Pengaruh Profitabilitas, Leverage Dan Corporate Governance Terhadap Perencanaan Pajak Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2017

Rahmadini, Indah; Ariani, Nita Erika

doi:10.24815/jimeka.v4i1.10805

Cited by 18 publications

(30 citation statements)

References 1 publication

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“…This theory does not apply to property and real estate companies listed on the IDX because investors and other stakeholders can directly observe the development of the company by seeing how many large governments projects the company has handled directly which shows that the company has selling power. The results of this test state that information asymmetry does not affect firm value which is supported by research conducted by Azari & Facrizal (2017), that information asymmetry does not affect firm value. Research conducted by Safitri et al (2021), shows that information asymmetry has no effect on firm value with a sample of 9 companies.…”

Section: Resultssupporting

confidence: 53%

“…Differences in research results were found by Noviadewi & Mulyani (2020), who states that information asymmetry has no negative effect on firm value. According to Azari & Facrizal (2017), information asymmetry has no significant effect on firm value. According to Safitri et al (2021), found that information asymmetry has no effect on firm value.…”

Section: Introductionmentioning

confidence: 99%

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How the information asymmetry determine firm value?

Santra¹,

Wirga²,

Sanjaya³

et al. 2023

ijbem

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Firm value is the price that prospective buyers are willing to pay if the company is sold. The purpose of this study is to determine the effect of information asymmetry on firm value. The population of this study are all Property and Real Estate Sector Companies listed on the Indonesia Stock Exchange for the 2020-2022 period, namely 40 companies. The samples used were 120 samples. The sampling technique used purposive sampling technique. The data used is secondary data, namely the company's financial statements. Data analysis in this study is multiple regression analysis. The results of the study show that information asymmetry has no effect on firm value.

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Section: Resultssupporting

confidence: 53%

Section: Introductionmentioning

confidence: 99%

How the information asymmetry determine firm value?

Santra¹,

Wirga²,

Sanjaya³

et al. 2023

ijbem

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show abstract

“…Mekanisme corporate governance dapat berjalan dengan baik apabila perusahaan mampu menerapkan lima prinsip corporate governance dengan kerjasama yang baik antara manajemen perusahaan, dewan direksi, para pemegang saham, dan pemangku kepentingan lainnya (Marfirah & Syam, 2016). Menurut Sutedi (2012) dalam Pratiwi et al, (2016), mekanisme corporate governance dibagi 2022.…”

Section: Mekanisme Corporate Governanceunclassified

Mekanisme Corporate Governance dan Corporate Social Responsibility terhadap Tax Avoidance pada Perusahaan Sektor Pertambangan Batu Bara

Kirana

Sundari²

2022

JOMB

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This study aims to empirically examine the effect of corporate governance mechanisms as proxied by institutional ownership, independent commissioners, and audit committees as well as the implementation of corporate social responsibility on tax avoidance. This research method is descriptive communicative. The research was conducted on coal mining sector companies listed on the IDX for the 2017-2019 period. The research data used is secondary data obtained from the annual report. The research sample is 66 annual reports from 22 coal mining sector companies. The research data was processed and analyzed using SPSS 25 software. The data analysis method used descriptive statistics and multiple linear regression. The results showed, a) the t-value of institutional ownership was 1.023 with a significance value of 0.310>0.05; b) the t value of the independent board of commissioners is 0.527 with a significance value of 0.600>0.05; c) the audit committee t value is 0.213 with a significance value of 0.832>0.05; d) the t value of CSR is negative at -0.265 with a significance value of 0.792>0.05. In conclusion, the corporate governance mechanism which is proxied by institutional ownership, independent board of commissioners, and audit committee as well as corporate social responsibility does not contribute to tax avoidance in coal mining sector companies listed on the IDX. Keywords: Corporate Governance, Corporate Social Responsibility, Independent Board of Commissioners, Institutional Ownership, Audit Committee

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“…Leverage mengukur sejauh mana perusahaan menggunakan hutang (Kurniasih & Ratna Sari, 2013). Perusahaan harus mengetahui besarnya tingkat risiko agar dapat meningkatkan volume kegiatan usaha dan operasi perusahaan (Marfiah & BZ, 2016). Beberapa riset sebelumnya oleh Ardianti (2020); Mahdiana & Amin (2020); Pratiwi et al (2021) menunjukkan bahwa Leverage memiliki pengaruh positif atas penghindaran pajak.…”

Section: 𝐷𝑒𝑏𝑡 𝑡𝑜 𝐸𝑞𝑢𝑖𝑡𝑦 𝑅𝑎𝑡𝑖𝑜 = 𝑇𝑜𝑡𝑎𝑙 𝐻𝑢𝑡𝑎𝑛𝑔 𝑇𝑜𝑡𝑎𝑙 𝐸𝑘𝑢𝑖𝑡𝑎𝑠unclassified

Profitability, Leverage, dan Tax Avoidance Perusahaan Tambang di Indonesia

Rakhmawati

Restuti

2022

AKTSAR

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This study investigates the effects profitability and leverage on tax avoidance. This study used a quantitative approach supported by secondary data. The population of this study comprises all mining companies listed on the Indonesian Sharia Stock Index (ISSI). The sample was 11 companies according to the specified criteria selected by the purposive sampling method. Based on a panel data regression analysis, the results of this study indicate that profitability and leverage negatively affects tax avoidance. Overall, the model supported that profitability and leverage significantly affect tax avoidance. According to the analysis, where the tendency of tax avoidance is more influenced by profitability, the implications for a government policy related to tax avoidance practices are concentrated on the profitability aspect.

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Pengaruh Profitabilitas, Leverage Dan Corporate Governance Terhadap Perencanaan Pajak Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2017

Cited by 18 publications

References 1 publication

How the information asymmetry determine firm value?

How the information asymmetry determine firm value?

Mekanisme Corporate Governance dan Corporate Social Responsibility terhadap Tax Avoidance pada Perusahaan Sektor Pertambangan Batu Bara

Profitability, Leverage, dan Tax Avoidance Perusahaan Tambang di Indonesia

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