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All Journal JURNAL PUNDI Jurnal Ekonomi dan Bisnis Dharma Andalas Jurnal Ekonomika Dan Bisnis
Yunita Valentina Kusufiyah
Fakultas Ekonomi Dan Bisnis Universitas Dharma Andalas
Economics, Econometrics & Finance Social Sciences

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Journal : JURNAL PUNDI

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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (457.726 KB) | DOI: 10.31575/jp.v2i2.74

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (505.954 KB) | DOI: 10.31575/jp.v2i1.47

Abstract

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.
Co-Authors Dewi, Syalmi Dina Anggraini Dina Anggraini Dina Anggraini Dina Anggraini DINA ANGGRAINI Fredo Fredian Antomi Putri, Resti Ramadhani Resti Ramadhani Putri Zelvia Putri