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All Journal KEUNIS Scientific Journal of Reflection : Economic, Accounting, Management and Business EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Ilmiah Publika Jurnal Disrupsi Bisnis Educoretax PENGABDIAN SOSIAL Journal of Artificial Intelligence and Digital Business Realible Accounting Journal
Hidayati, Wahyu Nurul
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : EAJ (ECONOMICS AND ACCOUNTING JOURNAL)

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The Board Gender Diversity, Independent Commissioners, Size of Commissioners Board, and Inventory Intensity on Tax Aggressiveness Novitasari, Desi; Hidayati, Wahyu Nurul
EAJ (Economic and Accounting Journal) Vol. 5 No. 3 (2022): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i3.y2022.p261-271

Abstract

This study aims to empirically prove the effect of the gender diversity of the board, independent commissioners, size of the board of commissioners, and inventory intensity on tax aggressiveness. The independent variables used in this study are gender diversity of the board, independent commissioners, size of the board of commissioners, and inventory intensity. In contrast, the dependent variable is tax aggressiveness. The population in this study are companies in the property, real estate, and building construction sectors listed on the Indonesia Stock Exchange for 2017-2021. The sample selection method used purposive sampling; based on this method, 31 companies were obtained. The data used in this research is secondary data in the form of annual financial reports. The data analysis method used is descriptive statistics, classical assumption test, and panel data regression test using statistical calculations with the application of Eviews version 10. The study results show that gender diversity on the board does not affect tax aggressiveness. Independent commissioners have a positive effect on tax aggressiveness. The size of the board of commissioners has a positive effect on tax aggressiveness. Inventory intensity has a positive effect on tax aggressiveness. Gender diversity of the board, independent commissioners, size of the board of commissioners, and inventory intensity significantly affect tax aggressiveness.
Capital Intensity, Deferred Tax Expense, Company Size, Sales Growth and Tax Aggressiveness Aprida, Aprida; Hidayati, Wahyu Nurul
EAJ (Economic and Accounting Journal) Vol. 6 No. 3 (2023): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v6i3.y2023.p198-208

Abstract

This study analyses the effect of Capital Intensity, Deferred Tax Expense, Company Size, and Sales Growth on Tax Aggressiveness. The independent variables used in this research are capital intensity, deferred tax expense, company size and sales growth. The dependent variable used is Tax Aggressiveness. The population of this study is non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The data source used in this study is secondary data in the form of published company financial reports. This study used a quantitative method with sampling carried out using a purposive sampling method. The number of companies sampled in this study was 10 (ten). Data processing uses E-Views 9 (nine). The results of this study show that Capital Intensity, Deferred Tax Expense, Company Size, and Sales Growth do not affect Tax Aggressiveness. The difference between this research and previous research is that the year of research in this study is the year used in the last year. Besides that, the sector studied in this study differs from previous studies.
Deferred Tax Expense, Sales Growth, Capital Intensity, Transfer Pricing and Tax Avoidance Apriliani, Shanda; Hidayati, Wahyu Nurul
EAJ (Economic and Accounting Journal) Vol. 6 No. 3 (2023): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v6i3.y2023.p179-190

Abstract

This study aims to examine the effect of deferred tax expense, sales growth, capital intensity, and transfer pricing on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange from 2016-2022. This method of research is quantitative research. The number of samples used in this study amounted to 49 companies from 7 companies in the energy sector, obtained using purposive sampling based on predetermined criteria. The data is secondary data, which audited financial statements for the 2016-2022 period obtained through the official website of the Indonesia Stock Exchange. The data analysis techniques used are descriptive statistics and panel data regression analysis using the Eviews 9 application software. The resulting study reveals that deferred tax expense partially affects tax avoidance, sales growth partially affects tax avoidance, capital intensity partially does not, and transfer pricing partially does not affect tax avoidance. Meanwhile, deferred tax expense, sales growth, capital intensity, and transfer pricing simultaneously affect tax avoidance.
Co-Authors Alya Lutfia Ambarwati Aprida, Aprida Apriliani, Shanda Halimah, Imar NOVITASARI, DESI Prindiaznova Putri, Cindy Sanulika, Aris Tofiq, Tri Agung Tsaniyah, Salsabila Wardani, Ruly Alifah