Pengaruh Kepemilikan Institusional, Komisaris Independen, Leverage Dan Sales Growth Terhadap Tax Avoidance Pada Perusahaan Manufaktur Di Bursa Efek Indonesia

Masrullah, Masrullah; Mursalim, Mursalim; Su’un, Muh.

doi:10.35129/simak.v16i02.40

Cited by 11 publications

(23 citation statements)

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“…Sales growth merupakan indikator penerimaan pasar atas produk atau jasa yang menghasilkan pendapatan bagi perusahaan, serta indikator dari permintaan dan daya saing perusahaan satu dengan perusahaan lain dalam suatu industri (Masrullah, Mursalim, & Su'un, 2018). Suatu perusahaan dapat memaksimalkan sumber daya yang dimiliki dengan cara melihat seberapa banyak penjualan yang telah dihasilkan oleh perusahaan di tahun sebelumnya (Rahmawati, 2016).…”

Section: Pengaruh Antara Sales Growth Terhadap Tax Avoidanceunclassified

“…Sales growth memiliki peran yang penting di dalam manajemen modal kerja, karena dapat menunjukkan seberapa besar hasil investasi yang diperoleh pada periode masa lalu serta memprediksi seberapa banyak penjualan yang akan didapat dimasa yang akan datang (Rahmawati, 2016). Manajemen sebagai pengambil keputusan dalam perusahaan, tentunya memiliki kesempatan untuk melakukan kebijakan pajak agresif demi memperbaiki laporan keuangan perusahaan (Masrullah, Mursalim, & Su'un, 2018).…”

Section: Pengaruh Antara Sales Growth Terhadap Tax Avoidanceunclassified

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Sales Growth dan Tax Avoidance dengan Kepemilikan Institusional Sebagai Variabel Pemoderasi

Safitri¹,

Damayanti

2021

persi

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Tax is an instrument that is needed in reducing the gap of state revenue, but, in fact, the tax revenue hasn’t reached the target yet due to tax avoidance. Tax avoidance is an arrangement to minimize or eliminate the tax burden borne. Some companies think that doing tax avoidance is a legal practice. Sales growth is important in a company, especially in working capital management, so the company can predict how much profit has been generated. However, whenever getting large profit, companies still practice tax avoidance. The existence of institutional ownership in the company can lead to a strict supervisory attitude towards management performance, so that the company performance increases and reduces the possibility of tax avoidance practices. The purpose of this study is to determine whether sales growth affects tax avoidance with institutional ownership as a moderating variable. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange in the period 2010-2017 obtained using the purposive sampling method. Data analysis uses descriptive statistics, stationarity test, and panel data regression analysis. The results showed that sales growth positively influenced tax avoidance

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Section: Pengaruh Antara Sales Growth Terhadap Tax Avoidanceunclassified

Sales Growth dan Tax Avoidance dengan Kepemilikan Institusional Sebagai Variabel Pemoderasi

Safitri¹,

Damayanti

2021

persi

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“…Significant (Anita et al, 2020;Arianandini & Ramantha, 2018;Ayu & Kartika, 2019;Ayuningtyas & Sujana, 2018;Fauzan et al, 2019; Indriyanti & Setiawan, 2019; Kimsen et al, 2019;Sucipto & Hasibuan, 2020;Tawang & Sari, 2017) (Alfina et al, 2018;Dewanti & Sujana, 2019;Jamaludin, 2020;Limbong & Nuryatno, 2019;Permata et al, 2018;Septiani & Muid, 2019) Company Growth (Tawang & Sari, 2017) (Hidayat, 2018) Institutional Ownership Structure (Tawang & Sari, 2017) (Arianandini & Ramantha, 2018) (Ayu & Kartika, 2019;Fitria, 2018;Masrullah et al, 2018;Windaryani & Jati, 2020) Based on this research gap, other variables are needed that can be a solution or intermediary between profitability, company growth, and institutional ownership structure, in influencing the tendency of corporate tax avoidance actions. Corporate social responsibility (CSR) is also an indicator of tax avoidance.…”

Section: Variablementioning

confidence: 99%

Is Corporate Social Responsibility Able to Mediate Increased Tax Avoidance?

Kiryanto

Rohmatika

Amilahaq

2021

JRAK

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This study aims to determine the effect of the variable profitability, company growth and institutional ownership structure on tax avoidance through corporate social responsibility. The sample used in this research is financial reports of manufacturing companies listed on the Indonesia Stock Exchange (BEI) 2016-2019, while the method in this study uses purposive sampling with a total of 32 samples of manufacturing companies. The analysis technique used is WarpPLS version 5.0. The results indicate that profitability and company growth have a positive and significant effect on corporate social responsibility, but institutional ownership structure has a negative insignificant effect on corporate social responsibility. Profitability has negative and significant impact toward tax avoidance, while company growth and institutional ownership structure has no significant impact toward tax avoidance. As for corporate social responsibility has negative and significant impact toward tax avoidance, and it could be intervening variable between company growth and tax avoidance. The research has implications for policy makers in this case the government that CSR is able to reduce tax avoidance. Therefore, the government always encourages companies to carry out CSR in order to reduce tax avoidance in the hope that tax revenues can increase.

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“…Sales growth reflects manifestations of past investment success and can be used as a prediction of future growth (Masrullah et al, 2018). Increased sales growth is likely to make the company a big profit, encouraging companies to practice tax avoidance (Dewinta and Setiawan, 2016).…”

Section: Sales Growthmentioning

confidence: 99%

Mining Companies Tax Avoidance Investigation by the Company Characteristics and CSR: Company Size as the Moderating Variable

Abdullah¹,

jupaing²,

Anwar³

et al. 2021

Minds

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This research aims to find the influence of capital intensity, sales growth, and CSR on tax avoidance and its strengthened impact on company size. The population in this study is all mining companies listed on the Indonesia Stock Exchange in 2014-2018. Determination of research samples based on purposive sampling method with a total of 85 data. Logistics regression analysis with MRA test with the strengthening company size. The results showed that capital intensity, sales growth, and CSR significantly positively affected tax avoidance. In addition, the results of this study also show that company size strengthens sales growth and CSR on tax avoidance with a significant favorable influence, and company size cannot strengthen capital intensity on tax avoidance.

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Pengaruh Kepemilikan Institusional, Komisaris Independen, Leverage Dan Sales Growth Terhadap Tax Avoidance Pada Perusahaan Manufaktur Di Bursa Efek Indonesia

Cited by 11 publications

References 0 publications

Sales Growth dan Tax Avoidance dengan Kepemilikan Institusional Sebagai Variabel Pemoderasi

Sales Growth dan Tax Avoidance dengan Kepemilikan Institusional Sebagai Variabel Pemoderasi

Is Corporate Social Responsibility Able to Mediate Increased Tax Avoidance?

Mining Companies Tax Avoidance Investigation by the Company Characteristics and CSR: Company Size as the Moderating Variable

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