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All Journal E-Jurnal Manajemen Trisakti School of Management (TSM) E-Jurnal Akuntansi TSM
SUSANTY, MEINIE
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PENGARUH THIN CAPITALIZATION DAN FAKTOR LAINNYA TERHADAP PENGHINDARAN PAJAK Gouwvara, Nathasya; Susanty, Meinie
E-Jurnal Akuntansi TSM Vol. 3 No. 2 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i2.2078

Abstract

The purpose of this research is to determine the affect of thin capitalization, profitability, capital intensity, advertising expense, firm size, firm age, sales growth, and foreign ownership on tax avoidance.The data used in this research were from the financial statement of the manufacturing companies that were listed consistently on the Indonesia Stock Exchange (IDX) from 2019 until 2021. The sampel of this research are 132 years of data from 44 samples manufacturing companies that selected by using purposive sampling method. This research used multiple linear regression models to analyze data. This research results had proven that the thin capitalization and profitability have an influence on tax avoidance. While the capital intensity, advertising expense, firm size, firm age, sales growth, and foreign ownership do not have a influence on tax avoidance.
ANALISIS PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Cynthia , Cindy; Susanty, Meinie
E-Jurnal Akuntansi TSM Vol. 3 No. 3 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i3.2182

Abstract

Abstract: The purpose of this research is to obtain empirical evidence about the effect of size, age, sales growth, profitability, leverage, institutional ownership, and audit committee on tax avoidance. This study uses samples from all manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021 with 63 listed manufacturing companies used for sample in this research. The selection of these sample used the purposive sampling method with research data totaling to 189 and using multiple linear regression for hypothesis testing. The result of this study showed that size, profitability, leverage, and audit committee have effect on tax avoidance while the other variable which is age, sales growth, and institutional ownership had no effect to tax avoidance. Abstrak: Tujuan dari penelitian ini adalah untuk mendapatkan bukti secara empiris tentang pengaruh ukuran perusahaan, umur perusahaan, sales growth, profitabilitas, leverage, kepemilikan institusional, dan komite audit terhadap penghindaran pajak. Penelitian ini menggunakan sampel dari seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2019 sampai dengan 2021 dengan 63 perusahaan manufaktur digunakan sebagai sampel dalam penelitian ini. Pemilihan sampel ini menggunakan metode purposive sampling dengan jumlah tahun data berjumlah 189 dan analisis menggunakan regresi linear berganda. Hasil dari penelitian ini menunjukkan bahwa ukuran perusahaan, profitabilitas, leverage, dan komite audit berpengaruh terhadap penghindaran pajak sedangkan variabel lainnya yakni umur perusahaan, sales growth, dan kepemilikan institusional tidak berpengaruh terhadap penghindaran pajak.
ANALISIS FAKTOR YANG MEMENGARUHI MANAJEMEN PAJAK PADA PERUSAHAAN MANUFAKTUR Febriyanti, Violanita; Susanty, Meinie
E-Jurnal Akuntansi TSM Vol. 3 No. 3 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i3.2261

Abstract

Abstract: The purpose of this research is to analyze and to obtain an empirical evidence of firm size, leverage, profitability, inventory intensity, fixed aset intensity, independent commissioners, institusional ownership on tax management. The object of this research is all manufacturing companies that are consistently listed on the Indonesia Stock Exchange (IDX) for the period 2019 to 2021.Purposive sampling method is used in this research with total sample of 71 companines or 213 years of data. This research used SPSS and analyzed research data using multiple regression analysis.The result of this study shows that firm size, leverage , and profitability have influence to tax management. while the variables of inventory intensity, fixed asset intensity, independent commisioners, and institusional ownership have no influence on tax management. Keywords: Tax Management, Firm Size, Leverage, Profitability Abstrak: Tujuan dari penelitian ini untuk menguji dan memperoleh bukti empiris daripada ukuran perusahaan, leverage, profitabilitas, intensitas persediaan, intensitas aset tetap, komisaris independen, kepemilikan institusional terhadap manajemen pajak. Dengan objek penelitian perusahaan manufaktur yang secara konsisten terdaftar di Bursa Efek Indonesia periode 2019 sampai dengan 2021. Pengambilan sampel menggunakan purposive sampling yang menghasilkan sampel sebanyak 71 sampel perusahaan atau sebanyak 213 tahun data. Pengolahan data dalam penelitian ini menggunakan SPSS dan menganalisis data penelitian dengan menggunakan analisis regresi berganda. Hasil dari penelitian ini menunjukkan bahwa ukuran perusahaan, leverage, profitabilitas memiliki pengaruh terhadap manajemen pajak, sedangkan variabel intensitas persediaan, intensitas aset tetap, komisaris independen, dan kepemilikan institusional menunjukkan tidak memiliki pengaruh terhadap manajemen pajak. Kata Kunci: Manajemen Pajak, Ukuran Perusahaan, Leverage, Profitabilitas
ANALISIS FAKTOR – FAKTOR YANG MEMENGARUHI MANAJEMEN PAJAK PERUSAHAAN Albertus, Wenny; Susanty, Meinie
E-Jurnal Akuntansi TSM Vol. 4 No. 2 (2024): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v4i2.2539

Abstract

The purpose of this study is to obtain empirical evidence regarding the influence of company size, independent commissioners, management compensation, profitability, leverage, and capital intensity ratio on tax management. The data used in this research are consumer cyclical and non-cyclical companies that are consistently listed on the Indonesia Stock Exchange (BEI) for three years from 2020 to 2022. Purposive sampling method is used in this research with total sample of 64 companies or 192 years of data. The data obtained from the samples were analyzed using multiple regression methods. The results of this research show that the variables company size, profitability, and leverage have an influence on tax management, while independent commissioners, management compensation, and capital intensity ratios have no influence on tax management.
ANALISIS CORPORATE GOVERNANCE, KARAKTERISTIK PERUSAHAAN DAN KINERJA KEUANGAN TERHADAP PENGHINDARAN PAJAK Mevita, Mevita; Susanty, Meinie
E-Jurnal Akuntansi TSM Vol. 4 No. 3 (2024): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v4i3.2677

Abstract

The purpose of this study is to obtain empirical evidence regarding the influence of company size, institutional ownership, executive characteristics, Chief Executive Officer (CEO) tenure, profitability, capital intensity and leverage on tax avoidance. The data used in this study are cyclical and non-cyclical companies listed on the Indonesia Stock Exchange from 2020 to 2022. The research sample was selected using a purposive sampling method and produced 198 data from 66 sample companies and analyzed using the multiple regression method. The results of this research show that the variables company size, profitability and leverage have an influence on tax avoidance. While the variables institutional ownership, executive characteristic, Chief Executive Officer (CEO) tenure, and capital intensity have no significant influence on tax avoidance.  
PENGARUH RELATED PARTY TRANSACTION DAN FAKTOR LAINNYA TERHADAP TAX AVOIDANCE RICHARD, RICHARD; SUSANTY, MEINIE
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 1 (2025): E-Jurnal Manajemen Trisakti School of Management (TSM)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejmtsm.v5i1.2886

Abstract

The purpose of this study is to obtain empirical evidence related to the effect of company size, institutional ownership, audit committee, related party transaction, profitability, leverage, capital intensity, and inventory intensity on tax avoidance. The data used in this study are companies in the manufacturing sectors that are consistently listed in Indonesian Stock Exchange from 2021 to 2023. The research sample was selected using purposive sampling method and generates 171 years of data from 57 sample company. The data obtained from the samples were analyzed using multiple regression methods. The result of this study shows that audit committee affect on tax avoidance while company size, institutional ownership, related party transaction, profitability, leverage, capital intensity, and inventory intensity have no significant influence on tax avoidance.
Co-Authors Albertus, Wenny Cynthia , Cindy Febriyanti, Violanita Gouwvara, Nathasya Mevita, Mevita Richard Richard