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All Journal International Journal of Economics, Business, and Entrepreneurship (IJEBE) Jurnal Akuntansi Keuangan dan Bisnis Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Nelmida
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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The Impact of Interest Rate, Inflation Rate, Time to Maturity and Bond Rating: Indonesia Case Kusriyanto, Dwi; Nelmida
International Journal of Economics, Business, and Entrepreneurship Vol 2 No 1 (2019): IJEBE January - June 2019
Publisher : FEB - Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.6 KB) | DOI: 10.23960/ijebe.v2i1.52

Abstract

This study aims to analyze the impact of interest rate, inflation rate, time of maturity, and bond rating on yield to maturity corporate bonds listed on the Indonesia Stock Exchange. The type of data in this study is secondary data. The object of research is all corporate bonds of banking companies listed on the Indonesia Stock Exchange in 2015 - 2017. The sampling technique used is purposive sampling with a total of 70 bonds. This study used multiple regression analysis. Based on the results, shows that the Bank Indonesia interest rate, the maturity period has a positive effect on yield to maturity, while the bond rating does not affect yield to maturity. However, the inflation rate does not affect the yield to maturity. This result can be used by academics, investors and Regulators.
Tax Management pada industri keuangan: Mengeksplorasi Faktor Tata Kelola: Bahasa Putri, Vidiyanna Rizal; Minerva Ellabita Tamara; Nelmida; Mohamad Ravi Aditama Putra
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 2 (2023): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i2.6201

Abstract

Penghindaran pajak dinilai merupakan tindakan yang sangat merugikan negara karena hampir 85% penerimaan negara berasal dari penerimaan pajak. Penelitian ini penting untuk mengetahui pengaruh insentif eksekutif, kepemilikan asing dan Corporate Social Responsibility terhadap penghindaran pajak dengan interaksi kualitas audit pada bank dan lembaga keuangan non-bank pada tahun 2016 hingga 2021. Industri keuangan diasumsikan memiliki peraturan yang ketat, namun dengan memanfaatkan celah tersebut aturan perpajakan yang berada di grey area untuk melakukan strategi perpajakan guna mengurangi beban pajak. Temuan penelitian ini menunjukkan bahwa insentif eksekutif berpengaruh positif signifikan terhadap praktik penghindaran pajak. Lebih lanjut, hasil penelitian juga mengungkapkan bahwa interaksi antara kualitas audit dan insentif eksekutif berpengaruh positif dan signifikan terhadap penghindaran pajak sedangkan CSR terbukti berpengaruh negatif terhadap penghindaran pajak sedangkan moderasi insentif eksekutif dengan kualitas audit memperlemah pengaruh nya terhadap penghindaran pajak dan moderasi CSR dengan kualitas audit malah memperkuat pengearuh nya dengan penghindaran pajak. Penelitian ini memberikan wawasan penting tentang bagaimana faktor tata kelola dan kualitas audit berinteraksi dalam konteks penghindaran pajak baik di bank maupun lembaga keuangan non-bank. Implikasi ini dapat memandu pembuat kebijakan dan praktisi untuk memahami dinamika keputusan manajemen terkait perpajakan dalam lingkungan yang terus berubah.
EXPLORING TAX AVOIDANCE MECHANISMS : FINANCIAL FACTORS AND FIRM VALUE IN INDONESIA'S FINANCIAL SECTOR Putri, Vidiyanna Rizal; Zakaria, Nor Balkish; Nelmida; Tidespania Tubarat, Chara Pratami; Mohamed Izwan, Iylia Dayana
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 20 No. 1 (2025): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v20i1.22301

Abstract

The relationship between financial factors and tax avoidance has become an increasingly important topic in corporate finance and taxation. This study examines the impact of financial derivatives, debt shifting, and transfer pricing on tax avoidance, with firm value as a moderating variable. The research focuses on conventional banks and non-bank financial institutions listed on the Indonesia Stock Exchange from 2019 to 2023. Using a purposive sampling method, 69 companies were selected, excluding Islamic banks, regional development banks, and Islamic financial institutions. The sample includes only firms that did not experience losses during the research period, as tax obligations do not apply to loss-making businesses.Employing EViews 9 for data analysis, the findings indicate that debt shifting negatively affects tax avoidance, while financial derivatives show no significant effect. In contrast, transfer pricing positively influences tax avoidance. However, firm value does not significantly moderate the relationships between tax avoidance and debt shifting or financial derivatives. Firm value, however, does moderate the relationship between transfer pricing and tax avoidance. Among the control variables, debt shifting negatively affects tax avoidance, maturity positively influences tax avoidance, and company growth has no significant effect. These findings provide insights into the financial strategies affecting tax avoidance in Indonesia’s financial sector, contributing to the broader discussion on corporate tax planning and regulatory implications.
Co-Authors Kusriyanto, Dwi Minerva Ellabita Tamara Mohamad Ravi Aditama Putra Mohamed Izwan, Iylia Dayana Putri, Vidiyanna Rizal Tidespania Tubarat, Chara Pratami Zakaria, Nor Balkish