scholarly journals PENGARUH LIKUIDITAS, LEVERAGE, DAN KOMITE AUDIT TERHADAP AGRESIVITAS PAJAK

2020 ◽  
Vol 1 (3) ◽  
pp. 384-401
Author(s):  
Agus Alifia Putri ◽  
Rheny Afriana Hanif
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Sampled Data ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Tax Aggressiveness ◽  
Negative Effect

The aim of this study was to analyze the effect of liquidity, leverage, and audit committee on tax aggressiveness. Effective tax rate (ETR) used to measure tax aggressiveness. Population on this study is a manufacturing companies listed on the Indonesia Stock Exchange period 2016-2018. 74 companies were selected using the purposive sampling method. This study uses documentation data collection methods obtained from data tracking through electronic media such as annual report data and company financial statements that are sampled. Data processing techniques in this study use the method of multiple linear regression analysis with SPSS Version 25. The results of this study indicate that the liquidity and audit committee have negative effect on tax aggressiveness While leverage has a positive effect on tax aggressiveness

scholarly journals Pengaruh Financial Distress dan Konservatisme Akuntansi pada Tax Avoidance

2020 ◽  
Vol 30 (7) ◽  
pp. 1670
Author(s):  
Ni Putu Swandewi ◽  
Naniek Noviari
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Multiple Linear Regression Analysis ◽  
Accounting Conservatism ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Negative Effect

Tax avoidance can be interpreted as an effort to avoid tax that is done in a legal and safe way for taxpayers because it does not conflict with applicable tax laws. This study aims to empirically examine the effect of financial distress and accounting conservatism on tax avoidance which is proxied by using a cash effective tax rate (CETR). The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018 totaling 168 companies. The sample used was 44 companies with a total observation sample of 176 in 4 years. Data analysis technique used in this study is multiple linear regression analysis techniques. Based on the analysis, it was found that the financial distress variable had a significant positive effect on tax avoidance, and accounting conservatism had a significant negative effect on tax avoidance. Keywords: Financial Distress; Accounting Conservatism; Tax Avoidance.

INFLUENCE OF AUDIT COMMITTEE COMPETENCE, AUDIT COMMITTEE INDEPENDENCE, INDEPENDENT COMMISSIONER AND LEVERAGE ON TAX AGGRESSIVENESS

2017 ◽  
Vol 5 (2) ◽  
pp. 109 ◽  
Author(s):  
Ni Putu Ayu Arismajayanti ◽  
I Ketut Jati
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Legal Entity ◽  
Tax Aggressiveness ◽  
Analysis Technique ◽  
Negative Effect ◽  
The Government

<p>Tax is an important element in sustaining the government budget and an obligation that must be fulfilled by taxpayers, both individual and legal entity. The unfulfilled tax revenue target in Indonesia is caused by several factors. One of them is that there is an indication that company as the taxpayer of a legal entity commits tax aggressiveness. There is a difference of interest between the company and the government that causes the company to arrange a plan for reducing the cost of corporate taxes both legally and illegally. This study aims to obtain empirical evidence of the influence of audit committee competence, audit committee independence, independent commissioner and leverage on tax aggressiveness. The object in this study was manufacturing companies listed on the Indonesia Stock Exchange period 2013-2016. The sample used in this study was 176 companies selected by purposive sample by using multiple linear regression analysis technique. The results of this study indicate that the audit committee competence and independent commissioner variables have no effect on tax aggressiveness, audit committee independence has a negative effect on tax aggressiveness, and leverage has a positive effect on tax aggressiveness.</p>

scholarly journals Corporate Governance And Tax Aggressiveness: Agency Theory Relationship

2021 ◽  
Vol 11 (1) ◽  
pp. 138-149
Author(s):  
Bani Alkausar ◽  
Farel Badar Kawakibi ◽  
Mienati Somya Lasmana
Keyword(s):  
Corporate Governance ◽  
Agency Theory ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Tax Aggressiveness

The study aimed to provide evidence of whether corporate governance can lower the tendency of companies to perform tax aggressiveness. The term of Tax Aggressiveness was used to further expand the meaning of the act of minimizing taxes by companies. The cash effective tax rate was used as an indicator of the tax aggressiveness of companies. Meanwhile, corporate governance was measured by the institutional ownership, independent commissioner, audit committee, and audit quality. Samples used were the manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2018. Results of the 97 samples observed indicated that independent commissioners proved to be able to suppress the tendency of companies to commit Tax Aggressiveness; meanwhile, the institutional ownership, audit committee, and audit quality was not proven. The existence of the independent commissioners is able to influence the decisions in creating policies that are set by the management, so the management does not perform an opportunistic action that would benefit the management including committing Tax Aggressiveness.

scholarly journals Pengaruh Profitabilitas, Leverage, Komite Audit, dan Karakter Eksekutif Terhadap Tax Avoidance

2019 ◽  
pp. 1202
Author(s):  
Syifa Pitaloka ◽  
Ni Ketut Lely Aryani Merkusiawati
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Negative Effect

Tax avoidance is an action taken to minimize tax payments legally by utilizing loopholes in tax regulations. This study aims to examine the effect of profitability, leverage, audit committee, and executive character on tax avoidance. Manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017, with a total sample of 68 companies so that the number of observations was 204 selected as samples in this study. The sample selection uses probability sampling with purposive sampling technique. Based on the result of multiple linear regression analysis the results show that profitability, leverage, and executive character have a positive effect on tax avoidance, while the audit committee has a negative effect on tax avoidance. Keywords: Tax avoidance, profitability, leverage, audit committee, character executive

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 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.

scholarly journals Karakteristik Komite Audit Pada Audit Report Lag

2021 ◽  
Vol 31 (1) ◽  
pp. 152
Author(s):  
Cokorda Istri Mas Pradnyadari Pemayun ◽  
Ida Bagus Putra Astika
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Manufacturing Companies ◽  
Audit Report ◽  
Committee Meeting ◽  
Analysis Techniques ◽  
Negative Effect

This study examines the relationship between the characteristics of the Audit Committee and Audit Report Lag. Audit committee characteristics are measured by several variables, namely the size of the audit committee, the independence of the audit committee, and the audit committee meeting. This research was carried out on manufacturing companies listed on the Indonesia Stock Exchange in 2014-2016. The number of samples used in this study were 44 companies obtained by purposive sampling method. Data analysis techniques were carried out using multiple linear regression analysis techniques. Based on the results of the analysis, it shows that the audit committee characteristics as measured by the size of the audit committee have a significant negative effect on audit report lag. This study also found that the independence of the audit committee had a positive influence and the audit committee meeting had no effect on audit report lag. Keywords: Audit Committee Size; Audit Committee Independence; Audit Committee Meeting; Audit Report Lag.

scholarly journals Pengaruh Ukuran Komite Audit, Kepemilikan Manajerial dan Kepemilikan Institusional Terhadap Return On Assets (ROA)

2021 ◽  
Vol 4 (2) ◽  
pp. 645-655
Author(s):  
Celine Eriskha ◽  
Nanu Hasanuh
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Literature Study ◽  
Return On Assets ◽  
Food And Beverage

When observing the major financial problems that were revealed, the public questioned the performance of the big companies involved in this scandal, which contradicts the principles of Good Corporate Governance regarding accountability, equity, integrity, transparency and responsibility. This study aims to determine, test and explain the effect of the audit committee, managerial ownership, institutional ownership, on Return On Assets both partially and jointly in the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2014 to 2019. The sample was determined by purposive sampling. Data collection techniques using literature study and observation. The method used is multiple linear regression analysis. Based on the results of multiple linear analysis, it is found that Managerial ownership has a partial effect on ROA then Audit Committee Size and Institutional ownership partially have no effect on ROA, and simultaneously Audit Committee Size, Managerial Ownership and Institutional Ownership together have an effect on Return On Assets ( ROA). Keywords: Audit Committee, Managerial Ownership, Institutional and ROA

scholarly journals Pengaruh Leverage dan Capital Intensity pada Tax Avoidance dengan Proporsi Komisaris Independen sebagai Variabel Pemoderasi

2019 ◽  
pp. 1
Author(s):  
Cyntia Habibah Sinaga ◽  
I Made Sadha Suardikha
Keyword(s):  
Regression Analysis ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Capital Intensity ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Fixed Assets ◽  
Research Population ◽  
Negative Effect

This study aims to obtain empirical evidence of the effect of leverage and capital intensity on tax avoidance with the proportion of independent commissioners as moderating variable. The research population is manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The method of determining the sample used was purposive sampling and obtained 200 observations. Data analysis techniques using multiple linear regression analysis and Moderated Regression Analysis (MRA). The results of the analysis show that leverage has a positive effect on tax avoidance. This means that the more debt the company uses to finance assets, the higher level of tax avoidance. Capital intensity has a negative effect on tax avoidance. This means that the more capital invested by the company in the form of fixed assets, the lower level of tax avoidance. The proportion of independent commissioners does not moderate the effect of leverage and capital intensity on tax avoidance. Keywords: Leverage, capital intensity, independent commissioners, tax avoidance

scholarly journals PENGARUH BIAYA OPERASIONAL DAN PENJUALAN TERHADAP LABA BERSIH PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERCATAT DI BURSA EFEK INDONESIA TAHUN 2012-2018

2021 ◽  
Vol 10 (2) ◽  
pp. 143-157
Author(s):  
Endah Saripah ◽  
Muhammad Nasim Harahap
Keyword(s):  
Regression Analysis ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Industrial Sector ◽  
Operating Costs ◽  
Coefficient Of Determination ◽  
Net Income ◽  
Manufacturing Companies ◽  
Negative Effect

ABSTRACK This study aims to determine the effect of operating costs and sales partially or simultaneously on net income. The problem that occurs in this study is the fluctuating net profit in various industrial sector manufacturing companies which are listed on the Indonesia Stock Exchange from 2012-2018. The method of analysis in this study uses multiple linear regression analysis with the help of SPSS 21 software. The results of the regression analysis test show that operating costs partially have a significant negative effect on net income, sales partially affect net income, while simultaneously operating costs and sales have a significant effect. against net income. To test the coefficient of determination or R2, the result is 0.346 or 34.6% of net income is influenced by these two variables. As for the remaining 65.4% which is influenced by other variables not examined in this study.   Keywords: Operational Costs, Sales and Net Profits

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