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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business JURNAL PENDIDIKAN TAMBUSAI Jurnal Madani EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Educoretax
Wadi, Indra
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Educoretax

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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

Abstract

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

Abstract

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.
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

Abstract

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
Co-Authors Akbar, Mhd Ali Diah Ayu Lestari, Diah Ayu Herlambang, Hendri Holiawati Kristiyanto Nofryanti, Nofryanti P. Eko Prasetyo Pratiwi, Nur Aisah Eka Ramadhan, Luthfi Tatariyanto, Firman Yati Rosmiati, Dede