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All Journal Wahana Riset Akuntansi CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat EKUITAS (Jurnal Ekonomi dan Keuangan) Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Akuntansi dan Teknologi Informasi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Hari Hananto
Universitas Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : Akuntansi dan Teknologi Informasi

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Pengaruh Kepemilikan Keluarga, Kontrol Keluarga Pemilik, dan Manajemen Keluarga Pemilik terhadap Tindakan Pajak Agresif pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2013-2015 Regina Oktavia; Hari Hananto
Akuntansi dan Teknologi Informasi Vol. 12 No. 1 (2018): Volume 12, No. 1, 2018
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (657.255 KB) | DOI: 10.24123/jati.v11i2.1056

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan keluarga, kontrol keluarga pemilik,danmanajemen keluarga pemilik, terhadap tindakan pajak agresif perusahaan manufaktur yang terdaftar diBursa Efek Indonesia periode 2013-2015.Populasi dalam penelitian ini adalah perusahaan manufakturyang terdaftar di Bursa Efek Indonesia pada tahun 2013 sampai 2015 dengan jumlah 135 perusahaan.Penentuan sampel yang dipilih dalam penelitian menggunakan metode purposive sampling. Pengujianpengaruh kepemilikan keluarga, kontrol keluarga pemilik, dan manajemen keluarga pemilik, terhadaptindakan pajak agresif di analisis menggunakan uji regresi linier berganda dengan bantuan softwareEviews 4.1. Hasil penelitian menunjukkan terdapat 28 perusahaan yang memenuhi kriteria purposivesampling yang ditetapkan dalam penelitian. Hasil penelitian menunjukan bahwa kepemilikan keluargatidak berpengaruh signifikan terhadap tindakan pajak agresif. Kontrol keluarga pemilik memilikipengaruh terhadap tindakan pajak agresif dan manajemen keluarga pemilik perusahaan tidak memilikipengaruh signifikan terhadap tindakan pajak agresif.
Analisis Pengaruh Karakteristik , Leverage dan GCG Perusahaan Manufaktur Sektor Basic Industry dan Chemical serta Consumer Goods yang Listing di BEI Periode 20130-2016 terhadap Tax Avoidance Steven Darmawan; Hari Hananto
Akuntansi dan Teknologi Informasi Vol. 12 No. 2 (2018): Volume 12, No. 2, September 2018
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.506 KB) | DOI: 10.24123/jati.v12i2.2272

Abstract

The objective of the research is to observe the effect of characteristic, leverage and corporate governance to tax avoidance in manufacturing company listed in BEI from 2013-2016. Population in this research consists of 109 companies. The test of hypothesis in this research uses regression linier analysis. The result of this research shows that capital intensity and ROA have significant effect to tax avoidance, while size, leverage, sales growth, corporate governance don’t have significant effect to tax avoidance.
PENGARUH KARAKTERISTIK MULTINASIONALITAS DAN THIN CAPITALIZATION TERHADAP EFFECTIVE TAX RATE Hari Hananto
Akuntansi dan Teknologi Informasi Vol. 14 No. 2 (2021): Volume 14, No. 2, September 2021
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (524.069 KB) | DOI: 10.24123/jati.v14i2.4869

Abstract

The company always tries to minimize tax payments through various ways. In particular, a multinational company, has more ability to do tax avoidance. One technique that can be used by multinational corporations is to transfer corporate income from one jurisdiction to another that has a lower corporate income tax rate to minimize overall group tax payments. This mechanism can result in superior tax payments for multinational companies that have subsidiaries or affiliated companies. In addition to income transfer, multinational companies can also regulate their capital composition in order to take advantage of the ease of obtaining capital in a jurisdiction. This study aims to show empirical evidence about the effect of the nature of multinationality (multinational companies) and the existence of capitalization (thin capitalization) on the possibility of tax avoidance. The population sample used in this study were companies listed on the IDX during the 2017-2019 period. The results show that multinational companies have an effect on increasing tax avoidance efforts. Meanwhile, thin capitalization has no effect on efforts to increase tax avoidance.
Co-Authors Aloysius Hery Pratono Andhy Setyawan, Andhy Christabel AP Christina Yapitro Cindy Muljadi Ginevra Subiantoro Hayuning Purnama Dewi Maria Eugenia Hastuti Maria Eugenia Hastuti Ninik Juniati Njoto Benarkah Regina Oktavia Senny Harindahyani Steven Darmawan Susanti Linuwih Veny Megawati Yessica Dewi Aryanti