scholarly journals MEKANISME GCG, LEVERAGE, PROFITABILITAS, TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2016 – 2018

2020 ◽  
Vol 32 (02) ◽  
pp. 84-100
Author(s):  
Titik Dwiyani ◽  
Purnomo
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Research Data ◽  
Test Results ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Partial Analysis

Research entitled "Mecanisme GCG, Leverage, ROA on Tax Avoidance " on manufacturing companies listed on the Indonesia Stock Exchange in the period 2016 - 2018 aims to determine the effect of GCG, Leverage, ROA on Tax Avoidance . Proxies used are Kom-I, Kom-A, Kep-I,DAR, ROA, and Tax Avoidance. The population and research sample are manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 using the stratified purposive sampling method. Based on these methods 37 companies were obtained that could be used as research samples. Analysis of research data using multiple linear regression were analyzed using SPSS. The partial analysis test results show the results of GCG affect to Tax Avoidance and Leverage, ROA  not affect Tax Avoidance.

scholarly journals FACTORS INFLUENCING TAX AVOIDANCE IN INDONESIA

2020 ◽  
Vol 8 (1) ◽  
pp. 366-372
Author(s):  
Muhamad Nafik Hadi Ryandono ◽  
Rihfenti Ernayani ◽  
Purwo Atmojo ◽  
Dwi Susilowati ◽  
Nina Indriastuty
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Total Population ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Capital Intensity ◽  
Purposive Sampling ◽  
Factors Influencing ◽  
Food And Beverage

Purpose of the study: The purpose of this study is to prove the influence of profitability, size, leverage, and capital intensity either partially or simultaneously on tax avoidance in food and beverage companies listed on Indonesia Stock Exchange (BEI) during 2014-2016 period. Methodology: The sampling method used purposive sampling with 195 data processed. Data were analyzed with multiple linear regression by using the SPSS program. Main Findings: The results proved that, partially, profitability did not influence tax avoidance, size has influenced tax avoidance, leverage gave no influence on tax avoidance, and capital intensity provided no effect on tax avoidance. Applications of this study: The population of this study was food and beverage companies listed on the Indonesia Stock Exchange. The total population taken was 19 companies. The sampling employed purposive sampling. Novelty/Originality of this study: The results proved that, partially, profitability did not influence tax avoidance, size has influenced tax avoidance, leverage gave no influence on tax avoidance, and capital intensity provided no effect on tax avoidance. While simultaneously, profitability, size, leverage, and capital intensity affected the tax avoidance in food and beverage companies listed on BEI.

Exploring the relationship between adjustment cost and stickiness cost

2018 ◽  
Vol 5 (2) ◽  
pp. 130-135
Author(s):  
Nurafni Eltivia ◽  
Kurnia Ekasari ◽  
Hesti Wahyuni
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Adjustment Cost ◽  
Analysis Tool ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
The Relationship ◽  
Cost Stickiness

The purpose of this study was to analyse the stickiness cost, and how adjustment cost gave impact on stickiness cost. Asset intensity was proxy of adjustment cost in this research. The population of this research is manufacturing companies listed in Indonesia Stock Exchange in 2016. There are 124 companies obtained by using purposive sampling method. The analysis tool used is multiple linear regression. The results showed that stickiness cost occurred on manufacturing companies listed in Indonesia Stock Exchange. Furthermore, the results indicate the level of asset intensity in accordance with the level of stickiness cost changes. So it can be concluded that adjustment cost affects stickiness cost.Keywords: Adjustment cost, stickiness cost, asset intensity.

scholarly journals PENGARUH TOTAL REVENUE DAN LABA BERSIH TERHADAP HARGA SAHAM (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA)

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Arieska D. Nawangwulan ◽  
Ventje Ilat ◽  
Jessy D.L Warongan
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Significant Influence ◽  
Stock Price ◽  
Sampling Method ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Total Revenue ◽  
Purposive Sampling ◽  
Net Profit

This research aims to find out how the influence of total revenue and net profit against the stock price (study on the manufacturing companies listed on the Indonesia stock exchange). Methods of analysis used was multiple linear regression. The population in this study is taken is the manufacturing companies listed on the Indonesia stock exchange in 2014-2016. The sample was selected using a purposive sampling method with results of 25 companies. The sample was selected using a purposive sampling method with the results of 25 companies. Research results showed total revenue has significantly against the stock price, and net profit also has a significant influence on the price of the stock. The stock price is high then it will attract investors to invest that later can be used to develop the company in the future.Keywords :  Total Revenue, Net Profit, Stock Price

scholarly journals Pengaruh Laba Akuntansi Dan Laba Tunai Terhadap Dividen Kas

2019 ◽  
Vol 4 (2) ◽  
pp. 328-342
Author(s):  
RISA RUKMANA
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Cash Income ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Spss Software

This study aims to determine the effect of accounting profit and cash profit on cash dividends in manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the year 2016-2018. Using the purposive sampling method. The study was analyzed using multiple linear regression with SPSS software version 21. Based on the results of the study it can be concluded that accounting profit and cash profit simultaneously have a significant effect on cash dividends and partially accounting profits have a significant effect on cash dividends on manufacturing companies listed on the Indonesian stock exchange, but there is one variable, namely cash income which has no significant effect on cash dividends on manufacturing companies listed on the Indonesian stock exchange. 

scholarly journals The Effect of Intervening Tax Avoidance on Leverage on Firm Value

2021 ◽  
Vol 31 (1) ◽  
pp. 1
Author(s):  
Melinda Wijaya ◽  
Yustrida Bernawati
Keyword(s):  
Linear Regression ◽  
Path Analysis ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Test Results ◽  
Manufacturing Companies ◽  
Book Value ◽  
Sample Data

This study aims to prove the effect of leverage on firm value empirically using tax avoidance as an intervening variable. This study uses company objects listed on the Indonesia Stock Exchange. The research sample used was 66 manufacturing companies listed on the Indonesia Stock Exchange for 2016-2018, which were selected by purposive sampling method, and the number of sample data was 198 data. The firm value variable is measured by price to book value, which was tested using linear regression using SPSS 23 and path analysis. The test results show that: (1) leverage has a significant effect on tax avoidance. (2) leverage and tax avoidance have a significant effect on firm value. (3) the tax avoidance variable cannot be proven as a variable that mediates leverage and firm value. Keywords: Leverage; Tax Avoidance; Firm Value.

scholarly journals Pengaruh Profitabilitas, Capital Intensity, dan Inventory Intensity pada Penghindaran Pajak

2019 ◽  
pp. 2293
Author(s):  
Ida Ayu Intan Dwiyanti ◽  
I Ketut Jati
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Capital Intensity ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies

This study aims to determine the effect of profitability, capital intensity, and inventory intensity on tax avoidance. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017 with a population of 150 companies. Determination of the sample in this research is by non probabilaty sampling method and by purposive sampling technique, so that the research sample is 63 companies. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of multiple linear regression analysis which shows that all independent variables in this study, namely profitability, capital intensity, and inventory intensity have a positive effect on tax avoidance. Keywords: Profitability, capital intensity, inventory intensity, tax avoidance

scholarly journals APAKAH RASIO KEUANGAN BERDAMPAK PADA NILAI PERUSAHAAN PERKEBUNAN DI BEI?

2019 ◽  
Vol 5 (1) ◽  
pp. 123-130
Author(s):  
Yefni Yefni
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Ratios ◽  
Tobin's Q ◽  
Purposive Sampling ◽  
Regression Test ◽  
A Company

This study aims to identify the effect of financial ratios, in the form of profitability (ROA), liquidity (CR), and solvability (DER) on firm value. The value of the company was measured using Tobin’s Q. The population of this study were all of the plantation companies listed on the Indonesian Stock Exchange during the 2014-2018. Next, the sample was selected using purposive sampling method. The data in this study were analyzed using multiple linear regression test. The results of this study indicate that of all the variables studied, only ROA and CR have a significant effect on firm value. This shows that profitability and liquidity are the main focus of investors so that investors will pay more attention to these two variables. When a company is profitable and liquid, investors will be interested in investing so that the value of the company will increase.

scholarly journals PERAN LEVERAGE SEBAGAI PEMEDIASI PENGARUH KARAKTER EKSEKUTIF, KOMPENSASI EKSEKUTIF, CAPITAL INTENSITY, DAN SALES GROWTH TERHADAP TAX AVOIDANCE

2019 ◽  
Vol 6 (2) ◽  
pp. 301
Author(s):  
Moehammad Iman Nugraha ◽  
Susi Dwi Mulyani
Keyword(s):  
Linear Regression ◽  
Path Analysis ◽  
Multiple Linear Regression ◽  
Executive Compensation ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Capital Intensity ◽  
Sales Growth ◽  
Purposive Sampling ◽  
Positive Effect

<p><em>The purpose of this research is to examine the effect of executive character, executive compensation, capital intensity, and sales growth on tax avoidance with leverage as intervening variable. This research is using samples of manufacture companies listed in Indonesia Stock Exchange during the period of 2014-2017. This research uses a purposive sampling to gather and sort data. The sample being </em><em>fulfilled</em><em> in this research are 43 companies with 4 (four) years observation. The </em><em>hypothesis</em><em> </em><em>would be</em><em> analysed using multiple linear regression and path analysis.</em></p><em>The data analysing show that executive character has no effect on leverage. Executive compensasion has positive effect on leverage. Capital intensity has positive effect on leverage. Sales growth has positive effect on leverage. Leverage has positive effect on tax avoidance. Executive character has positive effect on tax avoidance. Executive compensasion has positive effect on tax avoidance. Capital intensity has positive effect on tax avoidance. Sales growth has positive effect on tax avoidance. Leverage able to mediate the effect of executive compensasion on tax avoidance, but Leverage is not able to mediate the effect of executive character capital, intensity on tax avoidance, and sales growth on tax avoidance.</em>

scholarly journals ANALISIS KARAKTERISTIK PERUSAHAAN, INTENSITAS ASET TETAP DAN KONSERVATISME AKUNTANSI TERHADAP TAX AVOIDANCE

EkoPreneur ◽  
2020 ◽  
Vol 1 (2) ◽  
pp. 245
Author(s):  
Avita Nia Ningsih ◽  
Wiwit Irawati ◽  
Harry Barli ◽  
Angga Hidayat
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Accounting Conservatism ◽  
Fixed Asset ◽  
Independent Variables ◽  
Mining Companies ◽  
Fixed Assets

This study aims to obtain empirical evidence about the influence of Company Characteristics, Intensity of Fixed Assets and Accounting Conservatism on Tax Avoidance. The independent variables used are Company Characteristics, Intensity of Fixed Assets and Accounting Conservatism. The dependent variable used is Tax Avoidance. The population in this study is mining companies listed on the Indonesia Stock Exchange in the 2014-2018 period. Samples collected by purposive sampling method. The number of companies sampled in this study were 13 companies. The method of analysis of this study uses multiple linear regression. The results of research conducted indicate that the variable Company Characteristics influence on Tax Avoidance, Fixed Asset Intensity has no effect on Tax Avoidance and Accounting Conservatism has no effect on Tax Avoidance. Simultaneously all free variables (Characteristics of Company, Fixed Asset Intensity and Accounting Conservatism) affect the Tax Avoidance.Keywords: Company Characteristics; Fixed Assets Intensity; Conservatism Accounting; Tax Avoidance.

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.

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