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Fung Njit Tjhai
Trisakti School of Management
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Tia Oktavia Puspitasari; Fung Njit Tjhai
E-Jurnal Akuntansi TSM Vol 2 No 1 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

The purpose of this research is to examine the effect of independent variables: firm size, firm age, independent board of commissioners, audit committee, sales growth, leverage, KAP size (audit quality) and profitability on the dependent variable: tax avoidance. The population of this research consisted of manufacturing companies listed on the Indonesia Stock Exchange during 2018 to 2020. The sample of this research used a purposive sampling method, where the sample that met the sampling criteria in this research only 189 data from 63 manufacturing companies listed on the Indonesia Stock Exchange during 2018 to 2020. This research used multiple regression model to examine the effect of each variable on tax avoidance. Multiple regression results indicates that sales growth and profitability have an influence on tax avoidance. However firm size, firm age, independent board of commissioners, audit committee, leverage and KAP size have no influence on tax avoidance.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR DI INDONESIA VIRA SAGITA GARNISA; FUNG NJIT TJHAI
E-Jurnal Akuntansi TSM Vol 1 No 4 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

The purpose of this study is to examine an empirical evidence about the influence of firm size, return on assets, leverage, capital intensity, sales growth, majority shareholding and audit quality to tax avoidance. The population of this study are manufacture companies listed in Indonesia Stock Exchange from 2015-2018, with 3 years observation period. The data was obtained from Indonesia Stock Exchange website. The sample of this research are 54 companies which obtained by using purposive sampling. The empirical result indicates that the return on assets, capital intensity and audit quality have influence to tax avoidance and firm size, leverage, sales growth and majority shareholding does not have influence to tax avoidance.
PROFITABILITAS, STRUKTUR MODAL, DAN FAKTOR LAINNYA YANG MEMPENGARUHI NILAI PERUSAHAAN NON KEUANGAN Gamaliel Arta Prima Sinurat; Fung Njit Tjhai
E-Jurnal Akuntansi TSM Vol 2 No 2 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

The purpose of this research is to provide empirical evidence regarding the influence of profitability, capital structure, managerial ownership, company growth, leverage, liquidity, firm size, and dividend policy to firm value. The population used in this research is non-financial companies that are consistently listed on the Indonesia Stock Exchange (IDX) during the period of 2017-2019. There are 54 companies that have met the criteria and resulting 162 data for this research. The data then was analyzed using the multiple regression. The result of this research indicate that profitabilty, capital structure, company growth, leverage, and firm size have an effect on firm value. Meanwhile, other variable such as managerial ownership, liquidity, and dividend policy have no effect on firm value
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK Haikal; Fung Njit Tjhai
E-Jurnal Akuntansi TSM Vol 2 No 1 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

The purpose of this research is to obtain empirical evidence about the factors influence of manajerial ownership, independent commissioner, corporate social responsibility, leverage, likuiditas, profitability, and inventory capacity. This research used sample of non-financial companies listed on the Indonesia Stock Exchange from 2018 to 2020. The method used in sample selection using purposive sampling methode, that the sample obtained is 142 companies. Hypothesis testing in the research uses multiple regression method. The results of this research concluded that profitability variable has positive influence on tax aggressiveness but manajerial ownership, independent commissioner, corporate social responsibility, leverage, likuiditas, and inventory capacity variable has no influence on tax aggressiveness
PENGARUH INTENSITAS PERSEDIAAN DAN FAKTOR-FAKTOR LAINNYA TERHADAP AGRESIVITAS PAJAK PERUSAHAAN MANUFAKTUR DI BEI Edric Prawiro; Fung Njit Tjhai
E-Jurnal Akuntansi TSM Vol 2 No 2 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

The purpose of this study is to provide empirical evidence about the factors that affect tax aggressiveness. The factors are current ratio, profitability, inventory intensity, related third party, size, independent commissioner, and leverage. This study uses purposive sampling method which resulted in research samples of 231 manufacture companies listed on Indonesia Stock Exchange during the period of 2018-2020. The data obtained from these samples were analyzed using multiple regression analysis on SPSS 25. that size have influence to tax aggressiveness, whereas current ratio, profitability, inventory intensity, related third party, independent commissioner, and leverage do not have influence to tax aggressiveness.
Co-Authors EDRIC PRAWIRO GAMALIEL ARTA PRIMA SINURAT Haikal TIA OKTAVIA PUSPITASARI VIRA SAGITA GARNISA