The Effect of Profitability, Liquidity, Leverage, Capital Intensity and Firm Size on Tax Aggressiveness With Market Performance as an Intervening Variable (Banking Companies Listed on Indonesia Stock Exchange in 2014 - 2018)

Santini, Adilah Layung; Indrayani, Emmy

doi:10.35760/eb.2020.v25i3.2853

Cited by 7 publications

(8 citation statements)

References 9 publications

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“…The results of this study are not in line with previous research by (Apriyani & Harnovinsah, 2019;Ariawan & Setiawan, 2017;K. S. Dewi & Yasa, 2020;Firdayanti & Kiswanto, 2020;Handayani, 2019;Herlinda & Rahmawati, 2021;Kariimah & Septiowati, 2019;Nurhandono & Firmansyah, 2017;Octaviani & Sofie, 2019;Ogbeide, 2017;Ramadani & Hartiyah, 2020;Santini & Indrayani, 2020). The influence of leverage is not significant in this study because leverage (DER) has an average value of 0.79 indicating that the company has complied with the regulations of the Director General of Taxes Number 25/PJ/2017 which stipulates that the maximum DER is 4:1.…”

Section: Methodscontrasting

confidence: 92%

Good Corporate Governance Effectiveness Mechanism, Special Relationship Transactions, and Leverage on Tax Aggressiveness

Santoso,

Utami

2023

JOSR

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This study examines how effective good corporate governance, control of related party transactions, and leverage are in reducing tax aggressiveness. The research methodology involves cross-sectional and time-series analysis of manufacturing companies listed on the IDX from 2017-2021. Through purposive sampling, 200 observational samples were collected and tested using E-views 12, which produced a random effect model as the best regression model. The findings indicate that good corporate governance with institutional ownership proxies, audit committee activities, and the proportion of independent commissioners did not significantly reduce tax aggressiveness. Leverage with debt-equity ratio proxies also did not demonstrate a significant effect. However, related party transactions had a significant effect in increasing management opportunities to carry out tax aggressiveness. If good corporate governance implementation is not maximized and there is unfairness in related party transactions, it may indicate aggressive tax avoidance.

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Section: Methodscontrasting

confidence: 92%

Good Corporate Governance Effectiveness Mechanism, Special Relationship Transactions, and Leverage on Tax Aggressiveness

Santoso,

Utami

2023

JOSR

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“…Entity size is measured from the entity's size by looking at the total assets in the financial statements (Santini & Indrayani, 2020). If the total assets of an entity increase, business complexity will also increase.…”

Section: Figure 1 Research Conceptual Frameworkmentioning

confidence: 99%

The Impact of the Influence of Profitability, Company Size, and Leverages on Tax Avoidance

Paraswati,

Purwaningsih

2024

RISET

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The research aims to empirically test the influence of profitability, company size, and leverage on tax avoidance. The independent variables are profitability with the Net Profit Margin, firm size with the natural logarithm of total assets, leverage with debt to equity ratio and the dependent variable uses tax avoidance with the Effective Tax Rate minus the Cash Effective Tax Rate. The samples tested in the research were the substance of the property and real estate subsector listed on the IDX for the 2019 to 2021 period. There are financial reports for 17 entities, with 51 data assessed as meeting the criteria. The research method uses descriptive statistical tests, which then perform classical tests of hypotheses, including normality, heteroskedasticity, multicollinearity, and autocorrelation. In addition, the hypothesis regarding the influence of the independent variable on the dependent variable is tested. This test uses F-test statistics (simultaneous), T-test (partial), and coefficient of determination, which are then continued in the study using multiple regression analysis. Based on the subtest results, it was found that profitability and debt have significantly favorable effects on tax avoidance and that firm size has no effect on tax avoidance.

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“…Sehingga, perencanaan pajak sangat mungkin terjadi dengan memanfaatkan pemilihan metode akuntansi. Pernyataan ini didukung dengan hasil penelitian yang dilakukan oleh (Hazir, 2019), (Kim & Im, 2017), (Nuryatun & Mulyani, 2020), (Santini & Indrayani, 2020), dan (Ayem & Setyadi, 2019) menyatakan bahwa capital intensity ratio berpengaruh terhadap perencanaan pajak yang dilakukan perusahaan.…”

Section: Capital Intensity Ratiounclassified

Determinan Perencanaan Pajak Perusahaan Pertambangan di Indonesia

Agustina¹,

Mie²,

Firza³

2022

Owner

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This research aims to determine the effect of corporate governance as measured by institutional ownership, the proportion of independent commissioners, audit committee, and board of director also solvability, profitability, company size, growth opportunity, and capital intensity ratio on tax planning. The population in this research were all mining companies listed on Indonesia stock exchange for the 2015-2018 with the sampling technique used was purposive sampling. This type of research was causal associative, with data analysis method, namely confirmatory factor analysis and then continued with multiple regression analysis. The result of the factor test indicate that the audit committee is not a determinant of tax planning. Based on the results of regression analysis shows that simultaneously, institutional ownership, the proportion of independent commissioners, board of directors, solvency, profitability, company size, growth opportunity, and capital intensity ratio have an effect on tax planning. While partially, the results of the study indicate that institutional ownership, profitability, growth opportunity, and capital intensity ratio can be determinants that affect corporate tax planning. Meanwhile, the proportion of independent commissioners, board of directors, solvency, and company size partially not influence the company to do the tax planning. From results of this research, the government is expected will pay more attention to the grey area that can be used by companies as a gap to reduce tax payments which results in reduced state revenues.

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The Effect of Profitability, Liquidity, Leverage, Capital Intensity and Firm Size on Tax Aggressiveness With Market Performance as an Intervening Variable (Banking Companies Listed on Indonesia Stock Exchange in 2014 - 2018)

Cited by 7 publications

References 9 publications

Good Corporate Governance Effectiveness Mechanism, Special Relationship Transactions, and Leverage on Tax Aggressiveness

Good Corporate Governance Effectiveness Mechanism, Special Relationship Transactions, and Leverage on Tax Aggressiveness

The Impact of the Influence of Profitability, Company Size, and Leverages on Tax Avoidance

Determinan Perencanaan Pajak Perusahaan Pertambangan di Indonesia

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