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The effect of ESG, inventory intensity and managerial ownership on tax avoidance Ramadhan, Luthfi; Wadi, Indra
Educoretax Vol 4 No 8 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i8.1026

This study aims to determine the influence of ESG (Environment, Social, And Governance), Inventory Intesity, and Managerial Ownership on Tax Avoidance. Tax Avoidance is a dependent variable and ESG (Environment, Social, And Governance), Inventory Intesity and Managerial Ownership are independent variables This type of research is carried out using a quantitative method and the sampling technique is purposive sampling. The population in this study is all companies listed on the Kompas100 stock index and the Indonesia Stock Exchange during the 2018-2022 period. The number of companies used as a research sample is 10 companies. The analysis method uses multiple regression analysis, T test and F test using Eviews 12. The results showed that the influence of ESG (Environment, Social, And Governance) had no effect on Tax Avoidance, Inventory Intesity had an effect on Tax Avoidance and Managerial Ownership had an effect on Tax Avoidance. Meanwhile, ESG (Environment, Social, And Governance), Inventory Intesity, and Managerial Ownership have a simultaneous effect on Tax Avoidance. This research is useful in providing this information to help the Directorate General of Taxes increase corporate income tax collection by companies, as well as direct company policies to comply with tax laws and avoid irregularities. For the authors, this information adds insight into ESG, inventory intensity, and tax accounting to reduce tax avoidance practices.

The effect of financial performance, tax avoidance, sales growth, and tax expense on capital structure Lestari, Diah Ayu; Wadi, Indra
Educoretax Vol 4 No 8 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i8.1030

This research aims to determine the effect of financial performance, tax avoidance, sales growth, and tax burden on capital structure. This type of research is quantitative. Capital structure is the dependent variable and financial performance, tax avoidance, sales growth and tax burden are independent variables. This research uses secondary data in the form of financial reports, with a population of 92 companies. This research was conducted on property and real estate sector manufacturing companies listed on the IDX in 2018-2022, the research sample was 13 companies with 5 years of observation, the sample determination method used was purposive sampling . The analysis method uses multiple regression analysis, determination test, T test and F test using Eviews 12. The research results show that tax avoidance has no effect on capital structure, sales growth has no effect on capital structure, and tax burden has no effect on capital structure, financial performance influence on capital structure. Meanwhile, financial performance, tax avoidance, sales growth and tax burden simultaneously influence capital structure.

Pengaruh Karakteristik Perusahaan, Kompensasi Eksekutif, dan Preferensi Risiko Eksekutif terhadap Penghindaran Pajak Wadi, Indra; Tatariyanto, Firman; Nofryanti, Nofryanti
Jurnal MADANI: Ilmu Pengetahuan, Teknologi, dan Humaniora Vol 8 No 1: Maret 2025
Publisher : Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33753/madani.v8i1.416

The purpose of this research is to explore the influence of company characteristics, executive compensation, and executive risk preferences on tax avoidance practices. An empirical study was conducted on companies in the industrial and energy sectors listed on the Indonesia Stock Exchange during the period 2019–2023. The sample analyzed consisted of 65 companies with a total of 325 data points, processed using the Eviews-12 software. A quantitative approach was applied using the panel data regression method as the main analysis technique, The findings show that executive risk preferences have a high impact and significant influence on tax avoidance. The interaction between company characteristics and executive compensation on tax avoidance does not have a significant effect but the coefficient value is positive, it will increase the value of tax avoidance. While the results of the interaction between company characteristics and executive risk preferences on tax avoidance do not have a significant effect but the coefficient value is negative, it will decrease the value of tax avoidance. Abstrak Tujuan penelitian ini untuk mengeksplorasi pengaruh karakteristik perusahaan, kompensasi eksekutif, maupun preferensi risiko eksekutif pada praktik penghindaran pajak. Kajian empiris dilakukan pada perusahaan sektor perindustrian maupun energi yang tercatat di Bursa Efek Indonesia selama periode 2019–2023. Sampel yang dianalisis berjumlah 65 perusahaan dengan total 325 data, diproses dengan digunakannya perangkat lunak Eviews-12. Pendekatan kuantitatif diterapkan dengan metode regresi data panel sebagai teknik analisis utama. Temuan menunjukkan bahwasanya preferensi risiko eksekutif mempunyai dampaknya yang tinggi dan berpengaruh signifikan pada penghindaran pajak, sementara karakteristik perusahaan maupun kompensasi eksekutif tidak menunjukkan pengaruhnya yang tinggi. Interaksi antara karakteristik perusahaan dan kompensasi eksekutif terhadap penghindaran pajak tidak berpengaruh signifikan tapi nilai koefisien nya positif maka akan meningkatkan nilai penghindaran pajak. Sedangkan hasil interaksi antara karakteristik perusahaan dengan preferensi risiko eksekutif terhadap penghindaran pajak tidak berpengaruh signifikan tapi nilai koefisien nya negatif maka akan menurunkan nilai penghindaran pajak. Kata Kunci: Karakteristik, Kompensasi, Preferensi Risiko Eksekutif, Penghindaran Pajak

Pengaruh Konservatisme Akuntansi, Kompensasi Rugi Fiskal dan Kepemilikan Institusional terhadap Tax Avoidance Herlambang, Hendri; Wadi, Indra
Jurnal Pendidikan Tambusai Vol. 9 No. 2 (2025): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i2.31192

Penelitian ini bertujuan untuk menganalisis pengaruh konservatisme akuntansi, kompensasi rugi fiskal, dan kepemilikan institusional terhadap tax avoidance pada perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019 – 2023. Tax avoidance merupakan strategi legal yang dilakukan perusahaan untuk meminimalkan beban pajak. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan tahunan perusahaan selama periode 2019 – 2023. Metode analisis yang digunakan adalah regresi data panel dengan pendekatan purposive sampling dalam pemilihan sampel dan diperoleh sampel sebanyak 21 perusahaan dengan 105 observasi. Hasil penelitian ini menunjukkan bahwa secara simultan, konservatisme akuntansi, kompensasi rugi fiskal, dan kepemilikan institusional berpengaruh signifikan terhadap tax avoidance. Namun secara parsial, terdapat perbedaan pengaruh dari masing-masing variabel independen terhadap tax avoidance. Hasil dari pengujian secara parsial menunjukan hanya kompensasi rugi fiskal berpengaruh secara signifikan terhadap tax avoidance, Temuan ini memberikan implikasi penting bagi regulator dan manajemen perusahaan dalam menyusun strategi pelaporan keuangan dan kepatuhan pajak.

Analysis of Company Valuation and Factors of Goto Stock Price Decline After IPO Holiawati; Yati Rosmiati, Dede; Eko Prasetyo; Kristiyanto; Wadi, Indra
EAJ (Economic and Accounting Journal) Vol. 8 No. 1 (2025): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v8i1.y2025.p10-25

Startups in Indonesia have been growing very fast in recent years. The phenomenon of startups conducting IPOs on the Indonesian stock exchange is an interesting phenomenon that is worth discussing. Moreover, GOTO shares experienced sham price dynamics until a drastic decline since its opening in March 2022 until now. This research is a qualitative research with descriptive methods. The data source of this research is taken from primary data in the form of fundamental and technical analysis of GOTO shares and secondary data consisting of related journals, reports and company data as research data In analyzing the valuation of GoTo companies, researchers use the relative / market valuation method. The results showed that the valuation of GOTO shares when conducting an IPO was below the average valuation of world companies. The decline in stock prices that occurred after the IPO could be due to the fact that investors generally expect short-term profits on stocks that conduct IPOs. In addition, many investors make decisions to sell and buy based on stock price movements in the market and not based on company fundamentals. Suggestions to company management, investment managers, securities, and academics, to continue to educate investors regarding the valuation of e-commerce companies. Management should also consider share buybacks. For the next start-up management that will conduct an IPO, the company also needs to educate on company valuation, and prepare steps to maintain the stability of its share price after the IPO.

The influence of tax burden, intangible assets, and foreign ownership on transfer pricing policies Pratiwi, Nur Aisah Eka; Wadi, Indra
Educoretax Vol 4 No 11 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i11.1034

This research aims to determine and empirically test the influence of tax burden, intangible assets and foreign ownership on transfer pricing policies in energy sector companies listed on the Indonesia Stock Exchange (BEI) during the 2018 2022 period. This type of research is descriptive quantitative which uses secondary data sourced from the company's financial reports that have been published by the company on the Indonesia Stock Exchange (BEI). This research consisted of 84 companies and the number of samples used was 9 companies as research objects for five years. The data analysis technique for testing this hypothesis uses E-views 12 software. Panel data regression analysis is used as the mechanism in this research. The research results show that the tax burden has a significant effect on transfer pricing. Meanwhile, intangible assets and foreign ownership do not have a significant effect on transfer pricing. This is because companies can consider tax burdens, intangible assets and foreign ownership in transfer pricing policies

Pengaruh Ukuran Perusahaan, Preferensi Risiko Eksekutif dan Kompensasi Eksekutif terhadap Penghindaran Pajak Wadi, Indra; Akbar, Mhd Ali
Jurnal Pendidikan Tambusai Vol. 9 No. 3 (2025): Desember
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Adapun tujuannya dari penelitian ini guna mengeksplorasi pengaruh ukuran perusahaan, preferensi risiko eksekutif, maupun kompensasi eksekutif pada praktik penghindaran pajak. Kajian empiris dilakukan pada perusahaan sektor perindustrian yang tercatat di Bursa Efek Indonesia selama periode 2019–2023. Sampel yang dianalisis berjumlah 20 perusahaan dengan total 100 data, diproses dengan digunakannya perangkat lunak Eviews-12. Pendekatan kuantitatif diterapkan dengan metode regresi data panel sebagai teknik analisis utama. Temuan menunjukkan bahwasanya ukuran perusahaan dan kompensasi eksekutif mempunyai dampaknya yang tinggi dan berpengaruh signifikan pada penghindaran pajak, sementara preferensi risiko eksekutif tidak menunjukkan pengaruhnya yang tinggi. Interaksi antara ukuran perusahaan dan preferensi risiko eksekutif terhadap penghindaran pajak tidak berpengaruh signifikan tapi nilai koefisien nya positif maka akan meningkatkan nilai penghindaran pajak. Sedangkan hasil interaksi antara preferensi risiko eksekutif dengan kompensasi eksekutif terhadap penghindaran pajak tidak berpengaruh signifikan tapi nilai koefisien nya negatif maka akan menurunkan nilai penghindaran pajak

PENGARUH MOTIVASI, PENGETAHUAN PERPAJAKAN DAN KESADARAN PAJAK TERHADAP KEPATUHAN PAJAK PADA KPP PRATAMA DEPOK SAWANGAN Wadi, Indra; Akbar, Mhd Ali
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 1 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v7i1.790

Tax compliance is a critical aspect of a well-functioning tax system, and understanding the factors that influence taxpayers' compliance behavior is essential for effective tax administration. This research focuses on investigating the impact of motivation, tax knowledge, and tax awareness on tax compliance among taxpayers served by the Sawangan Primary Tax Office (KPP Pratama Depok Sawangan). The main objective of this study is to analyze and assess the relationships between motivation, tax knowledge, tax awareness, and tax compliance. By gaining insights into these relationships, the research aims to contribute to the enhancement of tax compliance strategies and policies in the jurisdiction of the Sawangan Primary Tax Office. This research employs a quantitative approach, utilizing a survey method to collect data from a sample of taxpayers registered with the KPP Pratama Depok Sawangan. A structured questionnaire is designed to measure variables such as motivation, tax knowledge, tax awareness, and tax compliance. The collected data will be analyzed using statistical tools, including regression analysis, to identify the significance and strength of the relationships among the variables. The population of this study is individual taxpayers who are registered at KPP Pratama Depok Sawangan. The findings of this study suggest that there is a significant impact of motivation, tax knowledge, and tax awareness on tax compliance at the Sawangan Primary Tax Office (KPP Pratama Depok Sawangan). In other words, the level of motivation, understanding of taxation, and awareness of tax obligations among taxpayers in this jurisdiction play crucial roles in influencing their compliance with tax regulations.

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