scholarly journals THE EFFECT OF COMPANY SIZE AND PROFITABILITY ON TAX AVOIDANCE WITH LEVERAGE AS INTERVENING VARIABLES

2020 ◽  
pp. 81-93
Author(s):  
Siti Sarpingah
Keyword(s):  
Empirical Evidence ◽  
Direct Effect ◽  
Stock Exchange ◽  
Sample Selection ◽  
Tax Avoidance ◽  
Company Size ◽  
Positive Direction ◽  
Negative Direction ◽  
Construction Companies ◽  
Multiple Test

The purpose of this study is as follows: 1) Finding empirical evidence regarding the effect of company size on leverage; 2) Finding empirical evidence regarding the effect of propitability on leverage; 3) Finding empirical evidence regarding the effect of company size on tax avoidance; 4) Finding empirical evidence regarding the effect of profitability on tax avoidance; and 5) Finding empirical evidence regarding the effect of leverage on tax avoidance. The type of research used in this study is casual associative research. The population in this study are property, real estate, and building construction companies that are included in the Kompas 100 index which are listed on the Indonesia Stock Exchange (IDX) during 2013-2018. Sample selection with purposive sampling method. The analytical method used to test hypotheses is the path analysis test and multiple test. The results showed that: 1) Firm size directly affects Leverage in a positive direction, 2) Profitability does not directly affect leverage in a negative direction; 3) Company size has a direct effect on Tax Avoidance in a negative direction; and 4) Profitability has no direct effect on Tax Avoidance in the negative direction, and 5) Leverage has a direct effect on Tax Avoidance in a positive direction. KEYWORDS: COMPANY SIZE, PROFITABILITY, LEVERAGE, TAX AVOIDANCE

scholarly journals THE EFFECT OF PROFITABILITY AND LEVERAGE ON TAX AVOIDANCE WITH COMPANY SIZE AS A MODERATING VARIABLE(Empirical Study on Property, Real Estate, and Building Construction Companies listed on the Indonesia Stock Exchange 2013-2018)

2020 ◽  
pp. 489-499
Author(s):  
Anna Christin Silaban
Keyword(s):  
Real Estate ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Tax Avoidance ◽  
Building Construction ◽  
Company Size ◽  
Positive Direction ◽  
Construction Companies ◽  
The Relationship

The objectives of this study are as follows: 1) To examine the effect of Profitability on Tax Avoidance; 2) To examine the effect of Leverage on Tax Avoidance; 3) To assess the extent to which Company Size can moderate the relationship between Profitability and Tax Avoidance; and 4) To assess the extent to which Company Size can moderate the relationship between Leverage and Tax Avoidance. This type of research used in this research is casual associative research (causal associative research). The population in this study were property, real estate and building construction companies listed on the Indonesia Stock Exchange (BEI) during the period 2013-2018. The sample selection was using purposive sampling method. The analysis method used to test the hypothesis is Moderated Regression Analysis (MRA). The results showed that: 1) Profitability has no effect on tax avoidance in a negative direction; 2) Leverage affects tax avoidance in a positive direction; 3) Company size is unable to moderate the relationship between profitability and tax avoidance; and 4) Firm size is unable to moderate the relationship between leverage and tax avoidance. KEYWORDS: Profitability, Leverage, Company Size, Tax Avoidance

scholarly journals EFFECT OF E-FILING SYSTEM IMPLEMENTATION AND TAX KNOWLEDGE ON TAXPAYER COMPLIANCE WITH ACCOUNT REPRESENTATIVE SERVICES AS MEDIATION VARIABLE (Case Study on Personal Taxpayers at KPP Pratama, East Tangerang)

2020 ◽  
pp. 66-80
Author(s):  
Hasian Purba
Keyword(s):  
Path Analysis ◽  
Empirical Evidence ◽  
Direct Effect ◽  
Analytical Method ◽  
Sampling Method ◽  
Sample Selection ◽  
Independent Variables ◽  
Multiple Test ◽  
Filing System

The purpose of this study is as follows: 1) Finding empirical evidence regarding the effect of the application of e-filing systems to account representative services; 2) Finding empirical evidence regarding the effect of tax knowledge on account representative services; 3) Finding empirical evidence regarding the effect of applying the e-filing system to taxpayer compliance; 4) Finding empirical evidence regarding the influence of tax knowledge on taxpayer compliance; and 5) Finding empirical evidence regarding the effect of account representative services on taxpayer compliance. This type of research used in this study is causal which will test the hypothesis about the effect of one or several independent variables on the dependent variable. The population in this study were all Individual Taxpayers registered at East Tangerang KPP. Sample selection with purposive sampling method. The analytical method used to test hypotheses is the path analysis test and multiple test. The results showed that: 1) The application of e-Filing system had a direct effect on the Account Representative service; 2) Knowledge of taxation directly affects the service of Account Representatives; 3) The application of the e-Filing system has a direct effect on the compliance of taxpayers; 4) Tax knowledge directly affects the compliance of taxpayers; and 5) Account Representative services directly affect the compliance of taxpayers. KEYWORDS: Application of E-Filing System, Account Representative Services, Taxpayer Compliance

scholarly journals THE EFFECT OF TAX INFORMATION SOCIALIZATION AND TAX KNOWLEDGE ON TAXPAYER COMPLIANCE WITH TAXPAYER AWARENESS AS MEDIATION VARIABLES

2021 ◽  
pp. 106-119
Author(s):  
Hasian Purba
Keyword(s):  
Path Analysis ◽  
Empirical Evidence ◽  
Direct Effect ◽  
Analytical Method ◽  
Sampling Method ◽  
Sample Selection ◽  
Independent Variables ◽  
Multiple Test ◽  
Convenience Sampling

The purpose of this study are as follows: 1) Finding empirical evidence regarding the effect of Tax Socialization on Taxpayer Awareness; 2) Finding empirical evidence regarding the effect of Tax Knowledge on Taxpayer Awareness; 3) Finding empirical evidence regarding the effect of Tax Socialization on Taxpayer compliance; 4) Finding empirical evidence regarding the effect of Taxation Knowledge on Taxpayer compliance; and 5) Finding empirical evidence regarding the influence of Taxpayer Awareness on Taxpayer compliance. This type of research used in this study is causal which will test the hypothesis about the effect of one or several independent variables on the dependent variable. The population in this study are all individual taxpayers who are registered in Jakarta Kramatjati Tax Office. Sample selection with convenience sampling method. The analytical method used to test hypotheses is the path analysis test and multiple test. The results showed that: 1) Tax socialization has a direct effect on the awareness of taxpayers; 2) Tax knowledge directly affects the awareness of taxpayers; 3) Tax socialization directly affects the compliance of taxpayers; 4) Tax knowledge directly affects the compliance of taxpayers; and 5) Taxpayer awareness directly influences taxpayer compliance. KEYWORDS : Taxation Socialization, Taxation Knowledge, Taxpayer Awareness, Taxpayer Compliance

Karakter Tax Avoidance dalam Memediasi Faktor-Faktor Ketepatan Waktu Penyampaian Laporan Keuangan

2020 ◽  
Vol 15 (1) ◽  
pp. 25-45
Author(s):  
Choirul Anwar ◽  
Erlita Nisrina
Keyword(s):  
Empirical Evidence ◽  
Financial Reporting ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Financial Statement ◽  
Company Size ◽  
Manufacturing Companies

This study aims to obtain empirical evidence about the influence of company commissioners, profitability, leverage and company size along with tax avoidance as a moderating variable on the timeliness of financial statement submission in manufacturing companies in Indonesia. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2014-2018 with a total of 41 companies. The results of this study indicate that company commissioners, profitability and leverage have a significant effect on tax avoidance, while company size has no significant effect on tax avoidance as a mediating variable. Then the results of the tax avoidance intervention on the timeliness of financial reporting do not only show significant results but also do not mediate in character.

scholarly journals THE EFFECT OF FINANCIAL PERFORMANCE ON SHARE RETURN WITH COMPANY SIZE AS MODERATED VARIABLES

2021 ◽  
pp. 58-72
Author(s):  
Anna Christin Silaban
Keyword(s):  
Stock Returns ◽  
Stock Return ◽  
Stock Exchange ◽  
Sample Selection ◽  
Absolute Difference ◽  
Company Size ◽  
Construction Companies ◽  
Equity Ratio ◽  
The Relationship ◽  
Positive Effect

The purpose of this study are as follows: 1) To examine the effect of ROA on Stock Returns; 2) To assess the effect of CR on Stock Returns; 3) To assess the effect of DER on Stock Returns; 4) To examine the effect of PER on Stock Returns; 5) To assess the effect of PBV on Stock Returns; and 6) To assess the extent to which Company Size can moderate the relationship between ROA, CR, DER, PER, PBV and Stock Return. This type of research used in this study is a casual associative research (causal associative research). The population in this study are property, real estate, and building construction companies that are included in the Kompas 100 index which are listed on the Indonesia Stock Exchange during 2013-2018. Sample selection with purposive sampling method. The analytical method used to test the hypothesis is multiple regression analysis with the absolute difference test. The results showed that: 1) ROA has a positive effect on stock returns; 2) CR does not have a significant positive effect on stock returns; 3) DER has a positive effect on stock returns; 4) PER has a positive effect on stock returns; 5) PBV has no effect on stock returns; and 6) Company size is not able to moderate the relationship between ROA, CR, DER, PER, PBV with stock returns. KEYWORDS: Return On Assets, Current Ratio, Debt to Equity Ratio, Price Earning Ratio, Price to Book Value, Company Size, Stock Return

scholarly journals Pengaruh Ukuran Perusahaan, Return On Asset, Debt To Asset Ratio dan Komite Audit terhadap Penghindaran Pajak

2020 ◽  
Vol 5 (1) ◽  
pp. 83
Author(s):  
Suryani Suryani
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Sample Selection ◽  
Tax Avoidance ◽  
Total Sample ◽  
Company Size ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Purposive Sampling ◽  
State Financing

Abstrak: Pajak merupakan salah satu sumber penerimaan Negara yang paling besar dalam pembiayaan negara. Semakin besar penerimaan pajak maka semakin baik bagi keberlangsungan suatu negara. Sebaliknya bagi perusahaan sebagai wajib pajak, pajak merupakan biaya yang mengurangi laba perusahaan sehingga semaksimal mungkin perusahaan akan melakukan cara agar membayar pajak dengan nilai yang minimal. Salah satu cara yang dapat digunakan oleh perusahaan adalah dengan melakukan penghindaran pajak (tax avoidance). Tujuan dari penelitian ini adalah untuk mengetahui apakah ada pengaruh dari ukuran perusahaan, return on asset, debt to asset ratio dan komite audit terhadap penghindaran pajak.  Data yang diteliti diperoleh dari laporan keuangan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Metode pemilihan sampel yang digunakan adalah metode purposive sampling dengan teknik analisis adalah regresi linier berganda. Populasi dalam penelitian ini adalah 144 perusahaan manufaktur dengan total sampel sebanyak 45 perusahaan. Hasil penelitian menunjukkan bahwa ukuran perusahaan dan return on asset berpengaruh negatif terhadap penghindaran pajak, sedangkan debt to asset ratio dan komite audit tidak berpengaruh terhadap persistensi laba.   Kata kunci: penghindaran pajak, ukuran perusahaan, return on asset, debt to asset ratio, komite audit     Abstract: Taxes are one of the largest sources of state revenue in state financing. The greater the tax revenue, the better for the sustainability of a country. Conversely for companies as taxpayers, tax is a cost that reduces company profits so that as much as possible the company will do the way to pay taxes with a minimum value. One way that can be used by companies is to avoid tax (tax avoidance). The purpose of this study is to determine whether there is an influence of company size, return on assets, debt to asset ratio and audit committee on tax avoidance. The data studied were obtained from the annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The sample selection method used is the purposive sampling method with the analysis technique is multiple linear regression. The population in this study were 144 manufacturing companies with a total sample of 45 companies. The results showed that company size and return on assets negatively affect tax avoidance, while debt to asset ratio and audit committee have no effect on earnings persistence.   Keywords: tax avoidance, size, return on asset, debt to asset ratio and audit committee

APAKAH FAKTOR EKSTERNAL MEMPREDIKSI UNDERPRICING LEBIH BAIK DIBANDINGKAN FAKTOR INTERNAL? STUDI INITIAL PUBLIK OFFERING DI BEI TAHUN 2009-2017

2020 ◽  
Vol 7 (1) ◽  
Author(s):  
Saefudin Saefudin ◽  
Tri Gunarsih
Keyword(s):  
Interest Rates ◽  
Initial Public Offering ◽  
Stock Exchange ◽  
Sample Selection ◽  
Secondary Data ◽  
Secondary Market ◽  
Company Size ◽  
Negative Effect ◽  
Underwriter Reputation ◽  
Public Offering

Underpricing is a phenomenon that still occurs in the Indonesian capital market, where the offering price of shares in the primary market is lower than the opening price or closing price on the first day on the secondary market. This study aims to examine the effect of Return On Assets (ROA), Debt to Equity Ratio (DER), company size, underwriter reputation, age, and interest rates on the underpricing of shares in companies’s Initial Public Offering (IPO) listing on the Indonesia Stock Exchange (BEI) in 2009 to 2017. The population in this study are companies that conduct IPOs on the BEI period 2009 to 2017. The sample selection in this study uses a purposive sampling method, based on certain criteria. The sample in this study were 183 underpricing companies from 205 companies conducting IPO in the period 2009 to 2017. The data used in this study used secondary data. The multiple regression analysis was implemented in this study. The results showed that DER, company size, and underwriter reputation did not significantly influence underpricing. While ROA, age and interest rates have a significant negative effect on underpricing. In this study, investors consider ROA, age, interest rates compared to DER, company size, and the reputation of the underwriter to invest in companies that make an IPO.Keywords: Underpricing, Initial Public Offering, and Indonesian Stock Exchange.

Effect of Profitability, Company Size, Capital Structure, and Liquidity Risk on Firm Value of Indonesian Banks

2021 ◽  
Vol 4 (1) ◽  
pp. 14-27
Author(s):  
Fenty Fauziah ◽  
Rafiqoh Rafiqoh
Keyword(s):  
Capital Structure ◽  
Firm Value ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Liquidity Risk ◽  
Share Price ◽  
Company Size ◽  
The Public ◽  
Retained Earnings

The main objective of any firm is to maximize shareholder's wealth, which can be seen from firm value.  This study aims to analyze and explain the effect of profitability, company size, capital structure, and liquidity risk on firm value banking companies in Indonesia. The population of this study is all banking companies listed on the Indonesia Stock Exchange, with an observation period of 2017-2018. The sample selection using a purposive sampling method. Data have both cross-section and time variation. Analysis and hypothesis testing were carried out by using a linear regression analysis using Eviews 11. The results showed that investors viewed that the company's overall profits from its business activities could increase its share price. The capital structure owned by the public relatively small, which meant that the company could provide a source of funds from within the company in the form of the owner's capital or retained earnings. Funds obtained from loans, if they were not followed by the ability to manage funds or were not channeled back to the community, would cause interest expenses and destroy profits. This condition results in investors selling their shares. Investors in making investment decisions paid attention to one indicator at a time and paid attention to all the factors that determined the company's value.

scholarly journals Faktor-Faktor yang Mempengaruhi Tax Avoidance

2020 ◽  
Vol 20 (1) ◽  
pp. 131
Author(s):  
Anis Susilowati ◽  
Riana Rahmawati Dewi ◽  
Anita Wijayanti
Keyword(s):  
Cash Flow ◽  
Audit Committee ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Audit Committees ◽  
Company Size ◽  
Sales Growth ◽  
Sample Data ◽  
Analytical Tools ◽  
Research Show

The research aims to determine the influence of company size, leverage, profitability, sales growth, audit committee, and cash flow operations against tax avoidance. Dependent variables in this study are tax avoidance while the independent variables used in this research are company size, leverage, profitability and audit committees. This research is focused on the LQ45 company listed on the Indonesia Stock Exchange (IDX) period 2015-2018. The selection of samples in this study used the purposive sampling method, thus obtained a sample of 51 sample data from the LQ45 company population listed on the Indonesia Stock Exchange (IDX) period 2015-2018. The analytical tools used in this study are multiple linear regression analyses. The results of this research show that the variable cash flow operations affect the tax avoidance, while the company size variables, leverage, profitability, sales growth and audit committees do not affect the tax avoidance.

scholarly journals Pengaruh Profitabilitas, Likuiditas, Struktur Aktiva, Ukuran Perusahaan, dan Tax Avoidance Terhadap Struktur Modal

2021 ◽  
Vol 5 (1) ◽  
pp. 168
Author(s):  
Muhammad Efendi ◽  
Kartika Hendra Titisari ◽  
Suhendro Suhendro
Keyword(s):  
Capital Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Food And Beverage ◽  
Data Source

This study aims to determine the effect of profitability, liquidity, asset structure, company size, and tax avoidance on capital structure. The population in this study is the food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI) 2016-2019. The sample was selected from the purposive sampling method and got a sample of 10 companies from several criteria. The data source is secondary data from the website www.idx.co.id. This research uses multiple linear regression analysis. The results of this research indicate that profitability affects the capital structure. Meanwhile, liquidity, asset structure, company size and tax avoidance have no effect on capital structure.

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