Manajemen Laba: Kontribusi Profitabilitas, Ukuran Perusahaan, dan Leverage Pada Perusahaan Tekstil dan Garmen yang Terdaftar di Bursa Efek Indonesia

This study aims to determine whether there is influence of profitability, company size and leverage of the company against earnings management. The population in this study is a manufacturing company in the Industrial Sector Textile and Garment in 2015-2017. The sampling technique is done by using non-probability sampling method with saturation sampling technique. Mechanical analysis of data using multiple linear regression methods. The results of data analysis shows that profitability does not significantly influence the earnings management. Profitability shows the company's ability to generate profits for a certain period of time. The market does not respond to profitability as information that can change investor confidence. It cannot effect earnings management practices carried out by the company. The company will not do earnings management by increasing revenue, in order to show shares and retain existing investors. Company size does not significantly effects earnings management. Total assets measure the size of a company as measured by total assets. This does not make managers easy to practice earnings management. Leverage has a significant effect on earnings management. Investors will see the leverage ratio to invest so that it will cause earnings management practices to rise. The high leverage ratio makes the company to practice profit management. Because the company feels threatened to not be able to fulfill its obligations by paying debts on time. Simultaneously profitability, company size and leverage effect companies together on earnings management.

Pengaruh Ukuran Perusahaan, Growth dan Media Exposure Terhadap Pengungkapan Corporate Social Responsibility

This research purposes to determine the effect of firm size, growth and media exposure for Corporate Social Responsibility Disclosure. This research uses food and beverage subsector manufacturing companies listed on the Indonesian Stock Exchange (IDX) in 2014-2018. The total number of companies used as as sample is 8 companies The result of simultant test, firm size, growth and media exposure has an impact on Corporate Social Responsibility Disclosure. While the result of t test showed a significant positive effect of variable firm size and media exposure on CSR Disclosure. While variable growth showed not significantly effect positive on CSR Disclosure.

Peran Manajemen Laba, Kompensasi Direksi, dan Kepemilikan Saham Direksi Terhadap Agresivitas Pajak Pada Industri Manufaktur di Indonesia

This study aims to examine the effect of profit management, directors 'compensation, and directors' share ownership on the tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange during the 2014-2018 period. The sample technique used in this study is using purposive sampling method. In addition, the regression analysis model used in this study is the multiple regression analysis method using IBM SPSS V.23 software. The results of this study prove that profit management variables measured by discretionary accruals (DA) and directors' share ownership variables (KSD) as measured by the percentage of share ownership owned by directors have no effect on tax aggressiveness as measured by Effective Tax Rates (ETR). However, different from the directors 'compensation variable (KD) measured by the natural logarithm of the amount of directors' compensation given during one period has a negative effect on tax aggressiveness as measured by Effective Tax Rates (ETR).

Corporate Tax Avoidance: Kontribusi Mekanisme Corporate Governance dan Corporate Social Responsibility Pada Perusahaan Industri Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018

Tujuan dari penelitian ini adalah untuk menguji pengaruh pengaruh mekanisme corporate governance dengan menggunakan indikator variabel kepemilikan institusional, komisaris independen, komite audit dan kepemilikan manajerial dan corporate social responsibility terhadap corporate tax avoidance, studi empitis pada perusahaan industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2018. Metode penelitian yang digunakan adalah metode penelitian kuantitati. Penentuan sampel pada penelitian ini adalah dengan teknik purposive sampling, sehingga diperoleh sampel penelitian 30 perusahaan dengan total 150 (30x5tahun) observasi yang sesuai dengan karakteristik yang ditentukan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. yang dilakukan menggunakan bantuan software IBM SPSS 23.0. Hasil peneltian ini adalah kepemilikan institusional, komite audit dan kepemilikan manajerial berpengaruh positif terhadap corporate tax avoidance. Komisaris independen tidak berpengaruh terhadap corporate tax avoidance. Dan corporate social responsibility berpengaruh negatife terhadap corporate tax avoidance.

Faktor-Faktor yang Mempengeruhi Tax Avoidance Pada Perusahaan Pertambangan Yang Terdaftar di BEI Tahun 2016-2018

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh profitabilitas, leverage, ukuran perusahaan, intensitas modal, komite audit dan pertumbuhan penjualan terhadap Tax Avoidance. Populasi pada penelitian adalah perusahaan pertambangan pada Bursa Efek Indonesia (BEI) pada 2016-2018. Sampel dipilih dari metode purposive sampling dan mendapatkan sample 54 perusahaan dari beberapa kriteria. Sumber data adalah data sekunder dari website (www.idx.co.id). Riset ini menggunakan analisis regresi linier berganda dengan bantuan program SPSS versi 20. Hasil dari riset ini menunjukkan bahwa profitabilitas, leverage, ukuran perusahaan dan pertumbuhan penjualan tidal memiliki pengaruh terhadap Tax Avoidance. Sedangkan intensitas modal dan komite audit memiliki pengaruh terhadap Tax Avoidance.

Pengaruh Faktor Keuangan dan Non Keuangan Terhadap Manajemen Pajak dengan Indikator Tarif Pajak Efektif

This study aims to analyze the effect of financial factor and non-financial factor on the tax management which proxied by effective tax rate. Financial factors is proxied by fixed asset intensity and inventory intensity, whereas non-financial factors is proxied by independent commissioners, taxation facilities and economic growth. The population in this study are consumer goods companies which listed in Indonesia Stock Exchange in 2014-2018. The sample selection uses the purposive sampling method and obtained 27 companies with 126 units of analysis. Data analysis methods that used in this research is multiple linear regression. The results showed that taxation facilities had a significant negative affect on tax management. Meanwhile, fixed asset intensity, inventory intensity, independent commissioners, and economic growth are not significantly affected tax management. The conclusions of this research are fixed asset intensity, inventory intensity, independent commissioners, and economic growth can not determine the decision of tax management in companies, then taxation facilities can determine the decision of tax management.

Pengaruh Reputasi Kantor Akuntan Publik, Keberadaan Komite Audit, dan Prior Opinion Terhadap Pemberian Opini Audit Going Concern Pada Perusahaan Manufaktur di Bursa Efek Indonesia

Going Concern audit opinion are opinion was published by auditor to give due consideration about the ability of entity to hold on the business for the next year. The purpose of this study is to determine and analysis (1) The effect of The Public Accounting Firm’s Reputation against the giving of going concern audit opinion, (2) The effect of Existence Audit Committee against the giving of going concern audit opinion, and (3) The effect of Prior Opinion against the giving of going concern audit opinion. The sample were obtained using purposive sampling method. Sample in this study only 52 companies over five years with 260 observation data. The data analysis technice which is used in the research is logistic regression. The result of this research show (1) The Public Accounting Firm’s reputation have positive effect to the giving of going concern audit opinion, (2) The Existence Audit Committee have negative effect to the giving of going concern audit opinion, and (3) The Prior Opinion have positive effect to the giving of going concern audit opinion.

Pengaruh Keberadaan Financial Technology (Fintech) dan Jumlah Pembiayaan Pada Ukuran Perusahaan

The development of science and technology is increasingly rapid in the digital era today has influenced the pattern of human behavior in accessing various information and various features of electronic services. FINTECH (Financial Technology) is a liaison technology between the financial sector and users or the general public and in this study will discuss how the existence of Fintech (Financial Technology), and the amount of financing affect the Size of the Company. The type of data used in this study is quantitative data and the data source used are secondhary data. Data collection techniques in this study used documentation techniques and data analysis techniquest using normality tests and classic assumption tests and using multiple linear regression analysis instruments using SPSS 22 application assistance. Keywords : Fintech, Financial Technology , the amount of financing, Firm Size,Bank Syariah.

Urgensi Persistensi Laba

This study aim to obtain empirical evidence about book tax difference is proxied by temporer difference and institutional ownership to earning persistence in manufacturing companies on the Indonesian Stock Exchange. The method used is multiple regression analysis with program SPSS 25. The population in this study is manufacturing companies on the Indonesian Stock Exchange in 2017 until 2019. The Sampel in this research was done by purposive sampling methode, obtained as many as 67 companies used as a sampel with a predetermined criteria. The result indicate that the variable book tax difference and institutional ownership has significantly affect to earning persistence.

Peran Tax Planning dan Konsultan Pajak

The study aims to examine the influence of tax planning, and tax consultants on compliance with corporate income tax payments. The sample in this study were 60 respondents with a sampling technique with a purposive sampling method that is by determining certain criteria according to research needs with corporate taxpayers registered in the Tax Office one large taxpayer Jakarta as the respondent. Data was collected by distributing questionnaires directly to the respondents concerned. The analytical method used in this study is the analysis of Multiple Regression. The data in this study were processed using SPSS version 25 software (Statistical Product and Service Solution). The results of this study indicate that tax planning and tax consultants have a positive and significant effect on compliance with corporate income tax payments.