scholarly journals Pengaruh Profitabilitas, Likuiditas, Leverage dan Intensitas Aset Tetap Terhadap Agresivitas Pajak

2021 ◽  
Vol 4 (2) ◽  
pp. 109-125
Author(s):  
Lilis Karlina
Keyword(s):  
Research Method ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Analysis ◽  
Panel Regression ◽  
Tax Aggressiveness ◽  
Purposive Sampling ◽  
Mining Companies ◽  
Analysis Technique ◽  
Fixed Assets

This study aims to empirically prove the effect of profitability, liquidity, leverage and intensity of fixed assets on tax aggressiveness (Empirical study on mining companies listed on the Indonesia Stock Exchange for the period 2012-2016). In this study there were a population of 46 mining companies listed on the Indonesia Stock Exchange for the period 2012-2016. The research method used in this study was quantitative. Through purposive sampling method, researchers obtained a sample of 12 companies listed on the Indonesia Stock Exchange for the period 2012-2016. The model in this study is panel regression using the Eviews 8 application. The data analysis technique in this study uses multiple linear analysis. The results of this study indicate that the profitability, liquidity and intensity of fixed assets have no significant effect on tax aggressiveness, while the leverage factor has a significant effect on tax aggressiveness. Profitability, liquidity, leverage and intensity of fixed assets together have a significant effect on tax aggressiveness. Abstrak Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh profitabilitas, likuiditas, leverage dan intensitas aset tetap terhadap agresivitas pajak (Studi empiris pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2012-2016). Populasi yang digunakan dalam penelitian ini sebanyak 46 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2012-2016. Metode penelitian yang digunakan yaitu kuantitatif, yakni melalui metode purposive sampling dengan sampel 12 perusahaan terdaftar di Bursa Efek Indonesia periode 2012-2016. Model dalam penelitian ini yaitu regresi panel dengan menggunakan aplikasi Eviews 8. Teknik analisis data yang digunakan dalam penelitian ini menggunakan analisis linear berganda. Hasilnya menunjukkan bahwa faktor profitabilitas, likuiditas dan intensitas asset tetap berpengaruh tidak signifikan terhadap agresivitas pajak. Sedangkan faktor leverage mempengaruhi secara signifikan terhadap agresivitas pajak. Dengan demikian, profitabilitas, likuiditas, leverage dan intensitas asset tetap secara bersama-sama berpengaruh signifikan terhadap agresivitas pajak. Kata Kunci: Profitabilitas, Likuiditas, Leverage, Intensitas, Agresivitas Pajak

scholarly journals PENGARUH LIKUIDITAS, LEVERAGE DAN INTENSITAS ASET TERHADAP AGRESIVITAS PAJAK

2021 ◽  
Vol 12 (2) ◽  
pp. 232-240
Author(s):  
Diah Amalia
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
National Development ◽  
Tax Revenue ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
State Revenue ◽  
Analysis Technique ◽  
Fixed Assets ◽  
State Income

One of the sources of State revenue is from the tax sector, the state income plays an important role in national development. Optimization in tax revenue has many obstacles, one of which is a form of non-compliance in paying taxes, researchers take the factor of liquidity, leverage, intensity of fixed assets and inventory intensity to determine the effect on tax aggressiveness. This study aims to examine the effect of liquidity, leverage, and intensity of fixed assets on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017. Through a purposive sampling method, researchers obtained 60 sample companies. The data analysis technique used is multiple linear analysis. The research results obtained are leverage factors that influence the level of corporate taxpayer aggressiveness while the liquidity factor, the intensity of fixed assets does not affect the level of tax aggressiveness

scholarly journals Pengaruh Agresivitas Pajak Pada Corporate Social Responsibility dengan Ukuran Perusahaan Sebagai Pemoderasi

2018 ◽  
pp. 677
Author(s):  
Ida Ayu Intan Suryadewi ◽  
Ni Ketut Rasmini
Keyword(s):  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Tax Aggressiveness ◽  
Mining Companies ◽  
Analysis Technique ◽  
Corporate Social

Corporate Social Responsibility (CSR) is a business commitment to contribute to sustainable economic development that is implemented by establishing a partnership with employees, corporate representatives and the general public. A company's CSR can be affected by tax aggressiveness and firm size. The purpose of this study is to determine the effect of tax aggressiveness on corporate social responsibility and to determine whether firm size can moderate the effect of tax aggressiveness on corporate social responsibility. This research was conducted on mining companies listed on the Stock Exchange Indoneisa (BEI) in 2014-2016. The sampling method was purposive sampling. Data analysis technique used is Moderated Regression Analysis (MRA). Based on the results of research, it is known that tax aggressiveness negatively affect corporate social responsibility. This research also shows that firm size is able to moderate the influence of tax aggressiveness on corporate social responsibility. Keywords: Corporate Social Responsibility, Tax Aggressiveness, Firm Size    

scholarly journals Analisis Determinan Agresivitas Pajak Pada Perusahaan Sektor Industri

2021 ◽  
Vol 16 (2) ◽  
pp. 123-141
Author(s):  
Zona Atasa Azizah Sabna ◽  
Sartika Wulandari
Keyword(s):  
Manufacturing Industry ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Variable Intensity ◽  
Financial Reports ◽  
Factors Affecting ◽  
Tax Aggressiveness ◽  
Purposive Sampling ◽  
Fixed Assets

This research aimed to analyze the factors affecting tax aggressiveness. The variables used were leverage, intensity of inventory, intensity of fixed asset, profitability, and liquidity. The approach used was quantitative with secondary data sources obtained from annual financial reports on the Indonesia Stock Exchange (IDX). The population of this research were 53 manufacturing industry companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2020 period using the purposive sampling method. Based on the purposive sampling method, 84 samples were obtained from 21 manufacturing industry companies listed on the IDX for the 2017-2020 period. The data analysis technique in this research used panel data with the Eviews Program as a tool. The results obtained indicated that the factors affecting tax aggressiveness were the variable intensity of fixed assets and profitability. This research states that the intensity of fixed assets has a negative and significant effect on tax aggressiveness, while profitability has a positive and significant effect on tax aggressiveness. Meanwhile, the factors that have no effect on tax aggressiveness are the variables of leverage, intensity of inventory, and liquidity.

scholarly journals The Effect of Corporate Social Responsibility, Profitability, and Leverage toward Tax Aggressiveness with Size of Company as Moderating Variable

2018 ◽  
Vol 9 (1) ◽  
pp. 63
Author(s):  
Riza Aulia Fitri ◽  
Agus Munandar
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Method ◽  
Stock Exchange ◽  
Corporate Tax ◽  
Tax Aggressiveness ◽  
Analysis Technique ◽  
Negative Effect ◽  
Corporate Social

This research aimed to examine the influence of Corporate Social Responsibility (CSR), profitability, and leverage toward tax aggressiveness by considering the size of the company as the moderating variable. The population was 111 companies listed on the Indonesian Stock Exchange (BEI) from 2010 to 2015. Determination of the sample used purposive sampling method, and it obtained a sample of 36 manufacturing based on certain criteria. The analysis technique used was the multiple regression analysis. The results show that CSR and leverage have a significant and negative effect influence on the tax aggressiveness of the corporate tax. Meanwhile, profitability does not significantly influence the tax aggressiveness in corporate taxes, and the size of company cannot moderate the influence of CSR, the profitability, and leverage on tax aggressiveness.

scholarly journals PENGARUH DEWAN KOMISARIS, LEVERAGE, DAN STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT (ERM)

Equity ◽  
2019 ◽  
Vol 20 (2) ◽  
pp. 5
Author(s):  
Jetmi Ade Cecasmi ◽  
Samin Samin
Keyword(s):  
Risk Management ◽  
Ownership Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Enterprise Risk Management ◽  
Financial Report ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Enterprise Risk

The purpose of this study was to examine the influence of Board of Commissioner, Leverage, and Ownership Structure on the Enterprise Risk Management disclosure of banking firm listed in Indonesian Stock Exchange for the period from 2013 to 2015. Sampling technique using purposive sampling (purposive sampling method). The sampel used in this study is a banking company that meets the criteriaas set out in this study to obtain 21 banking. The data obtained derived from the annualreport and financial report of the banks publishe. The analysis technique used in this research is multiple linear regression to test the classical assumption first. The result showed that the Board of Commissioner have a significant influence on the Enterprise Risk Management Disclosure. Leverageand Ownership Structure is not significantly effects on Enterprise Risk Management Disclosure.

scholarly journals Factors Affecting Tax Aggressiveness In Plantation Companies Listed 2014-2017

2019 ◽  
Vol 3 (1) ◽  
pp. 49
Author(s):  
Linda Ramadhani ◽  
Fika Azmi
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership ◽  
Factors Affecting ◽  
Tax Aggressiveness ◽  
Analysis Technique ◽  
Fixed Assets ◽  
Positive Effect

This study aims to obtain empirical evidence about the factors that influence tax aggressiveness. The independent variables in this study are Corporate governance, Inventory Intensity and Fixed Assets Intensity. The sample in this study were plantation sector companies listed on the Indonesia Stock Exchange in 2014-2017. The sampling technique used purposive sampling method, and obtained data as many as 32 samples. The data analysis technique uses multiple linear regression analysis. The results showed that independent commissioners and inventory intensity did not affect to tax aggressiveness, institutional ownership had a positive effect to tax aggressiveness and managerial ownership and the intensity of fixed assets negatively affected to tax aggressiveness.

scholarly journals Pengaruh Profitabilitas pada Kebijakan Dividen dengan Investment Opportunity Set sebagai Variabel Pemediasi

2020 ◽  
Vol 30 (1) ◽  
pp. 212
Author(s):  
Ida Ayu Nabila Meidyna ◽  
Made Mertha
Keyword(s):  
Data Analysis ◽  
Path Analysis ◽  
Empirical Evidence ◽  
Sampling Method ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Investment Opportunity ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Investment Opportunity Set

The amount of dividends distributed to shareholders depends on the company's dividend policy. This study aims to obtain empirical evidence about the effect of profitability on dividend policy with an investment opportunity set as a mediating variable. This research was conducted at companies classified as LQ45 index on the Indonesia Stock Exchange. The sampling method used was purposive sampling to obtain 87 observations. Data analysis technique used is path analysis. Based on research results, it is known that profitability has a positive and significant effect on investment opportunity set. Profitability has a positive and significant effect on dividend policy. Investment opportunity set has a negative and significant effect on dividend policy. Investment opportunity set is able to mediate the effect of profitability on dividend policy.

scholarly journals Differences in stock return, corporate value, and risk based on the SRI-KEHATI index status in Indonesia Stock Exchange

2015 ◽  
Vol 5 (2) ◽  
pp. 161
Author(s):  
Kukuh Fertion
Keyword(s):  
Stock Return ◽  
Quantitative Method ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
T Test ◽  
Corporate Value ◽  
Public Companies ◽  
Purposive Sampling ◽  
Analysis Technique

Recent studies are paid attention to see whether there is a difference among the factors related to stock in companies listed in stock exchange. Therefore, it is also salient to do the same research so that more evidence can be gathered. The purpose of this research is to find the differences in stock return, corporate value, and risk between the compa-nies listed on SRI-KEHATI Index and those, which are not listed in SRI-KEHATI Index. This research uses secondary data taken from public companies listed on Indo-nesia Stock Exchange (BEI). The population consists of the companies listed on SRI-KEHATI Index to be compared with the companies listed in Indonesia Stock Exchange (BEI) from 2010 to 2013. The purposive sampling method is used in this study accord-ing to the criteria of assessment. The quantitative method is used to analyze this study. The signaling theory is the basic theory of this research. The analysis technique is using independent sample t-test. The result indicates that there is no difference in stock return, corporate value, and risk between the companies listed and those which are not listed on SRI-KEHATI index.

scholarly journals Pengaruh Kepemilikan Keluarga dan Likuiditas terhadap Agresivitas Pajak dengan Pemoderasi Corporate Governance

2020 ◽  
Vol 3 (2) ◽  
pp. 85-107
Author(s):  
Anggi Aditya Fahmi ◽  
Priyo Hari Adi
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Audit Committees ◽  
Family Ownership ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Analysis Technique ◽  
Positive Effect

The purpose of this study is to find out how the influence of companies with family ownership and liquidity on tax aggressiveness which is moderated by corporate governance in manufacturing companies listed on the Indonesia Stock Exchange from 2013 to 2016. Corporate governance is proxied using independent commissioners and audit committees. The sample used in this study amounted to 212 selected using the purposive sampling method. The data analysis technique used are moderated regression analysis (MRA). The results showed that family ownership did not affect the tax aggressiveness, this means that companies with family ownership do not determine the company's actions in conducting tax aggressiveness. Liquidity has a significant positive effect on tax aggressiveness. The moderating variable of independent commissioners can moderate the influence of family ownership and liquidity on tax aggressiveness, while the moderating variable of the audit committee can moderate liquidity but cannot moderate family ownership against tax aggressiveness.    

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.

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