The Effect of Tax Planning and Profitability on Equity (Empirical Study in the Consumer Goods Industry in Indonesia) (original) (raw)
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Junior Scientific Researcher, 2020
The purpose of this study is to examine the effect of the tax planning on earnings management in manufacturing companies listed on the Indonesia Stock Exchange. The type of this research is associative with quantitative data types, and secondary data sources are assessed from the financial side of the food and beverage sub sector manufacturing companies listed on the Indonesian Stock Exchange. This study uses a sample of 10 food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The research uses descriptive statistics and simple linear regression for data analysis. The results of this study indicate that tax planning has no significant effect on earnings management in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange.
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration, 2023
The destination of the study is to know and analyze the influence of management profit, profitability, leverage, firm size, ownership managerial, ownership institutions, and audit quality of tax avoidance simultaneously. The Population in this study is registered company in sector consumer goods companies on the Indonesia Stock Exchange (IDX) for the period 2016-2020. The Sample in this study was determined by using a purposive sampling technique.The type of data used is secondary data and testing the hypothesis used with STATA software. Test results hypothesis prove that many variables that are not taking a positive effect on avoidance tax. Such as variable management profit, size company, ownership managerial, and ownership institutional are negative. Variable profitability, leverage, and audit quality show the opposite result of this research is positive.
The effect of tax planning activities and firm characteristic: Evidence from Indonesia
AKURASI: Jurnal Riset Akuntansi dan Keuangan
This study's purpose of contributing to the literature by empirically examining the effect of tax planning, activities, financial debt, audit quality, and firm investment on the firm value. This study adopts quantitative method research using panel regression with 1,264 data samples for model 1 and 1,291 data samples for model 2 with observation year from 2017-2021. This study shows that audit quality and tax planning have a significant positive impact on firm value. In contrast to firm investment, financial debt has a significant negative effect on firm value, which has insignificant results. This research contribution is that companies should pay attention to the selection of auditors for a financial audit because the auditor's role has a positive impact on the firm value. Also, investors can see the value of companies eligible for investment considering the tax planning activities in advance of the company carried out. The novelty of this research is the use of measuremen...
2020
Purpose-To test the influence of tax planning and tax burden in conducting partial and simultaneous profit management. Research methodology-The samples are part of a population whose characteristics are to be investigated, and are considered able to represent the entire population (a number less than their number of populations). The process of selecting samples in this research is using the purposive sampling method. The purposive sampling method the determination of the sample based on the criteria formulated first by the researcher. Conclusion-Tax planning has a positive effect on profit management while deferred tax has no significant effect on partial profit management. The simultaneous tax and deferred tax planning is a positive effect on profit management. The limitations - Tthese studies are only conducted in manufacturing companies located on the Indonesia Stock Exchange. Keywords: tax planning, tax expense, profit management
Zenodo (CERN European Organization for Nuclear Research), 2023
The majority of state revenue in Indonesia comes from taxes. Taxes such as corporate income tax have the potential to significantly increase tax revenue. The KUP Law states that the tax imposed on income or income earned by an entity is called corporate income tax (PPh Badan). This study aims to determine the variables that affect corporate income tax both partially and simultaneously, as well as variables that dominate profitability, liquidity, and operating costs. Companies that produce industrial and consumer goods and are listed on the Indonesia Stock Exchange between 2019 and 2022 constitute the population used. Purposive sampling was used to collect a total of 88 data samples. IBM SPSS Version 29 is utilized in data analysis, and provides descriptive statistical analysis, multiple linear regression analysis, hypothesis testing, determinant test (R2), t test, and F test.
International Journal of Educational Research & Social Sciences
Taxes as a source of state revenue, state revenue plays an important role in national development. There are many obstacles in optimizing tax revenue, one of which is the form of non-compliance in tax payments, one of which is tax aggressiveness. This study was conducted to determine the effect of liquidity, profitability and leverage on tax aggressiveness in food and beverage companies listed on the IDX. In this study, tax aggressiveness is measured by the Effective Tax Rate (ETR), liquidity is measured by current assets and current liabilities, profitability is measured by the ROA (Return On Asset) indicator, leverage is measured by total debt and total equity. This research uses quantitative methods. The selected population is 30. The results of this study indicate that profitability has a positive effect on company aggressiveness, using the purposive sampling method, so that a sample of 12 companies for 3 years in 2018-2020 meet the criteria. The data were analyzed using multipl...
Modern economics, 2019
Introduction. This study aims to determine the effect of financial policy on tax aggressiveness for manufacturing companies listed at Indonesia Stock Exchange. Financial policy is measured by financial ratios. The financial ratios consist of debt ratio, long-term debt ratio, the market to book ratio, return on assets (ROA) and inventory turnover ratio. Researchers use effective tax rate (ETR) as a measure of corporate tax aggressi veness. The objects of this research were manufacturing companies listed on the Indonesia Stock Exchange period 2013-2016. The number of samples was 64 manufacturing companies. The data used was a combination of time series and cross section data so that i t used regression analysis of data panel. Purpose. The purpose of this research to get empirical evidence the influence of financial policy toward tax aggressiveness among manufacturing companies listed on the Indonesia Stock Exchange. Results. The results of this research indicated that the variable of debt ratio, long-term debt ratio, the market to book ratio, return on assets and inventory turnover simultaneously had an effect on tax aggressiveness. Partially, there were only two variables that influenced tax aggressiveness namely debt ratio and return on assets, whereas the long-term debt ratio variable, the market to book ratio and inventory turnover were not significantly influenced tax aggressiveness. Conclusion. If the debt is high, the interest expense will increase, so the tendency of companies to carry out tax aggressiveness will decrease. Financing using debt will increase costs in financial statements that affect the achievement of company profits. Companies with high Market Book Value Ratios tend to reduce costs in financial reporting. In other words, they are more aggressive towards financial statements. Assets are a source of funding from internal capital; therefore, agents try to maximize the management of internal assets in creating corporate profits. Inventory as part of investment is not the right way to implement a strategy to minimize the tax burden.
Level of Firm Ownership and Tax Planning Practices: Evidence from Indonesia
Open Journal of Accounting
The aim of this study is to examine whether the level of firm ownership (i.e., institutional, foreign, family, and government) is associated with firm's tax planning practices. Using a sample of public companies in the IDX during the period of 2014 to 2019, and by utilizing the least square dummy variable (LSDV) regression model, this study found that as the level of family ownership, foreign ownership, and government ownership increases, companies will be less likely to engage in tax planning practices which are measured by the effective tax rate. On the other hand, the level of institutional ownership shows no significant relation to tax planning practices. The results of this study provide insight into the relationship between the level of public firm ownerships in Indonesia and tax planning practices.
Jurnal Administrasi Publik : Public Administration Journal
Stock Exchange This study aims to determine whether company size, profitability, leverage, the proportion of independent commissioners and government ownership have an influence on the company's effective tax rates both jointly and partially. This was tested on companies listed on the Indonesia Stock Exchange by means of statistical testing through a panel data regression model that was processed using the STATA 12.0 application. Secondary data used in this research were collected using content analysis techniques. The research sample was determined by a purposive sampling technique on companies in the sectoral index consisting of 10 sectors listed on the Indonesia Stock Exchange with the study period 2009-2018. The independent variables used in this study are company size, profitability, leverage, the proportion of independent commissioners and government ownership, while the dependent variable is the company's effective tax rate. The results showed that the size of the com...