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All Journal Akuntansi'45 Neraca Manajemen, Akuntansi, dan Ekonomi Moneter : Jurnal Ekonomi dan Keuangan
Luh Nadi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science

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Pengaruh Thin Capitalization, Assets Mix, dan Komisaris Independen terhadap Penghindaran Pajak Ing Wulan Maruti; Luh Nadi
Moneter : Jurnal Ekonomi dan Keuangan Vol. 1 No. 4 (2023): Oktober : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v1i4.39

Abstract

This purpose of this research is to analyse the influence thin capitalization, assets mix, and independent commissioner against tax avoidance. This population in this study are consumer goods sector companies being listed in Indonesian Stock Exchange during period 2016 – 2021 with total 30 observation used as sample consisting of 5 companies with research period of 6 years selected by purposive sampling method. The data used on this study are secondary data based on IDX and company official website. The method used in this study are mixing documentation and literature study. The methodology used in this research is the multiple regressions by dated panel regression. The result of this study show that simultaneously thin capitalization, assets mix, and independent commissioner are influence tax avoidance. The other result of this study show that partially thin capitalization, assets mix, and commissioner independent are influence tax avoidance.
PENGARUH THIN CAPITALIZATION, TRANSFER PRICING, DAN DERIVATIF KEUANGAN TERHADAP TAX AVOIDANCE: (Studi Empiris Pada Perusahaan sektor Barang Konsumen Primer (Consumer Non-Cyclicals) yang Terdaftar di Bursa Efek Indonesia Tahun 2018 - 2022) Nurul Amelia; Luh Nadi
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 4 No. 4 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v4i4.2385

Abstract

Penelitian ini bertujuan untuk mengetahui dan menguji secara empiris pengaruh Thin Capitalization, Transfer Pricing dan Derivatif Keuangan Terhadap Tax Avoidance. Data yang digunakan dari penelitian ini adalah data sekunder. Penelitian ini menggunakan sampel perusahaan sektor Barang Konsumen Primer (Consumer Non-Cyclicals) yang Terdaftar di Bursa Efek Indonesia Tahun 2018 - 2022. Jumlah perusahaan yang dijadikan populasi penelitian adalah 118 perusahaan dengan pengamatan selama 5 tahun. Penelitian ini menggunakan metode purposive sampling. Total sampel penelitian ini adalah 12 laporan keuangan. Teknik analisis data yang digunakan adalah analisis statistik deskriptif, estimasi model regresi data panel, teknik pemilihan model regresi data panel, uji asumsi klasik, analisis regresi linier berganda, uji hipotesis, dan koefisien determinasi dengan bantuan program Eviews 9. Thin Capitalization, Transfer Pricing dan Derivatif Keuangan secara simultan berpengaruh terhadap Tax Avoidance. Thin Capitalization tidak berpengaruh terhadap Tax Avoidance. Transfer Pricing berpengaruh terhadap Tax Avoidance. Derivatif Keuangan tidak berpengaruh terhadap Tax Avoidance.
Pengaruh Intensitas Modal, Tingkat Hutang, dan Cakupan Biaya Tetap Terhadap Tarif Pajak Efektif Iis Stikhomah Tanjung; Luh Nadi
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3346

Abstract

This research aims to determine and test empirically the influence of Capital Intensity, Debt Equity Ratio and Fixed Cost Coverage on Effective Tax Rates. The data used in this research is secondary data. This research uses a sample of companies in the Primary Consumer Goods (Consumer Non-Cyclicals) sector listed on the Indonesia Stock Exchange in 2018 - 2022. The number of samples in this research is 33 companies with a research year of 5 years, so the total sample is 165 data. This research uses a purposive sampling method. The total sample for this research is 33 financial reports. The data analysis techniques used are descriptive statistical analysis, panel data regression model estimation, panel data regression model selection techniques, classical assumption tests, multiple linear regression analysis, hypothesis testing, and coefficient of determination with the help of the Eviews 9 program. Capital Intensity, Debt Equity Ratio and Fixed Cost Coverage simultaneously influences the Effective Tax Rate. Partially, Capital Intensity influences the Effective Tax Rate. Debt Equity Ratio have no effect on Effective Tax Rates. Fixed Cost Coverage influences the Effective Tax Rate.
Pengaruh Kinerja Keuangan, Intensitas Aset Tetap, Dan Ukuran Perusahaan Terhadap Agresivitas Pajak Islakhun Nisak, Islakhun; Luh Nadi
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2216

Abstract

This study aims to empirically determine the influence of financial performance, fixed asset intensity, and company size on tax aggressiveness in the consumer non-cyclicals manufacturing sector listed on the Indonesia Stock Exchange from 2018 to 2022. The sample selection used purposive sampling, resulting in 21 consumer non-cyclicals companies listed on the Indonesia Stock Exchange during the 2018-2022 period. The data analysis employed multiple regression analysis with data processing using Eviews 12SV software. The results show that financial performance has a significant partial influence on tax aggressiveness, while fixed asset intensity and company size do not have a significant influence. However, when considered together, financial performance, fixed asset intensity, and company size collectively influence tax aggressiveness.
Co-Authors Iis Stikhomah Tanjung Ing Wulan Maruti Islakhun Nisak, Islakhun Nurul Amelia