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All Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Riset Akuntansi Politala
Devia Rahma Yanti
Universitas Pramita Indonesia
Economics, Econometrics & Finance

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THE INFLUENCE OF CAPITAL INTENSITY, FIRM SIZE, AND LEVERAGE ON TAX AVOIDANCE ON COMPANIES REGISTERED IN JAKARTA ISLAMIC INDEX (JII) PERIOD 2015-2019 Solihin Solihin; Yohana Yohana; Devia Rahma Yanti; Nawang Kalbuana
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 03 (2020): IJEBAR, VOL. 04 ISSUE 03, SEPTEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i03.1330

Abstract

This research aims to find out the influence of capital intensity, firm size, and leverage on tax avoidance. This research is focused on companies listed in Jakarta Islamic Index (JII) period 2015-2019. The sample determination techniques used in this study are purposive sampling techniques and for data analysis using multiple linear analysis techniques. The results of the analysis show that capital intensity has a positive effect on tax avoidance, leverage negatively affects tax avoidance, and the size of the company has no effect on tax avoidance.
INFLUENCE OF LEVERAGE, FIRM SIZE, AND SALES GROWTH ON FINANCIAL DISTRESS Ingkak Chintya Wangsih; Devia Rahma Yanti; Yohana Yohana; Nawang Kalbuana; Catra Indra Cahyadi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 4 (2021): IJEBAR : Vol. 05, Issue 04, December 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i4.3563

Abstract

This study aims to find out either the partial or simultaneous effect of leverage, firm size, and sales growth on financial distress. The population in this study are retail trade sub-sector companies listed in Indonesia Stock Exchange (IDX) period 2016-2020 with total 27 companies. The sample’s determination in this study used purposive sampling technique, so that obtained 17 companies. The data analysis method used logistic regression analysis and the data processing used SPSS. Testing the influence of variables on the partial test (wald test) shows the results that leverage has a significance value of 0.041 (sig < 0.05) and a positive B regression coefficient (2.303) then Ho is rejected and Ha is accepted, which means partially leverage has significant positive effect on financial distress. Firm size has a significance value of 0,027 (sig < 0,05) and a negative B regression coefficient (-0,527) then Ho is rejected and Ha is accepted, which means partially firm size has significant negative effect on financial distress. Sales growth has a significance value of 0,655 (sig > 0,05) then Ho is accepted and Ha is rejected, which means partially sales growth has no significant effect on financial distress. Testing the influence of variables on the simultaneously test (omnibus test) shows the results that simultaneously the leverage, firm size, and sales growth has effect on financial distress.
PENGARUH CAPITAL INTENSITY, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX Nawang Kalbuana; Rinosa Ari Widagdo; Devia Rahma Yanti
Jurnal Riset Akuntansi Politala Vol 3 No 2 (2020): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (479.935 KB) | DOI: 10.34128/jra.v3i2.56

Abstract

The purpose of this study was to find out the effect of tax avoidance on capital intensity variables, company size, and leverage. Samples from this study are companies registered in Jakarta Islamic Index from 2015 to 2019. This research uses a purposive sampling technique in determining the sample while performing analysis used multiple linear analyses. The results of this study revealed that in companies registered in Jakarta Islamic Index on capital intensity variables have a positive influence on tax avoidance while leverage has a negative influence on tax avoidance. Another thing that is quite surprising in this research is the variable size of the company, especially in companies listed in Jakarta Islamic Index does not affect tax avoidance.
Co-Authors Catra Indra Cahyadi Ingkak Chintya Wangsih Kalbuana, Nawang Rinosa Ari Widagdo Solihin Yohana Yohana