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All Journal Mutiara: Multidiciplinary Scientifict Journal JER
Samuel, Binsar
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Materials Science & Nanotechnology Mathematics Mechanical Engineering Social Sciences

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The Effect of Audit Committee, Profitability, Board of Directors on Tax Planning Samuel, Binsar; Indrati, Menik
Jurnal Economic Resource Vol. 8 No. 1 (2025): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i1.1121

Abstract

This aim of this research is to analyze the influence of the audit committee, profitability, and the board of directors on tax planning. The research employs three independent variables: audit committee proxied by AC SIZE, Profitability proxied by ROE, and board of direction proxied by DIREKSI. Dependent variabel is measured using the Effective Tax Rate (ETR). A sample of 39 companies from the food and beverage sector was initially selected based on certian criteria, but 10 companies were identified as outlier, leaving 29 companies in the final sample. Consequently, out of a total 117 data observations, only 87 were utilized for analysis. The findings reveal that the audit committee has a positive impact on tax planning, while profitability has a negative impact on tax planning. Additionally, the board of directiors was found to have no significant effect on tax planning. These results provide insights for companies to enhance the effectiveness of their board of directors and strengthen the role of the audit committee in formulating tax planning strategies. The study recommends that stakeholders consider tax governance as a crucial element in evaluating corporate risks. Furthermore, companies should focus on optimizing both efficiency and profitability through balanced tax planning, encuring compliance with tax regulations while promoting long- term sustainability. Ini doing so, companies can improve their credibility with stakeholders and maximize tax benefits to support operational continuity.
Income Smoothing Practices in Animal Feed Sub-Sector Companies Listed on the Indonesia Stock Exchange For the 2020-2022 Period Afiffah, Junita Nur; Martin, Boyke; Ramadhaningsih, Devi; Samuel, Binsar; Ramadhan, Yanuar; Atthariq, Muhammad
Mutiara: Multidiciplinary Scientifict Journal Vol. 1 No. 9 (2023): Mutiara: Multidiciplinary Scientifict Journal
Publisher : Al Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/mutiara.v1i9.93

Abstract

This study aims to analyze Income Smoothing practices in animal feed sub-sector companies with a focus on the financial implications of using the eckel index during the period 2020 – 2022. The sample used is animal feed sub-sector companies in the basic industrial and chemical sectors listed on the Indonesia Stock Exchange, there are 5 companies. Based on calculations using the eckel index derived from the financial statements of each company, This research shows that there are 4 companies that do profit smoothing and 1 company that does not do income smoothing.
Co-Authors Afiffah, Junita Nur Atthariq, Muhammad Martin, Boyke Menik Indrati Ramadhan, Yanuar Ramadhaningsih, Devi