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Dampak Profitabilitas, Leverage dan Biaya Operasional Terhadap Pajak Penghasilan Badan Dina Anggraini; Yunita Valentina Kusufiyah
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 22 No 1 (2020): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

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

ABSTRACT Tax is the largest state revenue in Indonesia, amounting to 80 percent of total state revenue. Corporate income tax is a tax that contributes greatly to total tax revenue, where companies as taxpayers have great potential. This study aims to empirically examine the impact of profitability, leverage and operational costs on corporate income tax. This research was conducted at the Indonesia Stock Exchange with the food and beverage sector during 2014-2018. The population in this study were 10 companies with 50 observations obtained using the purposive sampling method. The research methodology used in this study is a regression analysis that is multiple linear regression analysis. The findings in this study are that there is no significant effect of Operating Profit Ratio (OPR) as a proxy for profitability on income tax. While Debt to Equity Ratio (DER) and operational costs have a significant effect on corporate income tax. ABSTRAK Pajak merupakan pemerimaan negara yang terbesar di Indonesia yaitu sebesar 80 persen dari total penerimaan negara. Pajak penghasilan badan merupakan salah satu pajak yang memberikan kontribusi besar terhadap total penerimaan pajak, dimana perusahaan sebagai wajib pajak yang memiliki potensi yang besar. Penelitian ini bertujuan untuk menguji secara empiris Dampak profitabilitas, leverage dan biaya operasional terhadap pajak penghasilan badan. Penelitian ini dilakukan pada Bursa Efek Indonesia dengan pada sektor makanan dan minuman selama tahun 2014-2018. Populasi dalam penelitian ini terdapat 10 perusahaan dengan jumlah observasi 50 yang diperoleh dengan menggunakan metode purposive sampling. Metodologi penelitian yang digunakan dalam hal ini penelitian adalah analisis regresi yaitu analisis regresi linier berganda. Temuan dalam penelitian ini adalah bahwa tidak ada pengaruh yang signifikan Operating Profit Ratio (OPR) sebagai proksi profitabilitas terhadap pajak penghasilan. Sementara Debt to Equity Ratio (DER) dan biaya operasional memiliki pengaruh yang signifikan terhadap pajak penghasilan badan.

Dampak Debt To Equity Ratio, Pertumbuhan Penjualan dan Ukuran Perusahaan pada Penghindaran Pajak Zelvia Putri; Yunita Valentina Kusufiyah; Dina Anggraini
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 23 No 2 (2021): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v23i2.292

Tax avoidance is one of the efforts to minimize the tax burden carried out by companies legally by taking advantage of loopholes or weaknesses in the tax provisions law. Tax avoidance occurs because companies try to pay taxes as low as possible because taxes will reduce profits while the government wants taxes as high as possible for government administration. This study aims to analyze the effect of Debt to Equity Ratio (DER), sales growth and firm size on tax avoidance. The measurement of tax avoidance in this study uses the Effective Tax Rate (ETR). The population of this research used mining sector companies listed on the Indonesia Stock Exchange (IDX) for 8 years, from 2012 to 2020. The number of research samples obtained using the purposive sampling method was 6 companies. The analytical technique used in this research is multiple linear regression analysis. The results of the analysis show that the Debt to Equity Ratio (DER) has a significant positive effect on tax avoidance, while the results of the analysis for sales growth and company size show that it has no effect on tax avoidance. ABSTRAK Penghindaran pajak merupakan salah satu upaya untuk meminimalkan beban pajak yang dilakukan oleh perusahaan secara legal dengan memanfaatkan celah atau kelemahan dalam undang-undang ketentuan perpajakan. Penelitian ini bertujuan untuk menganalisis pengaruh Debt to Equity Ratio (DER), pertumbuhan penjualan dan ukuran perusahaan terhadap penghindaran pajak. Pengukuran penghindaran pajak dalam penelitian ini menggunakan Effective Tax Rate (ETR). Populasi penelitian ini menggunakan perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama 8 tahun yaitu dari tahun 2012 sampai dengan tahun 2020. Jumlah sampel penelitian yang diperoleh dengan menggunakan metode purposive sampling adalah 6 perusahaan. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil analisis menunjukkan bahwa Debt to Equity Ratio (DER) berpengaruh positif signifikan terhadap penghindaran pajak, sedangkan hasil analisis untuk pertumbuhan penjualan dan ukuran perusahaan menunjukkan tidak berpengaruh terhadap penghindaran pajak.

Trend Penghindaran Pajak Pada Perusahaan Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Yunita Valentina Kusufiyah; Dina Anggraini
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 24 No 1 (2022): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v24i1.396

Tax avoidance is an action taken by taxpayers to reduce the tax burden by exploiting the weakness of legislation (loopholes), although this tax avoidance practice does not violate the laws and regulations but this action is considered an immoral act (unacceptable). This research is motivated by the large number of tax evasion carried out by corporations which has become a complaint in several countries, including Indonesia, which causes state losses. This study uses the Effective Tax Ratio (ETR) as a proxy or measurement of tax avoidance. The ETR method is done by dividing income tax expense by profit before tax. This study aims to empirically test the avoidance trend in food and beverage companies listed on the Indonesia Stock Exchange. This type of research is descriptive research, namely research that explains one variable in a particular situation. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2011-2020 with a population of 80 companies. This study found the average value of ETR within 10 years was 23% and the maximum value of ETR for 10 years (2011-2020) was 34.87%, namely in 2015. ABSTRAK Penghindaran pajak merupakan tindakan yang dilakukan oleh wajib pajak untuk mengurangi beban pajak dengan memanfaatkan kelemahan peraturan perundang-undangan (loopholes), meskipun praktek penghindaran pajak ini tidak melanggar peraturan perundang-undangan tetapi tindakan ini dianggap sebagai perbuatan tidak bermoral (unacceptable). Penelitian ini termotivasi dari banyaknya penghindaran pajak yang dilakukan oleh korporasi yang menjadi keluhan beberapa negara termasuk di Indonesia yang menimbulkan kerugian negara. Penelitian ini menggunakan Effective Tax Ratio (ETR) sebagai proksi atau pengukuran penghindaran pajak. Metode ETR ini dilakukan dengan membagi beban pajak penghasilan dengan laba sebelum pajak. PenelItian ini bertujuan menguji secara empiris tentang trend penghindaran pada perusahaan makanan dan minuman yang terdaftar pada Bursa Efek Indonesia. Jenis penelitian ini adalah penelitian deskriptif, yaitu penelitian yang menjelaskan satu variable dalam situasi tertentu. Populasi dalam penelitian ini adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 20211-2020 dengan populasi sebanyak 80 perusahaan. Penelitian ini menemukan nilai rata-rata ETR dalam kurun waktu 10 tahun sebesar 23% dan nilai maksimal ETR sepanjang 10 tahun (2011-2020) sebesar 34,87% yaitu pada tahun 2015.

Good corporate governance dan Ukuran Perusahaan Sebagai Stimulus Di Lakukannya Tax Management yunita valentina kusufiyah
JURNAL PUNDI Vol 2, No 2 (2018)
Publisher : AKBP-STIE "KBP" PADANG

The largest state revenue comes from tax revenues. This is evident from the data of the Central Bureau of Statistics in 2016 as much as 86.16% of state revenue derived from tax revenue. For the company, the tax is a expenses that must be paid so needed a strategy in doing the efficiency of the tax expenses (the tax savings). One such strategy is tax management. To perform a good tax management then it takes the implementation of good governance in a company. Another variable that becomes the stimulus of Tax Management is the size of the company. This study examines Good corporate governance and Corporate Size as Stimulus in Tax Management. The research was conducted at a banking company listed on the Indonesia Stock Exchange. Research methodology used in this research is regression analysis that is linear regression analysis. The findings in this study are institutional ownership, the proportion of independent board of commissioners has a positive and significant influence on tax management while the audit committee has no influence on tax management. Company size has a significant negative effect on tax management Keywords : Good Corporate Governance, size, Tax Managemet

Dampak tax avoidence terhadap harga saham dengan corporate governance dan ukuran perusahaan sebagai variabel moderating Yunita Valentina Kusufiyah; Dina Anggraini
JURNAL PUNDI Vol 2, No 1 (2018)
Publisher : AKBP-STIE "KBP" PADANG

The main purpose of a company that has go public is to generate profits in order to increase the prosperity of shareholders through increasing the value of the company. One of the management efforts to increase the value of the company is to reduce tax expense. Tax expense can be optimized through tax planning action. One of tax planning that does not violate the law one of them is by tax avoidance. Tax planning can be applied if Good Corporate Governance is done by management. This research aims to examine the effect of tax avoidence on the stock price of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research aims to prove whether Corporate Governance and company size can moderate the effect of Tax Avoidance on the stock price of manufacturing companies listed on IDX. The research methodology used in this research is regression analysis that is linear regression analysis. The findings of this study that tax avoidence has an influence on stock prices. The management of the tax expense gets the attention of shareholders so as to raise the stock price.

Faktor-Faktor Dan Trend Penghindaran Pajak Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Yunita Valentina Kusufiyah; Dina Anggraini
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 24 No 2 (2022): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v24i2.595

The government through the Directorate General of Taxes continues to make improvements so that tax revenues can be optimal, among others by increasing the improvement of extracting tax potential which is later expected to increase taxpayer compliance in carrying out their tax obligations. The existence of differences in interests between the company and the government does not rule out the possibility that the company will try to reduce the amount of tax paid and do tax avoidance. This study aims to empirically examine the effect of Debt Equty Ratio (DER) and Book Tax Diffrences on tax avoidance. This type of research is causative research, which is research designed to measure the relationship between research variables, or to analyze the effect of one variable on other variables. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019 with a population of 56 companies. The research methodology used in this research is regression analysis, namely multiple linear regression analysis. This study finds that the Debt to Equity Ratio (DER) has no significant effect on tax avoidance, Book tax differences have a negative effect on tax avoidance efforts. The trend of tax avoidance of mining companies listed on the IDX throughout 2015-2019 fluctuated, the lowest ETR value occurred in 2018 and the reverse condition occurred in 2019. Abstrak Pemerintah melalui Direktorat Jenderal Pajak terus melakukan perbaikan agar penerimaan pajak dapat optimal antara lain dengan meningkatkan perbaikan penggalian potensi perpajakan yang nantinya diharapkan akan meningkatkan kepatuhan wajib pajak dalam melaksanakan kewajiban perpajakannya. Adanya perbedaan kepentingan antara perusahaan dan pemerintah tidak menutup kemungkinan perusahaan akan berupaya agar jumlah pajak yang dibayarkan menjadi lebih kecil dan melakukan penghindaran pajak. Peneltian ini bertujuan menguji secara empiris pengaruh Debt Equty Ratio (DER) dan Book Tax Diffrences terhadap penghindaran pajak. Jenis penelitian ini adalah penelitian penelitian kausatif, yaitu penelitian yang didesain untuk untuk mengukur hubungan antara variabel riset, atau menganalisis pengaruh suatu variabel terhadap variabel lainnya. Populasi dalam penelitian ini adalah perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2019 dengan populasi sebanyak 56 perusahaan. Metodologi penelitian yang digunakan dalam hal ini penelitian adalah analisis regresi yaitu analisis regresi linierberganda. Penelitian ini menemukan bahwa Debt to Equity Ratio (DER) tidak berpengaruh signifikan terhadap penghindaran pajak, Book tax diffrences berpengaruh negatif terhadap usaha penghindaran pajak. Trend penghindaran pajak perusahaan pertambangan yang terdaftar di BEI sepanjang tahun 2015-2019 mengalami fluktuasi, nilai ETR paling rendah terjadi pada tahun 2018 dan kondisi terbalik terjadi pada tahun 2019.

Penghindaran Pajak Perusahaan Makanan dan Minuman Yang Terdaftar Di Bei Sebelum dan Selama Pandemi Covid-19 Yunita Valentina Kusufiyah; Dina Anggraini
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 25 No 1 (2023): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v25i1.662

The Covid-19 pandemic resulted in a decrease in state revenue and an increase in state expenditure, so that the government issued fiscal policies in an effort to save the national economy. This policy is used by taxpayers to take tax avoidance actions as explained by the Tax Justice Network, which noted that tax revenues that cannot be collected due to tax avoidance practices in Indonesia reach US$4.86 billion per year or the equivalent of Rp.69.1 trillion and Indonesia's position in the case of tax avoidance. tax ranks fourth in Asia (Wildan, 2020). This study uses the Effective Tax Ratio (ETR) as a proxy or measurement of tax avoidance. This research aims to empirically test Food and Beverage Company Tax Avoidance Before and During the Covid-19 Pandemic. This type of research is descriptive research, using data analysis techniques Paire test sample T- Test. Thes population of this study are food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2018-2019 and 2020-2021. The results of the study prove that there are differences in tax evasion before and during the Covid-19 pandemic. ABSTRAK Pandemi Covid-19 mengakibatkan penurunan pendapatan negara dan peningkatan belanja negara, sehingga pemerintah mengeluarkan kebijakan fiskal dalam upaya penyelamatan perekonomian nasional. Kebijakan ini digunakan wajib pajak untuk melakukan tindakan penghindaran pajak sebagaimana dijelaskan oleh Tax Justice Network yang mencatat bahwa penerimaan pajak yang tidak dapat dipungut akibat praktik penghindaran pajak di Indonesia mencapai US$4,86 miliar per tahun atau setara dengan Rp69,1 triliun dan Posisi Indonesia dalam hal penghindaran pajak. pajak menempati urutan keempat di Asia (Wildan, 2020). Penelitian ini menggunakan Effective Tax Ratio (ETR) sebagai proksi atau ukuran penghindaran pajak. Penelitian ini bertujuan untuk menguji secara empiris Penghindaran Pajak Perusahaan Makanan dan Minuman Sebelum dan Selama Pandemi Covid-19. Jenis penelitian ini adalah penelitian deskriptif, dengan menggunakan teknik analisis data uji Paire sample T-Test. Populasi penelitian ini adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2019 dan tahun 2020-2021. Hasil penelitian membuktikan adanya perbedaan penghindaran pajak sebelum dan selama pandemi Covid-19.

Implementasi Aspek Perpapajakan Pada Koperasi (Studi Kasus KSPPS Dharma Andalas Laboratory/DAL) Yunita Valentina Kusufiyah; Fredo Fredian Antomi
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 25 No 2 (2023): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v25i2.964

This study aims to find out the implementation of taxation aspects in the DAL Sharia Financing Savings and Loans Cooperative (KSPPS). This study uses a qualitative descriptive analysis method by explaining, examining and explaining the implementation of taxation aspects in KSPPS DAL based on applicable tax provisions so as to obtain a clear and comprehensive picture regarding taxation aspects in KSPPS DAL. The results of this study indicate that the implementation of taxation aspects at KSPPS DAL is in accordance with the applicable taxation system where KSPPS DAL has taken into account income tax payable and tax reporting through a self-assessment system which refers to Law No. 7 of 2021 concerning Harmonization of Tax Regulations. KSPPS DAL tax reporting in 2022 uses E-Form 1771 with a zero status because the amount of commercial tax income is smaller than the income subject to final tax. ABSTRAK Studi ini bertujuan untuk mengetahui implementasi aspek perpajakan dalam Koperasi Simpan Pinjam Syariah Dana Abadi Lestari (KSPPS DAL). Penelitian ini menggunakan metode analisis deskriptif kualitatif dengan menjelaskan, menguji, dan menjelaskan implementasi aspek perpajakan di KSPPS DAL berdasarkan ketentuan perpajakan yang berlaku untuk memperoleh gambaran yang jelas dan komprehensif mengenai aspek perpajakan di KSPPS DAL. Hasil dari penelitian ini menunjukkan bahwa implementasi aspek perpajakan di KSPPS DAL sesuai dengan sistem perpajakan yang berlaku, di mana KSPPS DAL telah mempertimbangkan pajak penghasilan yang harus dibayarkan dan pelaporan pajak melalui sistem penilaian diri yang mengacu pada Undang-Undang No. 7 tahun 2021 tentang Harmonisasi Peraturan Perpajakan. Pelaporan pajak KSPPS DAL pada tahun 2022 menggunakan E-Form 1771 dengan status nol karena jumlah pendapatan pajak komersial lebih kecil daripada pendapatan yang dikenakan pajak final.

Peran Komisaris Independen, Ukuran Perusahaan, Kinerja Keuangan dan Leverage Terhadap Usaha Penghindaran Pajak Yunita Valentina Kusufiyah; Dina Anggraini
E-Jurnal Akuntansi Vol 26 No 2 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v26.i02.p28

Tax is the biggest contributor in state income, so the process of collecting taxes made by the state becomes very important. This study aims to empirically examine the influence of Independent Commissioners, Company Size, Return On Asset and Debt to Equity Ratio on tax avoidance. This research was conducted on the Indonesia Stock Exchange with the manufacturing sector during 2013-2017. The population in this study were 41 companies with the number of observations 205 obtained using the purposive sampling method. This study uses multiple linear regression data analysis techniques with the results of the study show that independent commissioners and Debt to Equity Ratio do not have a significant effect on tax avoidance practices, while company size and Return On Asset have a negative and significant effect on tax avoidance practices. Keywords : Independent Commissioner, Size, Return On Asset, Debt to Equity Ratio, Tax Avoidance

Dampak Kebijakan PP Nomor 55 Tahun 2022, Kesadaran Wajib Pajak, Dan Kepercayaan Kepada Pemerintah Tehadap Kepatuhan Wajib Pajak UMKM Kusufiyah, Yunita Valentina; Anggraini, Dina
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 2 (2024): Maret-Appril
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i1.1531

The government has made various efforts to increase MSME taxpayer compliance, this is because the high contribution of MSMEs to GDP (Gross Domestic Product) reaches 60.5 percent and can absorb 96.9 percent of the total national workforce (Hidranto, 2022) . One of the government's policies is to provide a reduction in tax rates for MSMEs by issuing Government Regulation No. 55 of 2022 concerning Adjustments to Income Tax Rules. This rule, especially in Chapter Taxpayer compliance does not come from external factors of the taxpayer but from the taxpayer's self, namely the taxpayer's awareness and trust in the government. This research aims to empirically test Government Regulation Policy No. 55 of 2022, Awareness and Trust in the government regarding taxpayer compliance. This research was conducted on individual MSME Taxpayers registered at KPP 1 and KPP 2 Padang.Using the Sovin formula provides a minimum sample size of 99.22 which is rounded up to 100 individual MSME taxpayers in Padang City. This research uses a data collection method by distributing questionnaires to respondents in the form of a list of questions prepared on paper and Google form. The results of this research prove that there is no influence of the policy of Order No. 55 of 2022 with a reduction in MSME income tax rates on MSME taxpayer compliance in Padang City, while the variables of awareness and trust in the government have an influence on MSME taxpayer compliance in Padang City.

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