Pengaruh Book-Tax Differences, Accrual, Dan Operating Cash Flow Terhadap Upaya Penghindaran Pajak

Wardani, Dea Mustika Kusuma; Nugrahanto, Arif

doi:10.31092/jpi.v6i1.1721

Cited by 4 publications

(8 citation statements)

References 25 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Dari pernyataan tersebut maka dengan meningkatnya arus kas operasi ini memberikan dampak baik terhadap peningkatan current ETR. (Wardani & Nugrahanto, 2022) atau semakin meningkatnya arus kas operasi maka kecenderungan perusahaan dalam mempraktikan tax avoidance akan menurun.…”

Section: Pembahasan Arus Kas Operasi Terhadap Tax Avoidanceunclassified

The Effect of Operating Cash Flow, Company Size on Tax Avoidance in Consumer Goods Companies Listed on the IDX for the 2019-2021 Period

Ega Kirana Aryanti,

Handayani

2024

wahana-akuntansi

View full text Add to dashboard Cite

Tujuan penelitian ini adalah untuk menguji arus kas operasi serta ukuran perusahaan terhadap praktik tax avoidance di perusahaan sektor barang konsumsi sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia Periode 2019-2021. Penelitian ini menggunakan metode kuantitatif dengan data sekunder berupa laporan keuangan perusahaan. Adapun jenis penelitian ini yaitu dengan causal explanatory. Populasi penelitian ini terdiri dari 83 perusahaan. Dalam sektor tersebut dipilih melalui teknik purposive sampling sehingga menghasilkan 32 perusahaan. Analisis data dilakukan dengan menggunakan uji regresi berganda. Hasil penelitian menunjukan bahwa arus kas operasi secara signifikan berpengaruh negatif terhadap praktik tax avoidance. Sedangkan, ukuran perusahaan tidak memiliki pengaruh signifikan terhadap praktik tax avoidance.

show abstract

Section: Pembahasan Arus Kas Operasi Terhadap Tax Avoidanceunclassified

The Effect of Operating Cash Flow, Company Size on Tax Avoidance in Consumer Goods Companies Listed on the IDX for the 2019-2021 Period

Ega Kirana Aryanti,

Handayani

2024

wahana-akuntansi

View full text Add to dashboard Cite

show abstract

“…Return on asset terhadap tax avoidance oleh Gulzar et al (2018), Dimas Prihandana Jati & Murwaningsari (2020), dan Wardani & Nugrahanto (2022) menemukan hasil significant negatif. Kemudian penelitian dari Olivia & Dwimulyani (2019) dan Zeng (2019) menemukan hasil significant positif.…”

Section: Hubungan Antar Variabel: Corporate Social Responsibility Ter...unclassified

“…Net cash from operating activities terhadap tax avoidance oleh Susilowati et al (2020), dan Marfiana & Putra (2021) menemukan hasil significant negatif. Kemudian penelitian dari Wardani & Nugrahanto (2022) menemukan hasil significant positif. Serta yang terakhir penelitian dari Gulzar et al (2018), dan Dimas Prihandana Jati & Murwaningsari (2020) tidak menemukan adanya significant.…”

Section: Hubungan Antar Variabel: Corporate Social Responsibility Ter...unclassified

See 1 more Smart Citation

Pengaruh Corporate Social Responsibility Terhadap Tax Avoidance Perusahaan Yang Terdaftar Di Bursa Efek Indonesia

Stefhanie¹,

Dewi

2022

eCo-Buss

View full text Add to dashboard Cite

This research was conducted because of the contrasting desires between the government and taxpayers. The desire to optimize tax payments is carried out by the government while the desire to minimize tax payments is carried out by taxpayers because tax payments can reduce company income, thus giving rise to the intention of tax avoidance practices. The purpose of this study was to determine the effect of corporate social responsibility on tax avoidance in 240 Indonesian stock exchange companies from 2017-2021. Tax avoidance uses the current etr formula as a measure of the variable. This study uses quantitative data with the determination of the sample used is the purposive sampling method. The data analysis technique used is panel regression and uses two programs for data management. The results of the influence of variables in research on tax avoidance, namely corporate social responsibility as an independent variable has an insignificant effect, the control variable is company size, net cash from operating activities has a significant negative effect, sales growth has a significant positive effect, return of assets, leverage, plant, property and equipment, and intangible assets have a insignificant effect

show abstract

“…),Chandra & Cintya (2021), danTanjaya & Nazir (2021)danMahanani & Titisari (2016) menyatakan bahwa ukuran perusahaan berpengaruh positif terhadap tax avoidance. Namun hasil penelitianSusilowati et al (2020), danWardani & Nugrahanto (2022) tidak memiliki pengaruh signifikan. Berdasarkan temuan terdahulu maka hipotesis penelitian adalah sebagai berikut: H2 : Size berpengaruh terhadap tax avoidance…”

unclassified

Praktik Penghindaran Pajak di Indonesia

Dewi

2023

Owner

View full text Add to dashboard Cite

This study aims to determine the influence of Company Size and Corporate Social Responsibility (CSR) on the level of Tax avoidance in Indonesia. This study is a study with the population of companies listed on the IDX from 2017 to 2020. The sampling technique is Purposive sampling, andthe ata studied is secondary data, which is then tested by Multiple Linear Regression analysis. The Disclosure of Corporate Social Responsibility (CSR) towards Tax Avoidance of Public Companies in Indonesia is a social problem so that in paying taxes according to regulations must be done by the company. The results of the study that CSR does not affect tax avoidance, while company size, leverage and growth affect tax avoidance. Manufacturing enterprises of the consumer goods sector of the year 2017-2020.

show abstract

Pengaruh Book-Tax Differences, Accrual, Dan Operating Cash Flow Terhadap Upaya Penghindaran Pajak

Cited by 4 publications

References 25 publications

The Effect of Operating Cash Flow, Company Size on Tax Avoidance in Consumer Goods Companies Listed on the IDX for the 2019-2021 Period

The Effect of Operating Cash Flow, Company Size on Tax Avoidance in Consumer Goods Companies Listed on the IDX for the 2019-2021 Period

Pengaruh Corporate Social Responsibility Terhadap Tax Avoidance Perusahaan Yang Terdaftar Di Bursa Efek Indonesia

Praktik Penghindaran Pajak di Indonesia

Contact Info

Product

Resources

About