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All Journal Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Akuntansi dan Pajak
Indra Sulistiana
Sekolah Tinggi Ilmu Ekonomi Banten
Economics, Econometrics & Finance Social Sciences

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Pengaruh Profitabilitas dan Corporate Governance Terhadap Tax Avoidance Pada Perusahaan BUMN Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2018 Saeful Fachri; Indra Sulistiana; Muhammad Saefi Mubarok
Jurnal Akuntansi dan Pajak Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i02.1561

Abstract

Tax collection in Indonesia is still experiencing many obstacles, as a result, the effectiveness of tax collection has continued to decline from 2012 to 2015 with an average of 3.74%. This study has the aim of knowing the factors that influence Tax Avoidance. The research method used is descriptive method with a quantitative approach. The t-test results show that the profitability variable has a significant level of 0.414 greater than 0.05 with a t-statistic of -0.882 and a t-table of 1.992, which means the t-count is smaller than the t-table. Furthermore, the results show that the independent commissioner variable has a t-count value that is smaller than the t-table value (-3.211
Pengaruh Ukuran Perusahaan, Pertumbuhan Penjualan dan Risiko Bisnis Terhadap Struktur Modal Willy Nurhayadi; Indra Sulistiana; Syifa Nurkhalishah; Anis Fuad Salam; Abdurrohman Abdurrohman
Tirtayasa Ekonomika Vol 16, No 1 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v16i1.9897

Abstract

This research was conducted to determine the effect of company size, sales growth, and business risk on property and real estate companies listed on the Indonesia stock exchange for the 2014-2018 period. This research method uses an associative method with a quantitative approach and data collection techniques using secondary data. The sampling technique used purposive sampling technique, the sample used was 21 companies sourced from the annual financial statements of Property and Real Estate companies on the Indonesia Stock Exchange (IDX).The analysis technique used is statistical test with multiple linear regression method. The results of this study indicate that company size has a significant positive effect on capital structure, sales growth has a significant positive effect on capital structure, and business risk has a significant negative effect on capital structure. As well as simultaneously company size, sales growth, and business risk affect the capital structure.
Co-Authors Abdurrohman Abdurrohman Anis Fuad Salam Fachri, Saeful Muhammad Saefi Mubarok Syifa Nurkhalishah Willy Nurhayadi