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PENGARUH KARAKTERISTIK DAERAH, KOMPLEKSITAS, DAN TEMUAN AUDIT TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI PADA LKPD KABUPATEN/KOTA DI PROVINSI SUMATERA UTARA TAHUN 2013-2017) Pratiwi Gita Ayunda; Taufik Taufeni; Odiatma Fajar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine the effect of age of government, size ofgovernment, OPD, legislature size, and audit finding on level of financialstatement discosure in Sumatera Utara Province. The population in this studywere local government financial report in Sumatera Utara Province 2013-2017.The sample used amounted to 115 financial reports who were selected through apurposive sampling method. The method used in this study is multiple linearregression analysis by using Statistical Product and Service Solution (SPSS)version 23.0. The result of this study indicate that: (1) age of government has aneffects on the level of financial statement disclosures with a significant level of0,000 < 0,05, (2) size of legislature has an effects on the level of financialstatement disclosures with a significant level of 0,005 < 0,05, (3) OPD does noteffect on the level of financial statement disclosures with significant level of 0,650< 0,05, (4) legislature size does not effect on the level of financial statementdisclosures with a significant level of 0,258 > 0,05, (5) audit finding has an effectson the level of financial statement disclosures with a significant level 0,003 <0,05. Overall, it is known that all of independence variabels have an effect on thelevel of financial statement disclosures of 42,9 %. While 57,1 % is influenced byother variabels not examined in this study.Keywords : Disclosure level, age of government , Size of government, OPD,legislature size, audit finding.

PENGARUH LEVERAGE, CAPITAL INTENSITY, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) Siahaan Rikki Vanco Boy; Fitrios Ruhul; Odiatma Fajar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine the effect of leverage, capital intensity, firmsize and profitability on tax aggressiveness. Tax aggressiveness is the dependentvariable in this study and is measured by the effective tax rate (ETR). Theindependent variables in this study are leverage, capital intensity, company sizeand profitability. The population in this study are manufacturing companies listedon the Indonesia stock exchange in 2015-2017. Samples were collected usingpurposive sampling method and obtained 54 companies as samples. The type ofdata in this study is secondary data and the analytical method used is multipleregression analysis assisted with SPSS version 21 windows. The results of thisstudy indicate that leverage and profitability effect on tax aggressiveness.Meanwhile capital intensity and firm size have no effect on tax aggressiveness.The calculation of the coefficient of determination (R2) is 0.236 which means thatoverall the independent variables used in this study explain the tax aggressivenessof 23.6% while the remaining 76.4% is explained by other independent variablesnot used in this research.Keyword : Leverage, Capital Intensity, Firm Size, Profitability and TaxAggressiveness

PENGARUH LEVERAGE, CAPITAL INTENSITY, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) Siahaan Rikki Vanco Boy; Fitrios Ruhul; Odiatma Fajar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to examine the effect of leverage, capital intensity, firmsize and profitability on tax aggressiveness. Tax aggressiveness is the dependentvariable in this study and is measured by the effective tax rate (ETR). Theindependent variables in this study are leverage, capital intensity, company sizeand profitability. The population in this study are manufacturing companies listedon the Indonesia stock exchange in 2015-2017. Samples were collected usingpurposive sampling method and obtained 54 companies as samples. The type ofdata in this study is secondary data and the analytical method used is multipleregression analysis assisted with SPSS version 21 windows. The results of thisstudy indicate that leverage and profitability effect on tax aggressiveness.Meanwhile capital intensity and firm size have no effect on tax aggressiveness.The calculation of the coefficient of determination (R2) is 0.236 which means thatoverall the independent variables used in this study explain the tax aggressivenessof 23.6% while the remaining 76.4% is explained by other independent variablesnot used in this research.Keyword : Leverage, Capital Intensity, Firm Size, Profitability and TaxAggressiveness

PENGARUH CORPORATE GOVERNANCE, LEVERAGE, DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2015-2019) Sumira Anggun; Silfi Alfiati; Odiatma Fajar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to determine the effect of corporate governanceleverage, and transfer pricing on tax avoidance in mining sector companies listed on the Indonesia Stock Exchange in 2015-2019. The research method used is quantitative research methods. The population of this study is all mining sector companies listed on the Indonesia Stock Exchange in 2015-2019 as many as 40 companies. The sampling technique used is purposive sampling. The total sample is 12 companies. The data analysis technique used was descriptive statistics, classical assumption test, multiple linear regression analysis. The empirical result indicates that corporate governance, leverage have an effect on tax avoidance, and transfer pricing has no effect on tax avoidance.Keywords: Corporate Governance, Leverage, Transfer Pricing, Tax Avoidance

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