Analysis of The Effect of Institutional Ownership Profitability, Sales Growth And Leverage on Tax Avoidance on Construction Subsector Companies Listed on the Indonesia Stock Exchange

Indrawan, Muhammad Isa; Andika, None Rindi; Nasution, Abdul Razak; Aspan, Henry; Aryza, Solly

doi:10.32734/jomas.v1i3.6865

Cited by 2 publications

(2 citation statements)

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“…The results of this study are in line with research conducted (Darsani and Sukartha, 2021) which state that profitability has a significant negative effect on tax avoidance . The results of this study are different from (Harahap, 2021) which state that profitability has a significant positive effect on tax avoidance.…”

Section: The Effect Of Profitability On Tax Avoidancecontrasting

confidence: 99%

The Effect Of Profitability, Leverage And Sales Growth On Tax Avoidance With The Size Of The Company As A Moderation Variable

Sriyono

Andesto

2022

DIJMS

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Taxes are the embodiment of the largest contribution to the development of a country including Indonesia, on the other hand, many taxpayers, especially companies, consider taxes to be a burden that can reduce income, so there are still many taxpayers who try to carry out tax avoidance activities. The purpose of this study is to determine the effect of profitability, leverage and sales growth on tax avoidance with the size of the company as a moderation variable. In this study, tax avoidance was measured using the Effective Tax Rate. The samples used in this study came from consumer goods industry sector companies listed on the Indonesia Stock Exchange during the 2016-2019 period. The sampling in this study used the purposive sampling method and obtained 32 companies as samples. The analysis method used is multiple regression analysis with the help of eviews 12 software. From this study, results were obtained that showed profitability had a significant negative effect on tax avoidance. Meanwhile, leverage and sales growth have no effect on tax avoidance.This research also shows the results that the size of the company is able to strengthen the negative influence of the profitability relationship on tax avoidance, but the size of the company cannot moderate the relationship between leverage and sales growth against tax avoidance.

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Section: The Effect Of Profitability On Tax Avoidancecontrasting

confidence: 99%

The Effect Of Profitability, Leverage And Sales Growth On Tax Avoidance With The Size Of The Company As A Moderation Variable

Sriyono

Andesto

2022

DIJMS

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“…Dalam penghindaran pajak, secara legal terdapat upaya penghindaran pajak yang diterapkan dan kepada wajib pajak tetap aman karena selaras dengan aturan perpajakan menyatakan cara yang dipakai telah menggunakan kelemahan grey area yang tercantum dalam undang-undang dan aturan pajak itu untuk mengurangi jumlah pajak berhutang (Indrawan et al, 2021). Oleh karena itu, penghindaran pajak hanya dipegang oleh perusahaan perseorangan dengan kebijakan yang diterapkan oleh pimpinan.…”

Section: Pendahuluanunclassified

Dampak Struktur Kepemilikan dan Karakteristik Dewan Direksi Terhadap Strategi Penghindaran Pajak

Susanto,

Serly,

Jasmine

2024

j.pendidik.ekon.

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The aim of the research is to determine the influence of ownership structure and characteristics of the board of directors on tax avoidance strategies in manufacturing sector companies listed on the BEI in 2018-2022. Tax avoidance calculations are represented by ETR and CFETR. Based on the criteria, there are 767 data observations for ETR and 717 data for CFETR. Comparative causal research is used to determine each relationship. Data is processed to formulate hypotheses using descriptive methods and regression methods. The research conclusion is that institutional ownership and board size have a negative effect and foreign ownership has a positive effect on tax avoidance. Meanwhile, managerial ownership, board independence and board meeting frequency have no influence on tax avoidance.

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Analysis of The Effect of Institutional Ownership Profitability, Sales Growth And Leverage on Tax Avoidance on Construction Subsector Companies Listed on the Indonesia Stock Exchange

Cited by 2 publications

References 1 publication

The Effect Of Profitability, Leverage And Sales Growth On Tax Avoidance With The Size Of The Company As A Moderation Variable

The Effect Of Profitability, Leverage And Sales Growth On Tax Avoidance With The Size Of The Company As A Moderation Variable

Dampak Struktur Kepemilikan dan Karakteristik Dewan Direksi Terhadap Strategi Penghindaran Pajak

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