Leverage, Ukuran Perusahaan, Dan Fixed Asset Intensity Dan Pajak Penghasilan Dimoderasi Regulasi Insentif Pajak Revaluasi Aset

ABSTRACT This study aims to investigate the influence of leverage, firm size and fixed asset intensity to Income Tax moderated by PMK 191/2015 in listed companies on the Indonesia Stock Exchange. This study uses quantitative data that have been published in the Indonesia Stock Exchange and tax revenue from DGT. The samples used in this study were 145, including 102 companies that met the study criteria, as this study using purposive sampling method in sample selection. Method of data analysis using technique of moderated regression analysis with Warp-pls. The result of the research shows that firm size has a significant effect directly to PPh on revaluation. Leverage and fixed asset intensity have no direct effect on income tax on revaluation.While the effect of leverage and fixed asset intensity on Income Tax of asset revaluation fully moderated (pure moderator) by PMK 191/2015. Otherwise , PMK 191/2015 play role as predictor moderator variable in relation of firm size’s effect on Income Tax of asset revaluation. ABSTRAK Penelitian ini bertujuan untuk meneliti pengaruh leverage, ukuran perusahaan dan fixed asset intensity terhadap PPh atas revaluasi aktiva tetap dengan dimoderasi PMK 191/2015 pada perusahaan yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan data kuantitatif yang telah dipublikasikan di Bursa Efek Indonesia dan data realiasi pajak Direktorat jenderal Pajak. Dimana sampel yang digunakan dalam penelitian ini sebanyak 145 yang terdiri dari 102 perusahan yang memenuhi kriteria penelitian, karena penelitian ini menggunakan metode purposive sampling dalam pemilihan sampel. Metode analisis data menggunakan teknik moderated regression analysis dengan Warp-pls. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh signifikan secara langsung terhadap PPh atas revaluasi. Leverage dan fixed asset intensity tidak berpengaruh langsung terhadap PPh atas revaluasi. Sedangkan PMK 191/2015 terbukti memoderasi sempurna (pure moderasi) PPh atas Revaluasi. Sementara PMK 191/2015 berperan sebagai variabel prediktor (predictor moderator variable) dalam hubungan pengaruh ukuran perusahaan terhadap PPh atas revaluasi. JEL Classification: M41, G18

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Leverage, Ukuran Perusahaan, Dan Fixed Asset Intensity Dan Pajak Penghasilan Dimoderasi Regulasi Insentif Pajak Revaluasi Aset

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.v5i01.179 ◽

2018 ◽

Vol 5 (01) ◽

pp. 119-130

Author(s):

Hadi Purwanto

Keyword(s):

Regression Analysis ◽

Firm Size ◽

Income Tax ◽

Stock Exchange ◽

Sample Selection ◽

Jel Classification ◽

Tax Revenue ◽

Fixed Asset ◽

Moderator Variable ◽

Purposive Sampling

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Tax Planning, Solvabilitas, Nilai Perusahaan, dan Ukuran Perusahaan sebagai Variabel Moderasi

Master: Jurnal Manajemen dan Bisnis Terapan ◽

10.30595/jmbt.v1i2.12671 ◽

2021 ◽

Vol 1 (2) ◽

pp. 85

Author(s):

Wisnu Haryo Pramudya ◽

Slamet Herutono ◽

Rahimah Rahimah

Keyword(s):

Regression Analysis ◽

Real Estate ◽

Firm Size ◽

Firm Value ◽

Stock Exchange ◽

Tax Planning ◽

Moderator Variable ◽

Purposive Sampling ◽

Independent Variables ◽

The Relationship

AbstrakTujuan dari penelitian ini adalah untuk menguji pengaruh Tax Planning dan Solvabilitas terhadap Nilai Perusahaan dan menguji Ukuran Perusahaan apakah akan memperkuat pengaruh masing-masing variabel. Variabel independen dalam penelitian ini adalah Tax Planning dan Solvabilitas. Kemudian variabel dependennya adalah nilai perusahaan. Penelitian ini juga menggunakan Ukuran Perusahaan sebagai variabel moderasi. Hipotesis yang akan dibuktikan dalam penelitian ini adalah Tax Planning tidak berpengaruh terhadap Nilai Perusahaan, Solvabilitas berpengaruh terhadap Nilai Perusahaan, Ukuran Perusahaan tidak mampu memoderasi Tax Planning dengan Nilai Perusahaan, dan terakhir Ukuran Perusahaan mampu memperkuat pengaruh Solvabilitas dengan Nilai Perusahaan. Penelitian ini menggunakan MRA (Moderated Regression Analysis). MRA merupakan suatu bentuk regresi yang pada hakikatnya dirancang untuk mengetahui hubungan antara dua variabel yang dipengaruhi oleh variabel ketiga/moderator, suatu persamaan regresi yang mengandung unsur-unsur atau interaksi perkalian antara dua atau lebih variabel independen. Populasi penelitian ini adalah seluruh perusahaan real estate dan kontraktor yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2020. Metode pengambilan sampel yang digunakan adalah purposive sampling. Hasil dari penelitian ini membuktikan seluruh hipotesis yang dibangun dapat diterima.AbstractThe purpose of this study are examine the effect of Tax Planning and Solvability on Firm Value and to test whether firm size will strengthen the influence of each variable. The independent variables in this study are Tax Planning and Solvability. Then the dependent variable is firm value. This study also using firm size as a moderating variable. The hypothesis that will be proven in this study is Tax Planning has no effect on Firm Value, Solvability has no effect on Firm Value, Firm Size could not moderate Tax Planning with Firm Value, and finally Firm Size could strengthen the effect of Solvability with Firm Value. This study using MRA (Moderated Regression Analysis). MRA is a form of regression which essentially designed to determine the relationship between two variables that influenced by a third/moderator variable, a regression equation consist of elements or multiplication interactions between two or more independent variables. The population of this study are all real estate companies and contractors listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The method of this sampling is purposive sampling. The results of this study prove that all hypotheses are acceptable.

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Hubungan Book Tax Difference Terhadap Tax Avoidance dengan Manajemen Laba sebagai Variabel Moderasi

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.v7i02.1651 ◽

2020 ◽

Vol 7 (02) ◽

pp. 203-218

Author(s):

Dimas Prihandana Jati ◽

Etty Murwaningsari

Keyword(s):

Earnings Management ◽

Stock Exchange ◽

Sample Selection ◽

Tax Avoidance ◽

Total Sample ◽

Jel Classification ◽

Purposive Sampling ◽

Independent Variables ◽

Negative Effect ◽

Deferred Tax

ABSTRACT This research was conducted with the aim to examine the relationship between book tax with the tax avoidance. This study seeks to examine the items in the financial statements which are a proxy of the book tax difference that is closely related to the existence of indications of tax avoidance by the company. This study also uses moderation variables in the form of earnings management and control variables namely company size, leverage, profitability and operational cash flow. The sample selection is done by purposive sampling method with a total sample of 49 companies listed on the Indonesia Stock Exchange (BEI) in the time span between 2016 - 2018. Test results from this study indicate that fixed assets and intangible assets didn’t have an effect towards tax avoidance. Sales growth have a positive effect on tax avoidance. Meanwhile deferred tax expense are known to have a negative effect on tax avoidance. The results of moderation of earnings management variables on 4 (four) independent variables in this study indicate that there is no significant probability value for the moderation of the four independent variables. ABSTRAK Penelitian ini dilakukan dengan tujuan untuk menguji hubungan antara book tax dengan tax avoidance. Penelitian ini berupaya untuk menguji item-item dalam laporan keuangan yang merupakan proksi dari book tax difference yang berkaitan erat dengan adanya indikasi penghindaran pajak oleh perusahaan. Penelitian ini juga menggunakan variabel moderasi berupa variabel manajemen laba dan kontrol yaitu ukuran perusahaan, leverage, profitabilitas dan arus kas operasional. Pemilihan sampel dilakukan dengan metode purposive sampling dengan jumlah sampel 49 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dalam rentang waktu antara tahun 2016 - 2018. Hasil penelitian ini menunjukkan bahwa aset tetap dan aset tidak berwujud tidak berpengaruh terhadap penghindaran pajak. Pertumbuhan penjualan berpengaruh positif terhadap penghindaran pajak. Sedangkan beban pajak tangguhan diketahui berpengaruh negatif terhadap penghindaran pajak. Hasil moderasi variabel manajemen laba pada 4 (empat) variabel independen dalam penelitian ini menunjukkan bahwa tidak adanya nilai probabilitas variabel yang signifikan untuk moderasi keempat variabel independen tersebut. JEL Classification : H26, M41

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BIOLOGICAL ASSET: WHAT IS THE IMPACT ON AGRICULTURAL COMPANIES?

JURNAL AKUNTANSI DAN PAJAK ◽

10.29040/jap.v22i1.2592 ◽

2021 ◽

Vol 22 (1) ◽

Author(s):

Maulida Dwi Kartikasari ◽

Dien Noviany Rahmatika ◽

Sumarno Sumarno

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Firm Size ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sample Selection ◽

Multiple Linear Regression Analysis ◽

Analysis Technique ◽

The Impact

This study aims to determine the effect of managerial stock, biological asset intensity and firm size on the disclosure of biological assets in agricultural companies listed on the Indonesian stock exchange in 2016-2019. Population in this study were primary consumer goods sector companies in agricultural companies listed on the Indonesia Stock Exchange. Based on sample selection, there are 52 companies that required The data analysis technique used in this research was the multiple linear regression analysis.. Based on the multiple linear regression analysis, the results show biological asset intensity have a significance below 0.05, namely 0.006. This shows that biological asset intensity have a significant positive effect on biologiocal asset disclosure. However, the firm size and managerial ownership variables have a significance value above 5%. This means that the two variables do not have a significant effect on biological asset disclosure in agricultural companies listed on the Indonesia Stock Exchange in 2016-2019.

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Increasing Firm Value via Conservatism in Accounting

Journal of Auditing Finance and Forensic Accounting ◽

10.21107/jaffa.v9i2.12118 ◽

2021 ◽

Vol 9 (2) ◽

pp. 1-11

Author(s):

Moh. Ubaidillah

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Firm Size ◽

Firm Value ◽

Stock Exchange ◽

Sampling Technique ◽

Accounting Conservatism ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Analysis Technique

This study aims to determine the effect of firm size and profitability on firm value with accounting conservatism as a moderating variable. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 as many as 183 companies. The sampling technique used purposive sampling which resulted in 72 manufacturing companies. The data analysis technique uses regression analysis with SPSS 24. The results of this study indicate that firm size and profitability have a positive and significant effect on firm value. Furthermore, the variable of accounting conservatism is able to moderate the effect of firm size and profitability on firm value in a positive and significant way.

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Determinan Audit Report Lag dan Peran Auditor Spesialisasi Industri Sebagai Pemoderasi Pada Perusahaan Badan Usaha Milik Negara

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.2020.007.01.11 ◽

2020 ◽

Vol 7 (01) ◽

pp. 119-136

Author(s):

Yudhi Prasetiyo Yudhi ◽

Nurmala Ahmar ◽

M. Ardiansyah Syam

Keyword(s):

Regression Analysis ◽

Firm Size ◽

Stock Exchange ◽

Sampling Technique ◽

Audit Report ◽

Investment Opportunity ◽

Industry Specialization ◽

Purposive Sampling ◽

Industrial Specialization ◽

Investment Opportunity Set

ABSTRACT This study aimed to examine the effect of KAP size, profitability, company size, audit tenure, and investment opportunity set on audit report lag with auditor industry specialization as a moderating variable. This research uses a quantitative method with a descriptive approach. The population in this study is the BUMN Go Public Company listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The sampling technique uses purposive sampling method. The sample in this study were only companies that passed the sample criteria of 100 companies. The data were analyzed uses moderate regression analysis (MRA). The results of this study found that audit tenure had a positive and significant effect on audit report lag, profitability and firm size had a negative effect and significant on audit report lag, and the size of KAP and investment opportunity set had no effect on audit report lag. Then the moderation regression analysis results of this study found that industrial specialization auditors moderate positive toward profitability and firm size against to audit report lag, industrial specialization auditors moderate toward negative audit tenure to audit report lag. Where as industry specialization auditors don’t moderate the KAP size and investment opportunity set of audit report lag. ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh ukuran KAP, profitabilitas, ukuran perusahaan, audit tenur, dan investment opportunity set terhadap audit report lag dengan auditor spesialisasi industri sebagai variabel moderating. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif. Populasi dalam penelitian ini adalah Perusahaan BUMN Go Public yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2018. Teknik pengambilan sampel menggunakan metode purposive sampling. Sampel di dalam penelitian ini adalah hanya perusahaan-perusahaan yang lolos mengikuti kriteria sampel sebanyak 100 perusahaan. Analisis data menggunakan moderate regression analys (MRA). Hasil penelitian menunjukkan bahwa audit tenur berpengaruh positif dan signifikan terhadap audit report lag, profitabilitas dan ukuran perusahaan berpengaruh negative dan siginifikan terhadap audit report lag serta ukuran KAP dan investment opportunity set tidak berpengaruh terhadap audit report lag. Kemudian hasil regresi moderasi analisis menunjukan bahwa auditor spesialisasi industri memodersi semu kearah positif profitabilitas dan ukuran perusahaan terhadap audit report lag, auditor spesialisasi industri memodersi semu kearah negative audit tenur terhadap audit report lag Sedangkan auditor spesialisasi industri tidak memodersi ukuran KAP dan investment opportunity set terhadap audit report lag. JEL Classification: M42, D21

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Pengaruh Return on Assets, Debt to Asset Ratio, Current Ratio, Ukuran Perusahaan, Dividend Payout Ratio terhadap Nilai Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

Jurnal Manajemen Bisnis dan Kewirausahaan ◽

10.24912/jmbk.v5i6.15171 ◽

2021 ◽

Vol 5 (6) ◽

pp. 655

Author(s):

Rudi Darmawan ◽

Carunia Mulya Firdausy

Keyword(s):

Firm Size ◽

Firm Value ◽

Stock Exchange ◽

Sample Selection ◽

Manufacturing Companies ◽

Return On Assets ◽

Current Ratio ◽

Dividend Payout ◽

Purposive Sampling ◽

Research Period

The purpose of this research is to study the influence of return on assets (ROA), debt to assets ratio (DAR), current ratio (CR), firm size, and dividend payout ratio (DPR) on the firm value measured by PBV, in manufacture companies registered on the Indonesia Stock Exchange (IDX). The number of samples of the study was 50 samples of manufacturing companies listed on the IDX and sample selection in this research using purposive sampling method, during the research period 2016 to 2018. Samples were analyzed by using the multiple regression method. The results showed that firm size and ROA has significant effects on the firm value. Whilst DPR, CR, and DAR have no significant effects on the firm value. Tujuan penelitian yang disajikan dalam tesis ini ialah untuk menunjukkan hasil empiris mengenai pengaruh dari return on assets (ROA), debt to asset ratio (DAR), current ratio (CR), ukuran perusahaan dan dividend payout ratio (DPR) terhadap nilai perusahaan dimana pengukurannya dilakukan dengan rasio PBV, pada perusahaan yang bergerak dibidang manufaktur yang tercatat di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan 50 sampel perusahaan manufaktur yang tercatat dalam BEI dan pemilihan sampel penelitian ini menggunakan metode purposive sampling, selama periode penelitian 2016 hingga 2018. Data dianalisis menggunakan model regresi berganda untuk menganalisis kontribusi variabel bebas yang mempengaruhi variabel terikat. Hasil empiris penelitian menjelaskan bahwa ukuran perusahaan dan ROA mempunyai pengaruh yang signifikan terhadap nilai perusahaan. DPR, CR dan DAR tidak mempunyai dampak yang signifikan terhadap nilai perusahaan.

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Faktor-faktor yang Mempengaruhi Keputusan Merevaluasi Aset Tetap

Jurnal Ilmiah Akuntansi Kesatuan ◽

10.37641/jiakes.v9i2.569 ◽

2021 ◽

Vol 9 (2) ◽

pp. 245-254

Author(s):

Jefriyanto Jefriyanto

Keyword(s):

Logistic Regression ◽

Firm Size ◽

Stock Exchange ◽

Sampling Technique ◽

Large Percentage ◽

Fixed Asset ◽

Purposive Sampling ◽

Units Of Analysis ◽

Fixed Assets ◽

Positive Effect

This study aims to determine the effect of leverage, liquidity, fixed asset intensity, and size of the company against the decision to revaluate fixed assets. The research was conducted at a manufacturing company listed on the Indonesia Stock Exchange in 2012 until 2016 as many as 550 units of analysis and the sample is collected by using purposive sampling technique which the samples were chosen selectively. By using logistic regression, the result of this research is fixed asset intensity and firm size have positive effect to revaluation decision. Liquidity and leverage have no effect on the decision to revalue fixed assets. The conclusions of this study are companies that have high fixed assets and companies with a large percentage of sales are more likely to revalue fixed assets.

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The Influence of Dividend Policy and Income Tax on Income Smoothing

GATR Journal of Accounting and Finance Review (AFR) Vol. 4 (4) Oct-Dec 2019 - GATR Accounting and Finance Review ◽

10.35609/afr.2019.4.1(3) ◽

2019 ◽

Vol 4 (1) ◽

pp. 15-20

Author(s):

Friska Firnanti

Keyword(s):

Logistic Regression ◽

Firm Size ◽

Significant Influence ◽

Income Tax ◽

Sampling Method ◽

Dividend Policy ◽

Stock Exchange ◽

Jel Classification ◽

Income Smoothing ◽

Research Population

Objective - This research aims to obtain the empirical evidence on the influence of dividend policy, income tax, firm size, profitability, and leverage on income smoothing. Methodology/Technique - In this research, income smoothing is proxied with the Eckel index and logistic regression is used to test the hypothesis. The research population consists of non-financial companies listed on the Indonesian Stock Exchange from 2013 to 2016. The sampling method used in this research is purposive sampling. The number of companies selected is 79 with 316 data. Findings - The results show that dividend policy, income tax, profitability, and leverage all have an influence on income smoothing. Meanwhile, firm size has no significant influence on income smoothing. Novelty - These findings are consistent with a firm's dividend policy and income tax having an incremental impact on income smoothing behavior. Type of Paper Empirical. Keywords: Income Smoothing; Dividend Policy; Income Tax; Firm Size; Profitability; Leverage. JEL Classification: M40, M41, M49. DOI: https://doi.org/10.35609/afr.2019.4.1(3)

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PENGARUH LEVERAGE, FIXED ASSET INTENSITY, DAN FIRM SIZE TERHADAP NILAI PERUSAHAAN DENGAN REVALUASI ASET SEBAGAI MODERASI

Jurnal Riset Ekonomi dan Bisnis ◽

10.26623/jreb.v12i1.1524 ◽

2019 ◽

Vol 12 (1) ◽

pp. 1

Author(s):

Riski Meirdiani Lestari ◽

Indarto Indarto

Keyword(s):

Firm Size ◽

Firm Value ◽

Stock Exchange ◽

Financial Statements ◽

Sem Analysis ◽

Manufacturing Companies ◽

Fixed Asset ◽

Book Value ◽

Purposive Sampling ◽

Fixed Assets

Penelitian ini bertujuan untuk menganalisis pengaruh leverage yang diproksikan dengan debt to asset ratio, fixed asset intensity dan firm size terhadap nilai perusahaan yang diproksikan dengan price to book value dengan revaluasi aset sebagai moderasi. Data diambil dari laporan keuangan dan laporan tahunan perusahaan manufaktur yang terdaftar di BEI tahun 2015-2016. Dengan metode purposive sampling, diperoleh 42 sampel perusahaan revaluer. Data diolah menggunakan analisis SEM smartPLS versi 3.0 Hasil pengujian menunjukkan bahwa leverage dan firm size berpengaruh signifikan terhadap nilai perusahaaan, sedangkan fixed asset intensity tidak berpengaruh terhadap nilai perusahaan. Revaluasi aset tidak memoderasi hubungan antara leverage, fixed asset intensity dan firm size terhadap nilai perusahaan The purpose of this study is to analyze the influence of leverage which using debt to asset ratio as the proxy, fixed asset intensity and firm size to the firm value which using price to book value as the proxy with revaluation of fixed assets as a moderating.The data obtained from the financial statements and annual report of manufacturing companies that listed in the Indonesian Stock Exchange on period 2015-2016. As much as 42 revaluer firms were taken as a sample using purposive sampling method, ande analyzed by the Structural Equatiom Modeling (SEM) analysis using smartPLS version 3.0.The results shows that leverage and firm size significantly effect to the firm value, but fixed asset intensity has not significant effect to the firm value. As a moderating variable, revaluation of fixed assets can not moderate the effect of leverage, fixed asset intensity and firm size to the firm value.

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