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All Journal Jurnal Riset Akuntansi Terpadu Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Progress: Jurnal Pendidikan, Akuntansi dan Keuangan KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT LAWSUIT JURNAL PERPAJAKAN
Denny Putri Hapsari
Universitas Serang Raya
Humanities Economics, Econometrics & Finance Education Social Sciences

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TINDAKAN TAX AVOIDANCE DILIHAT DARI KONSERVATISME AKUNTANSI, LEVERAGE, DAN UKURAN PERUSAHAAN Denny Putri Hapsari
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 5 No 2 (2022): Progress: Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : FKIP, Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/progress.v5i2.2272

Abstract

This study aims to determine the effect of accounting conservatism on tax avoidance, leverage on tax avoidance and company size on tax avoidance in food and beverage sector companies listed on the Indonesia Stock Exchange for the 2015-2020 period. This research was conducted using quantitative methods with an associative approach. The population of this study was 30 companies and 14 companies were sampled using the purposive sampling method. Data analysis using SPSS version 25. Based on the results, it can be partially concluded that: 1) Accounting Conservatism has a significant influence on Tax Avoidance with a significance value of 0.009, 2) Leverage has no significant influence on Tax Avoidance has a significance value of 0.763, 3) Company Size there is a significant influence on Tax Avoidance has a significance value of 0.049.
Pengaruh Beban Pajak, Non Debt Tax Shield, Profitabilitas, Kepemilikan Manajerial Terhadap Struktur Modal linda; Nana Umdiana; Denny Putri Hapsari
"LAWSUIT" Jurnal Perpajakan Vol. 2 No. 1 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/lawsuit.v2i1.5546

Abstract

This study aims to determine whether there is an effect of Tax Burden, Non Debt Tax Shield, Profitability and Managerial Ownership on Capital Structure. This research was conducted on Basic Industry and Chemical Subsector Companies listed on the Indonesia Stock Exchange 2016-2020. Obtained a sample of 13 companies using purposive sampling method. Research data is secondary data, namely financial statements that have been audited and obtained through the official website of the Indonesia Stock Exchange. This study uses multiple linear regression analysis using the partial test hypothesis (T) and uses the classical assumption test consisting of normality test, autocorrelation test, multicollinearity test, and heteroscedasticity test. The results of this study indicate that partially the tax burden has no effect on capital structure, non-debt tax shield has no effect, profitability has no effect on capital structure, managerial ownership has no effect on capital structure. And simultaneously has a significant effect on the capital structure. Keywords: tax burden, non debt tax shield, profitability, managerial ownership, capital structure
Pengaruh Earning After Tax, Corporate Tax Rate dan Non Debt Tax Shield terhadap Struktur Modal ARIS RIADI; Denny Putri Hapsari; Dien Sefty Framitha
"LAWSUIT" Jurnal Perpajakan Vol. 2 No. 2 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/lawsuit.v2i2.1140

Abstract

Penelitian ini bertujuan untuk menganalisa pengaruh Earning After Tax, Corporate Tax Rate dan Non Debt Tax Shield terhadap struktur modal perusahaan manufaktur pertambangan yang terdaftar di Bursa Efek Indonesia periode 2012-2017. Penelitian ini menggunakan data sekunder pada laporan keuangan atau laporan tahunan yang telah dipublikasikan oleh perusahaan di Bursa Efek Indonesia. Populasi dalam penelitian ini merupakan perusahaan manufaktur sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2012-2017. Dengan menggunakan metode purposive sampling, di dapat total sampel keseluruhan dalam penelitian ini adalah 36 data dari 6 perusahaan. Metode analisis yang digunakan menggunakan analisis regresi linier berganda. Hasil analisis dalam penelitian ini menunjukan bahwa: 1) terdapat pengaruh positif antara Earning After Tax dan struktur modal, 2) terdapat pengaruh positif antara Corporate Tax Rate dan struktur modal, 3) tidak terdapat pengaruh antara Non Debt Tax Shield dan struktur modal. Kata Kunci : Earning After Tax, Corporate Tax Rate, Non Debt Tax Shield dan Struktur Modal.
Pengaruh Intensitas Aset Tetap, Leverage, Sales Growth Dan Profitabilitas Terhadap Tax Avoidance Haudi; Burhanudin; Denny Putri Hapsari
"LAWSUIT" Jurnal Perpajakan Vol. 2 No. 2 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/lawsuit.v2i2.7458

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Intensitas aset tetap terhadap tax avoidance, leverage terhadap tax avoidance, sales growth terhadap tax avoidance dan profitabilitas terhadap tax avoidance pada perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Penelitian ini dilakukan menggunakan metode kuantitatif dengan pendekatan asosiatif. Populasi penelitian ini berjumlah 79 perusahaan dan diambil sampel sebanyak 15 perusahaan dengan menggunakan metode purposive sampling. Analisis data menggunkan SPSS Versi 25. Berdasarkan hasil secara parsial dapat disimpulkan bahwa : 1) Intensitas aset tetap tidak berpengaruh terhadap tax avoidance, 2) Leverage tidak berpengaruh terhadap tax avoidance, 3) Sales growth tidak berpengaruh terhadap tax avoidance, 4) Profitabilitas terdapat pengaruh signifikan terhadap tax avoidance dan berdasarkan hasil secara simultan 5) Intensitas aset tetap, leverage, sales growth dan profitabilitas terdapat perngaruh signifikan Bersama-sama terhadap tax avoidance.
Pengaruh Beban Pajak, Kepemilikan Asing, dan Ukuran Perusahaan Terhadap Transfer Pricing Alvia Kurnila; Denny putri Hapsari; Santi Octaviani
"LAWSUIT" Jurnal Perpajakan Vol. 3 No. 1 (2024)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/lawsuit.v3i1.1385

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris tentang Beban Pajak, Kepemilikan Asing, dan Ukuran Perusahaan terhadap Transfer Pricing. Variabel independen yang digunakan adalah Beban Pajak, Kepemilikan Asing, dan Ukuran Perusahaan. Variabel dependen yang digunakan adalah Transfer Pricing Populasi dalam penelitian ini adalah perusahaan makanan & minuman yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2013-2017. Sampel yang dikumpulkan menggunakan metode Purposive Sampling. Total 10 perusahaan ditentukan sebagai sampel. Metode analisis penelitian ini menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa 1) Beban Pajak tidak berpengaruh signifikan terhadap Transfer Pricing; 2) Kepemilikan Asing tidak berpengaruh signifikan terhadap Transfer Pricing; 3) Ukuran Perusahaan berpengaruh signifikan terhadap Transfer Pricing; dan 4) Beban Pajak, Kepemilikan Asing, dan Ukuran Perusahaan tidak berpengaruh secara simultan terhadap Transfer Pricing. Kata kunci : Beban Pajak, Kepemilikan Asing, Ukuran Perusahaan, dan Transfer Pricing. This study aimed to get empirical evidence about the Tax Burden, Foreign Ownership and Transfer Pricing Firm's size. Independent variables used are Tax Burden, Foreign Ownership and Firm Size. The dependent variable used is Transfer Pricing The population in this study is the food & beverage companies listed in Indonesia Stock Exchange (BEI) in the period 2013-2017. Samples were collected using Purposive sampling method. A total of 10 companies was determined as a sample. The method of analysis of this study using multiple linear regression. The results showed that 1) Income Tax Expense no significant effect on Transfer Pricing; 2) Foreign Ownership no significant effect on Transfer Pricing; 3) Company Size significant effect on Transfer Pricing; and 4) Income Tax Expense, Foreign Ownership and Firm Size no effect simultaneously to the Transfer Pricing. Keywords : Tax Burden, Foreign Ownership, company size, and Transfer Pricing.
Co-Authors Ade Saputra Alvia Kurnila Andari Andari ARIS RIADI Burhanudin Dian Maulita Dien Sefty Framita Dien Sefty Framitha Dwi Manzilah Fifi Aulia Rohmah Haudi Herman Wijaya Linda Magfira Anggun Nur Oktafiana Sari Nikke Yusnita Mahardini Santi Octaviani Syamsudin Syamsudin Umdiana, Nana Wijaya, Herman