scholarly journals Peran Kualitas Auditor pada Determinan Tax Avoidance Perusahaan Customer Goods

2021 ◽  
Vol 8 (02) ◽  
pp. 127-144
Author(s):  
Frans ◽  
Darmansyah ◽  
Widarto Rachbini
Keyword(s):  
Consumer Goods ◽  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Tax Compliance ◽  
Institutional Ownership ◽  
Analysis Method ◽  
Purposive Sampling ◽  
The Impact

ABSTRACT Tax avoidance is a business transaction designed to reduce the tax burden by exploiting loopholes in a country's tax laws so that tax experts declare it legal because they don't violate tax regulations. Many companies that are more interested in maximizing profits, strict efficiency guidelines on tax spending are widely applied by companies. The cause of low tax revenues is low tax compliance. Tax compliance remains low because taxpayers do not pay their tax obligations, and because taxpayers pay less than what they should. This study aims to analyze the effect of profitability, leverage, institutional ownership, and company risk on tax avoidance. To analyze the effect of profitability, leverage, institutional ownership, and company risk on tax avoidance with audit quality as a moderator. The method applied in this research is the quantitative method and the form of explanative research. The population in this research is the number of consumer goods companies listed on the Indonesia Stock Exchange for the period 2016-2019. The sampling method in this study using purposive sampling. The data analysis method of this research is using moderation regression model analysis with the help of the SPSS 24 program. The results of this study found that profitability, institutional ownership, and company risk have no effect on tax avoidance of customer good companies listed at the IDX for the 2016-2019 period. Leverage has a significant effect on tax avoidance of consumer goods companies listed at the Indonesia Stock Exchange for the period 2016-2019. Audit quality moderated the effect of profitability, leverage, and institutional ownership on tax avoidance of consumer goods companies listed at the Indonesia Stock Exchange for the period 2016-2019. Audit quality does not moderate the impact of Company Risk on Tax Avoidance of Consumer Goods companies listed at the Indonesia Stock Exchange for the period 2016-2019. ABSTRAK Penghindaran pajak merupakan transaksi bisnis yang dirancang guna mengurangi beban pajak melalui pemanfaatan celah dalam undang-undang perpajakan suatu negara agar pakar perpajakan menyatakan legal karena tidak melanggar aturan perpajakan. Banyak perusahaan yang lebih tertarik untuk memaksimalkan keuntungan, penerapan efisiensi yang ketat pada pengeluaran pajak banyak diterapkan perusahaan. Penyebab rendahnya penerimaan pajak ialah masih rendahnya kepatuhan pajak. Kepatuhan pajak tetap rendah karena tidak membayar kewajiban pajak oleh wajib pajak, serta karena wajib pajak membayar kurang dari yang seharusnya dibayar. Penelitian ini bertujuan untuk menganalisa pengaruh profitabilitas, leverage, kepemilikan institusional, dan risiko perusahaan terhadap tax avoidance. Untuk menganalisa pengaruh profitabilitas, leverage, kepemilikan institusional, dan risiko perusahaan terhadap tax avoidance dengan kualitas audit sebagai pemoderasi. Metode yang diterapkan dalam penelitian ini ialah metode kuantitatif dan bentuk penelitian eksplanatif. Populasi dalam penelitian ini merupakan jumlah perusahaan Consumer Goods yang terdaftar di Bursa Efek Indonesia periode 2016-2019. Metode pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Metode analisis data penelitian ini menggunakan analisis model regresi moderasi dengan bantuan program SPSS 24. Hasil penelitian ini menunjukkan bahwa profitabilitas, kepemilikan institusional, dan risiko perusahaan tidak berpengaruh terhadap tax avoidance pada perusahaan customer good yang terdaftar di BEI periode 2016-2019. Leverage berpengaruh signifikan terhadap tax avoidance pada perusahaan Consumer Goods yang terdaftar di Bursa Efek Indonesia periode 2016-2019. Kualitas audit terbukti memoderasi pengaruh profitabilitas, leverage, dan kepemilikan institusional terhadap tax avoidance pada perusahaan Consumer Goods yang terdaftar di Bursa Efek Indonesia periode 2016-2019. Kualitas Audit terbukti tidak memoderasi pengaruh Risiko Perusahaan terhadap Tax Avoidance pada perusahaan Consumer Goods yang terdaftar di Bursa Efek Indonesia periode 2016-2019.

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 Pajak, Mekanisme Bonus dan Transfer Pricing

2019 ◽  
Vol 7 (1) ◽  
pp. 21
Author(s):  
Radhi Abdul Halim Rachmat
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Tax Avoidance ◽  
Tax Rates ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Research Population ◽  
The Impact

AbstractThe practice of transfer pricing is mostly carried out by multinational companies that want high profits through tax avoidance. in addition, bonus giving is also one of the motivations for obtaining high profits. This study aims to examine the effect of tax and bonus mechanisms on the company's decision to conduct transfer pricing. The research population used in this study were manufacturing companies listed on the IDX (Indonesia Stock Exchange) period 2013 - 2017 which amounted to 142 companies and research samples totaling 23 companies using purposive sampling method. The analysis technique used in this study used logistic regression analysis. The results of the research partially indicate that tax has a significant effect on transfer pricing and the bonus mechanism has a significant effect on transfer pricing. The impact of transfer pricing has the potential to harm state revenues in the taxation sector, because companies will divert their taxable profits to countries that have lower tax rates. AbstrakPraktik transfer pricing mayoritas dilakukan oleh perusahaan multinasional yang menginginkan laba tinggi melalui penghindaran pajak. selain itu, pemberian bonus juga merupakan salah satu motivasi untuk mendapatkan laba yang tinggi. Penelitian ini bertujuan untuk meneliti pengaruh pajak dan mekanisme bonus terhadap keputusan perusahaan untuk melakukan transfer pricing. Populasi penelitian yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI (Bursa Efek Indonesia) periode 2013 – 2017 yang berjumlah 142 perusahaan dan sampel penelitiam yang berjumlah 23 perusahaan dengan menggunakan metode purposive sampling. Teknik analisis yang digunakan pada penelitian ini menggunakan analisis regresi logistik. Hasil dari penelitian secara parsial menunjukkan bahwa pajak berpengaruh signifikan terhadap transfer pricing dan mekanisme bonus berpengaruh signifikan terhadap transfer pricing. Dampak transfer pricing berpotensi merugikan pendapatan negara pada sektor perpajakan, dikarenakan perusahaan akan mengalihkan laba kena pajaknya pada negara yang memiliki tarif pajak yang lebih rendahKata Kunci. pajak; mekanisme bonus; praktik transfer pricing

scholarly journals FAKTOR INTERNAL PENDORONG TERJADINYA PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR INFRASTRUKTUR, UTILITAS, DAN TRANSPORTASI

2021 ◽  
Vol 07 (01) ◽  
Author(s):  
Rini Handayani ◽  
◽  
Endah Purnama Sari ◽  
Enny Prayogo ◽  
Elvina Elvina ◽  
...  
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Company Size ◽  
Probability Sampling ◽  
Purposive Sampling ◽  
Time Period

Abstrak: Peneitian ini bertujuan untuk menguji bagaimana peran ukuran perusahaan dan kepemilikan institusional mempengaruhi tax avoidance yang dimoderasi oleh variabel profitabilitas. Populasi sebagai objek riset ini menggunakan seluruh perusahaan yang listing di Bursa Efek Indonesia (BEI). Sampel yang digunakan sebagai objek penelitian diperoleh dengan menggunakan metode nonprobability sampling teknik purposive sampling yaitu perusahaan-perusahaan yang bergerak di bidang infrastructure, utilities, and transportation yang listing di BEI pada periode waktu 2014—2018. Kriteria yang ditetapkan peneliti adalah perusahaan yang tidak memenuhi kriteria yang telah ditetapkan, tidak digunakan dalam penelitian ini. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan berpengaruh terhadap tax avoidance sementara kepemilikan institusional tidak berpengaruh terhadap tax avoidance. Profitabilitas terbukti dapat memperkuat pengaruh ukuran perusahaan dan kepemilikan institusional terhadap tax avoidance. Implikasi dari hasil riset ini dapat memberikan masukan dan pengetahuan bagi Perusahaan dalam mengambil keputusan dan menyelesaikan tindakan tax avoidance yang akan dan sudah dilakukan perusahaan dan bagi manajemen perusahaan dapat memikirkan strategi yang sesuai untuk mengalokasikan biaya di dalam perusahaan untuk meminimalkan tax avoidance. Abstract: This research has the aim of seeing how the role of Company Size and Institutional Ownership affects Tax Avoidance which is moderated by the Profitability variable. The population as the object of this research uses all companies listed on the Indonesian Stock Exchange (IDX). The sample used as the research object was obtained using non-probability sampling method, purposive sampling technique, namely companies engaged in the infrastructure, utilities, and transportation sectors listed on the IDX in the 2014-2018 time period. The criteria set by the researcher are companies that do not meet the predetermined criteria, not used in this study. The results of this study indicate that company size has an effect on tax avoidance while institutional ownership has no effect on tax avoidance. Profitability is proven to strengthen the influence of company size and institutional ownership on tax avoidance. The implication of the results of this research can provide input and knowledge for the company in making decisions and resolving tax avoidance actions that the company will and have taken and for company management to think about appropriate strategies to allocate costs within the company to minimize tax avoidance.

scholarly journals PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, DAN SALES GROWTH TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2019

2021 ◽  
Vol 6 (1) ◽  
pp. 67-82
Author(s):  
Ka Tiong ◽  
Fitria Rakhman
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Industrial Sector ◽  
Sampling Procedure ◽  
Sales Growth ◽  
Analysis Method ◽  
Purposive Sampling

The purpose of this research is to identify the consequences of industry dimensions, profitability, Leverage, and Sales growth to tax avoidance. This research focused on basic industrial sector companies as well as chemicals listed on the Indonesia Stock Exchange in the period 2016-2019. The number of observations of 52 research illustrations obtained by nonprobability sampling procedure is purposive sampling method. The analysis method used in this study is the regression of panel information with the help of E-views 9. 0. The results of the analysis show that the size of companies with profitability has a significant effect on tax avoidance, while variable Leverage and Sales growth show that it has no significant effect on tax avoidance. (KTFR)

scholarly journals KOMITE AUDIT SEBAGAI PEMODERASI PENGARUH WORKLOAD DAN MASA PERIKATAN AUDIT PADA KUALITAS AUDITe

2016 ◽  
Author(s):  
Theresia Julina Rusli ◽  
I Dewa Nyoman Wiratmaja
Keyword(s):  
Audit Committee ◽  
Sampling Method ◽  
Audit Quality ◽  
Negative Impact ◽  
Positive Impact ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Quality Audit ◽  
Final Sample ◽  
The Impact

This  research  aims to find empirical evidence  about the impact  of  workload  and  audit tenure  on  audit quality  and  using audit  committee  as  a  moderating  variable. This  research  focused  on  manufacturing companies  that  listed  on  the  Indonesia Stock Exchange. Sample was collected using   purposive sampling method and resulted 31  companies as a final sample.  The  data are analyzed by using Moderated Regression Analysis (MRA). The results of  this research indicate  that the  workload  has a negative  impact on  audit quality.  Audit tenure has a positive impact on audit quality. Audit committee reduces the negative impact of workload on audit quality. And audit committee reduces the positive impact of audit tenure on audit quality.

scholarly journals Pengaruh Corporation Risk dan Good Corporate Governance terhadap Tax Avoidance dengan Kepemilikan Institusional sebagai Variable Pemoderasi

2020 ◽  
Vol 17 (2) ◽  
Author(s):  
Tryas Chasbiandani ◽  
Tri Astuti ◽  
Sri Ambarwati
Keyword(s):  
Corporate Governance ◽  
Audit Quality ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Tax Rate ◽  
Good Corporate Governance ◽  
Common Effect ◽  
The Common ◽  
Corporate Risk

Tax avoidance measured by Earning Tax Rate (ETR) is considered to be able to describe the real activities of tax avoidance carried out by the company. The purpose of this study was to analyze the effect of Corporation Risk and Good Corporate Governance on Tax Avoidance with Institutional Ownership as a Moderating Variable. This study uses a sample of non-banking and financial companies listed on the Indonesia Stock Exchange for the period of 2014-2016. The analysis in this study uses the common effect method. The results of this study indicate that corporate risk does not significantly influence tax avoidance, but with institutional ownership as a moderating variable, corporate risk has a significant effect on corporate tax avoidance. Corporate governance as measured by institutional ownership, board of commissioners and audit quality has a significant effect on tax company avoidance.Tax avoidance yang diukur berdasarkan Earning Tax Rate (ETR) dianggap mampu menggambarkan aktivitas nyata dari tax avoidance yang dilakukan oleh perusahaan. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh Corporation Risk dan Good Corporate Governance Terhadap Tax Avoidance dengan  Kepemilikan Institusional  Sebagai Variable pemoderasi. Penelitian ini menggunakan sampel perusahaan non perbankan dan keuangan yang terdaftar di Bursa Efek Indonesia periode 2014 – 2016. Analisis dalam penelitian ini menggunakan metode common effect.  Hasil dari penelitian ini menunjukkan bahwa corporate risk tidak berpengaruh secara signifikan terhadap tax avoidance, namun dengan kepemilikan institusional sebagai variabel pemoderasi, corporate risk berpengaruh signifikan terhadap tax avoidance perusahaan.Corporate governance yang diukur dengan kepemilikan institusional, dewan komisaris dan kualitas audit berpengaruh signifikan terhadap tax avoidance perusahaan. 

scholarly journals PENGARUH PENGHINDARAN PAJAK TERHADAP BIAYA HUTANG DAN KEPEMILIKAN INSTITUSIONAL SEBAGAI PEMODERASI

2019 ◽  
Vol 21 (1) ◽  
pp. 47-60
Author(s):  
FAHREZA UTAMA ◽  
DWI JAYA KIRANA ◽  
KORNEL SITANGGANG
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Cost Of Debt ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Section Data ◽  
The Cost ◽  
The Relationship

The aim of this study is to test the influence of tax avoidance towards the cost of debt moderated by institutional ownership. In this research, tax avoidance measured by proxy of Book Tax Different (BTD) and Cash Effective Tax Rate (CETR). The population in this research is manufacturing firms that listed on Indonesia Stock Exchange (IDX) with 2015-2017 time periods. The amount of sample before outlier is 198 datas collected with purposive sampling method, then the amount of sample after outlier is 187 datas for first model and 186 datas for second model. Cross section data is used in this research. Multiple linear regression, determination coefficients, and partial test (t-test) is used with some help of programming data using SPSS (Statistical Product and Service Solution) 23th version to analize in this research. The result of this study indicate tax avoidance has not significant influence towards the cost of debt, and institutional ownership can’t moderate the relationship between tax avoidance and the cost of debt.

scholarly journals KAJIAN ATAS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN LINGKUNGAN (ENVIRONMENTAL DISCLOSURE) PADA PERUSAHAAN PUBLIK DI BEJ PADA TAHUN 2004 - 2005

2007 ◽  
Vol 7 (2) ◽  
pp. 107 ◽  
Author(s):  
Bambang Sudaryono
Keyword(s):  
Data Analysis ◽  
Earnings Management ◽  
Sampling Method ◽  
Stock Exchange ◽  
Analysis Method ◽  
Environmental Disclosure ◽  
Public Companies ◽  
The Public ◽  
The Impact ◽  
Research Show

<p class="Style1"><strong><em>The aim of this research is to analyze the factors that impact the public companies' </em></strong><strong><em>enviromental disclosure and also to analyze the impact of corporate (company's size, age, </em></strong><strong><em>ROA and earnings management) on coprporate disclosure (mandatory and voluntary). Data </em></strong><strong><em>are obtained from 60 companies, which are listed on Jakarta Stock Exchange, and </em></strong><strong><em>selected based on the purposive sampling method. The data analysis method is used the </em></strong><strong><em>path analysis. The result of this research show that on the significant rate of 5%, the </em></strong><strong><em>company's size, ROA, earnings management and </em></strong><em>corporate </em><strong><em>disclosure have a significant </em></strong><strong><em>effect </em></strong>to <strong><em>environmental disclosure. While for the company's age and financial leverage </em></strong><strong><em>have no significant effect to the environmental disclosure.</em></strong></p><p class="Style1"><strong><em>Keywords: Enviromental disclosure, company's size, company's age, ROA and coprporate disclosure.</em></strong></p>

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 Kualitas Audit: Pengaruh Karakteristik Perusahaan dan Tata Kelola Perusahaan

2019 ◽  
Vol 3 (1) ◽  
pp. 58
Author(s):  
Cynthia Dewi ◽  
Anita Anita
Keyword(s):  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Negative Relationship ◽  
Binary Logistic Regression ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Foreign Ownership ◽  
Board Independence ◽  
Board Size

The purpose of this study is to quantify the effect of company’s characteristics and corporate governance towards audit quality in companies listed in the Indonesia Stock Exchange (IDX). Independent board, board size, foreign ownership, ownership concentration, profitability as well as institutional ownership is used in this study. The amount of 618 companies listed on the Indonesia Stock Exchange during the period of 2013-2017 is used in this study. Purposive sampling method is used in the study. Financial statements of company that was published (www.idx.co.id) used as the sample of this study. The calibration of data which was obtained with binary logistic regression will be process using the program of SPSS version 25.0. This research shows that board size, foreign ownership and profitability proved to have a positive and significant relation on audit quality. This research also shows that institutional ownership does not have a significant relationship on audit quality while board independence has a negative relationship towards audit quality.

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