Article Per Year (5 Year)
p-Index From 2021 - 2026
3.421
P-Index
This Author published in this journals
All Journal PERMANA Jurnal Ilmiah Manajemen "E M O R" Andalas obstetrics and gynecology journal Journal of Sharia Economics Jihbiz: Jurnal Ekonomi, Keuangan dan Perbankan Syariah Journal of Islamic Economics, Management, and Business (JIEMB) Jurnal Pengabdian Pada Masyarakat Indonesia (JPPMI) Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) SETARA: Jurnal Studi Gender dan Anak Maliki Islamic Economics Journal JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Journal International Dakwah and Communication Journal of Social Work and Empowerment JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Al-Aflah Journal of Accounting and Finance Jurnal Pengabdian Masyarakat ISEI BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Proceedings of International Conference on Islamic Economic Finance and Social Finance
Muttaqin, Ibnu
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

Published : 24 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : PERMANA

 1 
PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS, UKURAN PERUSAHAAN, DAN KARAKTERISTIK EKSEKUTIF TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia) Muttaqin, Ibnu; Alnur Dewi, Windi Niyyati; Nafi, Ilman
PERMANA Vol 8, No 1 (2016): Agustus
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (546.526 KB)

Abstract

This study aims to examine the effect of good corporate governace the extent of tax avoidance to companies manufacturing sector sub the food and beverage which is listed on the indonesia stock exchange . Elements of corporate governance that is used is the ownership of institutional, audits quality, independent commissioner, audit committee, profitability (return on assets), company size, and characteristic of executive (company risk). The population in this study was all companies manufacturing sector sub the food and beverage which is listed on the indonesia stock exchange 2011 until 2016. The study sample was determined by the purposive sampling method.The method of analysis that used is regression analysis multiple.The analysis showed that audits quality, audit committee, and company sizehas effect the tax avoidance. Whereas ownership institutional,independent commissioner, return on assets, and company risk has not effect the tax avoidance.Keywords: Corporate Governance, Ownership Institutional, Audit Quality, Independent Commissioner, Audit Committee, Return On Assets, Company Size, Company Risk , Tax Avoidance.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR), STRUKTUR KEPEMILIKAN, MANAJEMEN LABA, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK Noviyanti, Fanny Richa; Anggra, Eva; Muttaqin, Ibnu
PERMANA Vol 9, No 1 (2017): Agustus
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1127.417 KB)

Abstract

The purpose of this research is to analyze the effect of corporate social responsibility disclosure, ownership structure, earnings management, and leverage toward tax agressiveness. The population in this research are all companies listed on BEI with coal minning company as a sampel. Using purposive sampling as the sampling technique, 6 companies are selected as samples. The reasearch period used is 5 years period. Data analysis technique used in this research is multiple linear regression, which previously performed the descriptive statistics, the classic assumption test, and hypothesis testing. The results of this research in the first hypothesis shows that corporate social responsibility disclosure, ownership structure, earnings management, and leverage have no effect simultaneously toward tax agressiveness with significance level of 0,482. The second hypothesis showed the corporate social responsibility disclosure has no significant effect toward tax agressiveness on the level of 0,453. The third showed the ownership structure has no significant effect toward tax agressiveness on the level of 0.182. The fourth hypothesis showed that earnings management has no significant effect toward tax agressiveness on the level of 0.946, and the fifth hypothesis show leverage has no significant effect toward tax agressiveness on the level of 0,295.  Keywords: corporate social responsibility (CSR), ownership structure, earnings management, leverage, tax aggressiveness
Co-Authors A, Amirah Abdulloh Mubarok Abellia, Risma Fara Alnur Dewi, Windi Niyyati Amirah Andni, Riyan Anggra, Eva Ardianti, Ita Safitri Auliana, Dwi Avinash, Buschhaus Azzahra, Lailatul Maulida Baihaqi Fanani Bayu Tri Cahya Bevoor, Bevoor Catur Wahyudi, Catur Dian Rosita Dien Noviany Rahmatika Dzuriyah, Tsaniyatul Erlita, Ika Faiz Irsyad Prasetyo Hidayatun Nafiah, Hidayatun Istikomah Istikomah Johanna, Anne Kartika Sari, Windy Mardiyanto, Amanda Reza Widowati Maulydia, Siti Mei Rani Amalia Moh. Nurul Qomar, Moh. Nurul Mohammad Arridho Nur Amin Mudiarti, Hasna Na'imah, Nila Charirotan Nadhifah, Tuti Nafi, Ilman Noviyanti, Fanny Richa Panca Wahyuningsih Prasetyo, Ayu Tri Rahati, Yeni Ayu Risnawati, Heni Rizkiyah, Dwi Zuliana Saputra, Moch. Adika Sri Maryati Sri Murdiati Tasnim Nikmatullah Realita Tri Sulistiani Tri Sulistyani Wiyanti, Sari Wulandari, Santi Yuad, Haviz Yulistiowati, Melly Yuniarti Herwinarni