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Verani Carolina
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Can ESG Performance Moderate The Effect of Tax Avoidance on Corporate Risk? Verani Carolina; Yuliana Gunawan; Ranesa Tedya
Riset Akuntansi dan Keuangan Indonesia Vol 8, No 1 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i1.21687

Abstract

Very few companies in Indonesia implement environmental, social, and governance (ESG), but nowadays investors are interested in investing in companies that have good ESG profiles. This study aims to find the moderating effect of ESG performance on the effect of tax avoidance on corporate risk. The ESG score was obtained through the Thomson Reuters Eikon (Refinitiv), while tax avoidance was measured using the Effective Tax Rate and Cash Effective Tax Rate. This study used a sample of companies with ESG scores in the 2012-2021 period. The data was analyzed using panel data moderation regression with eviews 12. The best regression model obtained is the Fixed Effect Model (FEM). The results showed that ESG performance can moderate the effect of tax avoidance on corporate risk.Keywords: Environmental, Social, and Governance (ESG), tax avoidance, corporate risk.
THE EFFECT OF LEVERAGE, COMPANY AGE, COMPANY SIZE AND SALES GROWTH TOWARDS TAX AVOIDANCE Sari, Endah Purnama; Gunawan, Yuliana; Carolina, Verani

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.747 KB) | DOI: 10.31955/mea.v5i3.1318

Abstract

This study is targeting to examine and analyze how big does the effect of Leverage, Company Age, Company Size, and Sales Growth have towards Tax Avoidance. Sample used in this study are mining companies listed on the Indonesia Stock Exchange in period of 2016-2018. Researchers are captivated in conducting this study because the mining sector provides a high economic value for the country, but the tax contribution from this particular sector is still minimal. Multiple linear regression is used for data analysis technique, by using the SPSS 20.0 software. This study is anticipated to provide benefits for the government, firms or companies, and for further researchers. The results show that Leverage, Company Age, Company Size, and Sales Growth have a simultaneous effect towards Tax Avoidance.
Corporate Social Responsibility dan Tax Avoidance di Indonesia Andriyani, Lulu; Carolina, Verani
Jurnal Akuntansi Vol 12 No 1 (2023): AKUNESA (September 2023)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana Corporate Social Responsibility (CSR) mempengaruhi penghindaran pajak. Jenis penelitian yang digunakan yaitu metode kuantitatif. Populasi dalam penelitian ini adalah seluruh perusahaan di Indonesia kecuali perusahaan keuangan. Teknik pemilihan sampel yang digunakan yakni purposive sampling maka data yang di dapat yakni 28 perusahaan periode 2013-2022. Teknik analisis data yang digunakan adalah regresi data panel dengan menggunakan EViews 12. Hasil penelitian membuktikan bahwa CSR berpengaruh positif terhadap nilai Cash Effective Tax Rate (CETR). Semakin tinggi nilai CSR maka akan meningkatkan nilai CETR nya. Yang berarti tinggi nya nilai CETR ini menunjukan penghindaran pajak yang rendah. Sehingga dengan meningkat nya kegiatan CSR maka akan meminimalisir kegiatan penghindaran pajak yang dilakukan oleh perusahaan. Kata Kunci: Corporate Social Responsibility (CSR), Cash Effective Tax Rate (CETR) dan Tax Avoidance.
Community Service: Communication in Digital Era: Business Presentations and Their Relevance in the Workplace Hidayat, Vinny Stephanie; Carolina, Verani; Handayani, Rini; Kambono, Herman; Wijaya, I Nyoman Agus; Setiana, Sinta; Tan , Kwang En; Surifran, Vicky Putra
Jurnal Pengabdian Pada Masyarakat Vol 9 No 1 (2024): Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30653/jppm.v9i1.717

Abstract

For GJKI Andir Bandung members, a community service event with the topic "Communication in Digital Era" was held on October 14, 2023, and 60 people attended. This community service project aims to improve the younger generation's comprehension of business communication and how to deliver business presentations effectively in front of an audience. "Speak Up: Changing the World By Talking" was the title of the presentational material. Counseling, group business communication exercises, business presentation exercises, conversations, and question-and-answer sessions are all used to carry out this activity. After taking part in this service activity, it can be said that the participants have a better understanding of the concept of business communication and can make straightforward business presentations.
The The Mediation Effect of Market Performance on the Effect of Capital Intensity Ratio, Inventory Intensity Ratio, Managerial Ownership, and Institutional Ownership on Tax Aggressiveness Handayani, Rini; Carolina, Verani; Amanda, Verna Budi
KINERJA Vol. 26 No. 2 (2022): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v26i2.5870

Abstract

This study aims to analyze the mediating effect of Market Performance on the influence of Capital Intensity Ratio, Inventory Intensity Ratio, and Ownership Structure on Tax Aggressiveness Study on Manufacturing Companies Listed on the Indonesia Stock Exchange (ISE) for the period 2015-2019. The population used in this study is all companies listed on the ISE, and the sample used in this study is manufacturing companies listed on the ISE from 2015 to 2019. The testing method used in this study is Path Analysis. Based on the results of the tests carried out using SPSS, the results show that there is an effect of Capital Intensity Ratio, Inventory Intensity Ratio, Managerial Ownership, and Institutional Ownership on Tax Aggressiveness mediated by Market Performance, but overall the magnitude of the direct influence test of Capital Intensity Ratio, Inventory Intensity Ratio, Managerial Ownership, and Institutional Ownership on Tax Aggressiveness is greater than if using the Market Performance variable as a mediating variable.
Karakteristik Perusahaan dan Eksekutif dalam Memprediksi Penghindaran Pajak di Indonesia Erika, Lidwina; Carolina, Verani
Studi Akuntansi dan Keuangan Indonesia Vol 6 No 2 (2023): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.6.2.147-161

Abstract

The purpose of this research is to investigate whether certain company characteristics, such as firm size, leverage, liquidity, profitability, and executive traits, are connected to the tax avoidance strategies utilized by companies. This study utilizes a quantitative research method and examines secondary data from the years 2013 to 2022. The sample is chosen using a purposive sampling technique. Data analysis is carried out using the panel data regression method in Eviews 12 software. The findings of the study indicate that firm size, leverage, profitability, and executive traits have an impact on tax avoidance, while liquidity does not significantly affect tax avoidance. The results of this research will help investors make decisions by evaluating companies known to engage in tax avoidance based on their size, leverage, profitability, and the characteristics of their executives. However, it is important to note that this research does not consider specific industry characteristics and cannot identify the tax avoidance tendencies within each industry. Hence, future research is recommended to include control variables for different industry groups.
Pengaruh Penghindaran Pajak Terhadap Nilai Perusahaan dengan ESG sebagai Variabel Pemoderasi Hoetama, Marcella; Carolina, Verani
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 13 No. 2 (2024): Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/j7eekv58

Abstract

Penelitian ini menguji pengaruh penghindaran pajak terhadap nilai perusahaan dengan menggunakan variabel Environmental, Social, Governance (ESG) sebagai pemoderasi. Populasi penelitian ini melibatkan 136 sampel data perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2020 hingga 2023. Pemodelan regresi dalam penelitian ini adalah regresi linear berganda. Temuan penelitian ini menunjukkan bahwa penghindaran pajak berpengaruh terhadap nilai perusahaan dan ESG dapat memperkuat hubungan penghindaran pajak terhadap nilai perusahaan.
Tax Avoidance, Tax Reporting Aggresiveness, Tax Risk, & Corporate Risk Carolina, Verani; Oktavianti, O; Hidayat, Vinny Stephanie
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2021) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i1.13315

Abstract

This study aims to examine whether tax avoidance, tax reporting aggressiveness and tax risk have an effect on corporate risk. This study describes the different terms of tax avoidance and tax aggressiveness. Tax avoidance measurement is measured using the cash effective tax rate formula, while tax aggressiveness is measured using permanent different. Tax risk is measured using the standard deviation formula from the cash effective tax rate, while corporate risk is measured using the volatility of the stock returns. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange, with a research period of 2016-2019. The results of this study indicate that tax avoidance, tax reporting aggressiveness and tax risk have an effect on corporate risk.
The Best Measurement of Tax Aggressiveness in Predicting Corporate Risk Carolina, Verani; Oktavianti, O
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i3.16383

Abstract

This study aims to see which measurement of tax aggressiveness is the best in predicting corporate risk. There are various kinds of tax aggressiveness measurements that have been used by many researchers, including Effective Tax Rate (ETR), Cash Effective Tax Rate (CETR), Book Tax Different (BTD), Permanent Book Tax Different (PBTD), Discretionary Permanent Different (DTAX), and Abnormal Book Tax Different (ABTD). This study used a sample of manufacturing companies listed on the Indonesia Stock Exchange. The data processing method used is Confirmatory Factor Analysis to see which measurement is the best in predicting corporate risk. The results showed that tax aggressiveness can predict corporate risk, and DTAX is the best measurement in predicting corporate risk. DTAX is the best measurement because of it’s ability to capture conforming tax avoidance doing by companies (unlike other measurements that only capture non-conforming tax avoidance).
Can ESG Performance Moderate The Effect of Tax Avoidance on Corporate Risk? Carolina, Verani; Gunawan, Yuliana; Tedya, Ranesa
Riset Akuntansi dan Keuangan Indonesia Vol 8, No 1 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i1.21687

Abstract

Very few companies in Indonesia implement environmental, social, and governance (ESG), but nowadays investors are interested in investing in companies that have good ESG profiles. This study aims to find the moderating effect of ESG performance on the effect of tax avoidance on corporate risk. The ESG score was obtained through the Thomson Reuters Eikon (Refinitiv), while tax avoidance was measured using the Effective Tax Rate and Cash Effective Tax Rate. This study used a sample of companies with ESG scores in the 2012-2021 period. The data was analyzed using panel data moderation regression with eviews 12. The best regression model obtained is the Fixed Effect Model (FEM). The results showed that ESG performance can moderate the effect of tax avoidance on corporate risk.
Co-Authors Amanda, Verna Budi Andriyani, Lulu aurellia, tan lilyani Barnabas Tridig Silaban Christine Dwi Karya Daniel Togu Halomoan Debbianita Derry Pratama Eddy, Endah Purnama Sari Eiren Eunike Elysabeth I Marpaung Elyzabet Indrawati Marpaung Endah Purnama Sari Endah Purnama Sari Eddy Endah Purnama Sari Eddy Enny Prayogo Erika, Lidwina Erna Erna, Erna Glorya Sophieana Hanny Hanny Herman Kambono Hoetama, Marcella I Nyoman Agus Wijaya Ita Salsalina Lingga Jerry Jerry Joni Joni Joni Joni Jovi, Christian Kambono, Herman Lauw Tjun Tjun Leliana Lidya Agustina Maria Natalia Maria Natalia Maria Natalia Melvin Angelina Meyliana Meyliana Najmi Mutia Juhaeni Nindy Tanison Oktavianti Oktavianti Oktavianti Oktavianti Oktavianti, O Ranesa Tedya Ranesa Thedya Revaldo Farrel Witanto Riana Fortunata Riki Martusa Rini Handayani Rini Handayani Se Tin Sherin Tjahyadi Silaban, Barnabas Tridig Sinta Setiana Steven Asher Surifran, Vicky Putra Tan , Kwang En Tedya, Ranesa Tjahyadi, Sherin Vinny Stephanie Hidayat Wayan Feri Permana Wijaya, I Nyoman Agus Yenni Carolina Yuliana Gunawan Yuliana Gunawan Yuliana Gunawan Yunita Christy