scholarly journals Praktik Penghindaran Pajak Sebelum dan Setelah Pandemi Covid – 19 di Indonesia

2021 ◽  
Vol 8 (02) ◽  
pp. 68-74
Author(s):  
Fa'iq Mirza Barid ◽  
Sartika Wulandari
Keyword(s):  
Stock Exchange ◽  
Tax Avoidance ◽  
T Test ◽  
Manufacturing Companies ◽  
Test Analysis ◽  
Purposive Sampling ◽  
Tax Incentive ◽  
Paired Samples ◽  
State Tax ◽  
The Government

ABSTRACT Weak economic conditions during the Covid-19 pandemic resulted in a decline in tax revenue in Indonesia. The government seeks to increase economic activity by providing tax incentive programs to taxpayers affected by the Covid-19 pandemic. However, the company considers the program as one of the loopholes to practice tax avoidance. This study aims to look at the differences in tax avoidance practices before and during the Covid-19 pandemic. The type of data used is quantitative data derived from the annual financial statements. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2020 period. The sample of this research was taken based on purposive sampling using certain criteria so as to get 78 samples from 39 manufacturing companies. The method used in this study is paired samples t-test analysis using the IBM SPSS Statistics 24 tool. Based on the results of this study, it shows that there is an increase in tax avoidance practices during the Covid-19 pandemi. This resulted in a decrease in state tax revenues during 2020.  ABSTRAK Lemahnya kondisi ekonomi dimasa pandemi Covid-19 mengakibatkan turunnya penerimaan pajak di Indonesia. Pemerintah berupaya untuk meningkatkan kegiatan ekonomi dengan cara memberikan program insentif perpajakan kepada wajib pajak yang terkena dampak pandemi Covid-19. Namun perusahaan menganggap program tersebut sebagai salah satu celah untuk melakukan praktik penghindaran pajak. Penelitian ini bertujuan untuk melihat perbedaan praktik penghindaran pajak sebelum dan saat pandemi Covid-19. Jenis data yang digunakan adalah data kuantitatif yang berasal dari laporan keuangan tahunan. Populasi dalam penelitian ini yaitu perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2020. Sampel penelitian ini diambil berdasarkan purposive sampling dengan menggunakan beberapa kriteria tertentu sehingga mendapatkan 78 sampel dari 39 perusahaan manufaktur. Metode yang digunakan dalam penelitian ini yaitu analisis paired samples t-test dengan menggunakan alat bantu IBM SPSS Statistics 24. Berdasarkan hasil penelitian ini menunjukkan bahwa terjadi peningkatan praktik penghindaran pajak pada saat pandemi Covid-19. Sehingga mengakibatkan penerimaan pajak Negara selama tahun 2020 mengalami penurunan.

scholarly journals PROFITABILITAS, KARAKTER EKSEKUTIF, KEPEMILIKAN KELUARGA DAN TAX AVOIDANCE PERUSAHAAN

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

scholarly journals ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY, TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN ASING SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR DI BEI PERIODE 2016 - 2018

2020 ◽  
Vol 13 (1) ◽  
Author(s):  
Nikki Kwok ◽  
Andi Gunawan Kwok
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Foreign Ownership ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Corporate Social ◽  
The Relationship

Abstract: The main goal of the company is to maximize prosperity for shareholders, this can be achieved by maximizing the value of the company. This research was conducted to determine the factors that influence the value of the company to be studied are Corporate Social Responsibility and Tax Avoidance. The moderating variable in this study is Foreign Ownership. The sample of this research is manufacturing companies whose shares are listed on the Indonesia Stock Exchange for the period of 2016-2018 using purposive sampling method. While the analytical method used is the classic assumption test and hypothesis testThe results of this study indicate that corporate social responsibility has no influence on firm value, and tax avoidance has an influence on firm value. Foreign ownership is not able to be a moderating variable that strengthens the relationship between corporate social responsibility and corporate value while foreign ownership is able to be a moderating variable that strengthens the relationship between tax avoidance and firm value. Keywords: Firm value, Corporate Social Responsibility, Tax Avoidance and Foreign Ownership Abstrak: Tujuan utama perusahaan adalah untuk memaksimalkan kemakmuran bagi pemegang saham, hal ini dapat dicapai dengan memaksimalkan nilai perusahaan. Penelitian ini dilakukan untuk mengetahui faktor-faktor yang mempengaruhi nilai perusahaan yang akan diteliti adalah Corporate Social Responsibility dan Tax Avoidance. Variabel Moderating pada penelitian ini adalah Kepemilikan Asing.Sampel penelitian ini adalah perusahaan manufaktur yang sahamnya terdaftar di Bursa Efek Indonesia periode 2016-2018 dengan menggunakan metode purposive sampling. Sedangkan metode analisis yang digunakan adalah uji asumsi klasik dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa corporate social responsibility tidak memiliki pengaruh terhadap nilai perusahaan, dan tax avoidance memiliki pengaruh terhadap nilai perusahaan. Kepemilikan asing tidak mampu menjadi variabel moderating yang memperkuat hubungan antara corporate social responsibility dengan nilai perusahaan sedangkan Kepemilikan asing mampu menjadi variabel moderating yang memperkuat hubungan antara tax avoidance dengan nilai perusahaan. Kata Kunci: Nilai Perusahaan, Corporate Social Responsibility, Tax Avoidance dan Kepemilikan Asing.

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

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

scholarly journals THE INFLUENCE OF PROFIT AND CASH FLOW TO PREDICT FINANCIAL DISTRESS

2019 ◽  
Vol 1 (2) ◽  
pp. 191-203
Author(s):  
Tongam Sinambela ◽  
Agus Irawati Marpaung
Keyword(s):  
Data Analysis ◽  
Cash Flow ◽  
Financial Distress ◽  
Stock Exchange ◽  
Estimation Method ◽  
Equation System ◽  
T Test ◽  
Manufacturing Companies ◽  
Test Analysis ◽  
Simultaneous Equation System

This study aims to examine and analyze how profit and cash flow individually or collectively could influence the prediction of financial distress. This study uses quantitative data methods using the Altman Z-Score analysis method. Data analysis is performed through Eviews8 software application. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period from 2015-2018. The samples used are all manufacturing companies with subsector of plastic and packaging. Data analysis in this study uses econometric model with a simultaneous equation system and data panel estimation method. The results of the study prove that profit does not have a significant effect on financial distress. This is supported by t-test analysis which result in a smaller t-count compared to t-table, with the number -1.76 <2.05, therefore, H1 is rejected. On the other hand, cash flow has a significant effect on financial distress, supported by the result of t-test analysis which shows that the t-count is bigger than t-table, with the number 2.67> 2.05. Therefore, H2 is accepted. Whereas, both profit and cash flow have a significant influence on financial distress, which the results of the analysis of the F test is f-count is higher that f-table, with the number 17.45> 170.77. As a result, H3 is accepted

scholarly journals PENGARUH KARAKTER EKSEKUTIF DAN DIMENSI TATA KELOLA PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016)

2019 ◽  
Vol 2 (1) ◽  
pp. 1 ◽  
Author(s):  
Sharma Aidha Afriyanti
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Positive Effect

The purpose of the study is to analyze the influence of executive character and corporate governance dimensions on tax avoidance in manufacturing companies that listed on the Indonesia Stock Exchange Period 2012-2016. The samples of this study is 37 companies that selected by using purposive sampling method. The results of this study shows that: Executive characters positive effect on tax avoidance. Independent commissioners not effect on tax avoidance. The audit committee not effect on tax avoidance. Audit quality positive effect on tax avoidance.

scholarly journals Corporate Social Responsibility dan Free Cash Flow pada Tax Avoidance

2021 ◽  
Vol 31 (5) ◽  
pp. 1069
Author(s):  
Ni Putu Sintia Sukma Dewi ◽  
I Gusti Ayu Made Asri Dwija Putri
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Cash Flow ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Free Cash Flow ◽  
Manufacturing Companies ◽  
The Government ◽  
Corporate Social

Tax avoidance is the taxpayers effort to reduce tax payments to the government made by taxpayers, especially companies because they do not violate regulations regarding taxation. This study aims to examine the effect of corporate social responsibility and free cash flow on tax avoidance which is proxied by using the cash effective tax rate (CETR). This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The sample used was 68 companies with a total observation sample of 272  in 4 years. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of the study show that corporate social responsibility has no effect on tax avoidance and free cash flow has a positive effect on tax avoidance. Keywords: Corporate Social Responsibility; Free Cash Flow; Tax Avoidance.

scholarly journals ANALISIS PROFITABILITAS PERUSAHAAN MANUFAKTUR YANG GO PUBLIC YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) SEBELUM DAN SESUDAH DIBERLAKUKANNYA UU PPH NO. 36 TAHUN 2008

2014 ◽  
Vol 8 (3) ◽  
Author(s):  
Jessica Fergie Marentek ◽  
Inggriani Elim ◽  
Treesje Runtu
Keyword(s):  
Global Financial Crisis ◽  
Stock Exchange ◽  
Profit Margin ◽  
Manufacturing Companies ◽  
Paired Samples ◽  
A Value ◽  
Significant Difference ◽  
The Government ◽  
The Global Financial Crisis ◽  
The Impact

In order to deal with the impact of the global financial crisis, the government lowered the tax rates at the rate of 28% starting in 2009 and will be 25 % starting in 2010. It aims to support the state revenues from taxation so it become more stable. Ratio of profitability that researchers used in this study is Gross Profit Margin, Operating Profit Margin, Return On Investment, and Return On Equity. Researchers conducted the study using descriptive statistical analysis methods with data taken from Indonesia Stock Exchange (IDX), and processed using SPSS v.20 compare means-paired samples T-test program. The samples are 60 manufacturing companies in 2009 and 2010. The results showed that there was no significant difference between the GPM in 2009 and 2010 with a value of thitung < ttable (1.729 < 2.045) at α = 0.05 . The results also showed that there was no significant difference between the OPM in 2009 and 2010 with a value of thitung < ttable (0.230 < 2.045) at α = 0.05. The results also showed that there was no significant difference between the ROI in 2009 and 2010 with a value of thitung < ttable (0.044 < 2.045) at α = 0.05. And the results of the study also showed that there was no significant difference between the ROE in 2009 and 2010 with a value of thitung < ttable (0.417 < 2.045) at α = 0.05 .

scholarly journals Koneksi Politik Memperkuat Good Corporate Governance Terhadap Penghindaran Pajak

Akuntabilitas ◽  
2021 ◽  
Vol 14 (1) ◽  
pp. 101-112
Author(s):  
Suwandi Suwandi
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Political Connections ◽  
Manufacturing Companies ◽  
The Law ◽  
The Government

The purpose of this study was to examine the influence of the interaction of political connections with Good Corporate Gavernance (GCG) on tax avoidance. The samples in this study were all manufacturing companies on the Indonesia Stock Exchange (BEI). The method of determining the sample using purposive sampling in accordance with predetermined criteria and obtained a sample of 279. The analysis technique is multiple linear regression. The test results of multiple linear regression analysis show that GCG has no effect on tax avoidance, while the interaction of political connections with Good Corporate Gavernance (GCG) has a significant effect on tax avoidance, so Good Corporate Gavernance (GCG) is proxied by the board of commissioners and audit committee purely moderating while the board of directors is a pseudo variable or quasi moderating. Tax avoidance is an effort to ease the tax burden by not violating the law. Tax avoidance is a complex and unique issue because it does not violate the law (legal) but is unwanted by the government because it reduces state revenue.

scholarly journals Pimpinan yang Memiliki Koneksi Politik Memperkuat Kinerja Profitabilitas terhadap Penghindaran Pajak

2020 ◽  
Vol 3 (1) ◽  
pp. 17
Author(s):  
Yuli Fitiasari ◽  
Suwandi Suwandi Suwandi
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Multiple Linear Regression Analysis ◽  
Political Connections ◽  
Manufacturing Companies ◽  
The Law ◽  
The Government

The purpose of this study is to examine the effect of profitability performance and interaction of political connections with profitability performance on tax avoidance. The sample in this study were all manufacturing companies in the Indonesia Stock Exchange (IDX). The method of determining the sample using purposive sampling in accordance with predetermined criteria and obtained a sample of 63 companies. The analysis technique is multiple linear regression. The test results of multiple linear regression analysis show that profitability performance has a significant effect on tax avoidance, while the interaction of political connections with profitability performance has a significant effect on tax avoidance. Tax avoidance is an effort to alleviate the tax burden by not violating the law. Tax avoidance is a complex and unique issue because it does not violate the law (legal) but is not desired by the government because it reduces state revenues. Political connections that are built by the company will increase the likelihood of companies being involved in tax avoidance activities. Profitability performance is the central key for management who has proximity to officials in making projections that are possible in tax avoidance.

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