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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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Journal : Akuntansi'45

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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