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All Journal Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Jurnal Bisnis dan Kewirausahaan Valid Jurnal Ilmiah Studi Kasus Inovasi Ekonomi Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat
Made Dana Saputra
Politeknik Negeri Bali
Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Journal : Valid Jurnal Ilmiah

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PENGARUH PROFITABILITAS, KEPEMILIKAN KELUARGA DAN CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK DI INDONESIA Saputra, Made Dana; Susanti, Jeni; Istiarto, Istiarto
Valid Jurnal Ilmiah Vol 16 No 2 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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Abstract

This study aims to determine the effect of profitability of Family and Corporate Governance to tax avoidance in companies listed on the Indonesia Stock Exchange 2012-2016. The elements of corporate governance contain the proportion of the board of commissioners, and the committee audit, while profitability contains return on assets and family ownership. The sample of this research is property company, real estate, and building construction which listed in Indonesia Stock Exchange year 2012-2014. The sample that is built is not experiencing losses and selected by purposive sampling. Data analysis used multiple regression to test the hypothesis. The results show that Profitability, Family Ownership and Corporate Governance significantly influence tax avoidance
PENGARUH PROFITABILITAS, KEPEMILIKAN KELUARGA DAN CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK DI INDONESIA Made Dana Saputra; Jeni Susanti; Istiarto Istiarto
Valid: Jurnal Ilmiah Vol 16 No 2 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.272 KB)

Abstract

This study aims to determine the effect of profitability, family ownership and corporate governance to tax avoidance in companies listed on the Indonesia Stock Exchange 2012-2016. The elements of corporate governance contain the proportion of the board of commissioners, and the committee audit, while profitability contains return on assets and family ownership. The sample of this research is property company, real estate, and building construction which listed in Indonesia Stock Exchange year 2012-2014. The sample that is built is not experiencing losses and selected by purposive sampling. Data analysis used multiple regression to test the hypothesis. The results show that profitability, family ownership and corporate governance significantly influence tax avoidance
FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN KE PUBLIK Jeni Susanti; Made Dana Saputra
Valid: Jurnal Ilmiah Vol 13 No 3 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

This study examined several variables that predicted affect the timeliness of submission of financial statements, the size of the company, size of the firm, the company's profitability and debt to equity ratio. The research object is the Real Estate and Property companies listed on the Stock Exchange which publishes audited financial statements consistently in the years 2011-2015. By using purposive sampling method obtained 46 samples were then tested using regression at a significance level of 5 per cent. This test showed empirical evidence that the variable size of the company, size of the firm, the company's profitability and debt to equity ratio significantly affects the timeliness of the company's financial reporting
Co-Authors I Made Agus Putrayasa I Made Anom Adiaksa I Made Bagiada I Made Sarjana Istiarto Istiarto Istiarto Istiarto Jeni Susanti Jeni Susanti Jeni Susanti Made Agus Putrayasa Ni Luh Ayu Kartika Yuniastari Sarja Ni Nyoman Aryaningsih Putu Adi Suprapto