PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN CSR SEBAGAI PEMODERASI

AbstractThe purpose of this study was to determine the effect of profitability and size of the Company's value,and to know the role of CSR in the moderating influence of the causal relationship to the profitabilityand size of the company’s value of participating companies Indonesian Sustainability Reporting Award(ISRA). This study took a sample  20 companies during the study period the year 2014-2015 by usingpurposive sampling method. The analysis technique using two (2) methods : multiple regressionanalysis to test the effect of independent variables partially on the dependent variable, and the absolutevalue of the difference test to determine whether the moderating variables able to moderate therelationship between independent variables and the dependent variable. Hypothesis testing results showthat profitability is partially affect the value of the company but the size of the company’s value andCSR has no effect on the value of the company, and CSR is not able to moderate the effect of profitabilityand the size of the company to corporate value. Keywords : Profitability, Company Size, CSR, Corporate Valu

Factors Affecting Individual Taxpayer Compliance with Practice Self Assessment System as Intervening Variable

The purpose of this study is to obtain empirical evidence whether perceptions of corruption, fiscal services and tax sanctions affect taxpayer compliance with the practice of self assessment system as intervening variable. The research design used is quantitative with primary data. Respondents in this study are financial managers, accounting managers and tax managers of companies registered in the MM2100 Industry area amounting to 219 people. Data analysis was performed using Sequential Equation Modeling (SEM) software - Lisrel 8.70 with a tolerable error rate of 5%. The results show that the direct influence of perceptions on corruption and fiscal services on taxpayer compliance can not be proven, but the perception of tax sanctions on compliance can be proven. The direct influence of perceptions on corruption, fiscal services and tax sanctions on the practice of self assessment system can be proven. The indirect influence of perceptions on corruption, fiscal services and tax sanctions on taxpayer compliance through intervening variables ie self assessment system practice can be proven. Research paper Keywords: Perception, corruption, fiscal services, tax sanction and self assessment system Reference to this paper should be made as follows: Basri, S. Y. Z. & Dwimulyani, S. (2018). Factors affecting Individual Taxpayer Compliance with Practice Self Assessment System as Intervening Variable, Journal of Entrepreneurship, Business and Economics, 6(1), 116–143

PENGARUH THIN CAPITALIZATION DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI

Target pendapatan pajak di Indonesia terus mengalami peningkatan setiaptahunnya namun persentase penerimaan pajak cenderung terus menurun.Upaya optimalisasi penerimaan pajak terus dilakukan oleh Direktorat JenderalPajak (DJP) melalui kegiatan intensifikasi dan ekstensifikasi. Namun upaya initak luput dari kendala, salah satunya adalah penghindaran pajak. Tujuan daripenelitian ini adalah untuk mengetahui pengaruh Thin Capitalization danProfitabilitas terhadap Penghindaran Pajak dengan Kepemilikan Institusionalsebagai variabel moderasi. Objek penelitian yang digunakan dalam penelitian iniadalah perusahaan manufaktur non-makanan minuman yang terdaftar di BursaEfek Indonesia (BEI) pada tahun 2015 sampai dengan 2017. Jumlah sampelyang digunakan dalam penelitian sebanyak 138 sampel data. Penelitian inimenggunakan Uji Statistik Deskriptif, Uji Kualitas Data, Uji Normalitas DataResidual, Uji Asumsi Klasik dan Pengujian Hipotesis. Hasil penelitian inimenunjukkan bahwa Thin Capitalization tidak berpengaruh terhadapPenghindaran Pajak, Profitabilitas berpengaruh positif terhadap PenghindaranPajak, Kepemilikan Institusional tidak dapat memoderasi pengaruh ThinCapitalization terhadap Penghindaran Pajak dan Kepemilikan Institusional dapatmemperlemah pengaruh positif Profitabilitas terhadap Penghindaran Pajak

ANALISIS PENGARUH PERTUMBUHAN RASIO-RASIO KEUANGAN, LABA BERSIH, DAN UKURAN PERUSAHAAN TERHADAP PREDIKSI PERTUMBUHAN LABA USAHA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEJ

The objective of this research is to recognize influencies of financial ratios growth, net income growth, and companies' size growth in predicting operating profit growth for several period ahead. To predict the operating profit growth, 20 financial ratios which categorized into 5 constructs, net income, and companies' size are used. This study used secondary data from financial statement of 34 manufacturing companies which are listed on Jakarta Stock Exchange for period year 2002 to year 2004. These companies selected by purposive sampling technique. After data collected, it will be calculate and analyze with statistic test to get the result. Statistic test used 2 methods those are multivariate regression method to test the influences of the financial ratios growth, net income growth, and companies' size growth toward operating profit growth perdiction at individual level and Analysis of Moment Structures (AMOS) method which used to test the influences of financial ratios growth, net income growth, and companies' size growth toward operating profit growth prediction at constructs level. Multivariate regression analysis which done partially, resulted gross profit margin ratio growth, debt to asset ratio growth, and companies' size growth could be used to predict manufacturing companies' operating profit growth for 1 year ahead, and simultaneously, all independent variables significantly affect to manufacturing companies' operating profit growth prediction for 1 year ahead. Analysis of Moment Structures (AMOS) was resulting independent variables those significantly affect to manufacturing companies' operating profit growth prediction for 1 year ahead are profitability ratio growth, net income growth, and companies' size growt

ANALISIS PERATAAN PENGHASILAN (INCOME SMOOTHING): FAKTOR-FAKTOR YANG MEMPENGARUHI DAN KAITANNYA DENGAN KINERJA SAHAM PERUSAHAAN PUBLIK DI INDONESIA

This research is designed to eximine the income smoothing in Indonesia. Income smoothing can be defined as a tools used by management to diminish the variability of fluctuated reporting income by manipulation artificial (accounting) and real (transactional) variables (Salno and Baridwan, 2000). Investigated issues in this researchwere factors influencing income smoothing such as size, net profit margin, winner/losser stocks, and the linkage between income smoothing and the performance (return) of stocks in Indonesian Public Company.Research samples were selected using purposive (judgement) sampling method among listed company in Jakarta Stocks Exchange (JSX) and seventy companies could meet as research sample. Afterwards this samples clasified into smoother and non smoother using Eckel's model (1981). The result showed there ware income smoothing practiced by companies listed in JSX. For data analysis, this research used commonstatistics such as descriptive statistic, one sample Kolmogorov Smirnov test, Mann Whitney Test, t-test, and simple liniear regression.Before hypothesis test, normality data test using one sample Kolmogorov Smirnov test and Mann-Whitney test were used to determine whether the data were normal or not. The test concluded that data weren't normally distributed because significant level smaller than 0,05. The first, second, and third hypothesis were tested separately usingsimple liniear regression to examine whether size, net profit margin, and winner/losser stocks influenced income smoothing. The result of these three hypothesis were refused because the significant level bigger than 0,05. The fourth hypothesis examined size, net profit margin, and winner/losser stocks influenced together income smoothing. The resultof this hypothesis was refused because the significant level bigger than 0,05. The fifth hypothesis examined whether return of stocks were diferrence between smoother and non smoother. This hypothesis was tested with Mann-Whitney test and the conclution was no return diferrence between smoother and non smoother because significant level bigger than 0,05

PENGARUH SALES GROWTH DAN LEVERAGE TERHADAP TAX AVOIDANCE DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI

Penelitian ini bertujuan untuk menganalisis pengaruh sales growth dan leverageterhadap tax avoidance dengan kepemilikan institusional sebagai variabelmoderasi. Populasi dalam penelitian ini adalah perusahaan manufaktur yangterdaftar di Bursa Efek Indonesia pada tahun 2015-2017. Pengambilan sampeldilakukan dengan mengunakan metode purposive sampling. Teknik pengujiandata adalah dengan menggunakan analisis regresi linear berganda. Hasil analisismenunjukkan bahwa variabel sales growth tidak berpengaruh terhadap taxavoidance. Leverage secara signifikan berpengaruh negatif terhadap taxavoidance. Kepemilikan institusional tidak mampu memoderasi hubungan antarasales growth dan tax avoidance. Kepemilikan institusional mampu memperlemahhubungan antara leverage dan tax avoidance

PENGARUH STRUKTUR KEPEMILIKAN TERHADAP TINDAKAN PENGHINDARAN PAJAK DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERATING

Penelitian ini bertujuan untuk memberikan bukti empiris bahwa strukturkepemilikan perusahaan mempengaruhi penghindaran pajak, dan keberadaankualitas audit sebagai variabel moderasi untuk interaksi pengaruh antarastruktur kepemilikan perusahaan terhadap penghindaran pajak. Subjekpenelitian ini adalah perusahaan manufktur yang listing di Bursa Efek Indonesiatahun 2014-2017. Pemilihan sampel menggunakan metode purposive sampling,dan didapat 17perusahaan yang memenuhi kriteria. Data yang digunakanberupa data sekunder yang berasal dari laporan keuangan dan laporan tahunan,sedangkan teknik analisis data yang digunakan adalah analisis statistikdeskriptif dan analisis regresi berganda menggunakan SPSS 22. Hasil penelitianini menunjukan kepemilikan manajerial dan kepemilikan institusionalberpengaruh negatif terhadap penghindaran pajak, sedangkan kepemilikankeluarga tidak berpengaruh terhadap penghindaran pajak. Kualitas auditmampu memperkuat pengaruh negatif kepemilikan manajerial dan institusionalperusahaan terhadap penghindaran pajak

ANALISIS HARGA SAHAM, LIKUIDITAS SAHAM, EARNING PER SHARE, DAN PRICE EARNINGS RATIO ANTARA SEBELUM DAN SETELAH STOCK SPLIT

The purpose of this study analysis the influence of stock price, stock liquidity, EPS growth, and price earnings ratio on the stock split. This research also analysis whether there are any difference in stock price, stock liquidity, EPS growth, and price earnings ratio before and after the company decided to executed a stock split.The samples of this research are companies that listed in Indonesia Stock Exchange (IDX) in the 20082013 period and conduct a stock split. Based on samples criteria which have been determined, there are 89 companies which qualified to be used as samples. This research used Wilcoxon Signed Rank Test and Logistic Regression for hypothesis testing. The results of this research show that there are no significant differences in stock price, stock liquidity, EPS growth, and price earnings ratiobetween before and after stock split. This study also indicates that stock price and stock liquidity have significant influence towards stock split decision while EPS growth and price earnings ratio don’t have any significant influence towards stock split decision