Pengaruh Profitabilitas, Leverage, Kepemilikan Institusional Dan Capital Intensity  Terhadap Penghindaran Pajak Di Bursa Efek Indonesia

Zainuddin, Zainuddin -; Anfas,

doi:10.31605/jepa.v3i2.918

Cited by 7 publications

(11 citation statements)

References 11 publications

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“…Leverage is a financial ratio that reflects the relationship between debt and capital assets (Zainuddin & Anfas, 2021). One of the actions taken is to use the leverage ratio that can affect interest expenses.…”

Section: The Effect Of Leverage On Tax Avoidancementioning

confidence: 99%

“…This is proved by the research of Sinaga & Suardikha (2019), which states that capital intensity has a negative effect on tax avoidance. Zainuddin & Anfas, (2021) state that capital intensity has a negative effect on tax avoidance. Capital intensity has a negative and insignificant effect (Apsari & Supadmi, 2018).…”

Section: H1: Leverage Has a Positive Effect On Tax Avoidancementioning

confidence: 99%

“…Leverage is a ratio used by companies to measure assets funded by debt (Oktaviani et al, 2021). Institutional ownership is shares owned by institutions (Zainuddin & Anfas, 2021). The use of leverage in reducing the company's tax burden often occurs in companies.…”

Section: Leverage Interaction With Institutional Ownership On Tax Avo...mentioning

confidence: 99%

See 2 more Smart Citations

Tax Avoidance: Overview of Companies in Indonesia

Oktaviani

2023

J. Keuang. dan Perbank.

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This study aims to examine and analyzed the effect of leverage and capital intensity on tax avoidance with independent commissioner and institutional ownership as moderating variables. The population in this study is the manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The techniques of determining the sample used was purposive sampling and obtained 75 samples. The analysis used is Panel Data Moderate Regression Analysis (MRA) using software eviews 9. The result of the analysis showed that leverage and capital intensity have no effect on tax avoidance. Independent commissioner does not moderate the effect of leverage on tax avoidance. Independent commissioner could enervate the moderate effect of capital intensity on tax avoidance. Institutional ownership is unable to moderated the effect of leverage and capital intensity on tax avoidance

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Section: The Effect Of Leverage On Tax Avoidancementioning

confidence: 99%

Section: H1: Leverage Has a Positive Effect On Tax Avoidancementioning

confidence: 99%

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Tax Avoidance: Overview of Companies in Indonesia

Oktaviani

2023

J. Keuang. dan Perbank.

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“…Kepemilikan institusional dapat diartikan sebagai kepemilikan saham yang dimiliki oleh pemerintah, investor luar negeri, perusahaan asuransi maupun bank yang memiliki peranan lebih besar dalam pengawasan terhadap manajemen perusahaan (Dewi & Jati, 2014). Kepemilikan institusional adalah kepemilikan saham perusahaan yang dimiliki oleh institusi atau lembaga seperti perusahaan asuransi, bank, perusahaan investasi dan kepemilikan institusi lain (Zainuddin & Anfas, 2021).…”

Section: Kepemilikan Institusionalunclassified

Tax Avoidance di Indonesia dan Faktor-Faktor yang Mempengaruhinya

Zainuddin

Tuwow²,

Anfas³

2022

JOMB

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This study aims to prove the effect of Institutional Ownership, Proportion of Independent Commissioners, Audit Committee, Sales Growth, Leverage, Capital Intensity and Inventory Intensity on Tax Avoidance. The sample of this research is 188 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sample selection method used was purposive sampling and obtained a sample of 30 companies. The data analysis technique used is multiple linear regression. The results of this study indicate that. Institutional ownership has no effect on Tax Avoidance, the proportion of Independent Commissioners has no effect on Tax Avoidance, the Audit Committee has no effect on Tax Avoidance, Sales Growth has no effect on Tax Avoidance, Leverage has no effect on Tax Avoidance, Capital Intensity has no effect on Tax Avoidance, and Inventory Intensity has no effect on Tax Avoidance. In conclusion, the effect on Tax Avoidance is the proportion of independent commissioners and sales growth. Keywords: Capital Intensity, Inventory Intensity, Institutional Ownership, Audit Committee, Leverage, Sales Growth, Proportion of Independent Commissioners, Tax Avoidance

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“…According to Sutama and Lisa (2018) , leverage is a ratio that calculates how much of a company's assets are financed by its liabilities. Leverage is a comparison of the total debt used by a company for its operational activities (Zainuddin and Anfas, 2021) . According to Fitri and Munandar (2018) they argue that how much a company is funded by debt is determined by a ratio called leverage.…”

Section: Introductionmentioning

confidence: 99%

The Influence Of Firm Size, Leverage, Liquidity, Cash Turnover On Profitability

Gunawan,

Ramli

2023

JIAKES

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This research was conducted to determine and analyze the influence of firm size, leverage, liquidity, cash turnover on profitability in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the period 2018-2022 with a population of 26 companies. The sampling technique used in this research was purposive sampling and the number obtained was 12 companies. Data analysis method using multiple regression, classical assumptions, and SPSS assistance. The results of this research show that the company size variable has a negative effect on profitability. The leverage variable has a negative effect on profitability. The liquidity variable has a positive effect on profitability. The cash turnover variable has a negative effect on profitability. Keywords: firm size, leverage, liquidity, cash turnover, profitability

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Pengaruh Profitabilitas, Leverage, Kepemilikan Institusional Dan Capital Intensity Terhadap Penghindaran Pajak Di Bursa Efek Indonesia

Cited by 7 publications

References 11 publications

Tax Avoidance: Overview of Companies in Indonesia

Tax Avoidance: Overview of Companies in Indonesia

Tax Avoidance di Indonesia dan Faktor-Faktor yang Mempengaruhinya

The Influence Of Firm Size, Leverage, Liquidity, Cash Turnover On Profitability

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