Pengaruh Transfer Pricing, Kepemilikan Institusional dan Kompensasi Rugi Fiskal terhadap Tax Avoidance Studi Kasus Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019

Wardana, Puja Gusti; Asalam, Ardan Gani

doi:10.37676/ekombis.v10i1.1699

Cited by 6 publications

(8 citation statements)

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“…Several previous studies have examined the effect of Leverage and Profitability Fiscal Loss Compensation on Tax Avoidance. Research from Andriyani and Mahpudin (2021) shows that Fiscal Loss Compensation affects Tax Avoidance, in contrast to a study conducted by Wardana and Asalam (2022) that fiscal loss compensation does not affect Tax Avoidance. Eneksi and Shandy's research (2019) results show that leverage affects tax avoidance.…”

Section: Introductioncontrasting

confidence: 73%

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Analysis Of Fiscal Loss Compensation in Strengthening Factors Affecting Tax Avoidance

Reschiwati,

Khoirunnissa Haniifah

2023

JRAA

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DIn tax avoidance, company management often uses ways to reduce the tax burden. This study examines and analyzes the factors influencing tax avoidance (TA). These factors are leverage (DAR) and profitability (ROA). Another objective is to test whether fiscal compensation Loss (FLC) can strengthen the effect of DAR and ROA on ROA. The population is a consumer goods manufacturing company registered on the IDX for 2017-2021. Sample selection Data collection using purposive sampling Based on the existing criteria, 29 companies were selected as a sample with a five-year observation period, so the number of observations was 145. The test carried out was panel data regression analysis. Results This study shows that DAR does not affect TA, ROA affects TA, and DAR and ROA affect TA. FLC is proven to strengthen the impact of DAR on TA. The novelty of this study is to use Fiscal Loss Compensation as a moderating variable, not as an independent variable as in previous studies. The results of this study indicate that investors can use tax avoidance as an essential aspect in making investment decisions in companies because this aspect can measure a company's ability to generate returns on investments made by the company.

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Section: Introductioncontrasting

confidence: 73%

“…Fiscal losses to the company were not carried out intentionally, but losses did occur in that period. Wardana and Asalam. (2022) and Anarky and Bustari (2021) conducted study results that concluded no effect between fiscal loss compensation and tax avoidance.…”

Section: Fiscal Loss Compensation On the Effect Of Probability On Tax...mentioning

confidence: 99%

Analysis Of Fiscal Loss Compensation in Strengthening Factors Affecting Tax Avoidance

Reschiwati,

Khoirunnissa Haniifah

2023

JRAA

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“…Transaksi hubungan istimewa berpengaruh terhadap agresivitas pajak. Transaksi hubungan istimewa merupakan kebijakan penentuan harga transfer antar transaksitransaksi kepada pihak berelasi yang sering digunakan oleh perusahaan multinasional untuk mentransfer keuntungan untuk menghindari beban pajak tanggungannya (Putri & Mulyani, 2020) Untuk meningkatkan agresivitas pajak dengan memperhatikan harga transfer, maka yang harus dilakukan oleh perusahaan adalah dengan mentrasfer hasil dari kekayaan yang dimiliki oleh perusahaan di dalam negeri dengan perantara ke perusahaan yang terdapat di luar negeri dengan tujuan untuk mendapatkan tarif pajak yang lebih kecil (Wardana & Asalam, 2022). Oleh karena itu, hipotesis yang akan diuji dalam penelitian ini adalah: H2: Transaksi hubungan istimewa berpengaruh terhadap agresivitas penghindaran pajak.…”

Section: Pengaruh Transaksi Hubungan Istimewa Terhadap Agresivitas Pe...unclassified

UKURAN PERUSAHAAN, TRANSAKSI HUBUNGAN ISTIMEWA, DAN STRUKTUR MODAL PERUSAHAAN TERHADAP AGRESIVITAS PENERIMAAN PAJAK PADA PERUSAHAAN PROPERTY & REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021

Rachmawati,

Kuntadi,

Pramukty

2023

SJRI

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Penelitian ini bertujuan untuk menguji dan menganalisis Ukuran Perusahaan, Transaksi Hubungan Istimewa, dan Struktur Modal Perusahaan Terhadap Agresivitas Penerimaan Pajak pada Perusahaan Property & Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021. Populasi dalam penelitian ini adalah seluruh perusahaan sektor Property & Real Estate yang terdaftar di Bursa Efek Indonesia tahun 2019-2021.Teknik pengambilan sampel yang digunakan yaitu metode purposive sampling dan diperoleh data sebanyak 60 sampel. Metode analisis yang digunakan adalah Regresi Data Panel. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan uji hipotest menggunakan aplikasi statistik yaitu Eviews versi 12. Hasil penelitian menunjukkan bahwa ukuran perusahaan tidak berpengaruh signifikan positif terhadap agresivitas penerimaan pajak, transaksi hubungan istimewa tidak berpengaruh signifikan positif terhadap agresivitas penerimaan pajak, dan struktur modal perusahaan berpengaruh signifikan positif terhadap agresivitas penerimaan pajak

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“…Dana APBN 80% berasal dari perpajakan yang membuktikan bahwa pajak menjadi andalan pendapatan nasional (Fatimah et al, 2021). Dalam meningkatkan penerimaan pajak pemerintah berusaha untuk menyempurnakan peraturan perpajakan yang berlaku (Wardana & Asalam, 2022). Selain itu, untuk meningkatkan penerimaan pajak daerah dapat dilakukan melalui efisiensi pemungutan pajak dan retribusi (Ruliana, 2015).…”

Section: Pendapatan Asli Daerah (Pad)unclassified

Analisis Tingkat Keberhasilan Pemungutan Pajak Daerah Dan Retribusi Daerah Pada Pemerintah Kota Mataram

Mustiani

Effendy

Nurabiah

2022

Ecombis. Rev. J. Ilm. Eco. and Bussines.

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This study aims to determine the level of success in collecting local taxes and local levies on the local government of Mataram City. The research method used is descriptive quantitative approach with data collection techniques through documentation. The sample is the BKD of Mataram City as the institution in charge of managing the APBD and acting as the Regional General Treasurer (BUD). The results of this study can be concluded that the effectiveness or success rate of tax collection is considered very successful with an average effectiveness for 5 years of 103% so that the Mataram City Regional Finance Agency can be said to be very successful in collecting taxes which are its responsibility with the highest average effectiveness. namely the underground water tax with an effectiveness percentage of 113% because every year there are additional new tax objects along with the increasing number of buildings such as hotels that require groundwater in their management and the lowest average effectiveness is the swiftlet nest tax with a percentage of 7% because it is not a tax potential and tax officials have difficulty in finding entrepreneurs to know the harvest period. While the effectiveness of regional retribution is considered less successful with an average effectiveness for 5 years of 79% so that each SKPD can be said to be less successful in maximizing the potential for retribution it manages with the highest average effectiveness, namely business service retribution with a percentage of 94% and an average effectiveness The lowest average is general service fees with a percentage of 77%. This is because in the retribution grouping there are various types of retribution which are managed by each SKPD so that many factors can affect the achievement of the retribution target. In addition, information regarding the reasons for achieving or not the retribution target is still lacking because the research was only conducted at the Mataram City Regional Finance Agency. The novelty of this research is that researchers analyze the effectiveness of each type of tax and retribution grouping in the city of Mataram. Theoretically, this research can provide broad implications regarding stewardship theory. Practically, this research has implications for the Regional Finance Agency to be better in terms of facilitating the community to pay taxes and being able to monitor each OPD in order to increase their retribution income. Policy-wise, this research has implications for the Regional Finance Agency in order to issue a policy regarding the tax and levy management system that needs to be implemented so that future management can be better and maximal with the condition that the collectors and those who are collected do not feel disadvantaged.

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Pengaruh Transfer Pricing, Kepemilikan Institusional dan Kompensasi Rugi Fiskal terhadap Tax Avoidance Studi Kasus Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019

Cited by 6 publications

References 0 publications

Analysis Of Fiscal Loss Compensation in Strengthening Factors Affecting Tax Avoidance

Analysis Of Fiscal Loss Compensation in Strengthening Factors Affecting Tax Avoidance

UKURAN PERUSAHAAN, TRANSAKSI HUBUNGAN ISTIMEWA, DAN STRUKTUR MODAL PERUSAHAAN TERHADAP AGRESIVITAS PENERIMAAN PAJAK PADA PERUSAHAAN PROPERTY & REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021

Analisis Tingkat Keberhasilan Pemungutan Pajak Daerah Dan Retribusi Daerah Pada Pemerintah Kota Mataram

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