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Asri Suangga
STIE Sutaatmadja, Subang, Indonesia
Economics, Econometrics & Finance Social Sciences

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THE EFFECT OF COMPANY SIZES, THE NUMBER OF BOARD OF COMMISSIONERS, BOARD OF DIRECTORS COMPETENCE AND AUDIT COMMITTEES ON TAX MANAGEMENT Lia Setiawati; Icih Icih; Asri Suangga
JABI (Journal of Accounting and Business Issues) Vol. 1 No. 1 (2019): VOL 01 NO 01 2019
Publisher : STIESA Press

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Abstract

This study aims to examine the effect of company size, the number of boards of commissioners, compensation of the board of directors, and audit committee on tax management which is measured using two measures, namely effective tax rates (ETR) and cash effective tax rates (CETR). The population of this research is all companies in the manufacturing sector which are listed on the Indonesia Stock Exchange from 2011 to 2014. The sample selection technique uses purposive sampling to obtain samples that fit the criteria of 18 companies. Tests conducted in this study use multiple linear regression test which includes the classic assumption test, F test, t test and coefficient of determination (R2) and to analyze data using SPSS Version 22. The results of this study indicate that partially company size variables have a significant positive effect on tax management as measured by ETR and CETR, variable number of the board of commissioners has a significant negative effect on tax management as measured by ETR, but the variable number of board of commissioners does not affect the tax management that measured by CETR. And the proportion of compensation of the board of directors and audit committee has no effect on tax management as measured by ETR or CETR. Simultaneously the size of the company, the number of the board of commissioners, compensation of the board of directors and the audit committee together affect the tax management as measured using ETR and CETR.
ANALYSIS OF THE INFLUENCE OF TAX PLANNING AS AN EFFORTS TO MINIMIZE TAX LOADS ON COMPANY VALUE WITH TRANSPARENCY OF COMPANIES AS MODERATING VARIABLES (CASE STUDY IN COMPANIES INCLUDING LQ45 IN THE 2012-2015 INDONESIA EXCHANGE) Hisam Mubarak; Asep Kurniawan; Asri Suangga
JABI (Journal of Accounting and Business Issues) Vol. 1 No. 1 (2019): VOL 01 NO 01 2019
Publisher : STIESA Press

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Abstract

This study aims to analyze the effect of tax planning on company value with transparency as a moderating variable. The population of this study are all companies included in LQ45 on the Indonesia Stock Exchange in 2012-2014 who reported complete and published finances. The sample selection technique uses purposive sampling. Samples that fit the criteria are 22 companies. Testing in this study uses a simple linear regression test and Moderated Regression Analysis (MRA) which includes the classic assumption test, the coefficient of determination (R2), t test, and F test and to analyze data using SPSS Version 22. The results of this study indicate that tax planning affects the value of the company with a negative direction, which means that every time there is an increase in tax planning, the value of the company will go down. Then transparency is able to moderate the relationship between tax planning on company value, its influence strengthens showing that transparency can reduce the negative effects of tax planning so that the company's value rises.
Co-Authors Asep Kurniawan Hisam Mubarak Icih Icih Lia Setiawati