Tax Avoidance is an effort to minimize the tax burden that is still in the realm of tax law. The purpose of the study was to analyze corporate governance and sales growth on tax avoidance. The research population is 70 basic and chemical industry companies listed on the Indonesia Stock Exchange in 2014-2018. Sampling using a purposive sampling technique, 7 companies were selected. The data analysis technique used is multiple linear regression. The results of this study are Institutional Ownership, Majerial Ownership, the number of boards of Commissioners and Sales growth simultaneously influence Tax Avoidance. Partially Institutional Ownership and the number of the Board of Commissioners influences Tax Avoidance. While Sales growth has no effect on Tax Avoidance. the benefits of this research are being able to broaden insight and at the same time gain knowledge about the effect of corporate governance and sales growth on tax avoidance.
This study aims to examine and analyze the effect of profitability, lagged dividends, size, and leverage on dividend policy. The population in this study are companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange (BEI) in 2016-2018. This type of research is quantitative research. Sampling with purposive sampling technique resulted in 19 companies in the consumer goods industry sector in 2016-2018 according to the specified criteria, in order to obtain 57 research data. This study uses multiple linear regression analysis with the SPSS version 23. IMB program. The results of this study concluded that profitability and lagged dividends affect the dividend policy. While size and leverage have no effect on dividend policy.
Pasar modal selalu mengalami perkembangan seiring berjalannya waktu. Selain pasar modal konvensional, pasar modal syariah juga mengalami perkembangan. Hal ini dapat dilihat dengan terbitnya sukuk. Sukuk merupakan instrumen investasi yang berdasar akad syariah, kondisi perekonomian suatu negara memiliki peran penting dalam pertumbuhan sukuk. Tujuan dari penelitian adalah mengetahui dan menganalisis faktor variabel makroekonomi terhadap pertumbuhan sukuk korporasi di Indonesia. Jenis penelitian ini adalah penelitian kuantitatif dengan data sekunder yang di peroleh dari situs resmi Otoritas Jasa Keuangan. Metode penelitian menggunakan model regresi linear berganda. Hasil penelitian menjelaskan bahwa variabel makroekonomi seperti inflasi, nilai tukar, jumlah uang beredar memiliki pengaruh terhadap pertumbuhan sukuk korporasi.
The use of high tax avoidance tactics by companies makes the target of government revenue not achieved. Thus making it the basis for testing capital intensity, leverage, advertising expense, executive compensation in influencing tax avoidance. Obtained a population of 14 food and beverage sub-sector companies listed on BEI in 2015-2018. With the use of purposive sampling technique as sampling, the final sample is 9 food and beverage sub-sector companies or 36 observational data. Multiple linear regression analysis was used as a testing method. The results obtained leverage and executive compensation affect tax avoidance, conversely capital intensity and advertising expense do not affect tax avoidance.
Dunia bisnis saat ini saat ini semakin ketat persainngannya perusahaan bertahan dan berjaya hanya jika mereka bisa terus meluncurkan produk atau jasa baru. Untuk itu, setiap perusahaan harus senantiasa meningkatkan kinerjanya dalam rangka meningkatkan nilai perusahaanya. Penelitian ini bertujuan untuk menguji dan menganalisi seberapa besar pengaruh struktur aset perusahaan, dan profitabilitas terhadap nilai perusahaan. Penelitian ini menggunakan dimensi struktur aset perusahaan dan profitabilitas sebagai variabel independen dan nilai perusahaan sebagai variabel dependen. Sampel penelitian adalah perusahaan sub sector real estate, properti, dan konstruksi bangunan yang terdftar di Bursa Efek Indonesia tahun 2015-2018 mengakuisisi 72 perusahaan. Metode pemilihan sampel menggunakan purposive sampling mengakuisisi 40 perusahaan dan sampel menjadi 89 setelah terjadi outlier. Penelitian ini menggunakan analisis regresi linier berganda dengan uji hipotesis statistik menggunakan IBM SPSS stastictik 22. Hasil penelitian ini mengungkapkan bahwa Struktur aset dan Profitabilitas berpengaruh terhadap nilai perusahaan. Sedangkan Hasil dari ukuran perusahan tidak berpengaruh pada nilai perusahaan
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