scholarly journals ANALISIS PENGARUH CAPITAL INTENSITY, KEPEMILIKAN INSTITUSIONAL, DEBT TO ASSET RATIO (DAR) DAN RETURN ON ASSETS (ROA) TERHADAP EFFECTIVE TAX RATE (ETR) PADA PERUSAHAAN SEKTOR PROPERTI UTAMA YANG TERDAFTAR DI BEI PERIODE 2016 -2019

2021 ◽  
Vol 8 (1) ◽  
pp. 1-21
Author(s):  
Chytia Chytia ◽  
Bayu Laksma Pradana
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Capital Intensity ◽  
Total Sample ◽  
Coefficient Of Determination ◽  
Effective Tax Rate ◽  
Return On Assets ◽  
Financial Reports ◽  
Tax Rate

The purpose of this study was to determine the effect of capital intensity, institutional ownership, debt to asset ratio (DAR), and return on assets (ROA) on the effective tax rate (ETR). This study uses secondary data in the form of financial reports that have been audited by auditors, where this data is obtained from the official website of the Indonesia Stock Exchange (idx.co.id). Testing in this study was assisted by using the SPSS 25 program by using multiple linear regression analysis hypothesis testing. The sample technique used in this research is purposive sampling method. The criteria taken by the author in this study are companies engaged in the property sector and have complete financial reports for 4 (four) years, from 2016-2019. The sample taken is 25 property companies for 4 years, which means that it has a total sample of 100 companies. From the existing sample, the classical assumption test was carried out consisting of the normality test, autocorrelation test, multicollinearity test, and heteroscedasticity test along with the regression coefficient similarity test consisting of the t test, F test, and the coefficient of determination (R2) test.

scholarly journals PENGARUH UKURAN PERUSAHAAN, DEWAN KOMISARIS DAN CAPITAL INTENSITY TERHADAP EFFECTIVE TAX RATE (ETR)

Equity ◽  
2019 ◽  
Vol 21 (2) ◽  
pp. 116
Author(s):  
Dewi Ratna Novianti ◽  
Praptiningsih Praptiningsih ◽  
Noegrahini Lastiningsih
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Capital Intensity ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Financial Reports ◽  
Intensity Effect ◽  
Tax Rate ◽  
Level Of Significance

This research is using quantitative study aimed to see whether there are influence of Firm Size, Board of Commissioners and Capital Intensity on Effective Tax Rate (ETR). The sample in this study a number of 67 manufacturing companies listed on the Indonesia Stock Exchange period 2014 – 2016 by using purposive sampling method. Data obtained from the financial reports in the publication. The number of sample obtained as many as 67 companies with a total sample of 201 samples. After reduce the data outlier, data eventually resulted in 147 samples ready to be analyzed and tested. Analysis technique used was multiple linier regression with a level of significance of 5%. The results of this study suggests that (1) Firm Size has significant effect on the Effective Tax Rate (ETR), (2) Board of Commissioners was not significant effect on Effective Tax Rate (ETR), (3)Capital Intensity effect significantly to Effective Tax Rate (ETR).

scholarly journals THE EFFECT OF LEVERAGE, CAPITAL INTENSITY, AND INVENTORY INTENSITY ON EFFECTIVE TAX RATE

2021 ◽  
pp. 1
Author(s):  
Rini Utami ◽  
Endang Mahpudin
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Capital Intensity ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Data Types ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Industry Sector

This study aims to determine the effect of leverage, capital intensity and inventory intensity on effective tax rate on miscellaneous industry sector manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The method used is descriptive statistics with quantitative approach that is through the classical assumption test to analyze the data and multiple linear regression analysis and processed by using software SPSS 20. While data used are secondary data with quantitative data types during the period 2014 until 2018. Population of this study is the miscellaneous industry sector manufacturing companies with sampling method that is purposive sampling, so that the number of observations obtained as many as 12 companies. Simultaneously results test show that leverage, capital intensity and inventory intensity simultaneously affect effective tax rate. And partially, leverage and capital intensity has an effect on effective tax rate However inventory intensity partially does not have an effect on effective tax rate.

scholarly journals PENGARUH UKURAN PERUSAHAAN, DEWAN KOMISARIS DAN CAPITAL INTENSITY TERHADAP EFFECTIVE TAX RATE (ETR)

Equity ◽  
2019 ◽  
Vol 21 (2) ◽  
pp. 116
Author(s):  
Dewi Ratna Novianti ◽  
Praptiningsih Praptiningsih ◽  
Noegrahini Lastiningsih
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Capital Intensity ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Financial Reports ◽  
Intensity Effect ◽  
Tax Rate ◽  
Level Of Significance

This research is using quantitative study aimed to see whether there are influence of Firm Size, Board of Commissioners and Capital Intensity on Effective Tax Rate (ETR). The sample in this study a number of 67 manufacturing companies listed on the Indonesia Stock Exchange period 2014 – 2016 by using purposive sampling method. Data obtained from the financial reports in the publication. The number of sample obtained as many as 67 companies with a total sample of 201 samples. After reduce the data outlier, data eventually resulted in 147 samples ready to be analyzed and tested. Analysis technique used was multiple linier regression with a level of significance of 5%. The results of this study suggests that (1) Firm Size has significant effect on the Effective Tax Rate (ETR), (2) Board of Commissioners was not significant effect on Effective Tax Rate (ETR), (3)Capital Intensity effect significantly to Effective Tax Rate (ETR).

scholarly journals ANALISIS PENGARUH RASIO PROFITABILITAS TERHADAP HARGA SAHAM PERUSAHAAN YANG TERCANTUM DALAM INDEKS LQ45

2020 ◽  
Vol 5 (2) ◽  
pp. 218
Author(s):  
Haidar Abdullah ◽  
Salamatun Asakdiyah
Keyword(s):  
Stock Price ◽  
Stock Exchange ◽  
Secondary Data ◽  
Total Sample ◽  
Profit Margin ◽  
Coefficient Of Determination ◽  
Return On Assets ◽  
Return On Equity ◽  
Net Profit ◽  
Profitability Ratios

This study aimed to examine the effect of profitability ratio on stock price of companies  listed  in  LQ45  index  in  Indonesia  Stock  Exchange  (BEI).  Profitability ratios here in include Net Profit Margin (NPM), Return on Assets (ROA), Return on Equity (ROE),  and Eearning Per Share  (EPS). This study  was conducted to assess the financial performance of the company to generate earnings from an investment.This study uses secondary data. The population in this study is the companies included in the LQ45 index from  2010-2013 amounting to 78. The total sample is 16 companies  belonging  to  and  representing  several  sectors  including  the  financial sector companies, automotive, property, plantation, infrastructure, mining, industrial cement, as well as the consumer goods  industry are consistently incorporated in the four observation period 2010-2013 in LQ45 index that has been determined through purposive  sampling  method.  Method  of  hypothesis  testing  using  Classical Assumption  Test,  Regression,  t  test,  F  test,  and  the  coefficient  of  determination  by alpha (α) of 5%.Regression analysis showed that in partial Net Profit Margin (NPM), Return on Assets (ROA) and Return On Equity (ROE) significantly influence the stock price while the variable Eearning Per Share (EPS) has no significant effect on stock price. Simultaneously  all  variables  Net  Profit  Margin  (NPM),  Return  on  Assets  (ROA), Return on Equity (ROE), and Eearning Per Share (EPS) have a significant effect on stock price. The value of coefficient of determination (R2) of  0.899, which means that the independent variable Net Profit Margin (NPM), Return on Assets (ROA), Return on Equity (ROE), and Eearning Per Share (EPS) is able to explain the variation of the dependent variable stock price by 89,9%, while the remaining 10.1 % is explained by other variables outside of the variables used in the study.

Pengaruh Perputaran Piutang Terhadap Likuiditas Pada PT.Astra Agro Lestarri TBK

2021 ◽  
Vol 2 (1) ◽  
pp. 1-6
Author(s):  
Paojan MS
Keyword(s):  
Regression Analysis ◽  
Quantitative Methods ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Coefficient Of Determination ◽  
Simple Linear Regression ◽  
Financial Reports ◽  
Accounts Receivable ◽  
Normality Test

This research was conducted with the aim of knowing the effect of accounts receivable turnover on the liquidity of the company PT. Astra Agro Lestari, TBK which is listed on the Indonesia Stock Exchange. By collecting the company's annual financial reports from 2015 to 2019. The data used in this study are secondary data using quantitative methods, while data analysis uses Simple Linear Regression Analysis which is preceded by the Classical Assumption Test which consists of a normality test and an autocorrelation test, Hypothesis testing was carried out with the coefficient of determination and partial t test using the SPSS 21 computer program. The results showed that the receivable turnover variable did not have a significant effect on the liquidity variable but had a strong correlation with a negative direction of 0.862. Based on the results of the coefficient of determination, it is known that the variable receivables turnover is 74.3%, while the remaining 25.7% is explained by other variables not examined.

scholarly journals Pengaruh intellectual capital terhadap financial performance dengan corporate reputation sebagai variabel moderasi

2020 ◽  
Vol 2 (3) ◽  
pp. 96
Author(s):  
Putri Purnama Sari ◽  
Rosyeni Rasyid
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Secondary Data ◽  
Total Sample ◽  
Return On Assets ◽  
Financial Reports ◽  
Company Reputation ◽  
Regression Test ◽  
The Relationship

This study aims to analyze whether there is an effect of intellectual capital on financial performance as moderated by the company's reputation. The financial performance is seen from the financial ratios, namely the ratio of profitability (return on assets).  This type of research is classified into comparative research. The population in this study were 45 banks listed on the Indonesian stock exchange in 2014-2018. Sampling in this study using purposive sampling method in order to obtain a sample of 36 banks with a total sample of 180 samples. The type of data used is secondary data obtained from the official website of the Indonesian stock exchange www.idx.id  and published financial reports on the websites of each bank sample. Based on the results of the regression test with a significant level of 0.1; The results obtained indicate (1) there is a significant effect of intellectual capital on financial performance. (2) company reputation moderates the relationship between intellectual capital and financial performance. Keywords: Intellectual capital, financial performance, company reputation

scholarly journals Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak

2020 ◽  
Vol 3 (2) ◽  
pp. 104
Author(s):  
Darti Djuharni ◽  
Wahyu Alif Kurniawan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Secondary Data ◽  
Capital Intensity ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Tax Aggressiveness ◽  
Corporate Social

The purpose of this study aims to analyze the disclosure of Corporate Social Responsibility (CSR) on corporate tax aggressiveness. The independent variable of this study is corporate social responsibility (CSR) using the dummy method and based on the standard GRI G-4 / GRI index and the dependent variable of this study is the tax aggressiveness required with an effective tax rate proxy (ETR). This study uses control variables including profitability, leverage, capital intensity, and inventory intensity. The study uses secondary data conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 and the study sample was obtained by 11 companies. The research method used uses multiple linear regression with the help of SPSS 22 software. The results of this study prove that the disclosure of Corporate Social Responsibility is not significant for tax aggressiveness

scholarly journals Tax Planning Trends on Indonesia Stock Exchange Listed Firms

2020 ◽  
Vol 55 (4) ◽  
Author(s):  
Titiek Puji Astuti ◽  
Rahmawati Rahmawati ◽  
Bandi Bandi ◽  
Ari Kuncara Widagdo
Keyword(s):  
Government Policy ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Total Sample ◽  
Tax Planning ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Listed Firms

This paper aims to discover the trend of firms practicing tax planning in Indonesia. This descriptive paper aims to understand the trend of Indonesia Stock Exchange listed firms practice of tax planning. The paper uses secondary data from financial statements. The measurement of tax planning uses the formula (25%-ETR (effective tax rate))*PBT (profit before tax). The sample is Indonesia Stock Exchange listed firms from 2011-2016, with tax as 25%. The sample excludes firms in some industries: financial, agriculture, construction, and mining. The total sample used in this paper is 212 firms. The results of this paper generally indicate the decrement of the tax planning rate, which means the existing government policy to decrease tax planning among the firms located in Indonesia.

DETERMINANT OF CAPITAL STRUCTURE ON MULTINATIONALITY COMPANY IN INDONESIA

2018 ◽  
Vol 15 (2) ◽  
pp. 1
Author(s):  
Elok Faiqoh Himmah ◽  
Sedianingsih Sedianingsih
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Control Variable ◽  
Capital Intensity ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership ◽  
Effective Tax Rate ◽  
Tax Rate

This study aims to examine the factors that affect the capital structure. This research use independent variable that is multinational, managerial ownership, tax uncertainty, while the control variable is effective tax rate, profit growth, return on asset, firm size, current ratio, capital intensity, and inventory intensity. The population of this study consists of all non-financial companies listed on the Indonesia Stock Exchange from 2012-2016. The sample of this research is multinational company which means having subsidiaries outside Indonesia. Statistical method used in this research is multiple linear regression analysis. The results of this study indicate that multinationality, managerial ownership, and uncertainty tax have no significant effect on capital structure. while for control variable, return on asset and firm size that have significant influence to capital structure.  

scholarly journals Apakah Sales Growth, Leverage dan Capital Intensity Mempengaruhi Tax Avoidance?

2021 ◽  
Vol 11 (1) ◽  
pp. 1-11
Author(s):  
Adriyanti Agustina Putri ◽  
Zul Azmi ◽  
Jumadil Arsa
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Capital Intensity ◽  
Multiple Linear Regression Analysis ◽  
Tax Planning ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Financial Reports

This research is important to do to examine and analyze the effect of sales growth, leverage, and capital intensity on tax avoidance. The population in this study were manufacturing companies listed on the Indonesian Stock Exchange (BEI) 2015-2019, totaling 182 companies. The sample was selected by using purposive sampling and selected 35 companies. This study uses secondary data in the form of financial reports which can be accessed through the website www.idx.co.id. The method of analysis used in this study is multiple linear regression analysis using the SPSS version 23. The results of this study can prove that sales growth, leverage, and capital intensity have an effect on tax avoidance. Increased sales growth will trigger companies to avoid paying large taxes by carrying out optimal tax planning. High leverage causes the company to pay less taxes. The higher the intensity capital, the more it can reduce the company's tax burden.

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