scholarly journals The Effect of Advertising Expense, Company Size and Leverage on Tax Aggressiveness

2018 ◽  
Author(s):  
Ibs. Anjani Muchtado ◽  
Elia Mustikasari
Keyword(s):  
Company Size ◽  
Tax Aggressiveness ◽  
Advertising Expense

scholarly journals Pengaruh Profitabilitas, Capital Intensity, dan Ukuran Perusahaan Pada Tax Aggressive

2019 ◽  
pp. 594
Author(s):  
Ni Kadek Ari Adnyani ◽  
Ida Bagus Putra Astika
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Capital Intensity ◽  
Sampling Techniques ◽  
Company Size ◽  
Tax Aggressiveness ◽  
Analysis Technique ◽  
Net Profit ◽  
Positive Effect

Tax aggressiveness in this study is proxied by Net Profit Margin (NPM) Index. The purpose of this study is to obtain empirical evidence regarding the effect of profitability, capital intensity, and firm size on tax aggressive. This research was conducted on property and real estate companies listed on the IDX for the period 2015-2017. Sampling uses non probability sampling techniques with purposive sampling method. 35 companies were selected as samples. The data analysis technique used is multiple linear regression. Based on the results of data analysis, it shows that the variables of profitability, capital intensity, and company size have a positive effect on tax aggressive

scholarly journals Pengaruh Leverage, Intensitas Persediaan, Aset Tetap, Ukuran Perusahaan, Komisaris Independen Terhadap Agresivitas Pajak

2020 ◽  
Vol 5 (1) ◽  
pp. 69-76
Author(s):  
Tutik Avrinia Wulansari ◽  
Kartika Hendra Titisari ◽  
Siti Nurlaela
Keyword(s):  
Consumer Goods ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Negative Influence ◽  
Company Size ◽  
Fixed Asset ◽  
Tax Aggressiveness ◽  
Analysis Technique ◽  
Fixed Assets ◽  
Consumer Goods Industry

This study aims to determine the effect of leverage, inventory intensity, fixed asset intensity, company SIZE, and independent commissioners on tax aggressiveness. The population and sample in this study are consumer goods industry companies listed on the IDX for the 2015-2018 period. The sampling technique of this study was using purposive sampling technique. The number of samples in this study were 28 consumer goods industry companies listed on the Indonesia Stock Exchange in the 2015-2016 period. The data analysis technique used in this study is multiple linear regression. Based on the results of the analysis conducted shows that there is a negative influence of leverage, the intensity of fixed assets, company SIZE, and independent commissioners on tax aggressiveness. While the intensity of the inventory has no effect on tax aggressiveness.

Likuiditas, Return On Assets, Leverage Dan Ukuran Perusahaan Terhadap Agresivitas Pajak

2021 ◽  
Vol 14 (2) ◽  
pp. 283-296
Author(s):  
Eni Endaryati ◽  
Vivi Kumalasari Subroto
Keyword(s):  
Tax Evasion ◽  
Descriptive Analysis ◽  
Tax Avoidance ◽  
Descriptive Statistics ◽  
Company Size ◽  
Return On Assets ◽  
Tax Aggressiveness ◽  
Independent Variable ◽  
The Relationship ◽  
A Company

Tax aggressiveness is the actions taken by the company to reduce its tax obligations. A company is said to carry out tax aggressiveness if the company tries to reduce the tax burden aggressively, either using legal methods, namely tax avoidance or illegal methods such as tax evasion. Although not all tax planning actions are carried out illegally, the more loopholes a company uses to avoid taxes, the more aggressive the company is considered. And this study aims to examine the relationship between the dependent variable and the independent variable of this study. The independent variables are liquidity, ROA, leverage and firm size and the dependent variable is tax aggressiveness. And for the analytical method used is regression analysis, and descriptive analysis. Descriptive statistics are used to describe or describe the variables in the study. Descriptive statistics used are measures of tax aggressiveness of all sample companies. The description of the variables can be seen from the mean and standard deviation. The descriptive statistical test was carried out with the SPSS program. The results of the study found that liquidity has no effect on tax aggressiveness, then Renturn on Assets (ROA) affects tax aggressiveness, then leverage affects tax aggressiveness and company size affects tax aggressiveness.   Keywords: Liquidity, ROA, Leverage, Company Size, Tax Aggressiveness

scholarly journals Pengaruh Corporate Social Responsibility terhadap Tax Aggressiveness dengan Ukuran Perusahaan sebagai Variabel Moderasi

2022 ◽  
Vol 4 (3) ◽  
pp. 616-627
Author(s):  
Dewi Kusuma Wardani ◽  
Ayu Pratiwi Wijayanti
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Quantitative Methods ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Company Size ◽  
Tax Aggressiveness ◽  
Csr Disclosure ◽  
Corporate Social

This study aims to determine the effect of corporate social responsibility on tax aggressiveness with firm size as moderation. The research method used is quantitative methods and secondary data using annual financial reports. The sample of this research is the property and real estate sector companies listed on the Indonesia Stock Exchange in 2016-2019. The results of this study indicate that corporate social responsibility has a positive effect on tax aggressiveness. Company size cannot moderate corporate social responsibility with tax aggressiveness. The conclusion of this study is that companies that disclose high CSR will have higher tax aggressiveness, because companies will attract public sympathy by disclosing broad CSR, to cover up the company's bad image with tax avoidance that has been carried out by the company. The existence of a large company size cannot affect the level of CSR disclosure. This is because large companies are not guaranteed to disclose broad CSR, where investors do not only look at how big the company is but also look at it from a financial perspective.  Keywords: Corporate Social Responsibility, Tax Aggressiveness and Company Size  

scholarly journals PENGARUH AGGRESIVITAS PAJAK, KEPEMILIKAN KELUARGA DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN HUTANG PADA PERUSAHAAN MANUFAKTUR TAHUN 2012-2014

2017 ◽  
Vol 9 (2) ◽  
Author(s):  
Ernie Riswandari
Keyword(s):  
Stock Exchange ◽  
Family Ownership ◽  
Company Size ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Independent Variables ◽  
The Family ◽  
Key Word ◽  
Regression Test ◽  
Debt Policy

<p>This study examined the policy of the variables affecting debt is aggresivitas tax enterprises.At the family ownership and the size of the manufacturing companies listed in Indonesia Stock Exchange in 2012-2014 . This research is a quantitative study using regression test is intended to test the effect of independent variables on the dependent variable. Based on these data and if the data that has been done shows that the family ownership has a positive and significant impact on the debt policy. While aggresivitas tax and company size affect positively but not significant.</p><p><br />Key Word : debt policy , family ownership, tax aggressiveness, the size of the company</p>

scholarly journals The Influence Of Tax Aggressiveness On Corporate Social Responsibility

2020 ◽  
Vol 8 (1) ◽  
pp. 44-48
Author(s):  
Miryati Putri Rahayu Turina Sapitri
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Company Size ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Tax Aggressiveness ◽  
Mining Companies ◽  
Corporate Social

The objective of this research was to analyze the effect of the tax aggressiveness on the corporate social responsibility of the mining companies listed on Indonesia Stock Exchange in the period of 2013 - 2015. The independent variable used in this research was the tax aggressiveness measured by the effective tax rate (ETR); while, the dependent variable used in this research was the corporate social responsibility (CSR). This research used three control variables (return on assets, leverage, and company size). The sampling technique used in this research was a purposive sampling technique so that the sample of this research was all mining companies (27 companies) which had published the annual financial reports in the period of 2013 – 2015. The sample was collected through 81 observations. Data analysis technique used in this research was a multiple linear regression using SPSS version 20. The result of this research showed that (1) the tax aggressiveness and the company size had an effect on the CSR; while, the return on asset (ROA) and leverage had no effect on the CSR.

scholarly journals Ukuran Perusahaan Memoderasi Pengaruh Capital Intensity dan Profitabilitas Terhadap Agresivitas Pajak

2021 ◽  
Vol 10 (2) ◽  
pp. 231-246
Author(s):  
Agung Budi Utomo ◽  
Giawan Nur Fitria
Keyword(s):  
Stock Exchange ◽  
Capital Intensity ◽  
Observation Time ◽  
Sampling Techniques ◽  
Company Size ◽  
Mining Company ◽  
Tax Aggressiveness ◽  
Negative Effect ◽  
Regression Tests ◽  
Size Variable

 The research aims to determine the influence of capital intensity and profitability on tax aggressiveness using the company size as moderation variables. The research object is a mining company listed on the Indonesia Stock Exchange (IDX) from 2016 to 2018. The number of companies sampled in this research was 25 companies with 3 years of observation time over selected with purposive sampling techniques. The data analysis used statistical analysis in the form of multiple linear regression tests. This study showed that simultaneously the variable capital intensity, profitability and size of the company affected the tax aggressiveness. Partial capital intensity and company size have a negative effect on tax aggressiveness, while the profitability has no effect on tax aggressiveness. Otherwise, based on the moderated regression analysis (MRA) test, the company size variable can moderate the influence of capital intensity on the tax aggressiveness. Size can not moderate the influence of profitability on the tax aggressiveness.

scholarly journals FAKTOR-FAKTOR YANG MEPENGARUHI AGRESIVITAS PAJAK PADA PERUSAHAAN PROPERTI DAN REAL ESTATE

2020 ◽  
Vol 11 (2) ◽  
pp. 155-163
Author(s):  
Ilham Ahmad Maulana
Keyword(s):  
Real Estate ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Capital Intensity ◽  
Multiple Linear Regression Analysis ◽  
Tax Planning ◽  
Tax Revenue ◽  
Company Size ◽  
Tax Aggressiveness ◽  
Purposive Sampling

In the last 10 years the realization of tax revenue has always never reached the target. One indication is always not achieving the tax target because there is tax aggressiveness carried out by the company. Tax aggressiveness is the act of reducing income taxable through tax planning activities, both legally and illegally. In this research aims to determine and analyze how the influence of Capital Intensity, Profitability, Leverage, Company Size and Inventory Intensity on Tax Aggressiveness. The population of this research are all property and real estate companies listed on the IDX. Sampling used a purposive sampling method to obtain 34 companies. Analysis of the data in this research uses multiple linear regression analysis. The results of this research found that the Capital Intensity, Profitability, and Inventory Intensity variavel affect Tax Aggressiveness, while Leverage and Firm Size do not affect the Tax Aggressiveness. The benefit of this research is to develop theories and knowledge in the field of accounting, especially in taxation related to tax aggressiveness and for investors can be considered when investing in order to avoid companies that do tax aggressive actions. Dalam kurun waktu 10 tahun terakhir realissasi penerimaan pajak selalu tidak pernah mencapai target. Salah satu indikasi selalu tidak tercapainya target pajak karena terdapat agresivitas pajak yang dilakukan oleh perusahaan. Agresivitas pajak adalah tindakan menurunkan penghasilan yang dikenaka pajak melalui kegiatan perencanaan pajak, baik secara legal maupun ilegal. Dalam penelitian ini bertujuan untuk mengetahui dan menganalisis bagaimana pengaruh Capital Intensity, Profitabilitas, Leverage, Ukuran Perusahaan dan Inventory Intensity terhadap Agresivitas Pajak. Populasi dari penelitian ini adalah seluruh perushaan Properti dan Real Estate yang terdaftar di BEI. Pengambilan sampel menggunakan metode purposive sampling sehingga diperoleh 34 perusahaan. Analisa data dalam penelitian ini menggunakan analisis regresi linear berganda. Hasil dari penelitian ini diperoleh bahwa variavel Capital Intensity, Profitabilitas, dan Inventory Intensity berpengaruh terhadap Agresivitas Pajak, sedangkan Leverage dan Ukuran Perusahaan tidak berpengaruh terhadap Agresivitas Pajak. Manfaat dari penelitian ini adalah untuk mengembangkan teori serta pengetahuan dalam bidang akuntansi, khususnya dalam perpajakan yang berkaitan denagn agresivitas pajak dan bagi investor dapat menjadi pertimbangan saat menanamkan modalnya agar terhindar dari perusahaan yang melakukan tidakan pajak agresif.

scholarly journals The Effects of Executive and Company Characteristics on Tax Aggressiveness

2020 ◽  
Vol 15 (2) ◽  
pp. 280
Author(s):  
Kristina Surya Dewi ◽  
Gerianta Wirawan Yasa
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Capital Intensity ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Analysis Technique ◽  
Negative Effect

Tax aggressiveness is the act of manipulating profits carried out through tax planning that can be both legal and illegal. Based on the agency theory, the different interests of agents and principals may become a source of conflict. The aim of this study is to determine and obtain empirical evidence on the effect of executive characteristics, profitability, leverage, capital intensity, and company size on tax aggressiveness. This research was conducted on manufacturing companies listed on Indonesia Stock Exchange in 2016-2018, because the Indonesian economy has started to recover since 2016 and continued until 2018, so it will have an impact on tax revenues. The sample was selected using purposive sampling technique and obtained 70 manufacturing companies. Data analysis technique used is multiple linear regression analysis. The results show that executive characteristics, profitability, and company size had a positive effect. While leverage and capital intensity had negative effect on tax aggressiveness. Keywords:  Tax aggressiveness, executive characteristics, profitability, leverage, capital intensity, company size.

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