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All Journal International Journal of Educational Research and Social Sciences (IJERSC) Accounting and Finance Studies
Bani Binekas
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The Effect of Firm Size and Institutional Ownership on Tax Avoidance: Case Studies of Manufacturing Companies in the Consumer Goods Sector Listed on the Indonesia Stock Exchange for the 2017-2021 period Ajeng Ayuning Tyas; Bani Binekas
Accounting and Finance Studies Vol. 3 No. 4 (2023): Issue: October
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs34.7052023

Abstract

This study aims to determine the effect of firm size and institutional ownership on tax avoidance. This research method in this study uses a quantitative approach with SPSS analysis tools. The population in this study are consumption goods sector listed in Indonesia Stock Exchange (IDX) with secondary data in the form of Annual Report of consumption goods sector manufacturing companies in 2017-2021. The sampling method used is purposive sampling method with a sample of 32 manufacturing companies consisting of 4 sub-sectors of the company that were sampled in this study. The analysis method of this study uses multiple linear regression. The result of this study indicate that firm size has effect on tax avoidance. Therefore, institutional ownership has no effect on tax avoidance.
Factors Affecting MSMEs Taxpayer Compliance with Taxpayer Knowledge as Moderating Variables Anissa, Anissa Yuniar Larasati; Bani Binekas
International Journal of Educational Research & Social Sciences Vol. 2 No. 5 (2021): October 2021
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v2i5.173

Abstract

Taxes are the largest source of revenue in Indonesia. In recent years MSMEs have made a good contribution to the economy in Indonesia. This is the focus of the government to explore the potential for taxes contained in MSMEs. The purpose of this study is to determine the factors that influence taxpayers with tax knowledge as a moderator variable. There are four independent variables tested, namely the tax awareness factor, tax attitudes factor, rational attitude factor, and tax law factors, and the tax knowledge variable being the moderating variable. While the dependent variable is the MSME taxpayer. The sampling method used was a purposive sample with a sample size of 100 UMKM taxpayers. This research uses the Moderated Regression Analysis (MRA) equation model with the help of SPSS v.21. This research method is quantitative, namely searching for data primarily with the research object of MSME taxpayers who are registered in the SME cooperative trade service and industry in the city of Cimahi. Based on the partial research, the variables that have a significant effect are the awareness factor, the tax officer factor, and the rational factor, while the tax law factor does not have a significant effect. While tax knowledge is tested as a moderating variable, tax knowledge has an effect that affects tax awareness and reduces rational factors. Meanwhile, the tax officer and tax law variables have a moderating effect.
Co-Authors Ajeng Ayuning Tyas Anissa, Anissa Yuniar Larasati