Analisis Profitabilitas, Leverage, Pertumbuhan Penjualan Dan Kepemilikan Keluarga Terhadap Penghindaran Pajak

Irawati, Wiwit; Akbar, Zul; Wulandari, Rosita; Barli, Harry

doi:10.30656/jak.v7i2.2307

Cited by 35 publications

(48 citation statements)

References 5 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Pemerintah sangat menekankan pembayaran pajak karena sektor pajak merupakan salah satu sumber penerimaan negara yang sangat besar. Masyarakat banyak memaknai pajak sebagai kewajiban yang menuntut warga negara mengorbankan aktiva yang dimiliki untuk disetorkan ke kas negara, sehingga banyak yang melakukan tindakan untuk mengurangi atau meminimalkan beban pajak mereka (Irawati et al, 2020). Pembayaran pajak harus mematuhi ketentuan dan aturan yang berlaku, sehingga jika terjadi penghindaran pajak tidak menyalahi aturan perpajakan yang berlaku (Hidayat, 2018).…”

Section: Pendahuluanunclassified

Corpporate Social Responsibility, Capital Intensity, Kualitas Audit Dan Penghindaran Pajak: Kepemilikan Institusional Sebagai Variabel Moderasi

Ristanti

2022

Litera

View full text Add to dashboard Cite

Purpose: This research aims to find out and analyze the effects of CSR, Capital Intensity and Audit Quality on Tax Avoidance moderated by Institutional Ownership.Method: The samples used in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020 as many as 42 companies obtained by purposive sampling method. This research technique uses multiple linear analysis and moderated regression analysis.Finding: The results of this study showed that CSR variables had a significant negative effect on Tax Avoidance, Capital Intensity had no effect on Tax Avoidance, and Audit Quality had a positive effect on Tax Avoidance. Institutional ownership cannot moderate the influence of CSR, Capital Intensity and audit quality on tax avoidance.Novelty: The novelty of the study, the researchers added variables of institutional ownership moderation and different time periods. Institutional ownership was chosen because it had a considerable influence in overseeing management performance to run the company's operations as well as to see how much influence institutional ownership moderated in the study.

show abstract

Section: Pendahuluanunclassified

Corpporate Social Responsibility, Capital Intensity, Kualitas Audit Dan Penghindaran Pajak: Kepemilikan Institusional Sebagai Variabel Moderasi

Ristanti

2022

Litera

View full text Add to dashboard Cite

show abstract

“…Dengan demikian manajemen perusahaan akan lebih waspada dalam melakukan kebijakan perpajakannya. Penelitian ini didukung dengan penelitian yang dilakukan oleh Irawati et al (2020) hasil penelitian tersebut menunjukkan bahwa variabel Sales Growth berpengaruh terhadap tax avoidance. tetapi penelitian ini bertentangan dengan penelitian yang dilakukan oleh Dewinta & Setiawan (2016), yang dimana penelitian tersebut memperoleh hasil bahwa Sales Growth berpengaruh terhadap penghindaran pajak.…”

Section: Pengaruh Likuiditas Terhadap Kinerja Keuanganunclassified

Pengaruh Profitabilitas, Leverage, Likuiditas Dan Sales Growth Terhadap Tax Avoidance

Norisa¹,

Dewi

Wijayanti

2022

Transekonomika

View full text Add to dashboard Cite

Tax avoidance is one of the methods used by taxpayers in paying their tax obligations by reducing the amount of tax owed. This study aims to determine and analyze the effect of profitability, leverage, liquidity, and sales growth on tax avoidance. The research was conducted quantitatively using a sample of coal sub-sector mining companies listed on the IDX for the 2016-2020 period. With a sample of 24 coal companies. The sample method uses purposive sampling technique so that a sample of 10 companies is produced that meets the criteria. Data collection techniques using documentation techniques, while the analytical method used is multiple linear regression analysis. Simultaneously the results of this study indicate that the variables of profitability, leverage, liquidity, and sales growth have an effect on tax avoidance. While partially the results of this study indicate that profitability has no effect on tax avoidance, leverage has no effect on tax avoidance, liquidity has no effect on tax avoidance, and sales growth has no effect on tax avoidance.

show abstract

“…The moderating variables used in this research are family ownership and institutional ownership. Marpa ( 2012), as cited by Irawati et al (2020), said a company is considered a family company if one or two families own more than 50% of the outstanding shares. The value of a family's ownership is obtained from the family ownership percentage from total ownership.…”

Section: Mangoting Yuliana Valencia and Utomomentioning

confidence: 99%

Ownership Structure, Tax Risk, and Tax Avoidance in Indonesia Manufacturing Companies 2016-2020

Mangoting

Yuliana

Valencia

et al. 2022

Jurnal Ilmiah Akuntansi dan Bisnis

View full text Add to dashboard Cite

There has not been much research on how management uses tax risk to engage in aggressive tax avoidance in an uncertain business environment. This research aims to see how family and institutional ownership influence the relationship between tax risk and tax avoidance as moderating proxies. The study was conducted on manufacturing companies listed on Indonesia Stock Exchange between 2016 and 2020. Thirty-six companies were selected as the sample using the purposive sampling method. This quantitative research used Ordinary Least Square. The results show that family ownership can strengthen the relationship between tax risk and tax avoidance, while institutional ownership fails to moderate. Family shareholders significantly influence company management when selecting how to utilize the tax risk connected with each business strategy. Family shareholders prioritize the protection of the company’s image over maximizing profits with high risk. Keywords: tax avoidance, tax risk, family ownership, institutional ownership, resource based-view theory

show abstract

Analisis Profitabilitas, Leverage, Pertumbuhan Penjualan Dan Kepemilikan Keluarga Terhadap Penghindaran Pajak

Cited by 35 publications

References 5 publications

Corpporate Social Responsibility, Capital Intensity, Kualitas Audit Dan Penghindaran Pajak: Kepemilikan Institusional Sebagai Variabel Moderasi

Corpporate Social Responsibility, Capital Intensity, Kualitas Audit Dan Penghindaran Pajak: Kepemilikan Institusional Sebagai Variabel Moderasi

Pengaruh Profitabilitas, Leverage, Likuiditas Dan Sales Growth Terhadap Tax Avoidance

Ownership Structure, Tax Risk, and Tax Avoidance in Indonesia Manufacturing Companies 2016-2020

Contact Info

Product

Resources

About