Karakter Eksekutif, Profitabilitas, Leverage, dan Komisaris Independen Terhadap Tax Avoidance Dengan Kepemilikan Institusional Sebagai Variabel Moderasi

ABSTRACT This study aimed to examine and analyze the executive characters, profitability, leverage and independent commissioners on tax avoidance, and the effect of character executive, profitability, leverage and independent commissioners on tax avoidance with institutional ownership as a moderating variable. The population in this study is the Manufacturing Companies in the Industrial Consumer Goods Sector listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The sample in this study is only 100 companies that passed in the sample criteria. The sampling technique uses purposive sampling method. The analytical method is using Moderated Regression Analysis (MRA). The results showed that executive character had negative effect on tax avoidance, profitability had no effect on tax avoidance, leverage had an effect on tax avoidance, and independent commissioners had no effect on tax avoidance. And also, institutional ownership can strengthen the moderation between character executive with tax avoidance, institutional ownership can weaken the moderation between profitability with tax avoidance, institutional ownership can weaken the moderation between leverage with tax avoidance. ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis karakter eksekutif, profitabilitas, leverage, komisaris independen terhadap tax avoidance, serta pengaruh dari karakter eksekutif, profitabilitas, leverage terhadap tax avoidance dengan kepemilikan institusional sebagai variabel moderasi. Populasi dalam penelitian ini yaitu Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2018. Sampel dalam penelitian ini sebanyak 100 perusahaan yang lolos dalam kriteria sampel. Metode analisis yang digunakan yaitu Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa karakter eksekutif berpengaruh terhadap tax avoidance, profitabilitas dan komisaris independen tidak berpengaruh terhadap tax avoidance, leverage berpengaruh terhadap tax avoidance. Kepemilikan institusional dapat memperkuat moderasi antara pengaruh karakter eksekutif dengan tax avoidance, kepemilikan institusional dapat memperlemah moderasi antara profitabilitas dan leverage dengan tax avoidance. JEL Classification : H26, G38, M41

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Karakter Eksekutif, Profitabilitas, Leverage, dan Komisaris Independen Terhadap Tax Avoidance Dengan Kepemilikan Institusional Sebagai Variabel Moderasi

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.v7i02.1535 ◽

2020 ◽

Vol 7 (02) ◽

pp. 153-162

Author(s):

Rahayu Eka Prasatya ◽

JMV Mulyadi ◽

Suyanto Suyanto

Keyword(s):

Regression Analysis ◽

Analytical Method ◽

Sampling Method ◽

Stock Exchange ◽

Tax Avoidance ◽

Sampling Technique ◽

Institutional Ownership ◽

Jel Classification ◽

Manufacturing Companies ◽

Negative Effect

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Pengaruh Kompetensi Eksekutif, Ukuran Perusahaan, Komisaris Independen, dan Kepemilikan Institusional Terhadap Tax Avoidance

Jurnal Ilmiah Akuntansi dan Bisnis ◽

10.24843/jiab.2016.v11.i02.p07 ◽

2017 ◽

pp. 117

Author(s):

Retta Merslythalia ◽

Mienati Somya Lasmana

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Firm Size ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Sampling Technique ◽

Institutional Ownership ◽

Multiple Linear Regression Analysis ◽

Manufacturing Companies

This research aims to examine the effect of executive competency, the firm size, the independent commissioner and the institutional ownership towards tax avoidance. The number of population in this research is 141 manufacturing companies which are listed in Indonesia Stock Exchange during 2012 to2014. This research uses purposive sampling technique. The multiple linear regression analysis is used to analyze the data. There are 49 companies used as the samples of this study. Based on the conducted data analysis on this research, it concludes that:( 1 ) the executive competence has no effects on tax avoidance ( 2 ) the firm size has no effects on tax avoidance ( 3 ) the independent commissioner has no effects on tax avoidance while ( 4 )the institutional ownership affects tax avoidance.

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PENGARUH KOMPETENSI KOMITE AUDIT, AKTIVITAS KOMITE AUDIT DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA

Jurnal Akuntansi Indonesia ◽

10.30659/jai.4.1.66-82 ◽

2016 ◽

Vol 4 (1) ◽

pp. 66

Author(s):

Metta Kusumaningtyas ◽

Dessy Noor Farida

Keyword(s):

Regression Analysis ◽

Earnings Management ◽

Audit Committee ◽

Sampling Method ◽

Stock Exchange ◽

Institutional Ownership ◽

Manufacturing Companies ◽

Discretionary Accrual ◽

Negative Effect ◽

Institutional Shareholders

The objective of this study is to analyze the influence of audit committee and institutional ownership on earnings management. The characteristics that used to measure the effectiveness of the audit committee competence,and audit committee activity. Institutional ownership is measured by the number of proportion of shares held by institutional shareholders divided by the number of shares issued. Earnings management in this study weremeasured by using the value of discretionary accrual. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2007-2012. Based on purposive sampling method, the number of samples in this study of 300 samples. Testing the hypothesis using multiple regression analysis. The results of hypothesis testing indicate that audit committee competence and audit committee activity had a significant negative effect on earnings management. Instead institutional ownership had not influence on earnings management.

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KEPEMILIKAN INSTITUSIONAL DAN MULTINATIONALITY DENGAN FIRM SIZE DAN LEVERAGE SEBAGAI VARIABEL KONTROL TERHADAP TAX AVOIDANCE

Jurnal Riset Akuntansi Kontemporer - Vol 13 No 2 (2021): October Edition ◽

10.23969/jrak.v10i2.1369 ◽

2018 ◽

Vol 10 (2) ◽

pp. 67-73

Author(s):

Isykarima Khaleda Zia ◽

Dudi Pratomo ◽

Kurnia Kurnia

Keyword(s):

Firm Size ◽

Stock Exchange ◽

Tax Avoidance ◽

Sampling Technique ◽

Institutional Ownership ◽

Manufacturing Companies ◽

Control Variables ◽

Panel Data Regression ◽

Data Regression ◽

Negative Effect

This research aims to determine the influence of institutional ownership and multinationality with firm size and leverage as control variables on tax avoidance, either simultaneously or partially. The population is all of manufacturing companies listed in Indonesia Stock Exchange (IDX) period 2011 to 2015. The sampling technique that used is purposive sampling and obtained ten manufacturing companies with five-year period thus obtained fifty sample data. Data analysis method that used is panel data regression analysis. The results show that simultaneously, institutional ownership and multinationality with firm size and leverage as control variables have no significant effect on tax avoidance. Partially, institutional ownership has a significant negative effect on tax avoidance, while multinationality, firm size, and leverage have no significant effect on tax avoidance.

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PENGARUH ASIMETRI INFORMASI DAN MEKANISME TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA

Klabat Accounting Review ◽

10.31154/kar.v1i1.455.27-40 ◽

2020 ◽

Vol 1 (1) ◽

pp. 27

Author(s):

Franklin Joseph Mulumbot ◽

Elvis Sumanti

Keyword(s):

Regression Analysis ◽

Earnings Management ◽

Information Asymmetry ◽

Analytical Method ◽

Stock Exchange ◽

Secondary Data ◽

Institutional Ownership ◽

Manufacturing Companies ◽

Bid Ask Spread ◽

Negative Effect

This study aims to determine the effect of information asymmetry as measured by the bid-ask spread method, institutional ownership as measured by the number of shares held by institutions within the company, the proportion of board of commissioners as measured by the percentage of independent commissioners from the total board of commissioners in the company , the size of the board of commissioners as measured by the total of all board of commissioners in the company, on earnings management was measured using a modified Jones model. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The sample is determined based on the population method, so there are 127 companies. The data used in this study is secondary data. The analytical method used is multiple regression analysis. The results of the study show that: (1) Information asymmetry has a significant negative effect on earnings management, (2) Institutional ownership has no significant effect on earnings management, (3) The proportion of board of commissioners has no significant effect on earnings management, (4) Board of commissioners size has no effect significant to earnings management. Keywords: Information asymmetry, institutional ownership, earnings management, proportion of board of commissioners, size of board of commissioners Penelitian ini bertujuan untuk mengetahui pengaruh asimetri informasi yang diukur dengan metode bid-ask spread, kepemilikan institusional yang diukur dengan jumlah saham yang dimiliki oleh institusi dalam perusahaan, proporsi dewan komisaris yang diukur dengan persentase komisaris independen dari total dewan komisaris di perusahaan, ukuran dewan komisaris yang diukur dengan total seluruh dewan komisaris di perusahaan, mengenai manajemen laba diukur menggunakan model Jones yang dimodifikasi. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada 2015-2017. Sampel ditentukan berdasarkan metode populasi, sehingga ada 127 perusahaan. Data yang digunakan dalam penelitian ini adalah data sekunder. Metode analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa: (1) Asimetri informasi berpengaruh negatif signifikan terhadap manajemen laba, (2) Kepemilikan institusional tidak berpengaruh signifikan terhadap manajemen laba, (3) Proporsi dewan komisaris tidak berpengaruh signifikan terhadap laba manajemen, (4) Ukuran dewan komisaris tidak berpengaruh signifikan terhadap manajemen laba. Kata kunci: Asimetri informasi, kepemilikan institusional, manajemen laba, proporsi dewan komisaris, ukuran dewan komisaris

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The influence factors of tax avoidance in Indonesia

International Journal of Research in Business and Social Science (2147-4478) ◽

10.20525/ijrbs.v10i5.1295 ◽

2021 ◽

Vol 10 (5) ◽

pp. 01-10

Author(s):

Rosida Ibrahim ◽

Sutrisno T ◽

M Khoiru Rusydi

Keyword(s):

Regression Analysis ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Influence Factors ◽

Tax Avoidance ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Political Connections ◽

Family Ownership ◽

Manufacturing Companies

This study aims to analyze the effect of executive characteristics and family ownership as a stimulus factor for tax avoidance and to see the existence of a political relationship as a moderating variable in the effect of executive characteristics and family ownership on tax avoidance. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019. In this study, the sample was determined based on the purposive sampling technique with the criteria that the sample company was manufacture listed on the IDX for three consecutive years from 2017-2019, published an annual report in the 2017-2019 period sequentially, did not experience delisting, was not a company the IPO in 2018-2019, did not experience any losses and did not have an ETR value of more than 1. The research sample was obtained from as many as 138 companies with 3 years of observation. This study uses multiple linear regression analysis (Multiple Regression Analysis) and Moderate Regression Analysis (MRA) using the Statistical Product and Service Solution (SPSS) program. The results showed (I) executive characteristics had a significant positive effect on tax avoidance (II) family ownership had a significant negative effect on tax avoidance (III) political connections were not able to strengthen the executive's positive influence on tax avoidance (IV) political connections weakened family ownership on tax avoidance. This study can also show that the sample companies tend to comply with tax rules, they avoid sanctions and fines, and consider the risk of loss that must be faced by the company when proven to do tax avoidance.

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Pengaruh Leverage dan Capital Intensity pada Tax Avoidance dengan Proporsi Komisaris Independen sebagai Variabel Pemoderasi

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v27.i01.p01 ◽

2019 ◽

pp. 1

Author(s):

Cyntia Habibah Sinaga ◽

I Made Sadha Suardikha

Keyword(s):

Regression Analysis ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Capital Intensity ◽

Multiple Linear Regression Analysis ◽

Manufacturing Companies ◽

Fixed Assets ◽

Research Population ◽

Negative Effect

This study aims to obtain empirical evidence of the effect of leverage and capital intensity on tax avoidance with the proportion of independent commissioners as moderating variable. The research population is manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The method of determining the sample used was purposive sampling and obtained 200 observations. Data analysis techniques using multiple linear regression analysis and Moderated Regression Analysis (MRA). The results of the analysis show that leverage has a positive effect on tax avoidance. This means that the more debt the company uses to finance assets, the higher level of tax avoidance. Capital intensity has a negative effect on tax avoidance. This means that the more capital invested by the company in the form of fixed assets, the lower level of tax avoidance. The proportion of independent commissioners does not moderate the effect of leverage and capital intensity on tax avoidance. Keywords: Leverage, capital intensity, independent commissioners, tax avoidance

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Pengaruh Profitabilitas, Capital Intensity, dan Inventory Intensity pada Penghindaran Pajak

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v27.i03.p24 ◽

2019 ◽

pp. 2293

Author(s):

Ida Ayu Intan Dwiyanti ◽

I Ketut Jati

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Sampling Technique ◽

Capital Intensity ◽

Multiple Linear Regression Analysis ◽

Manufacturing Companies

This study aims to determine the effect of profitability, capital intensity, and inventory intensity on tax avoidance. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017 with a population of 150 companies. Determination of the sample in this research is by non probabilaty sampling method and by purposive sampling technique, so that the research sample is 63 companies. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of multiple linear regression analysis which shows that all independent variables in this study, namely profitability, capital intensity, and inventory intensity have a positive effect on tax avoidance. Keywords: Profitability, capital intensity, inventory intensity, tax avoidance

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Pengaruh Proporsi Komisaris Independen, Leverage, Sales Growth, Dan Profitabilitas Pada Tax Avoidance

E-Jurnal Akuntansi ◽

10.24843/eja.2018.v25.i03.p10 ◽

2018 ◽

pp. 1884

Author(s):

Ni Putu Winda Ayuningtyas ◽

I Ketut Sujana

Keyword(s):

Regression Analysis ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sample Selection ◽

Tax Avoidance ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Sales Growth ◽

Manufacturing Companies ◽

Analysis Technique

This study aims to examine the variables of the proportion of independent commissioners, leverage, sales growth and profitability that affect companies to carry out tax avoidance. This research was conducted on all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2014-2017, with a total of 200 samples. Sample selection using probability sampling technique is purposive sampling technique. The data analysis technique used is a multiple linear regression analysis test. The results showed that the proportion of independent commissioners, sales growth and profitability had no effect on tax avoidance while leverage had an effect on tax avoidance. Keywords: tax, leverage, sales growth, profitability

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Pengaruh Ukuran Perusahaan, Kepemilikan Institusional, dan Konservatisme Akuntansi pada Tax Avoidance

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i02.p08 ◽

2020 ◽

Vol 30 (2) ◽

pp. 375

Author(s):

I Gusti Agung Istri Windaryani ◽

I Ketut Jati

Keyword(s):

Stock Exchange ◽

Research Result ◽

Tax Avoidance ◽

Sampling Technique ◽

Institutional Ownership ◽

Accounting Conservatism ◽

Company Size ◽

Regression Test ◽

Negative Effect ◽

A Company

This study aims to obtain empirical evidence regarding the effect of company size, institutional ownership, and accounting conservatism on tax avoidance in the Mining Sector Companies contained on the Stock Exchange in the 2015-2018. The sample was determined using the nonprobability sampling method with a purposive sampling technique, obtained by 11 companies with a year of observation for 4 years so as to obtain 44 observations. Data analysis techniques using the Multiple Linear Regression test with the SPSS program. The research result that the size of company and accounting conservatism give a negative effect on tax avoidance while institutional ownership has no effect on tax avoidance. This shows that the larger the size of a company and the more companies apply accounting conservatism, the lower the practice of tax avoidance. Keywords: Company Size; Ownership Institutional; Accounting Conservatism; Tax Avoidance.

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