scholarly journals PENGARUH KEPEMILIKAN MANAJERIAL, KOMITE AUDIT, DAN DERIVATIF KEUANGAN TERHADAP EFFECTIVE TAX RATE

2020 ◽  
Vol 8 (2) ◽  
Author(s):  
Yensi Yensi ◽  
Amelia Sandra
Keyword(s):  
Audit Committee ◽  
Sampling Technique ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Analysis Technique ◽  
Financial Derivative ◽  
State Income ◽  
The Government

Tax for the company gives significant attention. Tax is seen as a burden that can reduce profit so the company will strive any efforts to pay tax at a lower cost. Meanwhile, the government considers tax as an important state income so that the government will draw tax as high as possible. To determine company effectiveness in managing tax, need a calculation. Measurement of effective tax planning can be done using the Effective Tax Rate. The differences ETR between companies can cause by several different factors. Therefore, this study aims to investigate several factors that influence ETR. The samples are manufacturing companies listed on the IDX period 2015-2017. The sampling technique is non-probability sampling using a purposive sampling method. This research used SPSS 20 with a quantitative analysis technique. The author uses the outlier method to improve data. There are 17 passed companies. The results of the F test indicate the independent variables simultaneously affected the dependent variable with a value of 0,000. The research showed the audit committee has a significant effect on ETR. Meanwhile, managerial ownership and financial derivative do not have a significant effect on ETR. Keywords: Effective Tax Rate, Managerial Ownership, Audit Committee, Financial Derivative

scholarly journals PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, CAPITAL INTENSITY DAN CORPORATE RISKTERHADAP TAX AVOIDANCE (Studi pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2013-2016)

2019 ◽  
Vol 7 (1) ◽  
Author(s):  
Basuki Basuki
Keyword(s):  
Tax Evasion ◽  
Audit Committee ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Capital Intensity ◽  
Manufacturing Companies ◽  
Data Types ◽  
Effective Tax Rate ◽  
Tax Rate

Things that need to be done in order to prove independentcommissioners, audit committee, capital intensity and corporate risk ontax avoidance in companies engaged in Indonesia Stock Exchange(IDX). In this study, tax avoidance uses the Cash Effective Tax Rate(CETR) proxy. The research period is 4 years, ie during 2013-2016. Thestudy population covers all manufacturing companies of the industrialsector of goods in the period 2013-2016ALAH 148 companies. Thesampling technique used purposive sampling technique. Based on thecriteria set in the sample of 84 corporate data. Types of data which aresecondary data obtained from the Indonesia Stock Exchange website.The process of data analysis that is panel analysis of regression data.The results showed that independent commissioners and capital intensitydid not have a significant effect, while audit committee and corporaterisk had a significant effect on tax evasion.

scholarly journals TAX AVOIDANCE, CORPORATE GOVERNANCE AND FINANCIAL PERFORMANCE OF COMPANIES REGISTERED IN THE JAKARTA ISLAMIC INDEX

2019 ◽  
Vol 9 (2) ◽  
pp. 214 ◽  
Author(s):  
Ahmad Waluya Jati ◽  
Ihyaul Ulum ◽  
Cahyo Utomo
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Audit Committee ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Managerial Ownership ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
The Board Of Directors ◽  
Tax Savings

ax aTax avoidance is a tax savings actions that are still in the realm of tax law (lawful fashion). Financial performance and corporate governance are used as independent variables were estimated impact on tax avoidance as the dependent variable. Financial performance indicators are ROA, DAR, and DPR. Corporate governance is proxied with the percentage of attendance of the board of directors, board of commissioners and audit committee, the proportion of independent commissioners, and managerial ownership. Tax avoidance as a dependent variable is measured by effective tax rate (ETR). This research was conducted on companies incorporated in the Jakarta’s Islamic Index 2016. The samples in this study used nonprobability sampling method with purposive sampling technique in order to get a sample size of 26 companies. Data in this study were analyzed with SEM-PLS. The results of this study indicate that the financial performance and corporate governance has an effect on tax avoidance. 

PENGUNGKAPAN MANAJEMEN RISIKO DITINJAU DARI UKURAN PERUSAHAAN, KEPEMILIKAN MANAJERIAL, PROFITABILITAS DAN LEVERAGE (Studi pada Perusahaan Manufaktur yang Tercatat di BEI Tahun 2016-2018)

2020 ◽  
Vol 4 (02) ◽  
Author(s):  
Mohammad Hendro Leksmono
Keyword(s):  
Risk Management ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Managerial Ownership ◽  
Company Size ◽  
Manufacturing Companies ◽  
Analysis Technique ◽  
Research Population ◽  
Quantitative Descriptive ◽  
Management Disclosures

Research purposes were determined the effect of company size, management ownership, profitability, and leverage on risk management disclosures in manufacturing companies listed on the Indonesian Stock Exchange in 2016-2018. The research type is a quantitative descriptive. The research population is manufacturing companies listed on the Indonesian Stock Exchange in 2016-2018. Determination of the sample used purposive sampling technique. The data collection method used the documentation method. The data analysis technique used statistical analysis, namely multiple linear test, F test, and t test. The results how that 1) company size has a positive and significant effect on the risk management disclosure of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018; 2) managerial ownership has no significant effect on the risk management disclosure of manufacturing companies listed on the Indonesia Stock Exchange 2016-2018; 3) profitability has no significant effect on the risk management disclosure of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018; 4) Laverage has a significant effect on the risk management disclosure of manufacturing companies listed on the Indonesia Stock Exchange 2016-2018; and 5) Company size, managerial ownership, profitability, and leverage simultaneously have a significant effect on the risk management disclosure of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. Keywords: company size, managerial ownership, profitability, leverage, risk management disclosure.

scholarly journals PENGARUH PROFITABILITAS, LEVERAGE DAN CORPORATE GOVERNANCE TERHADAP PERENCANAAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2017

2019 ◽  
Vol 4 (1) ◽  
pp. 131
Author(s):  
Indah Rahmadini ◽  
Nita Erika Ariani
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Tax Planning ◽  
Audit Committees ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Tax Rate

This study aims to examine the effect of profitability, leverage, and corporate governance on tax planning. The independent variables used in this study are profitability, leverage, institutional ownership, managerial ownership, independent commissioners and audit committees. While the dependent variable in this study is tax planning.Tax planning in this study the measured of Cash Effective Tax Rate (CETR). The population in this study are manufacturing companies listed on Indonesian Stock Exchange (BEI) in the period 2014-2017. Determination of samples in this study using purposive sampling method. There are 45 manufacturing companies listed on BEI used as research samples based on predetermined criteria. The results showed that profitability, leverage, managerial ownership, independent commissioners and audit committees had a significant effect on tax planning. Meanwhile institutional ownership has no significant effect on tax planning

scholarly journals Analisis Faktor-Faktor yang Mempengaruhi Pajak Penghasilan Badan Sebagai Indikator Manajemen Perencanaan Pajak pada Perusahaan Sektor Manufaktur di Bursa Efek Indonesia Tahun 2013-2017

2019 ◽  
Vol 3 (6) ◽  
pp. 18
Author(s):  
Petrus Petrus
Keyword(s):  
Stock Exchange ◽  
Manufacturing Sector ◽  
Sampling Technique ◽  
Capital Intensity ◽  
Manufacturing Companies ◽  
Research Subjects ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Panel Data Estimation ◽  
Data Estimation

The purpose of this research is to analyse and find out 1) the effect of Profitability on the Effective Tax Rate 2) Inventory Intensity to the Effective Tax Rate 3) Capital Intensity to the Effective Tax Rate 4) Leverage to the Effective Tax Rate. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange during the period 2013-2017. The sample used in this study is 52 companies in all industry sector of manufacturing as research subjects. The sampling technique used is the Panel Data Estimation Technique. Overall the results of this study are 1) The probability of influencing Effective Tax Rate has a significant negative direction on manufacturing companies on the Indonesia Stock Exchange in 2013-2017, 2) Inventory Intensity affects the Effective Tax Rate having a negative but not significant direction on manufacturing companies in the Exchange Indonesia Securities in 2013-2017, 3) Capital Intensity affects the Effective Tax Rate to have a positive but not significant direction in manufacturing companies on the Indonesia Stock Exchange in 2013-2017, 4) Leverage affects Effective Tax Rate has a negative but not significant direction in manufacturing companies on the Indonesia Stock Exchange in 2013-2017.

scholarly journals PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN PAJAK

2018 ◽  
Vol 14 (2) ◽  
pp. 77
Author(s):  
Erna Hendrawati
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Retail Trade ◽  
Managerial Ownership ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Tax Management ◽  
Trade Sector

This research aims to explain about an influence of corporate governance to tax management. Tax management was measured by effective tax rate, whereas corporate governance was shown by variable, such as size of commissioner, percentage of independent commissioner, institutional ownership, managerial ownership, and audit committee. A sample of this study consists of companies which are listed in wholesale trade sector, retail trade sector, tourism, restaurant, and hotel sector during the year 2014 to 2016. Determination of the sample chosen from purposive sampling method and accomplished a sample of 33 companies based on certain criteria. The data are collected from Indonesia Stock Exchange and used Eviews 8 to analyse multiple regression. The result showed that size of commissioner, percentage of independent commissioner, managerial ownership has influence on tax management. Based on this research, institutional ownership and audit committee has no influence on tax management.Keywords: corporate governance, tax management, effective tax rate

PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, KEPEMILIKAN MANAJERIAL DAN CAPITAL INTENSITY RATIO TERHADAP TAX AVOIDANCE

2020 ◽  
Vol 12 (2) ◽  
pp. 320-331
Author(s):  
Ledya Akmal Syaflet Bandaro ◽  
Stefanus Ariyanto
Keyword(s):  
Intensity Ratio ◽  
Tax Avoidance ◽  
Capital Intensity ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Return On Assets ◽  
Leverage Ratio ◽  
Tax Rate ◽  
Factors Affecting

This research aims to study the factors affecting Effective Tax Rate as a ratio indicates the efficiency of tax burden management by companies. The factors are Return on Assets (ROA), Ukuran Perusahaan (SIZE), Leverage (LEV), Managerial Ownership (KPM) dan Capital Intensity Ratio (CIR). Research sample were taken from the population of public manufacturing companies in Indonesia for the period 2016-2018, selected with predetermined criteria, resulting 55 companies from the population. The data is analysed using linear regression technique. This research reveals that the only variable that has significant influence towards Effective Tax Rate is Return on Assets and all the variables are simultaneously have effect towards Effective Tax Rate.   Keywords: Return on Assets, leverage ratio, Firm Size, Managerial Ownership, Capital intensity, tax avoidance, effective tax rate.

scholarly journals Analisis Pengaruh Intensitas Modal, Intensitas Persediaan, Komisaris Independen dan Kepemilikan Manajerial Terhadap ETR

2020 ◽  
Vol 5 (1) ◽  
pp. 52-65 ◽  
Author(s):  
Muhammad Syamsuddin ◽  
Trisni Suryarini
Keyword(s):  
Structural Analysis ◽  
Stock Exchange ◽  
Sample Selection ◽  
Capital Intensity ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Final Sample ◽  
Positive Effect

This study aims to analyze the effect of capital intensity, inventory intensity, independent board of commissioners and managerial ownership on the effective tax rate. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The sample selection uses the purposive sampling method. The results of the sample selection obtained a final sample of 75 companies with an analysis unit of 225. The data analysis of this study used descriptive statistical analysis and Structural Analysis Modeling (SEM) with AMOS 22 software. The results showed that inventory intensity had a significant positive effect on ETR, while for intensity capital, independent board of commissioners and managerial ownership, have no significant effect on ETR. The conclusion of this study is that the size of ETR in manufacturing companies is influenced by inventory intensity. Whereas capital intensity, independent board of commissioners and managerial ownership in manufacturing companies cannot influence the size of the ETR value.Keywords: ETR; Capital Intensity; Managerial ownershiPenelitian ini bertujuan untuk menganalisis pengaruh intensitas modal, intensitas persediaan, dewan komisaris independen dan kepemilikan manajerial terhadap effective tax rate. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2015-2017. Pemilihan sampel menggunakan metode puposive sampling. Hasil seleksi sampel diperoleh sampel akhir sebanyak 75 perusahaan dengan unit analisis sebanyak 225. Analisis data penelitian ini menggunakan analisis statistik deskriptif dan Structural Analysis Modelling (SEM) dengan software AMOS 22. Hasil penelitian menunjukkan bahwa intensitas persediaan berpengaruh positif signifikan terhadap ETR, sedangkan untuk intensitas modal, dewan komisaris independen dan kepemilikan manajerial, tidak berpengaruh signifikan terhadap ETR. Simpulan dari penelitian ini adalah besar kecilnya ETR dalam perusahaan manufaktur dipengaruhi oleh intensitas persediaan. Sedangkan intensitas modal, dewan komisaris independen dan kepemilikan manajerial dalam perusahaan manufaktur tidak dapat mempengaruhi besar kecilnya nilai ETR. Kata Kunci: ETR; Intensitas Modal; Kepemilikan Manajerial

scholarly journals Analysis of the Influence of Managerial Ownership, Audit Quality and Audit Committee on Income Management (Study on Manufacturing Companies in the Consumer Goods Sector Listed on the Indonesia Stock Exchange 2014-2018)

2020 ◽  
Vol 3 (3) ◽  
pp. 2521-2533
Author(s):  
Sri Ningsih Sitanggang ◽  
Arfan Ikhsan ◽  
Nasirwan Nasirwan
Keyword(s):  
Regression Analysis ◽  
Earnings Management ◽  
Multiple Regression Analysis ◽  
Consumer Goods ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Managerial Ownership ◽  
Manufacturing Companies

This study aims to examine the effect of managerial ownership, audit quality and audit committee on earnings management. The research was conducted at manufacturing companies in the consumer goods sector which were listed on the Indonesia Stock Exchange in 2014-2018. The sampling technique used purposive sampling technique and obtained 10 companies that became samples. Hypothesis testing is done by using multiple regression analysis. The results of this study indicate that: first, managerial ownership does not have a significant effect on earnings management. It can be seen that the t-count is smaller than the t-table (0.152 <1.678) with a significance value of 0.880> 0.05. Second, audit quality affects earnings management. It can be seen that the t-count is greater than the t-table (2.274> 1.678), with a significance value of 0.028 <0.05. Third, the audit committee has a significant effect on earnings management. It can be seen that the t-count is greater than the t-table (2.894 > 1.6 7 8), with a significance value of 0.006 <0.05. If reviewed together, the three variables of managerial ownership, audit quality, and audit committee have an effect of 25.4% on earnings management.

scholarly journals Kepemilikan Manajerial Sebagai Pemoderasi Pengaruh Capital Intensity Pada Agresivitas Pajak

2020 ◽  
Vol 30 (9) ◽  
pp. 2244
Author(s):  
Ni Putu Budiadnyani
Keyword(s):  
Stock Exchange ◽  
Sampling Technique ◽  
Capital Intensity ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Analysis Technique ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

This study examines the effect of capital intensity on tax aggressiveness and tests the ability of managerial ownership as a moderating variable on the relationship of the effect of capital intensity on tax aggressiveness. The number of samples analyzed was 34 samples of manufacturing companies in the consumer goods sector which were listed on the Indonesia Stock Exchange (IDX) for five years. The sampling method is nonprobability with a purposive sampling technique. The analysis technique used is linear regression and Moderated Regression Analysis (MRA). The analysis shows that capital intensity has a positive effect on tax aggressiveness. Managerial ownership weakens the effect of capital intensity on tax aggressiveness. Keywords: Capital Intensity; Aggressiveness; Managerial Ownership.

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