Dampak Thin Capitalization, Profitabilitas, Dan Ukuran Perusahaan Terhadap Tindakan Penghindaran Pajak

This researcher examines how thin capitalization, profitability, and company size affect tax avoidance. The sample used is manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 to 2019. The sampling method uses purposive sampling in order to obtain 69 manufacturing companies. This study uses panel data regression analysis techniques with the help of the Eviews 10. This study shows that the independent variable thin capitalization has no effect on tax avoidance. While profitability has a significant positive effect on tax avoidance, and company size has a significant negative effect on tax avoidance

KAJIAN PERILAKU PAJAK UMKM DARI PERSPEKTIF THEORY OF PLANNED BEHAVIOR

ABSTRACT : This study aims to test and analyze factors that affect taxpayer intentions with variable attitudes, subjective norms, behavioral control, and the perspective of the Theory of Planned Behavior, which will all be tested either partially or simultaneously against taxpayer intentions. The population in the study was all Micro, Small, Medium Enterprises (MSMEs) registered with the Office of Cooperatives and Micro, Small, Medium Enterprises (MSMEs) in Pati Regency. The number of samples conducted in this study was 150 samples. Determination of the number of samples in this study using the Slovin formula. The data collection techniques in this study were used by sharing the questionnaire sheets and data analysis methods using multiple linear regressions with analysis tools using SPSS version 22. The study results show that variable attitudes affect taxpayers' intentions, with evidence of a significant value of  <0.1. Subjective norm variables affect taxpayers' intentions, as evidenced by a significant value of 0.000 < 0.05. Perceived behavioral control variables did not affect taxpayers, evidenced by a significantly higher value of 0.948 > 0.05.Keywords:  Attitudes, Subjective Norm, Perceived Behavioral Control,  Taxpayer Intentions. ABSTRAK : Penelitian ini bertujuan untuk menguji dan menganalisis faktor-faktor yang mempengaruhi  niat wajib pajak dengan variabel sikap, norma subjektif, kontrol perilaku atau perspektif Theory of Planned Behavior yang keseluruhannya akan diuji baik secara parsial maupun secara simultan terhadap niat wajib pajak. Populasi pada penelitian adalah seluruh Usaha Mikro, Kecil, Menengah (UMKM) yang terdaftar pada Dinas Koperasi dan Usaha Mikro, Kecil, Menengah (UMKM) di Kabupaten Pati. Jumlah sampel yang dilakukan pada penelitian ini sebanyak 150 sampel. Penentuan jumlah sampel pada penelitian ini menggunakan rumus Slovin. Teknik pengumpulan data pada penelitian ini menggunakan cara membagikan lembar kuesioner dan metode analisis data menggunakan regresi linier berganda dengan alat analisis menggunakan SPSS versi 22. Berdasarkan hasil penelitian, yang pertama menunjukkan bahwa variabel sikap berpengaruh terhadap niat wajib pajak, dengan dibuktikan hasil dari nilai signifikan < 0,1. Variabel norma subjektif berpengaruh terhadap niat wajib pajak, dibuktikan dengan nilai signifikan 0,000 < 0,05. Variabel kontrol perilaku tidak berpengaruh terhadap wajib pajak, dibuktikan dengan nilai signifikan yang lebih tinggi, yaitu 0,948 > 0,05.Kata Kunci: Sikap, Norma Subjektif, Kontrol Perilaku, Niat Wajib Paja

Faktor-Faktor Yang Mempengaruhi Penghindaran Pajak Manufaktur di Indonesia

The purpose of this study was to identify the variables that affect tax avoidance, the dependent variable. Leverage, profitability, and company size are employed as independent variables. For the 2018–2021 period, this analysis uses secondary data gathered from yearly reports obtained from the Indonesian Stock Exchange. Purposive sampling was used to collect 96 samples from 24 companies over a 4-year period, from 2018 to 2021. Eviews 10 software was used to process this research. The Chow test, Hausman test, and Lagrange multiplier test were the techniques employed. The conclusion reached is that tax evasion is influenced by leverage. While company size and profitability have no bearing on tax avoidance

PENGARUH PAJAK, INTANGIBLE ASSETS, DAN MEKANISME BONUS TERHADAP KEPUTUSAN TRANSFER PRICING

Transaksi dengan pihak berelasi kerap kali dimanfaatkan perusahaan untuk melakukan transfer pricing. Transfer pricing diartikan sebagai suatu kebijakan perusahaan dalam menentukan harga transfer suatu transaksi baik itu barang, jasa, aset tak berwujud maupun transaksi keuangan yang dilakukan oleh perusahaan multinasional. Dari sisi pajak kunci keberhasilan pada transfer pricing diungkapkan dengan adanya transaksi hubungan istimewa. Hubungan istimewa merupakan hubungan kepemilikan antara satu perusahaan dengan perusahaan lain dan hubungan ini terjadi karena adanya keterkaitan satu pihak dengan pihak lain yang tidak terdapat pada hubungan biasa. Penelitian ini bertujuan untuk menguji pengaruh pajak, intangible asset, dan mekanisme bonus pada perusahaan manufaktur yang terdaftar di BEI periode 2016-2019. Populasi pada penelitian ini sebanyak 136 perusahaan dan diperoleh 80 sampel pada perusahaan manufaktur yang terdaftar di BEI menggunakan teknik purposive. Penelitian ini menggunakan teknik analisis data panel dengan bantuan alat eviews9. Hasil penelitian menyatakan bahwa pajak berpengaruh positif signifikan terhadap transfer pricing. Intangible asset berpengaruh positif signifikan terhadap transfer pricing. Mekanisme bonus berpengaruh negatif tidak signifikan terhadap transfer pricing. Kata Kunci: Intangible assets, Mekanisme bonus, Pajak, Transfer pricing

Multinational Corporate Tax Avoidance in Indonesia

Purpose:  This study aims to examine and analyze the effect of foreign ownership, foreign directors, transfer pricing, and multinational corporation on tax avoidance.   Design/methodology/approach: The population of this study is multinational corporations listed on the Indonesia Stock Exchange for the period 2016-2019. Using the purposive sampling technique, the sample obtained according to the criteria is 280 observations. Data analysis was using eviews 9 software based on panel data.   Findings: The results showed that foreign ownership had no significant effect on tax avoidance. Furthermore, foreign directors have no significant effect on tax avoidance. Likewise, transfer pricing as a proxy for related parties transactions also has no significant effect on tax avoidance. In contrast, the multinational corporation positively and significantly affects tax avoidance.   Research, Practical & Social implications:  Foreign ownership, foreign director, and transfer pricing become the primary basis factors for tax avoidance of multinational corporations in Indonesia.   Originality/value:  This study provides an academic contribution regarding the factors that influence tax avoidance by multinational corporations

Pengaruh Resiko Perusahaan, Intensitas Aset Tetap dan Ukuran Perusahaan Terhadap Penghindaran Pajak

The purpose of this research is to examine effect of Corporate Risk, Intensity of Fixed Asset and Firm Size on tax avoidance. Tax Avoidance in study became the dependent variable, meanwhile the independent variabels Corporate Risk, Intensity of Fixed Asset, and Firm Size. This study uses secondary data from is Property and Real Estate company listed in BEI during 2016 – 2019. Which only 26 of company Property and Real Estate the sampling criterias resulting 104 data available are taken as the  samples . Techniques and sampling used are using by purposive sampling method. This research used a panel data regression analysis model with a random effect model estimation model to test the effect of each variable influence tax avoidance. The result of this study indicate that first, corporate risk has a significant negative effect on tax avoidance. Second, intensity of fixed asset has no significant on tax avoidance. Third, Firm Size has a significant positive effect on tax avoidance.Tujuan dari penelitian ini adalah untuk menguji pengaruh resiko perusahaan, intensitas asset tetap, dan ukuran perusahaan terhadap penghindaran pajak. Penghindaran pajak pada penelitian ini menjadi variabel dependen, sementara itu variabel independen terdiri dari resiko perusahaan, intensitas asset tetap, dan ukuran perusahaan. Penelitian  ini  menggunakan data sekunder dari perusahaan Properti dan Real Estate yang terdaftar di BEI selama tahun 2016 – 2019. Sampel yang dapat dikumpulkan sebanyak 26 perusahaan Properti dan Real Estate yang memenuhi kriteria, sehingga didapat 104 data yang digunakan sebagai sampel penelitian. Teknik dan pengambilan sampel yang digunakan adalah  purposive sampling method. Penelitian ini menggunakan  model analisis  regresi data panel dengan model estimasi random effect model untuk menguji masing – masing variable terhadap penghindaran pajak. Dari hasil penelitian ini menunjukan bahwa pertama, resiko perusahaan berpengaruh negatif signifikan terhadap penghindaran pajak. Kedua, intensitas asset tetap  tidak berpengaruh signifikan terhadap penghindaran pajak. Ketiga, ukuran perusahan berpengaruh positif signifikan terhadap penghindaran pajak

Perspektif Leverage, Capital Intensity, dan Manajemen Laba Terhadap Tax Aggressiveness

The research aims to analyze the factors that are affecting the tax aggressiveness. The research includes as a quantitative research by using a secondary data that obtained from the financial statement of the company. The population of the research is the entire manufacturing company listed in the Indonesian Stock Exchange during the year of 2016-2019. The collected sample is conducted by using a purposive sampling of company listed in the Indonesia Stock Exchange in 2016-2019, the financial statement in rupiahs, and manufacturing companies with a CETR of less than one. The sample has met the criteria of 32 companies in four years. The used data analysis techniques by panel data regression using EViews 10. The result shows that the Leverage and Earning Management has a positive impac in the tax aggressiveness, while the variables on capital intensity do not affect the tax aggressiveness

DETERMINANTS OF SUSTAINABILITY REPORT DISCLOSURE IN INDONESIAN LISTED BANKS

The company's achievements cannot be separated from synergies and contributions to support the implementation of digitalization in all lines. To help companies measure and improve performance in managing the company's impact on the environment and society, companies need to report sustainability reports. Sustainability Report is a report issued by the company to report the company's performance that focuses on three main aspects, namely economic aspects, environmental aspects and social aspects. Sustainability reports are issued with the aim of sharing the actions and results of corporate social responsibility. This study aims to examine profitability, sales growth, company size, and the board of commissioners that influence the disclosure of sustainability reports in Indonesia. The population in this study was conducted on 11 companies and obtained 55 samples in the banking sector listed on the Indonesia Stock Exchange (IDX) in 2018 - 2022. The data analysis used is Multiple Linear Regression Analysis. The results of this study state that profitability has a negative effect on disclosure of sustainability reports. Company size has a positive effect on disclosure of sustainability reports. Company age has no effect on disclosure of sustainability reports

Regional Capabilities, Transfers And Wide Of Area Influence To Capital Expenditures With Moderation Of Economic Growth

Abstract: The proper allocation of capital expenditure will support the smoothness of government tasks and public facilities so that it will increase the productivity of the regional economy and job creation. This study aims to determine the effect of local revenues, general allocation funds, surplus funding budget and the area of the capital expenditure with the moderation of economic growth. The population in this research is the district/city of Central Java province in 2012-2014 as many as 35 consisting of 29 districts and six municipalities. Research data were analyzed by using multiple linear regression analysis of quasi model with a base of interaction. The results of hypothesis testing can be concluded that the local revenue affects the capital expenditure with negative intensity. While general allocation fund, economic growth, and size of the region have a positive effect on capital expenditure. However, the surplus funding budget has no impact on capital expenditure. Economic growth can be moderated by the effects of local revenues and general allocation funds on capital expenditures. While economic growth does not moderate the influence of surplus funding budget on capital expenditures. The result of this research can be used as policy and correction of decision for the central government in determining fund allocation, and it is hoped that local government will be more selective in the use of fund as well as to develop the potential of a regional economic sector to increase local revenue to be more independent.Abstrak:Alokasi belanja modal yang tepat akan mendukung kelancaran tugas pemerintah dan fasilitas publik sehingga akan meningkatkan produktivitas ekonomi daerah dan penciptaan lapangan kerja. Penelitian ini bertujuan untuk mengetahui pengaruh pendapatan lokal, dana alokasi umum, anggaran dana surplus dan luas belanja modal dengan moderasi pertumbuhan ekonomi. Populasi dalam penelitian ini adalah kabupaten / kota provinsi Jawa Tengah pada tahun 2012-2014 sebanyak 35 yang terdiri dari 29 kabupaten dan 6 kotamadya. Data penelitian dianalisis dengan menggunakan analisis regresi linier berganda model kuasi dengan basis interaksi. Hasil pengujian hipotesis dapat disimpulkan bahwa pendapatan lokal mempengaruhi  belanja modal dengan intensitas negatif. Sedangkan dana alokasi umum, pertumbuhan ekonomi dan luas wilayah berpengaruh positif terhadap belanja modal. Namun, anggaran dana surplus tidak berpengaruh pada belanja modal. Pertumbuhan ekonomi dapat dimoderasi efek pendapatan lokal dan dana alokasi umum pada belanja modal. Sementara pertumbuhan ekonomi tidak memoderasi pengaruh anggaran dana surplus pada belanja modal. Hasil penelitian ini dapat digunakan sebagai kebijakan dan koreksi keputusan bagi pemerintah pusat dalam menentukan alokasi dana dan diharapkan pemerintah daerah akan lebih selektif dalam penggunaan dana serta untuk mengembangkan potensi sektor ekonomi daerah untuk meningkatkan pendapatan menjadi lebih mandiri

Pengaruh profitabilitas, capital intensity, dan leverage terhadap agresifitas pajak pada perusahaan perbankan yang terdaftar di BEI tahun 2016-2020

This study aims to test whether profitability, capital intensity and liquidity have an effect on tax aggressiveness. This research is included in quantitative research, using secondary data in the form of annual reports or company financial statements. The objects in this study are banking companies listed on the Indonesia Stock Exchange for the 2016-2020 period, with the number of samples used as many as 26 companies. Sampling was carried out using a non-probability sampling purposive sampling method, with the criteria of 1) banking companies that were consistently listed on the IDX for the 2016-2020 period, 2) banking companies that presented financial statements in rupiah currency for the 2016-2020 period, 3) companies banking company banking that has a financial year ending on December 31 for the 2016-2020 period, 4) banking companies that are not at the break-even point or experiencing losses during the 2016-2020 period, 5) corporate banking that does not have an ETR value <0 or > 1. This study uses panel data regression analysis technique using Eviews 12. The results of this study indicate that the profitability variable has a significant negative effect on tax aggressiveness, the capital intensity variable has no significant effect on tax aggressiveness, and the leverage variable is not significant. effect on tax aggressiveness