scholarly journals Faktor yang Mempengaruhi Tax Avoidance dengan Ukuran Perusahaan sebagai Variabel Kontrol

2021 ◽  
Vol 9 (2) ◽  
pp. 235-244
Author(s):  
Desy Mariani ◽  
Suryani Suryani
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Control Variable ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Retail Trade ◽  
Company Size ◽  
Sales Growth ◽  
The Government

For companies, taxes are costs that reduce profits. The company wants to pay the minimum tax so that the profit earned by the company does not decrease, while from the government side, tax collection is used to finance the implementation of state development. This difference also causes taxpayers to tend to avoid taxes to reduce their tax burden, so that state revenue from the tax sector is still not maximized. This study aims to determine the factors that affect tax avoidance with company size as a control variable. This study uses a sample of trading, service and investment companies in the wholesale and retail trade sub-sector listed on the Indonesia Stock Exchange for the period 2014-2018. The sampling method used in this study was purposive sampling method, where according to the established criteria, 22 companies were obtained and the data used were secondary data. The analysis technique used in this study is multiple linear regression analysis using the Statistical Product and Service Solutions (SPSS) v.20.0 program. The results show that Leverage, Sales Growth and Company Size have a positive effect on tax avoidance, while liquidity and fixed asset intensity have no effect on tax avoidance, thus company size can control Leverage and Sales Growth to influence 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.

scholarly journals Analisis Faktor-Faktor yang Mempengaruhi Penghindaran Pajak pada Perusahaan Pertambangan Di Bursa Efek Indonesia (BEI) Tahun 2016-2018

2020 ◽  
Vol 1 (1) ◽  
pp. 28
Author(s):  
Dwi Fionasari
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Company Size ◽  
Sales Growth ◽  
Return On Assets ◽  
Mining Companies ◽  
Multiple Regression Models ◽  
Secondary Data Sources

The purpose of this study is to examine the effect of return on assets, leverage, company size and sales growth on tax avoidance. The population in this study were all mining companies listed on the Indonesia Stock Exchange during the period from 2016 to 2018. The research sample was obtained by using the purposive sampling method, where only 21 mining companies listed on the Indonesia Stock Exchange met all the criteria so that 63 data were obtained, used as a research sample. The data is secondary data. Sources of data in this study were obtained from the Indonesia Stock Exchange website. This study uses multiple regression models to examine the effect of each variable on tax avoidance. Based on the results of the study, it can be concluded that the variable return on assets, leverage, company size and sales growth affect tax avoidance.

scholarly journals Faktor Yang Mempengaruhi Tax Avoidance Pada Perusahaan Barang Konsumsi Yang Terdaftar Di BEI

2020 ◽  
Vol 8 (3) ◽  
pp. 253-262
Author(s):  
Desy Mariani
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Capital Intensity ◽  
Financial Statement ◽  
Sales Growth ◽  
Positive Effect ◽  
Research Show

This research is conducted to analyze the influence of liquidity, leverage, sales growth and capital intensity of tax avoidance. The population in this research is used secondary data from the financial statement of sub sector good consumer companies listed in the Indonesia Stock Exchange in 2014 – 2018 as many as 48 companies. This research used purposive sampling method and obtained 24 companies for sample. The data analysis used double linear regression analysis with program SPSS version 20. The result of this research show that sales growth have positive effect on tax avoidance. While liquidity,leverage and capital intensity have not effect on tax avoidance.

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 The Effect of Business Strategy, Leverage, Profitability and Sales Growth on Tax Avoidance

2019 ◽  
Vol 16 (2) ◽  
pp. 66
Author(s):  
Lidia Wahyuni ◽  
Robby Fahada ◽  
Billy Atmaja
Keyword(s):  
Business Strategy ◽  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Multiple Linear Regression Model ◽  
Secondary Data ◽  
Sampling Technique ◽  
Positive Influence ◽  
Sales Growth ◽  
Manufacturing Companies

This study aims to analyze the effect of business strategy, leverage, profitability and sales growth on tax avoidance. Sample companies involved in tax avoidance were obtained from surveys of manufacturing companies listed on the Indonesia Stock Exchange. The data covers a period of four years from 2014 to 2017. The sample used is secondary data originating from the IDX.com website with the sampling technique that is the purposive sampling method. Data analysis used is a multiple linear regression model. Based on the results of the analysis that has been done, it can be concluded as follows (1) Business strategy has a positive influence on tax avoidance (2) leverage has a positive influence on tax avoidance (3) profitability has no effect on tax avoidance (4) sales growth has an influence positive for tax avoidance

scholarly journals COMPANY SIZE, SALES GROWTH AND LEVERAGE AGAINST TAX AVOIDANCE IN PROPERTY AND REAL ESTATE COMPANIES ON THE INDONESIAN STOCK EXCHANGE FOR THE PERIOD OF 2012-2018

2020 ◽  
Vol 5 (2) ◽  
pp. 85
Author(s):  
Agung Fajar Ilmiyono ◽  
Rima Auliyamartha Agustina
Keyword(s):  
Regression Analysis ◽  
Real Estate ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Company Size ◽  
Sales Growth ◽  
Analysis Techniques ◽  
The Government

ABSTRACTThe difference in tax interests between companies and the government encourages companies to regulate the amount of tax burden to be paid, a strategy that is usually used by companies, namely tax avoidance, besides that the tax ratio in Indonesia has decreased from 2012-2017. This phenomenon shows that tax avoidance is still being carried out. This research aims to examine the effect of company size, sales growth, and leverage on tax avoidance in property and real estate companies listed on the IDX in the period 2012-2018. Twenty-one samples were tested with classical assumption test, using multiple regression analysis techniques. The results show that partially company size has an effect on tax avoidance, sales growth has no effect on tax avoidance and leverage has an effect on tax avoidance. Simultaneously, company size, sales growth and leverage have an effect on tax avoidance.Keywords: Leverage, Sales Growth, Tax Avoidance and Company Size

scholarly journals Analysis of Factors Affecting Capital Structures in Companies Listed in Indonesia Stock Exchange Period 2010-2014

2021 ◽  
Vol 9 (2) ◽  
pp. 135-142
Author(s):  
Eva Hardianti
Keyword(s):  
Capital Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Secondary Data ◽  
Coefficient Of Determination ◽  
Company Size ◽  
Sales Growth ◽  
Factors Affecting ◽  
The Capital Structure

This research aims to analyze the factors that affect the capital structure of companies listed on the Indonesia Stock Exchange in the period 2010-2014. The variables studied were profitability, sales growth, asset structure and company size. This research is a comparative causal study. The data used is secondary data obtained from the site www.idx.co.id.The population in this study are all companies listed on the Indonesia Stock Exchange in the period 2010-2014. The sample selection is done by using purposive sampling method, so that as much as 1089 observational data are obtained. Analysis of the data used is multiple regression analysis. The results of this study indicate that the variable profitability, asset structure and firm size significantly influence the capital structure. The magnitude of the coefficient of determination (Adjusted R Square) is equal to 0.104. This means that 10.4% of the dependent variable that is capital structure can be explained by four independent variables namely profitability, sales growth, asset structure and company size. While the remaining 89.6% is explained by variables or other causes outside the model.

scholarly journals Pengaruh Leverage, Pertumbuhan Penjualan, dan Ukuran Perusahaan Terhadap Tax Avoidance

Owner ◽  
2021 ◽  
Vol 5 (2) ◽  
pp. 525-535
Author(s):  
Salma Mustika Ainniyya ◽  
Ati Sumiati ◽  
Santi Susanti
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Negative Relationship ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Sales Growth ◽  
Effective Tax Rate ◽  
Tax Rate

Tax Avoidance is an act to avoid taxes by companies that can reduce tax revenue for the state. This study aims to examine the effect of Leverage, Sales Growth, and Company Size on Tax Avoidance. Population in this study were all companies listed in Indonesia Stock Exchange for 2018 – 2019 period. Purposive sampling used as sampling technique and obtained 219 companies as samples. This study used quantitative method and the analysis was multiple linear regression analysis. Tax Avoidance proxied by Effective Tax Rate which have a negative interpretation of Tax Avoidance. The result of t test shows that Leverage has a significant effect on Tax Avoidance, positive relationship between Debt to Equity Ratio as proxy for Leverage and Effective Tax Rateas proxy for Tax Avoidance explains that the higher the Leverage, the lower the Tax Avoidance. Sales Growth has a significant effect on Tax Avoidance, negative relationship between sales growth and Effective Tax Rate explains that the higher the Sales Growth, the higher the Tax Avoidance. While Company Size has no significant effect on Tax Avoidance, bigger or smaller the Company Size will not have any effect on Tax Avoidance. The f test shows that Leverage, Sales Growth, and Company Size simultaneously have a significant effect on Tax Avoidance. Result of adjusted R square shows that the effect of Leverage, Sales Growth, and Company Size on Tax Avoidance is 0,072 or 7,2%.

scholarly journals The Effect of Company Size, Sales Growth, Profitability and Leverage on Stock Returns in Food and Beverage Companies Listed on the Indonesia Stock Exchange for the 2015-2019 Period

Academia Open ◽  
2021 ◽  
Vol 4 ◽  
Author(s):  
Nurul Ajizah ◽  
Sarwenda Biduri
Keyword(s):  
Data Analysis ◽  
Stock Returns ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Company Size ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Food And Beverage

This study aims to analyze the effect of firm size, sales growth, profitability and leverage on stock returns in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The sampling method used is purposive sampling method. The number of companies sampled in this study are 11 Food And Beverage companies listed on the IDX in the 2015-2019 period. The data used is secondary data. The data analysis method used in this study is Eviews 9. The results of this study indicate that there is an effect of company size on stock returns in Manufacturing companies in the Food and Beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. There is an effect of Sales Growth (Growth) on Stock Returns in Food and Beverage Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Profitability affects stock returns in Food and Beverage Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Leverage has an effect on Stock Returns in Food and Beverage Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period.

scholarly journals Analisis Faktor Yang Mempengaruhi Praktek Penghindaran Pajak Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017

2020 ◽  
Vol 13 (1) ◽  
pp. 43
Author(s):  
Rokhanah Murkana ◽  
Yananto Mihadi Putra
Keyword(s):  
Statistical Analysis ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Financial Statements ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Independent Variables

This study aims to analyze the factors that influence the practice of tax avoidance by using profitability, leverage, sales growth and the audit committee as independent variables. The method used is a purposive sampling method with population in the form of financial statements from 30 companies listed on the Indonesia Stock Exchange from 2015-2017, so that the sample of data observed is 90 company financial statements. The research design used is causal and descriptive. The data collected is in the form of secondary data from the financial statements of manufacturing companies. Where data analysis is performed using multiple regression statistical analysis. The results found that profitability and sales growth had a significant effect on the level of tax avoidance. While leverage and the audit committee do not significantly affect the level of tax avoidance.

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