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All Journal ACCRUALS (Accounting Research Journal of Sutaatmadja)
Kurnia Kurnia
Telkom University, Bandung, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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THE EFFECT OF CEO COMPENSATION, INDEPENDEN DIRECTOR AND AUDIT QUALITY ON TAX AGGRESSIVENESS Kurnia Kurnia; Dudi Pratomo; Tommy Handoko
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 3 No 1 (2019): Accruals Edisi Maret 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (667.422 KB) | DOI: 10.35310/accruals.v3i1.40

Abstract

Tax is one of the largest sources of revenue from the State Budget (APBN). Every year it is expected that the achievement will be in accordance with the targets set by the government. On the other hand for Taxpayers, tax is a burden that must be reduced because it affects the profits earned. Tax avoidance by taxpayers was called tax aggressiveness, where taxpayers try to minimize the tax burden in order to increase profits.This study aims to determine the effect simultaneously and partially between tax aggressiveness as the dependent variable with executive compensation, independent director and audit quality as an independent variable with leverage control variables that were proxied by a debt to asset ratio (DAR).The research method used quantitative research with descriptive objectives verification and had a type of causality. The analytical unit used a mining company that was consistently listed on the IDX, consistently publishes financial statements and did not experience losses during the study period of 2011-2017. Based on these criteria 8 samples of the company were obtained with a study period of 7 years, resulting in 56 research samples. The method of data analysis used descriptive statistical analysis and panel data regression analysis which was assisted by Microsoft Excel 2016 and E-Views 10 Student Version software.From the results of descriptive statistical analysis and panel data regression it was concluded that executive compensation, independent directors and audit quality had an effect on simultaneously on tax aggressiveness. Partially, executive compensation and independent directors had no effect on tax aggressiveness, while audit quality had a significant negative effect on tax aggressiveness. This shows that taxpayers must pay attention to the independent variable of audit quality because it could affect tax aggressiveness
THE EFFECT OF OWNERSHIP STRUCTURE ON INCOME SMOOTHING Dudi Pratomo; Kurnia Kurnia; Adli Dzil Ikram
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 3 No 1 (2019): Accruals Edisi Maret 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (885.631 KB) | DOI: 10.35310/accruals.v3i1.41

Abstract

Income smoothing is an earnings management action by raising or lowering earnings to make it look more stable. This was done by company management for reasons not achieving the company's targets. In financial statements, a stable company profit illustrates that the company had good business continuity.Explained in the concept of corporate governance, institutional ownership, government ownership, and managerial ownership were believed to be able to minimize the occurrence of income smoothing. Therefore, this research was conducted to determine the effect of institutional ownership, government ownership, and managerial ownership with profitability and leverage control variables on income smoothing both simultaneously and partially in BUMN companies listed on the Indonesia Stock Exchange in 2012 - 2017.The technique used to select samples was purposive sampling technique. In the process, 10 research samples were obtained with a period of 6 years, so that 60 sample units were obtained. Then, to carry out the analysis, the analytical method used logistic regression analysis with the software used SPSS 23.0.After the analysis of this study, the results stated that simultaneous institutional ownership, government ownership, and managerial ownership with profitability control variables and leverage had a significant influence on income smoothing. Furthermore, partially the results of this study stated that government ownership had a significant effect on the negative direction of income smoothing. While the other two independent variables, namely institutional ownership and managerial ownership variables did not have a significant effect on income smoothing.
Co-Authors Adli Dzil Ikram Dudi Pratomo Tommy Handoko