Analysis of Effect of Capr, Dar, Roa and Size on Tax Avoidance

This study aims to analyze the effect of macroeconomic variables on the return on banking assets. The data processing method used by the researcher is using the Vector Error Correction Model (VECM) as a data analysis tool and this study confirms that the extent to which it examines the positive and significant influence between macroeconomic variables on the return on banking assets. The data obtained is secondary data based on financial statements within a period of 3 years using monthly time series data. The results of this study indicate that there is a positive and significant effect on the exchange rate and CPI variables while it is negative and significant on the inflation, interest rate and IPI variables resulting from the long-term VECM estimation. While the results show that there is a positive and significant effect on the interest rate and CPI variables and a significant negative on the inflation variable, positive and insignificant on the exchange rate variable, negative and insignificant on the IPI variable on the ROA of the short-term VECM estimation results. The results of the measurement of the composition or contribution of the influence of the independent variable on the dependent variable show the interest rate variable with a value of 4.11% in the 10th period obtained through the results of the decomposition variance (VD) test on the return on assets (ROA) of banking studies at Conventional Commercial Banks in Indonesia.

show abstract

“…Two different measures which are regularly mentioned associated with financial institution overall performance this is regularly used (ROA) [14].…”

Section: Introductionmentioning

confidence: 99%

Analysis of Macroeconomic Influence Return on Assets Banking Study on Conventional Commercial Banks in Indonesia for the Year 2018–2020

Prasetya

Thamrin

2021

EJBMR

View full text Add to dashboard Cite

show abstract

“…Based on the background and theoretical study above, the researcher determines the conceptual framework as follows: Based on the conceptual above, there are other factors that influence the Stock Price, including: 1) Capital: (Wulandari & Badjra, 2019), (Prihatminingtyas, 2019), (Noekent, 2018), (Akbar & Hakiman Thamrin, 2020), (Samudra & Husnah, 2016), (Dinova & Herawati, 2020). 2) Total Assets: (Rani et al, 2015), (Satria & Hatta, 2017), (Hasanah & Enggariyanto, 2018).…”

Section: Conceptual Frameworkmentioning

confidence: 99%

Analysis of Total Debt, Revenue and Net Profit on Stock Prices of Foods And Beverages Companies on the Indonesia Stock Exchange (IDX) Period 2018-2021

Saputra

2022

JAFM

View full text Add to dashboard Cite

This study aims to determine the factors that affect the Stock Prices of Food and Beverage Companies listed on the Indonesia Stock Exchange for 2018-2021. The independent variables studied were: Total Debt, Revenue, and Net Profit, with the dependent variable being Stock Price. This study obtained 20 food and beverage companies listed on the Indonesia Stock Exchange. The sampling technique used is Simple Random Sampling to get a sample of 10 food and beverage companies. The research method used in this research is quantitative descriptive statistics. The tests used were classical assumption test, multiple linear regression analysis, coefficient of determination F test, and T-test. The company's financial statement data for 2018-2021 was obtained on the Indonesia Stock Exchange website. The company's website related to this research then processed the data using the IBM application. SPSS 27. The results of the study using the F test together show that Total Debt, Income, and Net Profit affect Stock Prices, while the T-test shows that Total Debt has no significant effect on Stock Prices, Income has no and no significant impact on Stock Prices and Earnings Net has a substantial effect on stock prices.

show abstract

“…Financial ratios that describe the company's internal conditions can also affect the level of compliance. Compliance is proven to be affected by profitability (Kasim & Saad, 2019;Mocanu et al, 2021;Akbar & Thamrin, 2020;Oboh & Nosa, 2021;Dewinta & Setiawan, 2016;Dewi & Noviari, 2017;Syaifullah & Ramdany, 2020). Liquidity is also a determinant that affects compliance (Abdullah, 2020;Budianti & Curry, 2018;Batista et al, 2012).…”

Section: Source: Modified From Directorate Of Customs and Excise Audi...mentioning

confidence: 99%

“…The company will try to make efficiency through the use of various facilities to reduce the customs payment by paying attention to compliance with existing regulations. Kasim & Saad (2019), Mocanu et al (2021) and Akbar & Thamrin (2020) have conducted research and concluded that the company's characteristics in the form of profitability have a significant effect on tax avoidance. In other words, the company's profitability has a significant positive effect on the level of company compliance.…”

Section: Source: Modified From Widdowson (2020)mentioning

confidence: 99%

Determinants Of Customs Regulations Compliance In Directorate General Of Customs And Excise Audit Result

Habib

Wati

Wardini

2022

JRAK

View full text Add to dashboard Cite

This study aims to prove the effect of determinants through customs regulations compliance with bonded zone facility as moderator variable. The independent variables are firm size, profitability, liquidity, activity and audit frequency. While the dependent variable is customs regulations compliance. Samples were taken from companies listed on the Indonesia Stock Exchange and have been audited by Directorate General of Customs and Excise (DGCE). The number of samples was 183 companies. Data analytical techniques using multiple regression analysis, moderated regression analysis and independent sample test. The result of multiple regression analysis showed that firm size, profitability and audit frequency have a significant effect on customs regulations compliance. The result of moderated regression analysis showed that activity and audit frequency have an influence on compliance with bonded zone facility as moderator variable. The result of independent sample test showed that there was not significant difference in the level of customs regulations compliance in bonded zone company. There is no research that comprehensively examines the effect of independent variables on customs compliance with bonded zone facility as a moderating variable. This study contributes to the reference related to factors that affect the customs regulations compliance.

show abstract

Analysis of Effect of Capr, Dar, Roa and Size on Tax Avoidance

Cited by 4 publications

References 0 publications

Analysis of Macroeconomic Influence Return on Assets Banking Study on Conventional Commercial Banks in Indonesia for the Year 2018–2020

Analysis of Macroeconomic Influence Return on Assets Banking Study on Conventional Commercial Banks in Indonesia for the Year 2018–2020

Analysis of Total Debt, Revenue and Net Profit on Stock Prices of Foods And Beverages Companies on the Indonesia Stock Exchange (IDX) Period 2018-2021

Determinants Of Customs Regulations Compliance In Directorate General Of Customs And Excise Audit Result

Contact Info

Product

Resources

About