Pengaruh Pemeriksaan Pajak, Penghindaran Pajak Dan Risiko Perusahaan Terhadap Keikutsertaan Perusahaan Dalam Program Pengampunan Pajak Di Indonesia

Purwanti, Dyah; Kuncoro, Ari; Andriani, Arifah Fibri

doi:10.35212/riset.v2i1.47

Cited by 2 publications

(1 citation statement)

References 45 publications

(45 reference statements)

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“…In 2014 PT RNI's financial statements recorded a debt of IDR 20.4 billion with a sales turnover of IDR 2.178 billion and an illogical report on retained losses of IDR 26.12 billion. From the data it is also stated that the two shareholders of PT RNI Indonesia and Singapore have not submitted a tax return report from 2007-2015(Estu Suryawati, 2016 . According to (Nasional.kontan.co.id, 2017) that in the previous year in 2015 in Asia About 50 large companies in the Southeast have implemented GCG including 2 (two) companies from Indonesia, namely in the banking sector, namely CIMB Niaga and Danamon.…”

Section: Introductionmentioning

confidence: 99%

The Dominant Effect of Profitability, Business Risk, Company Size and Leverage on Tax Avoidance with Good Corporate Governance as a Moderator

Yuniastuti

2024

MAKSIMUM

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This study aims to prove which variable has the most dominant influence between the variable Profitability with a proxy for Return on Assets, Business Risk, Company Size/UP and Leverage with a debt-to-asset ratio (DAR) to ETR/Tax Avoidance. Corporate governance moderates variable profitability, business risk, firm size, and leverage with tax avoidance. Twenty-eight manufacturing companies were the object of research and listed on the IDX, and for three years, there were 84 companies as samples. The research method is a quantitative method that is analyzed using statistical applications. Meanwhile, based on statistical data, the results obtained on the variable Firm/UP Size have the most dominant influence compared to those studied on tax evasion. Meanwhile, the business risk variable with the most dominant tax avoidance with good corporate governance as a moderator has a role, while the leverage variable with tax avoidance with good corporate governance has no role. This research has implications in the field of financial ratios and taxation, and for further research

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Section: Introductionmentioning

confidence: 99%

The Dominant Effect of Profitability, Business Risk, Company Size and Leverage on Tax Avoidance with Good Corporate Governance as a Moderator

Yuniastuti

2024

MAKSIMUM

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Environmental responsibility performance, corporate social responsibility disclosure, tax aggressiveness: Does corporate governance have a role?

Firmansyah

Estutik

2020

JGR

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The self-assessment system tends to provide a loophole for companies to reduce tax payment. The great benefit of the tax to the community links tax with social responsibility. This study aims to investigate the effect of environmental responsibility performance and social responsibility disclosure on tax aggressiveness as well as the role of corporate governance in moderating these effects. The analysis in this study was conducted on 34 non-financial companies listed on the Indonesia Stock Exchange and were participants of 2014-2018 PROPER selected using purposive sampling so that 170 observations were obtained. This study employs two-panel data regression models, namely models with and without corporate governance, as a moderating variable. The result suggests that environmental responsibility performance and social responsibility disclosure are negatively associated with tax aggressiveness. However, corporate governance fails to strengthen these negative influences

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Pengaruh Pemeriksaan Pajak, Penghindaran Pajak Dan Risiko Perusahaan Terhadap Keikutsertaan Perusahaan Dalam Program Pengampunan Pajak Di Indonesia

Cited by 2 publications

References 45 publications

The Dominant Effect of Profitability, Business Risk, Company Size and Leverage on Tax Avoidance with Good Corporate Governance as a Moderator

The Dominant Effect of Profitability, Business Risk, Company Size and Leverage on Tax Avoidance with Good Corporate Governance as a Moderator

Environmental responsibility performance, corporate social responsibility disclosure, tax aggressiveness: Does corporate governance have a role?

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