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All Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Mohamad Safii
Universitas Pamulang
Economics, Econometrics & Finance

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PENGARUH BEBAN PAJAK TANGGUHAN, PERENCANAAN PAJAK, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN: Studi Empiris Pada Perusahaan Sektor Barang dan Konsumsi Yang Terdaftar di Bursa Efek Indonesia Nia Safitri; Mohamad Safii
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 2 No. 2 (2022): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v2i2.41

Abstract

Company value is an investor's perception of the company's value associated with the stock price. This research was conducted with the aim of testing and analyzing the effect of deferred tax burdens, tax planning, and dividend policies on the value of the company. This research is a quantitative approach and secondary data from goods &consumption sector companies listed on the Indonesia Stock Exchange in 2016-2021. Sampling was used using purposive sampling by obtaining 84 sample data from 14 companies that met the criteria. Using multiple regression analysis, data testing was assisted by using Eviews version 9 software. The result of this study is that the deferred tax burden has a significant influence on the value of the company, while tax planning and dividend policy have no influence on the value of the company. However, simultaneously (together) deferred tax burdens, tax planning, and dividend policies affect the value of the company
PENGARUH TINGKAT HUTANG, ARUS KAS OPERASI, PENGHINDARAN PAJAK DAN LIKUIDITAS TERHADAP PERSISTENSI LABA: Studi Empiris pada Perusahaan Sektor Barang dan Konsumsi Subsektor Farmasi yang Terdaftar di Bursa Efek Indonesia Octania Denita; Mohamad Safii
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i1.141

Abstract

This study aims to determine the effect of debt levels, operating cash flow, tax avoidance and liquidity on earnings persistence (empirical study of pharmaceutical sub-sector consumer goods industry companies listed on the Indonesia Stock Exchange for the 2015-2020 period). This type of research is a quantitative approach research with descriptive analysis method. Samples were taken using purposive sampling technique. The sample consists of 60 data from 10 companies in the consumer goods industry in the pharmaceutical sub-sector listed on the Indonesia Stock Exchange in 2015-2020. The data analysis technique used is descriptive statistical technique and panel data regression using Eviews 12. Based on the results of this study, it shows that leverage, operating cash flows, tax avoidance and liquidity have a simultaneous effect on earnings persistence. Operating cash flow has influence on earnings persistence, leverage, tax avoidance, and liquidity have no effect on earnings persistence
PENGARUH FINANCIAL DISTRESS, KARAKTERISTIK EKSEKUTIF, DAN FAMILY OWNERSHIP TERHADAP TAX AVOIDANCE Riza Dwi Astriyani; Mohamad Safii
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i1.148

Abstract

This study aims to determine the effect of financial distress, executive characteristics and family ownership on tax avoidance. The data used are property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2016 – 2020. This study is a quantitative study using secondary data. In taking the sample using purposive sampling technique, and the number of samples obtained and used in this study amounted to 40, namely from 8 companies with 5 years of research. The data processing in this study used the Eviews version 9. The results showed that financial distress, executive characteristics and family ownership had a simultaneous (simultaneous) effect on tax avoidance. In addition, this study proves that financial distress and executive characteristics have no significant effect on tax avoidance, while family ownership has a positive and significant effect on tax avoidance. And 46.96% of tax avoidance can be explained by financial distress variables, executive characteristics and family ownership. While the remaining 53.04% can be explained by other variables not examined.
PENGARUH PAJAK TANGGUHAN, KOMPENSASI MANAJEMEN DAN INTENSITAS PERSEDIAAN TERHADAP MANAJEMEN PAJAK: Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia Cece Piani; Mohamad Safii
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.155

Abstract

The purpose of this research are to test the influence of Deferred Tax, Management Compensation and Inventory Intensity against Tax Management. The independent variables are used Deferred Tax, Management Compensation and Inventory Intensity. The dependent variable are used Tax Management. The study used quantitative method with secondary data. The population of this research are manufacturing company of consumer goods industry sector in Indonesia Stock Exchange 2016 - 2021. For the interpretation sample used purposive sampling method because this research have specific sample criteria agree with the purpose of this research. The study used 72 sample for manufacturing company based on purposive sampling method. The hypothesis used testing multiple regression analysis method with Eviews 12 version. The results on the F test can be known variable Deferred Tax, Management Compensation and Inventory Intensity have effect to Tax Management. The result on the T test can be known variable Deferred Tax have effect to Tax Management. The Management Compensation variable have effect to Tax Management. The Inventory Intensity have effect to Tax Management
PENGARUH KARAKTER EKSEKUTIF DAN FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE Windi Oktavia; Mohamad Safii
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i2.158

Abstract

This study aims to determine the effect of Executive Character and Financial Distress on Tax Avoidance in Food and Beverage sub-manufacturing companies listed on the IDX for the 2017-2020 period. This study uses the population in this study using the purpose sampling method. The number of companies studied in this study were 13 sample companies with each observation period of 5 years, so that 65 samples of data were obtained. Sources of data used in this study is secondary data. Data analysis was carried out using Eviews 9. The results of the research simultaneously that Executive Character and Financial Distress had an effect on Tax Avoidance. Partially, the Executive Character has an effect on Tax Avoidance, Financial Distress has an effect on Tax Avoidance
Co-Authors Cece Piani Nia Safitri Octania Denita Riza Dwi Astriyani Windi Oktavia