Abstract. Tax storage is an effort to reduce the tax burden carried out by taxpayers in the scope of the tax laws carried out by utilizing weaknesses in tax laws and regulations to reduce the amount of tax debt. This study aims to determine the effect of the solvency and profitability of tax avoidance. Solvability is measured using a Debt To Asset Ratio (DAR). Profitability is measured using ROA (Returns On Assets). Tax avoidance is measured using CETR (Cash Effective Tax Rates). This research uses secondary data. The research method used in this study was descriptive with a quantitative approach. The population in this study is a manufacturing company from the industrial sector of consumer goods listed on the Indonesia Stock Exchange (IDX) for 4 periods, namely 2016-2019. The sample of this study used a purposive sampling method so that 21 sample companies were obtained. The hypothesis testing used in this study uses multiple regression analysis. The hypothesis test results show that solvency has a positive effect on tax avoidance, and profitability has a negative effect on tax avoidance. For further research purposes, it is recommended to use other factors considered to affect tax avoidance, such as company size, capital intensity,etc. Abstrak. Penghindaran Pajak adalah usaha untuk meminimalkan beban pajak yang dilakukan oleh wajib pajak pada batas cakupan ketetapan perundang-undangan perpajakan yang dilaksanakan dengan menggunakan beberapa kelemahan pada undang-undang serta peraturan perpajakan guna mengurangi total pajak yang terutang. Penelitian ini tujuannya untuk memahami pengaruh solvabilitas dan profitabilitas pada penghindaran pajak. Solvabilitas diukur dengan memakai DAR (Debt To Asset Ratio). Pengukuran Profitabilitas dengan memanfaatkan ROA (Return On Asset). Pengukuran Penghindaran Pajak dengan memanfaatkan Cash Effective Tax Rate. Penelitian ini memanfaatkan data sekunder. Metode penelitian yang dipergunakan pada penelitian ialah metode kuantitatif dan deskriptif. Objek penelitian ini yaitu perusahaan manufaktur di industri barang konsumsi yang tercatat di BEI selama 4 tahun yaitu 2016-2019. Sampel dalam penelitian ini menerapkan metode purposive sampling untuk mendapatkan sampel dari 21 perusahaan. Uji hipotesis yang dipergunakan pada penelitian ini memakai analisis regresi berganda. Hasil uji hipotesis membuktikan bahwa solvabilitas memberi pengaruh positif pada penghindaran pajak, serta profitabilitas memberi pengaruh negatif pada penghindaran pajak. Diberi saran agar mempelajari lebih lanjut dan memakai beberapa faktor lain yang dianggap memberi pengaruh pada penghindaran pajak, seperti intensitas modal dan ukuran perusahaan.
Workers can cause harm to the company caused by human error. Human error has a close relationship with the level of reliability of a worker. One result of the low level of reliability of workers is product defects. PT. X is a company that manufactures engine and molding spare parts and dies, using automatic machinery. There are defective products on production, with an average number of defects of 1.2% per month above the disability tolerance set by the company of 0.2%. The types of defects in the product are corrugated surfaces, rough surfaces, mismatched pieces, inaccurate sizes, and the presence of foreign matter attached to the product. This product defect occurs in the milling machine. This study aims to determine the level of operator reliability at the milling work station that affects production results. This research is a descriptive qualitative research using the Human Error Assessment and Reduction Technique (HEART) method to determine the level of operator reliability. The biggest HEP measurement results experienced by each operator is when the activity is set up and operating the machine by the program, which ranges from 0.7936 to 0.9104. The level of reliability (Rm) for operators 1, 2, 3 has a value of Rm in succession of 0.4350; 0.3627; 2005. Rm value <0.5 indicates the level of reliability which is categorized as low. This low level of reliability is caused by the absence of work procedure standards, lack of supervision of operator performance, low work morale, lack of operator experience, and no effective communication between the operator and programmer when inputting coding on the machine.
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