Struktur Kepemilikan Dan Karakteristik Perusahaan Terhadap Agresivitas Pajak Perusahaan Manufaktur Di Indonesia

Pratama, Nova Choirul Anwar; Nurlaela, Siti; Titisari, Kartika Hendra

doi:10.30630/jam.v15i1.63

Cited by 4 publications

(2 citation statements)

References 10 publications

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“…Proporsi kepemilikan saham yang terdapat pada sebuah perusahaan, serta bagaimana tindakan yang dilakukan pemilik saham tersebut. Struktur kepemilikan yang dipilih pada penelitian ini adalah kepemilikan institusional (Choirul Anwar Pratama et al, 2020). Menurut (Nurkhin 2019) menyatakan bahwa semakin tinggi kepemilikan institusional maka akan semakin meningkatkan pengawasan eksternal terhadap perusahaan.…”

Section: Pendahuluanunclassified

Struktur Modal sebagai Moderating pada Berbagai Faktor yang Mempengaruhi Solvabilitas Perusahaan

Noor Hasanah,

Agustina

2023

jtear

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This research aims to present empirical evidence regarding the influence of asset structure, ownership structure, and sales growth moderated by capital structure on solvency. This is a quantitative research study. The research subjects are companies in the Building Construction sub-sector listed on the Indonesia Stock Exchange from 2019 to 2021. The sample selection utilized purposive sampling, resulting in 15 companies that met the criteria and were observed over a period of 3 years. The data used in this research are secondary data derived from the companies' annual reports. For data analysis, descriptive statistical analysis techniques and data tests using SmartPLS 3.00 were employed. Based on the hypothesis test results, this research indicates that the variables of asset structure (X1), ownership structure (X2), and sales growth (X3) do not have a significant impact on solvency (Y). This can be observed in the case of (X1) towards (Y) where the obtained P-Value is 0.953 > 0.05, and t-value is 0.059 < 1.96. Similarly, (X2) towards (Y) shows a P-Value of 0.904 > 0.05, and t-value is 0.120 < 1.96. Additionally, (X3) towards (Y) reveals a P-Value of 0.966 > 0.05, and t-value is 0.043 < 1.96. Furthermore, the capital structure (Z) does not have the ability to moderate the influence of asset structure (X1), ownership structure (X2), and sales growth (X3) on solvency (Y). This can be observed in the case of (X2.Z) towards (Y) where the P-Value is 0.858 > 0.05, and t-value is 0.179 < 1.96, as well as (X3.Z) towards (Y) with a P-Value of 0.486 > 0.05 and t-value of 0.697 < 1.96. Conversely, capital structure (Z) has a significant impact on solvency (Y), as evident from the P-Value of 0.000 > 0.05 and t-value of 4.210 < 1.96.

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Section: Pendahuluanunclassified

Struktur Modal sebagai Moderating pada Berbagai Faktor yang Mempengaruhi Solvabilitas Perusahaan

Noor Hasanah,

Agustina

2023

jtear

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“…The company's income is decreasing and not optimal because it is burdened by taxes on company income (Choirul Anwar Pratama et al, 2020). When viewed from the company's perspective, tax obligations are one of the significant expenses that have an impact on the company's lack of income.…”

Section: Tax Aggressivenessmentioning

confidence: 99%

Effect of Characteristics of the Commissioners, Ownership Structure, and Financial Difficulties on Tax Aggressiveness

Christofel

Dewi

2022

Acc. J. Binaniaga

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Tax aggressiveness is one of the business’ aggressive tax practices both legally and illegally through the use of loopholes in tax regulations aimed at reducing taxable income. The purpose of this research is to provide empirical data about the effect of the characteristics of the commissioners, ownership structure, and financial difficulties on tax aggressiveness. The population in this research are manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This research used a purposive sampling method in sampling. The results of hypothesis testing show that the variables of gender diversity, managerial ownership, concentration of ownership, and financial difficulties have a significant positive effect on tax aggressiveness

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Managerial abilities, financial reporting quality, tax aggressiveness: Does corporate social responsibility disclosure matter in an emerging market?

Vito

Firmansyah

Qadri

et al. 2022

CGOBR

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This study empirically examines the association of managerial ability and financial reporting quality (represented by accrual earnings management and real earnings management) on tax aggressiveness. Besides, this study employs corporate social responsibility disclosure as a moderating variable. The analysis was conducted on 44 manufacturing companies listed on the Indonesia Stock Exchange (IDX) selected through purposive sampling from 2014 up to 2019 so that 264 observations were obtained. This study uses two multiple-linear regression models with panel data. This study finds that managerial ability is negatively associated with tax aggressiveness. Meanwhile, accrual earnings management is positively associated with tax aggressiveness, while real earnings management is not associated with tax aggressiveness. The results also suggest that corporate social responsibility disclosure strengthens the negative association between managerial abilities and tax aggressiveness but fails to moderate the association between real earnings management and accrual earnings management with tax aggressiveness. This study shows that the Indonesian Tax Authority should formulate tax policies and incentives to stimulate companies to be more involved in sustainable activities and make excessive social responsibility disclosure

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Struktur Kepemilikan Dan Karakteristik Perusahaan Terhadap Agresivitas Pajak Perusahaan Manufaktur Di Indonesia

Cited by 4 publications

References 10 publications

Struktur Modal sebagai Moderating pada Berbagai Faktor yang Mempengaruhi Solvabilitas Perusahaan

Struktur Modal sebagai Moderating pada Berbagai Faktor yang Mempengaruhi Solvabilitas Perusahaan

Effect of Characteristics of the Commissioners, Ownership Structure, and Financial Difficulties on Tax Aggressiveness

Managerial abilities, financial reporting quality, tax aggressiveness: Does corporate social responsibility disclosure matter in an emerging market?

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