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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Akuntansi Keuangan dan Bisnis
Fajar Odiatma
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Economics, Econometrics & Finance Social Sciences

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PENGARUH UKURAN PERUSAHAAN, LEVERAGE, INTENSITAS PERSEDIAAN DAN INTENSITAS ASET TETAP TERHADAP PENGHINDARAN PAJAK (Studi Kasus pada Perusahan Manufaktur yang Terdaftar di BEI Tahun 2015-2017) Simamora Angelina Chintia; Fitrios Ruhul; Fajar Odiatma
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to analyze the effect of firm size, leverage, inventoryintensity and intensity of fixed assets on tax avoidance in manufacturingcompanies listed on the Indonesia Stock Exchange in 2015-2017. This researchuses secondary data, namely annual reports that can be accessed from theIndonesia Stock Exchange website www.idx.co.id. The population in this studywere 152 manufacturing companies. The sampling method used in this study waspurposive sampling. Based on this method a sample of 54 companies wasobtained, with a research period of 3 years. Thus, the amount of data usedamounts to 162 observation data. Analysis of the data used in this study ismultiple regression analysis and test coefficient of determination (R2 test). Beforethe analysis of the data is carried out, first a classic assumption is tested to testthe feasibility of the data.The results of this study indicate that the variable size ofthe company does not have a significant effect on tax avoidance. Meanwhile, theleverage variable and the intensity of fixed assets have a significant negativeeffect on tax avoidance. And inventory intensity variables have a significantpositive effect on tax avoidance.Keywords : tax avoidance, company size, leverage, inventory intensity, and fixedasset intensity
PENGARUH TOTAL ASET, TINGKAT SOLVABILITAS, OPINI AUDIT, PROFITABILITAS DAN JENIS INDUSTRI TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan Manufaktur dan Multifinance yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017) Nadya Arindini Pratiwi; Muhammad Rasuli; Fajar Odiatma
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This research was aimed to examine the effect of total assets, solvencylevel, audit opinion, provability, and type of industry on audit delay inmanufacturing sub-sector food, beverage and textile and multifinance companieslisted on Indonesia Stock Exchange 2013-2017. The technique of sampilng usingpurposive sampling is the population used as sample in the study is the populationthat meets the criteria sample. From these criteria, we got sample of 28manucafturing and multifinance companies in Indonesia Stock Exchange 2013-2017. Hypothesis testing using multiple linear regression. However, these test arecarried out after the test meet the classical assumptions of normality,multicollinearity, heteroscedasticity, and autocorrelation test. The result of thisresearch prove that the total asset, solvency level, type of industry have significanteffect to audit delay. Provability and audit opinion has no significant effect toaudit delay. The result of determination coefficient of R2 found that 27,7% formindependent variabel in this research able to influence dependent variabel, whilethe rest 72,3% influenced by other variabel not examined in this research.Keywords : audit delay, total assets, solvency level, audit opinion, provability,and type of industry
Strategi Bisnis, Koneksi Politik, dan Penghindaran Pajak Rheny Afriana Hanif; Sem Paulus Silalahi; Fajar Odiatma
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 1 (2023): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i1.5795

Abstract

Penelitian ini bertujuan untuk menguji pengaruh strategi bisnis defender dan prospoector terhadap penghindaran pajak. Sampel penelitian ini menggunakan perusahaan manufaktur yang terdaftar du Bursa Efek Indonesia (BEI) dengan jumlah sampel 98 perusahaan. Periode penelitian dari tahun 2017-2021, sehingga total observasi data berjumlah 490 observasi. Hasil penelitian menunjukan startegi bisnis prospector berpengaruh signifikan positif terhadap penghindaran pajak, sebaliknya strategi bisnis defender tidak berpengaruh signifikan terhadap penghindaran pajak. Penelitian ini juga menunjukan bahwa koneksi politik dapat memperkuat hubunngan strategi bisnis prospector terhadap penghindaran pajak, dan sebaliknya, koneksi politik tidak mempunyai pengaruh terhadap hubungan strategi bisnis defender dan penghindaran pajak. Penelian ini memberikan manfaat kepada tambahan literasi mengenai strategi bisnis perusahaan, hubungan strategi bisnis dan penghindaran pajak, serta dampak koneksi politik pada praktik penghindaran pajak
Co-Authors M. Rasuli Nadya Arindini Pratiwi Rheny Afriana Hanif Ruhul Fitrios Sem Paulus Silalahi Simamora Angelina Chintia