Struktur Modal, Ukuran Perusahaan, Pertumbuhan Perusahaan dan Tax Avoidance Terhadap Nilai Perusahaan

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

Section: The Dominant Effect Of Company Size On Tax Avoidancesupporting

confidence: 83%

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

Yuniastuti

2024

“…The Self Assessment System cannot mediate the Quality of Fiscus Services on Taxpayer Compliance. The justification that can explain the absence of mediation or interaction between the Self-Assessment System and the Quality of Fiscus Services regarding SMEs Taxpayer Compliance is the finding in the field that SMEs Taxpayers want to be helped/guided from Calculation, Payment to Tax Reporting (Kurniawati et al, 2021;Sa'diyah & Hariyono, 2022). By establishing good quality tax services, SMEs have the awareness to carry out a self-assessment system to meet tax obligations.…”

Section: Discussionmentioning

confidence: 99%

“…In Indonesia, three types of tax collection apply, namely the self-assessment system, the official assessment system, and the withholding assessment system. Before a tax law is drafted, the process always pays attention to issues of theory and principles that are universal and unique, especially those related to the fairness of collection (Sa'diyah & Hariyono, 2022;Sari, 2022). Unlike retribution, which is a form where payments made by individuals can immediately receive back performance, tax collection in its implementation does not provide direct counter-performance, so a particular review is needed to provide arguments to the public about why the state has authority and justice.…”

Section: Introductionmentioning

confidence: 99%

The Influence of Tax Service Quality and Tax Rate on Taxpayer Compliance among SMEs in Indonesia

Hadiwibowo,

Jufri,

Lusiyana

2023

SMEs are a form of community business to support the country's economy during the covid-19 pandemic, SMEs are the most affected businesses. This study aims to determine the level of compliance of SMEs taxpayers in terms of tax rates, quality of fiscal service, and taxpayer self assessment system. The population in this study were SMEs registered at KPP Pratama Cirebon 2. The data analysis method used is descriptive statistics using structural equation model (SEM) analysis. The research results show that there is an effect of tax rate on the self assessment system, quality of tax service on the self assessment system, there is a relationship between tax rate and quality of tax service, there is no effect of the self assessment system on taxpayer compliance, there is no effect of tax rate on taxpayer compliance, there is no influence of fiscal service quality on taxpayer compliance. The hope is that tax rate and fiscal services become important factors in increasing taxpayer compliance

“…Profitability can be defined as a reflection of the company's financial growth in making a profit (Sulaeman, 2021). Agency theory explains the hypothesis that increased profitability impacts the bonus received by managers so that managers strive to increase the profitability of their company (Andriyani et al, 2022;Sa'diyah & Hariyono, 2022). Profitable businesses can put themselves in a tax plan, which reduces the overall tax burden (Sihono & Khairiyahtussolihah, 2022).…”

Section: Profitability and Tax Avoidancementioning

confidence: 99%

The Moderating Role of Corporate Governance on Financial Ratio, Firm Size and Tax Avoidance at Indonesian Sharia Companies

Winarto

2023

In this study, corporate governance will be used as a moderating variable to experimentally evaluate the relationship between leverage, firm size, and tax avoidance. Companies are currently engaging in some tax avoidance to limit the tax levied against them. This can impact how much income the company acquires, which in turn lowers the share profit distributed to stakeholders. A Sharia company registered with JII 70 makes up the study population using an associative quantitative research approach. The SPSS application is used in data analysis methods. The findings indicated that the profitability variable directly impacted tax avoidance, whereas the leverage variable had no bearing and the firm size variable had an impact. The results of the indirect effect analysis, namely moderation analysis, found that corporate governance moderates the relationship between profitability and firm size with tax avoidance, and corporate governance cannot moderate the relationship between leverage and tax avoidance.