Pengaruh Manajemen Laba, Proporsi Komisaris Independen, Profitabilitas, Capital Intensity, Dan Likuiditas Terhadap Tax Aggressiveness (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2016)

Sufia, Leem; Riswandari, Ernie

doi:10.30813/jab.v11i2.1387

Cited by 3 publications

(5 citation statements)

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“…𝐵𝑒𝑏𝑎𝑛 𝑃𝑎𝑗𝑎𝑘 𝑃𝑒𝑛𝑔ℎ𝑎𝑠𝑖𝑙𝑎𝑛 𝐿𝑎𝑏𝑎 𝑆𝑒𝑏𝑒𝑙𝑢𝑚 𝑃𝑎𝑗𝑎𝑘 (Sugeng, Prasetyo, & Zaman, 2020) Komisaris Independen Menurut Sufia & Riswandari (2018), komisaris independen dapat diartikan sebagai seorang dewan komisaris suatu perusahaan yang tidak terhubung dalam segala hal dengan shareholder, tidak memiliki hubungan dengan direksi atau dewan komisaris serta tidak memiliki jabatan sebagai direktur dalam perusahaan terkait. Komisaris Independen ditujukan untuk meningkatkan sisi pengawasan terhadap perusahaan.…”

Section: 𝐸𝑇𝑅 =unclassified

“…Return on asset adalah salah satu rasio keuangan yang dapat digunakan untuk mengukur profitabilitas dari perusahaan (Ayem & Setyadi, 2019) (Sufia & Riswandari, 2018). Dengan kata lain, rasio yang dihasilkan dapat memberikan informasi mengenai jumlah besaran modal eksternal yang digunakan untuk membiayai operasional perusahaan (Wijaya & Saebani, 2019).…”

Section: Return On Assetunclassified

“…Semakin tinggi pajak yang dihasilkan maka tentunya akan membuat perusahaan melakukan kegiatan agresivitas pajak (Ayem & Setyadi, 2019). Laba yang besar dari suatu perusahaan juga tentunya akan membuat perusahaan dapat melakukan tax planning dalam perpajakan yang dijalankan oleh perusahaan (Sufia & Riswandari, 2018). Laba yang merupakan dasar dari pengenaan pajak tentunya akan sangat berpengaruh dalam perpajakan dan hal ini membuat wajib pajak tentunya akan mengakali nilai laba yang didapat oleh perusahaan.…”

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Pengaruh Komisaris Independen, Komite Audit dan Rasio Keuangan Perusahaan Terhadap Agresivitas Pajak

Bernhard,

Veny

2024

Owner

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Tax Aggressiveness is the company's actions to reduce the tax burden that must be paid by the company. Every company certainly wants a smaller tax burden. The tax burden is considered by the company as a deduction from the company's profit. Tax aggressiveness in a company can be done legally or illegally and it depends on the company's decision. This study aims to examine the effect of Independent Commissioners, Audit Committee, Return on Assets, Leverage, Capital Intensity, and Company Size on Tax Aggressiveness in consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. This research is a quantitative research with multiple linear regression analysis method processed using a data processing application, namely SPSS 26. The data used is secondary data obtained by library and documentation techniques. The sample selection method in this study used a purposive sampling method and obtained 24 companies with a total sample of 120 samples. Based on the research results, it can be concluded that the Independent Commissioner has a significant positive effect on tax aggressiveness and capital intensity has a significant negative effect on tax aggressiveness. While the Audit Committee, Return on Assets, Leverage, and Company Size have no significant effect on tax aggressiveness. However, if the Independent Commissioner, Audit Committee, Return on Assets, Leverage, Capital Intensity, and Company Size move simultaneously, the results will have a significant effect on Tax Aggressiveness.

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Section: 𝐸𝑇𝑅 =unclassified

Section: Return On Assetunclassified

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Pengaruh Komisaris Independen, Komite Audit dan Rasio Keuangan Perusahaan Terhadap Agresivitas Pajak

Bernhard,

Veny

2024

Owner

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“…According toDamayanti & Susanto (2015) Company size is a classification based on the total assets owned. Company size can be interpreted as a scale where companies can be classified in size according to various ways, one of which is by the size of the assets owned (Susilowati et al, 2018). The total value of assets/assets is usually of greater value, so the total asset value is simplified using the natural logarithm without changing the proportion of the actual number of assetsChristy & Subagyo (2019) And Barley (2018) also stated that company size is a factor that causes tax avoidance.…”

Section: The Relationship Of Leverage On Tax Avoidancementioning

confidence: 99%

The Effect Of Leverage, Company Size, Company Risk On Tax Avoidance In 2020-2022

Sari,

Ramli

2023

JIAKES

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The aim of this research is to see the effect of leverage, company size and company risk on tax avoidance. In this research, 18 companies were selected using purposive sampling criteria with a total of 54 objects studied in manufacturing companies in the raw materials sector during the period 2020 to 2022. The data used is secondary data in the form of financial reports obtained from the website www.idx.co .id was measured using the SPSS27 research tool with multiple linear regression analysis. The results of this research show that the variables leverage, company size and company risk have a positive and significant effect on tax avoidance. The R Square value is 44.8% of the variables leverage, company size and company risk, while the remaining 55.2% is influenced by variables outside this research. This research can provide insights and considerations for companies, it is recommended that they be careful in making decisions regarding increasing debt. This is because high debt can create risks that can result in companies facing potential bankruptcy and tax avoidance practices. Keywords : Leverage, Company Size, Company Risk and Tax Avoidance

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“…Tingkat profitabilitas yang tinggi memiliki kemampuan untuk mengelola sumber daya melalui pemilihan prosedur akuntansi yang mendukung dalam mengefisienkan beban pajak yang harus dibayar. Selain itu, perusahaan dengan tingkat profitabilitas yang tinggi memiliki peluang untuk memanfaatkan insentif pajak secara agresif sehingga beban pajak yang terutang dapat menjadi lebih kecil dari yang seharusnya (Sufia & Riswandari, 2018). Hasil ini sejalan dengan penelitian yang dilakukan sebelumnya oleh Sufia dan Riswandari (2018), Sidik dan Suhono (2020), dan Dinar et al (2020) yang mengungkapkan bahwa profitabilitas berpengaruh negatif terhadap agresivitas pajak.…”

Section: Pengaruh Profitabilitas Terhadap Agresivitas Pajakunclassified

Pengaruh profitabilitas, capital intensity, dan leverage terhadap agresifitas pajak pada perusahaan perbankan yang terdaftar di BEI tahun 2016-2020

Dewi

Oktaviani

2022

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This study aims to test whether profitability, capital intensity and liquidity have an effect on tax aggressiveness. This research is included in quantitative research, using secondary data in the form of annual reports or company financial statements. The objects in this study are banking companies listed on the Indonesia Stock Exchange for the 2016-2020 period, with the number of samples used as many as 26 companies. Sampling was carried out using a non-probability sampling purposive sampling method, with the criteria of 1) banking companies that were consistently listed on the IDX for the 2016-2020 period, 2) banking companies that presented financial statements in rupiah currency for the 2016-2020 period, 3) companies banking company banking that has a financial year ending on December 31 for the 2016-2020 period, 4) banking companies that are not at the break-even point or experiencing losses during the 2016-2020 period, 5) corporate banking that does not have an ETR value <0 or > 1. This study uses panel data regression analysis technique using Eviews 12. The results of this study indicate that the profitability variable has a significant negative effect on tax aggressiveness, the capital intensity variable has no significant effect on tax aggressiveness, and the leverage variable is not significant. effect on tax aggressiveness.

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Pengaruh Manajemen Laba, Proporsi Komisaris Independen, Profitabilitas, Capital Intensity, Dan Likuiditas Terhadap Tax Aggressiveness (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2016)

Cited by 3 publications

References 1 publication

Pengaruh Komisaris Independen, Komite Audit dan Rasio Keuangan Perusahaan Terhadap Agresivitas Pajak

Pengaruh Komisaris Independen, Komite Audit dan Rasio Keuangan Perusahaan Terhadap Agresivitas Pajak

The Effect Of Leverage, Company Size, Company Risk On Tax Avoidance In 2020-2022

Pengaruh profitabilitas, capital intensity, dan leverage terhadap agresifitas pajak pada perusahaan perbankan yang terdaftar di BEI tahun 2016-2020

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