Fransisco Pandapotan | University of Mercu Buana Jakarta (original) (raw)

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Papers by Fransisco Pandapotan

Research paper thumbnail of Does Independent Commissioners Play a Moderating Role in Relationship Financial Ratios and Financial Distress with Tax Avoidance?

Saudi journal of economics and finance, Apr 9, 2023

Indonesia implements a self-assessment system so that taxpayers are trusted to calculate, pay, an... more Indonesia implements a self-assessment system so that taxpayers are trusted to calculate, pay, and report their own taxes in accordance with applicable tax provisions. Companies as taxpayers do tax avoidance by taking the advantage of loopholes in tax regulations without violating applicable regulations in order to pay taxes in the minimum amount. Therefore, this research is conducted to test the effect of profitability, leverage, and financial distress on tax avoidance with independent commissioners as a moderating variable. The population used in this research is all manufacturing companies which are listed in Indonesia Stock Exchange period 2019-2021. The 243 samples are taken by purposive sampling after outliers. The data used are secondary where annual reports and financial statements are obtained from the company's official websites. This research uses SPSS and the analytical techniques are multiple linear regression and moderated regression analysis. The results of this research prove that profitability has a negative significant effect on tax avoidance, leverage has a positive significant effect on tax avoidance, financial distress does not have a significant effect on tax avoidance, and independent commissioners is unable to moderate the effects of profitability, leverage, and financial distress on tax avoidance.

Research paper thumbnail of The Influence of Corporate Social Responsibility on Tax Avoidance

Journal of Applied Business, Taxation and Economics Research, Feb 28, 2023

The purpose of this research is to investigate how corporate social responsibility affects tax av... more The purpose of this research is to investigate how corporate social responsibility affects tax avoidance empirically. This is causal research with quantitative approach where it aims to test the hypothesis. The population in this research is all consumer goods manufacturing companies which are listed in Indonesia Stock Exchange (IDX) period 2019 and 2020 with a purposive sampling technique to obtain the samples. The information of data variable is from annual reports and financial statements. The data analysis uses multiple linear regression with the help of SPSS version 22 software. The result of this research shows that corporate social responsibility has a positive and significant effect on tax avoidance. The originality of this research is the usage of GRI Index in determining the corporate social responsibility disclosures by the companies before and at the time of Covid-19 pandemic. Moreover, the result of this research can be a consideration for the government in strengthening the supervisions to the taxpayers so that state tax revenue can be more optimal.

Research paper thumbnail of The Effect of Cash Flow, Board Independence, and Company Size on Financial Distress

Saudi journal of economics and finance, Sep 20, 2022

Covid-19 has affected the world's economic sectors, including Indonesia. This can be seen from th... more Covid-19 has affected the world's economic sectors, including Indonesia. This can be seen from the declining of the company's operational activities until the threat of the company to become bankrupt, so that it can influence the stability of the country. The government tries its best to recover the economy. Therefore, the objective of this research is to test the effect of cash flow, board independence, and company size on financial distress. It is classified as causal research with quantitative approach. The population used in this research is all transportation and logistics companies listed in Indonesia Stock Exchange (IDX) period 2019-2021. The sampling technique is simple random sampling with Slovin formulation, so that there are 72 samples used after outliers. All the information of the samples are obtained from the annual financial statements downloaded from the official company's websites. The analysis technique is multiple regression linear with SPSS 22 as a research tool. The results indicate that cash flow has a significant effect on financial distress whereas board independence and company size do not have significant effects on financial distress.

Research paper thumbnail of Role of institutional ownership in moderating profitability and board of directors on sustainability report disclosure

Asian Journal of Economics and Business Management

Sustainability report disclosure is one of the important reports prepared by a company to provide... more Sustainability report disclosure is one of the important reports prepared by a company to provide information about company’s activities in relation to economic, environmental and social activities where the preparation of a sustainability report disclosure refers to the GRI Standards. Sustainability report disclosure helps the stakeholders and investors asses the company’s performance and helps them make decisions to create a sustainable development. This research aims to test the effect of profitability and the board of directors on sustainability report disclosure with institutional ownership as a moderating variable. This is classified as causal research with a quantitative approach. The population used is companies indexed by Kompas 100 in the Indonesia Stock Exchange period 2019-2021, and this research uses 60 samples. The hypothesis testing techniques are multiple regression analysis and moderated regression analysis with E-views 10. The results of this research prove that pr...

Research paper thumbnail of Does Independent Commissioners Play a Moderating Role in Relationship Financial Ratios and Financial Distress with Tax Avoidance?

Saudi Journal of Economics and Finance, 2023

Indonesia implements a self-assessment system so that taxpayers are trusted to calculate, pay, an... more Indonesia implements a self-assessment system so that taxpayers are trusted to calculate, pay, and report their own taxes in accordance with applicable tax provisions. Companies as taxpayers do tax avoidance by taking the advantage of loopholes in tax regulations without violating applicable regulations in order to pay taxes in the minimum amount. Therefore, this research is conducted to test the effect of profitability, leverage, and financial distress on tax avoidance with independent commissioners as a moderating variable. The population used in this research is all manufacturing companies which are listed in Indonesia Stock Exchange period 2019-2021. The 243 samples are taken by purposive sampling after outliers. The data used are secondary where annual reports and financial statements are obtained from the company’s official websites. This research uses SPSS and the analytical techniques are multiple linear regression and moderated regression analysis. The results of this research prove that profitability has a negative significant effect on tax avoidance, leverage has a positive significant effect on tax avoidance, financial distress does not have a significant effect on tax avoidance, and independent commissioners is unable to moderate the effects of profitability, leverage, and financial distress on tax avoidance.

Research paper thumbnail of The Influence of Corporate Social Responsibility on Tax Avoidance

Journal of Applied Business, Taxation and Economics Research

Tax avoidance is an action to minimize the tax expense because tax is a burden which reduces prof... more Tax avoidance is an action to minimize the tax expense because tax is a burden which reduces profits. This research is conducted to investigate how corporate social responsibility affects on tax avoidance empirically. This is classified as causal research with quantitative approach. The population used in this research is all consumer goods manufacturing companies which are registered in Indonesia Stock Exchange period 2019-2020 with a purposive sampling technique to obtain 49 samples after outliers. All of the data samples were taken from the annual reports and financial statements. Multiple linear regression analysis is used to test the effect of corporate social responsibility on tax avoidance using the SPSS version 22. The result of this research shows that corporate social responsibility positively and significantly affects tax avoidance.

Research paper thumbnail of The Effect of Cash Flow, Board Independence, and Company Size on Financial Distress

Saudi Journal of Economics and Finance

Covid-19 has affected the world’s economic sectors, including Indonesia. This can be seen from th... more Covid-19 has affected the world’s economic sectors, including Indonesia. This can be seen from the declining of the company’s operational activities until the threat of the company to become bankrupt, so that it can influence the stability of the country. The government tries its best to recover the economy. Therefore, the objective of this research is to test the effect of cash flow, board independence, and company size on financial distress. It is classified as causal research with quantitative approach. The population used in this research is all transportation and logistics companies listed in Indonesia Stock Exchange (IDX) period 2019-2021. The sampling technique is simple random sampling with Slovin formulation, so that there are 72 samples used after outliers. All the information of the samples are obtained from the annual financial statements downloaded from the official company’s websites. The analysis technique is multiple regression linear with SPSS 22 as a research tool....

Research paper thumbnail of The Effect of Cash Flow, Board Independence, and Company Size on Financial Distress

Saudi Journal of Economics and Finance, 2022

Covid-19 has affected the world's economic sectors, including Indonesia. This can be seen from th... more Covid-19 has affected the world's economic sectors, including Indonesia. This can be seen from the declining of the company's operational activities until the threat of the company to become bankrupt, so that it can influence the stability of the country. The government tries its best to recover the economy. Therefore, the objective of this research is to test the effect of cash flow, board independence, and company size on financial distress. It is classified as causal research with quantitative approach. The population used in this research is all transportation and logistics companies listed in Indonesia Stock Exchange (IDX) period 2019-2021. The sampling technique is simple random sampling with Slovin formulation, so that there are 72 samples used after outliers. All the information of the samples are obtained from the annual financial statements downloaded from the official company's websites. The analysis technique is multiple regression linear with SPSS 22 as a research tool. The results indicate that cash flow has a significant effect on financial distress whereas board independence and company size do not have significant effects on financial distress.

Research paper thumbnail of Does Independent Commissioners Play a Moderating Role in Relationship Financial Ratios and Financial Distress with Tax Avoidance?

Saudi journal of economics and finance, Apr 9, 2023

Indonesia implements a self-assessment system so that taxpayers are trusted to calculate, pay, an... more Indonesia implements a self-assessment system so that taxpayers are trusted to calculate, pay, and report their own taxes in accordance with applicable tax provisions. Companies as taxpayers do tax avoidance by taking the advantage of loopholes in tax regulations without violating applicable regulations in order to pay taxes in the minimum amount. Therefore, this research is conducted to test the effect of profitability, leverage, and financial distress on tax avoidance with independent commissioners as a moderating variable. The population used in this research is all manufacturing companies which are listed in Indonesia Stock Exchange period 2019-2021. The 243 samples are taken by purposive sampling after outliers. The data used are secondary where annual reports and financial statements are obtained from the company's official websites. This research uses SPSS and the analytical techniques are multiple linear regression and moderated regression analysis. The results of this research prove that profitability has a negative significant effect on tax avoidance, leverage has a positive significant effect on tax avoidance, financial distress does not have a significant effect on tax avoidance, and independent commissioners is unable to moderate the effects of profitability, leverage, and financial distress on tax avoidance.

Research paper thumbnail of The Influence of Corporate Social Responsibility on Tax Avoidance

Journal of Applied Business, Taxation and Economics Research, Feb 28, 2023

The purpose of this research is to investigate how corporate social responsibility affects tax av... more The purpose of this research is to investigate how corporate social responsibility affects tax avoidance empirically. This is causal research with quantitative approach where it aims to test the hypothesis. The population in this research is all consumer goods manufacturing companies which are listed in Indonesia Stock Exchange (IDX) period 2019 and 2020 with a purposive sampling technique to obtain the samples. The information of data variable is from annual reports and financial statements. The data analysis uses multiple linear regression with the help of SPSS version 22 software. The result of this research shows that corporate social responsibility has a positive and significant effect on tax avoidance. The originality of this research is the usage of GRI Index in determining the corporate social responsibility disclosures by the companies before and at the time of Covid-19 pandemic. Moreover, the result of this research can be a consideration for the government in strengthening the supervisions to the taxpayers so that state tax revenue can be more optimal.

Research paper thumbnail of The Effect of Cash Flow, Board Independence, and Company Size on Financial Distress

Saudi journal of economics and finance, Sep 20, 2022

Covid-19 has affected the world's economic sectors, including Indonesia. This can be seen from th... more Covid-19 has affected the world's economic sectors, including Indonesia. This can be seen from the declining of the company's operational activities until the threat of the company to become bankrupt, so that it can influence the stability of the country. The government tries its best to recover the economy. Therefore, the objective of this research is to test the effect of cash flow, board independence, and company size on financial distress. It is classified as causal research with quantitative approach. The population used in this research is all transportation and logistics companies listed in Indonesia Stock Exchange (IDX) period 2019-2021. The sampling technique is simple random sampling with Slovin formulation, so that there are 72 samples used after outliers. All the information of the samples are obtained from the annual financial statements downloaded from the official company's websites. The analysis technique is multiple regression linear with SPSS 22 as a research tool. The results indicate that cash flow has a significant effect on financial distress whereas board independence and company size do not have significant effects on financial distress.

Research paper thumbnail of Role of institutional ownership in moderating profitability and board of directors on sustainability report disclosure

Asian Journal of Economics and Business Management

Sustainability report disclosure is one of the important reports prepared by a company to provide... more Sustainability report disclosure is one of the important reports prepared by a company to provide information about company’s activities in relation to economic, environmental and social activities where the preparation of a sustainability report disclosure refers to the GRI Standards. Sustainability report disclosure helps the stakeholders and investors asses the company’s performance and helps them make decisions to create a sustainable development. This research aims to test the effect of profitability and the board of directors on sustainability report disclosure with institutional ownership as a moderating variable. This is classified as causal research with a quantitative approach. The population used is companies indexed by Kompas 100 in the Indonesia Stock Exchange period 2019-2021, and this research uses 60 samples. The hypothesis testing techniques are multiple regression analysis and moderated regression analysis with E-views 10. The results of this research prove that pr...

Research paper thumbnail of Does Independent Commissioners Play a Moderating Role in Relationship Financial Ratios and Financial Distress with Tax Avoidance?

Saudi Journal of Economics and Finance, 2023

Indonesia implements a self-assessment system so that taxpayers are trusted to calculate, pay, an... more Indonesia implements a self-assessment system so that taxpayers are trusted to calculate, pay, and report their own taxes in accordance with applicable tax provisions. Companies as taxpayers do tax avoidance by taking the advantage of loopholes in tax regulations without violating applicable regulations in order to pay taxes in the minimum amount. Therefore, this research is conducted to test the effect of profitability, leverage, and financial distress on tax avoidance with independent commissioners as a moderating variable. The population used in this research is all manufacturing companies which are listed in Indonesia Stock Exchange period 2019-2021. The 243 samples are taken by purposive sampling after outliers. The data used are secondary where annual reports and financial statements are obtained from the company’s official websites. This research uses SPSS and the analytical techniques are multiple linear regression and moderated regression analysis. The results of this research prove that profitability has a negative significant effect on tax avoidance, leverage has a positive significant effect on tax avoidance, financial distress does not have a significant effect on tax avoidance, and independent commissioners is unable to moderate the effects of profitability, leverage, and financial distress on tax avoidance.

Research paper thumbnail of The Influence of Corporate Social Responsibility on Tax Avoidance

Journal of Applied Business, Taxation and Economics Research

Tax avoidance is an action to minimize the tax expense because tax is a burden which reduces prof... more Tax avoidance is an action to minimize the tax expense because tax is a burden which reduces profits. This research is conducted to investigate how corporate social responsibility affects on tax avoidance empirically. This is classified as causal research with quantitative approach. The population used in this research is all consumer goods manufacturing companies which are registered in Indonesia Stock Exchange period 2019-2020 with a purposive sampling technique to obtain 49 samples after outliers. All of the data samples were taken from the annual reports and financial statements. Multiple linear regression analysis is used to test the effect of corporate social responsibility on tax avoidance using the SPSS version 22. The result of this research shows that corporate social responsibility positively and significantly affects tax avoidance.

Research paper thumbnail of The Effect of Cash Flow, Board Independence, and Company Size on Financial Distress

Saudi Journal of Economics and Finance

Covid-19 has affected the world’s economic sectors, including Indonesia. This can be seen from th... more Covid-19 has affected the world’s economic sectors, including Indonesia. This can be seen from the declining of the company’s operational activities until the threat of the company to become bankrupt, so that it can influence the stability of the country. The government tries its best to recover the economy. Therefore, the objective of this research is to test the effect of cash flow, board independence, and company size on financial distress. It is classified as causal research with quantitative approach. The population used in this research is all transportation and logistics companies listed in Indonesia Stock Exchange (IDX) period 2019-2021. The sampling technique is simple random sampling with Slovin formulation, so that there are 72 samples used after outliers. All the information of the samples are obtained from the annual financial statements downloaded from the official company’s websites. The analysis technique is multiple regression linear with SPSS 22 as a research tool....

Research paper thumbnail of The Effect of Cash Flow, Board Independence, and Company Size on Financial Distress

Saudi Journal of Economics and Finance, 2022

Covid-19 has affected the world's economic sectors, including Indonesia. This can be seen from th... more Covid-19 has affected the world's economic sectors, including Indonesia. This can be seen from the declining of the company's operational activities until the threat of the company to become bankrupt, so that it can influence the stability of the country. The government tries its best to recover the economy. Therefore, the objective of this research is to test the effect of cash flow, board independence, and company size on financial distress. It is classified as causal research with quantitative approach. The population used in this research is all transportation and logistics companies listed in Indonesia Stock Exchange (IDX) period 2019-2021. The sampling technique is simple random sampling with Slovin formulation, so that there are 72 samples used after outliers. All the information of the samples are obtained from the annual financial statements downloaded from the official company's websites. The analysis technique is multiple regression linear with SPSS 22 as a research tool. The results indicate that cash flow has a significant effect on financial distress whereas board independence and company size do not have significant effects on financial distress.