Pengaruh Leverage, Profitabilitas Dan Ukuran Perusahaan Terhadap Agresivitas Pajak. Pada Perusahaan Manufaktur Sektor Makanan Dan Minuman Yang Terdaftar DI Bursa Efek Indonesia Tahun 2013- 2017 (original) (raw)
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2019
Tujuan penelitian ini adalah untuk mengetahui apakah terdapat pengaruh antara likuiditas, leverage, intensitas persediaan, intensitas asset tetap, dan ukuran perusahaan terhadap agreivitas pajak pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di BEI tahun 2014 – 2018. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan yang terdaftar di BEI selama periode 2014-2018 sebanyak 618 perusahaan. Sampel dari penelitian ini adalah 13 perusahaan yang melaui proses seleksi dengan beberapa kriteria tertentu atau menggunakan purposive sampling method. Data yang dikumpulkan dalam penelitian ini adalah data kuantitatif . Sedangkan metode analisis data yang digunakan adalah uji asumsi klasik, uji analisis regresi berganda dan uji hipotesis. Kesimpulan dalam penelitian ini adalah 1) Dari perhitungan uji parsial dengan menggunakan SPSS diperoleh nilai sig = 0,666 > 0,05 sehingga dapat disimpulkan bahwa likuiditas tidak berpengaruh terhadap agresivitas p...
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This study aims to determine the influence of corporate risk, independent commissioners, financial leverage, and corporate social responsibility to tax aggressiveness in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2016-2019. This research is important in determining policies and evaluating the implementation of social responsibility in the corporate environment. Method used in this study is empirical study. The researcher used secondary data obtained from Indonesia Stock Exchange dan company's website. The samples are 12 firms selected by purposive sampling. To analyse those data, this study used SPSS and employed multiple linear regression analysis. The results shows that corporate social responsibility negatively affects tax agressiveness, which means the more corporate social responsibility disclosures, the lower tax agressiveness. While the variables of corporate risk, independent commissioners, and financial leverage have no effect on tax aggressiveness.
2023
This study aims to determine the effect of Institutional Ownership, Independent Board of Commissioners, Managerial Ownership and Inventory Intensity on Tax Aggressiveness in Food and Beverage Companies listed on the Indonesia Stock Exchange 2016-2019. The type of statistics used in this have a look at is quantitative records taken from the Indonesia inventory exchange. The population in this study are Food and Beverage Companies listed on the Indonesia Stock Exchange in 2016-2019, as many as 38 companies. The sample in this study was 10 samples taken through purposive sampling method. The analytical method used in this research is multiple linear regression analysis with classical assumption test using SPSS 25.0 application. The results of this study indicate that the influence of institutional ownership and managerial ownership partially has no significant effect on tax aggressiveness in food and beverage companies. The influence of the Independent Board of Commissioners partially has a positive effect and the Influence of Inventory Intensity partially has a significant negative effect on Tax Aggressiveness in Food and Beverage Companies. Simultaneously the influence of institutional ownership, independent board of commissioners, managerial ownership and inventory intensity have a significant effect on aggressive decisions.
2021
This study aims to see the effeck of profitability on tax aggressivenees. Profitability is measured using the return on assets (ROA) formula and leverage is measured by the equity ratio and aggressiveness is measured by (ETR) effective tax rate. The method used in this research is quantitative method. And this research was conducted on manufacturing companies listed on the Indonesia stock exchange in the 2017-2019 period. As a population by using purpose sampling technique and 20 companies were selected as samples. This stdy uses primary data through financial reports. In this study, the independent variable is profitability (X1) and leverage (X2), while the dependent variable is tax aggressiveness (Y). From the results of multiple linear analysis, profitability and leverage have significant effect on tax aggressiveness, where profitability is 0,611 > 0,05 with count -512 and leverage 0.581>0.05 with count -555. The profitability and leverage have negative effect on tax aggres...
Balance Vocation Accounting Journal, 2020
Penelitian ini bertujuan untuk memberikan bukti empiris tentang pengaruh antara capital intensity dan leverage terhadap Agresivitas Pajak. Teknik yang digunakan untuk pengambilan sampel dalam penelitian ini menggunakan purposive sampling, sampel dalam penelitian ini adalah 24 perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014-2018. Metode analisis yang digunakan dalam penelitian ini adalah model regresi data panel dengan menggunakan Eviews 10.0. Hasil regresi berganda data panel menunjukkan bahwa ada pengaruh yang positif antara Capital Intensity dan leverage terhadap Agresivitas Pajak, yang berarti bahwa perusahaan yang cenderung berinvestasi pada aktiva tetap menyebabkan adanya depresiasi yang digunakan sebagai pengurang laba sehingga pajak yang dibayarkan oleh perusahaan akan berkurang.
Journal of Accounting and Capital Market Politeknik Bisnis dan Pasar Modal Campus - BCM, 2019
The study ains to examine the Effect of Company Size and Sales Growth on Tax Avoidance of Manufacturing Company Food and Beverage that are at the Indonesia Stock Exchange. The method of this research is descriptive quantitative methond within panel data (time series and cross section) as the type of data were gotten from secondary data, acquired from Indonesia Stock Exchange, as the source of data. The population of this are foods and drinks companies listed on Indonesia Stock Exchange (IDX) during the period 2015-2018 used purposive sampling method with the total samples cosisting of 8 companies. Tecnique of data analysis using classical assumption test that is normality test, multicolinearity test, heteroscedasticity test and autocorrelation test. Hypothesis testing using multiple regression analysis F test, T test, Determination Coefficient Test and Correlation Coeffcient Test. The results that: 1) Size proxied logaritma natural (Ln) from total assets significant effect on tax avoidance, 2) Sales growth as measured by comparing this years sales with previous year a significant influence on tax avoidance, and 3) Based on the results of the F Test (Simultan) carried out together with size variables anda sales growth at Manufacturing Company Food and Beverage that are at the Indonesia Stock Exchange.
JEA17: Jurnal Ekonomi Akuntansi, 2019
ABSTRACTThis study aims to examine and analyze the effect of company size, leverage and sales growth on tax avoidance with profitability as an intervening variable in the food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period. This type of research is quantitative research with a descriptive approach. The data used are secondary data in the form of company financial statements obtained from the IDX website. The sample studied was 6 food and beverage manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period using purposive sampling techniques. Data analysis techniques in this study used PLS (Partial Least Square) 3.0 software. The results of this study indicate that company size, leverage, and sales growth have no significant effect on profitability and tax avoidance. But profitability as an intervening variable has a significant effect on tax avoidance.Keywords: Company Size, Leverage, Sales Growth...
PUBLIKASI RISET MAHASISWA AKUNTANSI
Penelitian ini bertujuan untuk mengetahui pengaruh leverage, kepemilikan keluarga dan profitabilitasterhadap agresivitas pajak dengan kompensasi ceo sebagai variabel Intervening pada perusahaan manufakturyang terdaftar di Bursa Efek Indonesia tahun 2017 – 2019. Sampel dalam penelitian ini yaitu seluruh perusahaanmanufaktur yang terdaftar di Bursa Efek Indoensia tahun 2017 – 2019. Metode pengambilan sampel yang digunakanmenggunakan metode purposive sampling dengan total 26 perusahaan yang menjadi sampel dalam penelitian ini.Hasil penelitian ini menunjukkan bahwa variabel profitabilitas berpengaruh signifikan terhadap agresivitas pajakdan kompensasi ceo, variabel leverage juga berpengaruh signifikan terhadap kompensasi ceo. Sedangkan variabelkepemilikan keluarga tidak berpengaruh signifikan terhadap agresivitas pajak dan kompensasi ceo, variabelleverage juga tidak berpengaruh signifikan terhadap agresivitas pajak, dan variabel kompensasi ceo juga tidakberpengaruh signifikan terhadap a...