em>terhadap <em>effective tax rate</em> dengan <em>debt to equity ratio </em>sebagai variable <em>intervening </em>dan untuk mengetahui pengaruh <em>return on asset </em>dan <em>sales growth</em> secara langsung terhadap <em>effective tax rate</em>. Jenis data yang digunakan berupa data kuantitatif dengan metode <em>purposive sampling, </em>sampel penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014–2016 sejumlah 108 sampel. </p><p>Hasil uji hipotesis menyatakan <em>return on asset </em>dan<em> current ratio</em> berpengaruh signifikan terhadap <em>debt to equity ratio, asset growth </em>dan<em> sales growth</em> tidak berpengaruh signifikan terhadap <em>debt to equity ratio</em>, <em>debt to equity ratio, return on asset, </em> dan<sub>  </sub><em>sales growth</em> berpengaruh signifikan terhadap <em>effective tax rate</em>. Hasil sobel test model 1 : <em>debt to equity ratio</em> berhasil memediasi <em>return on asset</em> dan <em>effective tax rate</em>, Model 2 : <em>debt to equity ratio</em> tidak berhasil memediasi <em>sales growth</em> dan <em>effective tax rate</em>.<em>This </em><em>research</em><em> aims to determine the effect of profitability proxies by return on assets, the influence of liquidity proxies by current ratio and the influence of the company’s growth proxies by asset growth and sales growth to the effective tax rate to the debt to equity ratio as intervening variable and to know the effect of return on asset and sales growth directly to effective tax rate. The types of data used in the form of quantitative data with using purposive sampling method, the sample research is a manufacturing company listed on the Indonesia Stock Exchange in 2014-2016 with number of samples are 108. </em></p><p><em>            Hypothesis test result : return on asset and current ratio has significant effect to debt to equity ratio, asset growth and sales growth has not significant effect on debt to equity ratio, debt to equity ratio, return on asset and sales growth has a significant effect on effective tax rate. The results of the sobel test model 1: debt to equity ratio succeed in mediating return on assets and effective tax rate, Model 2: debt to equity ratio did not succeed in mediating sales growth and effective tax rate.</em></p>

scholarly journals Faktor-Faktor yang Mempengaruhi Terjadinya Tax Avoidance pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2016 -2018

2020 ◽  
Vol 14 (2) ◽  
Author(s):  
Dyana Hapsari
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Capital Intensity ◽  
Company Size ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Purposive Sampling

Abstract In conducting this research, the aim is to analyze and find out the causes that lead to Tax Avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The following factors that influence Tax Avoidance include Profitability, Leverage, Company Size, Capital Intensity, Sales Growth and Constitutional Ownership. The dependent variable is Tax Avoidance which is measured using Cash Effective Tax Rate (CETR). This study uses independent variables, namely research Profitability, Leverage, Company Size, Capital Intensity, Sales Growth and Constitutional Ownership. The total population of the object of observation is 144 manufacturing companies in 2016-2018. Purposive sampling method is a method used in sampling to obtain 48 samples of manufacturing companies based on predetermined criteria. By using multiple linear regression analysis techniques as a way of testing hypotheses. The following are results of studies that show that the Company's Profitability and Size have an impact on Tax Avoidance. While Leverage, Capital Intensity, Sales Progress and Constitutional Ownership do not affect Tax Avoidance. Keywords: Tax Avoidance, Profitability, Leverage, Company Size, Capital Intensity, Sales Growth, and Constitutional Ownership Abstrak Dalam melakukan penelitian ini bertujuan untuk menganalisis dan mengetahui penyebab-penyebab yang mengakibatkan terjadinya Tax Avoidance pada perusahaan manufaktur yang tercatat di BEI pada tahun 2016-2018. Faktor-faktor berikut yang mempengaruhi Tax Avoidance antara lain Profitabilitas, Leverage, Ukuran Perusahaan, Intensitas Modal, Pertumbuhan Penjualan dan Kepemilikan Konstitusional. Variabel dependen yaitu Tax Avoidance yang diukur menggunakan Cash Effective Tax Rate (CETR). Penelitian ini menggunakan Variable independen yaitu penelitian Profitabilitas, Leverage, Ukuran Perusahaan, Intensitas Modal, Pertumbuhan Penjualan dan Kepemilikan Konstitusional. Jumlah populasi objek pengamatan 144 perusahaan manufaktur pada tahun 2016-2018. Metode purposive sampling adalah cara yang dilakukan dalam pengambilan sampel hingga memperoleh 48 sampel perusahaan manufaktur berdasarkan kriteria yang telah ditentukan. Dengan menggunakan teknik analisis regresi linier berganda sebagai cara pengujian hipotesis. Berikut adalah hasil penelitian yang menampilkan bahwa Profitabilitas dan Ukuran Perusahaan berakibat terhadap Tax Avoidance. Sedangkan Leverage, Intensitas Modal, Kemajuan Penjualan dan Kepemilikan Konstitusional tidak berakibat terhadap Tax Avoidance Keywords: Tax Avoidance, Profitabilitas, Leverage, Ukuran Perusahaan, Intensitas Modal, Pertumbuhan Penjualan, dan Kepemilikan Konstitusional

scholarly journals PENGARUH SOLVABILITAS DAN INTELLECTUAL CAPITAL TERHADAP EFFECTIVE TAX RATE MELALUI KUALITAS INFORMASI AKUNTANSI

2018 ◽  
Vol 2 (1) ◽  
Author(s):  
Sihar Tambun
Keyword(s):  
Intellectual Capital ◽  
Accounting Information ◽  
Tax Avoidance ◽  
Least Square ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Purposive Sampling ◽  
Ordinary Least Square ◽  
Quality Of Accounting Information

Abstrak: Artikel ini memaparkan pengaruh dari solvabilitas dan intellectual capital pada kualitas informasi akuntansi, serta dampaknya terhadap effective tax rate. Solvabilitas dan inntellectual capital sebagai variabel independen dalam penelitian ini. Kualitas informasi akuntansi sebagai varibael mediasi, dan efektive tax rate sebagai variable dependen. Sample dipilih dengan metode purposive sampling, dan menghasilkan 20 emiten dari sektor industri barang konsumsi periode tahun 2013-2017. Metode analisis menggunakan metode estimasi ordinary least square untuk model yang menguji pengaruh langsung. Untuk pengujian pengaruh tidak langsung, menggunakan metode two least square. Hasil penelitian membuktikan bahwa intellectual capital dan solvabilitas mempengaruhi kualitas informasi akuntansi. Kemudian, kualitas informasi akuntansi dan intellectual capital mempengaruhi efketif tax rate. Secara tidak langsung, intellectual capital dan solvabilitas mempengaruhi efektive tax rate melalui kualitas informasi akuntansi.   Kata Kunci: Solvabilitas, Intellectual Capital, Kualitas Informasi Akuntansi, Tax Avoidance, Efektive Tax Rate Abstract: This article describes the effect of solvency and intellectual capital on the quality of accounting information, and its impact on effective tax rate. Solvency and intellectual capital as independent variables in this research. The quality of accounting information as variable mediation, and the effectiveness tax rate as the dependent variable. Sample is chosen by purposive sampling method, and produces 20 emitters from consumer goods industry sector in the period of 2013-2017. The analytical method uses ordinary least square estimation methods for models that test direct effect. For testing indirect effect, using two least square methods. The results prove that intellectual capital and solvency affect the quality of accounting information. Then, the quality of accounting information and intellectual capital affects the effective tax rate. Indirectly, intellectual capital and solvency affect the effectiveness of tax rate through the quality of accounting information.Keywords: Solvency, Intellectual Capital, Quality Accounting Information, Tax Avoidance, Effective Tax Rate

scholarly journals PENGARUH KOMISARIS ASING DAN DIREKSI ASING TERHADAP STRUKTUR MODAL

2020 ◽  
Vol 3 (4) ◽  
pp. 484-504
Author(s):  
Tyasha Ayu Melinda Sari
Keyword(s):  
Capital Structure ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Sales Growth ◽  
Effective Tax Rate ◽  
Dividend Payout ◽  
Tax Rate ◽  
Purposive Sampling ◽  
Foreign Directors ◽  
The Capital Structure

ABSTRACT This study aims to examine the influence of the Foreign Commissioner and the Foreign Directors on the Capital Structure. Determination of the sample in this study using a purposive sampling method. Based on the sampling criteria obtained as many as 6 manufacturing companies listed on the Indonesia Stock Exchange during 2012-2016, so the number of samples in this study was 31 observations. This study uses multiple linear regression analysis techniques with SPSS (Statistical Product and Service Solutions) tools. The results showed that foreign directors and commissioners had a significant effect on capital structure. This happens because the company will maintain funding conditions that can endanger operational activities and the company's sustainability. Foreign commissioners and foreign directors who have broader scientific expertise can be utilized by the company when implementing its expansion movement from a variety of strategic market share so that it has more ability and knowledge to conduct oversight and policy making by managerial. This study also uses control variables namely Growth of Sales (Growth), Effective Tax Rate (ETR), Dividend Payout Ratio (DPR), Managerial Ownership (KM), and Institutional Ownership (IC). The results show that only the variable but only the Dividend Payout Ratio (DPR) has a significant effect on the Capital Structure, and the Sales Growth (Growth), Effective Tax Rate (ETR), Managerial Ownership (KM), and Institutional Ownership (KI) variables have no significant effect on Capital Structure. Key words: Foreign Director, Foreign Commissioner, Capital Structure  ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh antara Komisaris Asing dan Direksi Asing terhadap Struktur Modal. Penentuan sampel pada penelitian ini menggunakan metode purposive sampling. Berdasarkan kriteria pengambilan sampel diperoleh sebanyak 6 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2012-2016, sehingga jumlah sampel dalam penelitian ini yaitu 31 pengamatan. Penelitian ini menggunakan teknik analisis regresi linier berganda dengan alat bantu SPSS (Statistical Product and Service Solutions). Hasil penelitian menunjukkan bahwa komisaris dan direksi asing berpengaruh signifikan terhadap struktur modal. Hal ini terjadi karena perusahaan akan menjaga kondisi pendanaan yang dapat membahayakn kegiatan operasinal dan keberlanjutan hidup perusahaan. Komisaris asing dan direksi asing yang mempunyai keahlian ilmu pengetahuan yang lebih luas dapat dimanfaatkan perusahaan pada saat mengimplementasikan pergerakan ekspansinya dari berbagai macam pangsa pasar yang strategis sehingga memiliki kemampuan dan pengetahuan yang lebih untuk melakukan pengawasan dan pembuatan kebijakan yang dilakukan oleh manajerial. Penelitian ini juga menggunakan variable kontrol yaitu adalah Pertumbuhan Penjualan (Growth), Effective Tax Rate (ETR), Dividend Payout Ratio (DPR), Kepemilikan Manajerial (KM), dan Kepemilikan Institusional (KI). Hasilnya menunjukkan bahwa hanya variabel tetapi hanya Dividend Payout Ratio (DPR) berpengaruh signifikan terhadap Struktur Modal, dan variabel Pertumbuhan Penjualan (Growth), Effective Tax Rate (ETR), Kepemilikan Manajerial (KM), dan Kepemilikan Institusional (KI) berpengaruh tidak signifikan terhadap Struktur Modal. Kata kunci: Direktur Asing, Komisaris Asing, Struktur Modal

scholarly journals Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan, Dan Likuiditas Terhadap Tax Avoidance

2021 ◽  
Author(s):  
Deti Astrit Oktaviani ◽  
◽  
Mohamad Zulman Hakim ◽  
Dirvi Surya Abbas ◽  
◽  
...  
Keyword(s):  
Tax Avoidance ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Purposive Sampling ◽  
Food And Beverage

Tujuan dari penelitian ini untuk mengetahui pengaruh leverage (DER), Profitabilitas (ROA), Ukuran perusahaan (SIZE), dan Likuiditas (CR) terhadap Tax Avoidance. Dengan variable dependen tax avoidance yang di proksikann kepada CETR (Cash Effective Tax Rate). Populasi dalam penelitian ini meliputi seluruh perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017 – 2019 yang berjumlah 24 perusahaan dengan menggunakan purposive sampling diperoleh 17 perusahaan yang memenuhi kriteria, dengan jumlah data observasi sebanyak 51 data. Penelitian ini menggunakan analisis regresi data panel dengan bantuan program Eviews 9 . Hasil penelitian ini menunjukkan bahwa secara secara simultan variabel DAR, ROA,SIZE , dan CR berpengaruh terhadap CETR. Sedangkan secara parsial variabel SIZE, dan CR tidak berpengaruh terhadap CETR, sedangkan DAR dan ROA berpengaruh terhadap CETR.Leverage, Profitabilitas, Ukuran Perusahaan, Likuiditas

scholarly journals PENGARUH TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK

2018 ◽  
Vol 6 (2) ◽  
pp. 105
Author(s):  
Paskalis A Panjalusman ◽  
Erik Nugraha ◽  
Audita Setiawan
Keyword(s):  
Stock Exchange ◽  
Manufacturing Sector ◽  
Transfer Pricing ◽  
Tax Avoidance ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Purposive Sampling ◽  
Independent Variable

AbstractThis study aims to examine the effect of transfer pricing on tax avoidance. The independent variable used in this study is transfer pricing. While the dependent variable used in this study is tax avoidance, which is measured using the effective tax rate (GAAP-ETR). The population in this study amounted to 15 multinational manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) during the 2014-2017 period. Determination of research samples using purposive sampling method and obtained a sample of 9 multinational manufacturing companies based on certain criteria. The results of the study show that transfer pricing has an effect but not significantly on tax avoidance. Key Word. transfer pricing; tax avodiance AbstrakPenelitian ini bertujuan untuk menguji pengaruh transfer pricing terhadap penghindaran pajak (tax avoidance). Variabel independen yang digunakan dalam penelitian ini adalah transfer pricing. Sedangkan variabel dependen yang digunakan dalam penelitian ini adalah penghindaran pajak (tax avoidance) yang diukur menggunakan effective tax rate (GAAP-ETR). Populasi dalam penelitian ini berjumlah 15 perusahaan sektor manufaktur multinasional yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2014-2017. Penentuan sampel penelitian menggunakan metode purposive sampling dan memperoleh sampel sebanyak 9 perusahaan manufaktur multinasional berdasarkan kriteria tertentu. Hasil penelitian menunjukan bahwa transfer pricing berpengaruh tetapi tidak signifikan terhadap penghindaran pajak (tax avoidance). Kata Kunci. transfer pricing; penghindaran pajak

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 Pengaruh Leverage, Pertumbuhan Penjualan, dan Ukuran Perusahaan Terhadap Tax Avoidance

Owner ◽  
2021 ◽  
Vol 5 (2) ◽  
pp. 525-535
Author(s):  
Salma Mustika Ainniyya ◽  
Ati Sumiati ◽  
Santi Susanti
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Negative Relationship ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Sales Growth ◽  
Effective Tax Rate ◽  
Tax Rate

Tax Avoidance is an act to avoid taxes by companies that can reduce tax revenue for the state. This study aims to examine the effect of Leverage, Sales Growth, and Company Size on Tax Avoidance. Population in this study were all companies listed in Indonesia Stock Exchange for 2018 – 2019 period. Purposive sampling used as sampling technique and obtained 219 companies as samples. This study used quantitative method and the analysis was multiple linear regression analysis. Tax Avoidance proxied by Effective Tax Rate which have a negative interpretation of Tax Avoidance. The result of t test shows that Leverage has a significant effect on Tax Avoidance, positive relationship between Debt to Equity Ratio as proxy for Leverage and Effective Tax Rateas proxy for Tax Avoidance explains that the higher the Leverage, the lower the Tax Avoidance. Sales Growth has a significant effect on Tax Avoidance, negative relationship between sales growth and Effective Tax Rate explains that the higher the Sales Growth, the higher the Tax Avoidance. While Company Size has no significant effect on Tax Avoidance, bigger or smaller the Company Size will not have any effect on Tax Avoidance. The f test shows that Leverage, Sales Growth, and Company Size simultaneously have a significant effect on Tax Avoidance. Result of adjusted R square shows that the effect of Leverage, Sales Growth, and Company Size on Tax Avoidance is 0,072 or 7,2%.

Auditor-provided tax services and long-term tax avoidance

2015 ◽  
Vol 14 (3) ◽  
pp. 285-305 ◽  
Author(s):  
Brian Hogan ◽  
Tracy Noga
Keyword(s):  
Negative Relationship ◽  
Tax Avoidance ◽  
Cost Benefit ◽  
Tax Rates ◽  
Negative Consequences ◽  
Effective Tax Rate ◽  
Accounting Firms ◽  
Content Type ◽  
Tax Rate

Purpose – The purpose of this paper is to determine the association between auditor-provided tax services (APTS) and long-term corporate tax rates. Design/methodology/approach – The paper uses empirical data and multivariate regression models to explore the relationship between a firm’s use of APTS and their long-term effective tax rate. Findings – An economically and statistically significant long-term negative relationship was found between firm levels of APTS and taxes paid. Further, a portion of this benefit is lost for some firms when returning to their auditor for tax services even after a short break. Originality/value – This paper contributes to the debate regarding the value of APTS by providing evidence of the apparent long-term negative consequences to firms who reduce their reliance on APTS, perhaps even through the engagement of separate accounting firms for their audit and tax functions, although these consequences may be mitigated upon return with a significant increase in APTS. However, this is the first study, to our knowledge, to explore, in a long-term setting, the consequences of a firm’s return to their auditors for a non-audit service previously reduced or terminated. Additionally, further incremental contributions are made to other studies that look at APTS and tax avoidance by studying the long-term relationship which allows firms to consider the cumulative cost/benefit relationship between independence and knowledge spillover.

scholarly journals Determinasi Praktik Penghindaran Pajak: Studi Pada Perusahaan Terkategori Jakarta Islamic Index

2021 ◽  
Vol 9 (1) ◽  
pp. 59-72
Author(s):  
Abid Ramadhan ◽  
Keyword(s):  
Data Analysis ◽  
Sampling Method ◽  
Tax Avoidance ◽  
Tax Planning ◽  
Annual Reports ◽  
Sales Growth ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Optimal Tax ◽  
High Profit

This study aimed to examine the effect of growth sales and company profits on tax avoidance practices in companies listed on the Jakarta Islamic Index in period of 2015-2019. The method in this research uses a quantitative approach. Population and sample come from the annual reports of companies listed on the Jakarta Islamic index with the sample criteria that have been determined using the purposive sampling method. Data analysis using multiple linear regression. The proxy for tax avoidance practice uses the effective tax rate. The analysis results showed that the sales growth variable does not affect tax avoidance. It is caused by decreased sales growth and makes company profits. Also, the company decrease does not need to do tax avoidance. Meanwhile, company profit affects tax avoidance. It indicates that the high profit of the company will make management carry out careful tax planning. In the end, it will produce an optimal tax that will be distributed to the state.

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