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All Journal Jurnal Riset Akuntansi dan Keuangan Jurnal Akuntansi Trilogi Accounting & Business Research E-Jurnal Akuntansi TSM Jurnal Akuntansi Trisakti
Yohanes Yohanes
Trisakti School of Management
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : E-Jurnal Akuntansi TSM

 1 
FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN PAJAK PADA PERUSAHAAN MANUFAKTUR BORIS ALVARES; Yohanes Yohanes
E-Jurnal Akuntansi TSM Vol 1 No 3 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

Tujuan penelitian ini adalah untuk memperoleh bukti empiris mengenai faktor-faktor yang memengaruhi manajemen pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia, adapun faktor-faktor tersebut adalah variabel size, leverage, profitability, inventory intensity, corporate governance, fasilitias perpajakan dan intensitas aset tetap. Populasi penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2017 sampai 2019. Sampel dalam penelitian ini didapat dengan menggunakan metode purposive sampling. Terdapat 81 perusahaan yang memenuhi kriteria yang telah ditentukan sehingga total data yang digunakan sebagai sampel penelitian adalah 243. Pengujian hipotesis pengaruh variabel dilakukan dengan analisis regresi berganda. Hasil penelitian ini menunjukan bahwa variabel profitability memiliki pengaruh yang signifikan terhadap manajemen pajak. Sedangkan variabel size, leverage, inventory intensity, corporate governance, fasilitas perpajakan dan intensitas aset tetap tidak memiliki pengaruh yang signifikan terhadap manajemen pajak. Hasil penelitian ini diharapkan dapat dijadikan dasar, referensi, tambahan informasi ataupun teori bagi peneliti selanjutnya, menjadikan pertimbangan bagi perusahaan dalam melakukan manajemen pajak, dan meringankan beban pemerintah dalam menangani manajemen pajak perusahaan. Perbedaan pada penelitian ini dari penelitian sebelumnya yaitu menambahkan variabel fasilitas perpajakan dan intensitas aset tetap dan populasi yang dipakai menggunakan data terbaru yaitu tahun 2017 sampai 2019. Pengaruh profitabilitas terhadap manajemen pajak dikarena semakin kecil nilai manajeman pajak menujukan semakin baiknya manajemen pajak yang dilakukan perusahaan, hal ini bisa terjadi karena perusahaan memanfaatkan labanya dengan efektif dengan membelanjakan laba untuk keperluan perusahaan yang bisa menjadi komponen pengurang pajak penghasilan.
FAKTOR - FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR DI BEI WENNY WENNY; YOHANES YOHANES
E-Jurnal Akuntansi TSM Vol 1 No 4 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

The purpose of this study is to empirical test data regarding the factors that influence the tax aggressiveness of the manufacturing companies on Indonesia Stock Exchange (IDX). These factors are the variables of leverage, liquidity, capital intensity, independent commissioner, inventory intensity and profitability. The population used in this study is a manufacturing companies which are listed in the Indonesian stock exchange from 2017 to 2019. Determination of the sample was made by applying purposive sampling method and there are 82 companies that have met the sample criteria. The hypothesis that researchers use for this research is multiple regression analysis. The results of this research show that the profitability has an effect on tax aggressiveness. However the leverage, liquidity, capital intensity, independent commissioner and inventory intensity have no effect on tax aggressiveness. The results of this study are expected to be used as information and knowledge in conducting research also to provide an overview to companies in carrying out their operational activities related to behavioral control on tax aggressiveness and for government to know company implement tax aggressiveness. The diference in this study from previous research is adding the variables of Inventory Intensity, Profitability
ANALISIS FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA YOHANES YOHANES; FIELICIA KARNADI
E-Jurnal Akuntansi TSM Vol 1 No 4 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

The purpose of this research aims to examine whether there is an effect of firm size, firm age, profitability, leverage, sales growth and institutional ownership on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange. This research used 61 manufacturing companies listed on the Indonesia Stock Exchange during the period 2017 to 2019 which were taken using a purposive sampling method in order to obtain 183 company data and then will be used for sample in this research. In addition, the research data were analyzed using multiple linear regression models and then will be tested to examine are there an effect of each variable on tax avoidance, The empirical results of this research indicates that firm size, firm age, leverage, sales growth and institutional ownership have no influence on tax avoidance. However, profitability has influence on tax avoidance. This research is expected to provide an overview to companies in carrying out their operational activities related to behavioral control on tax avoidance activities. In addition, this research is expected to be used as information, knowledge and as a comparison in conducting research. The difference between this study and the previous one is the addition of institutional ownership variables and observation periods within a period of 3 years, from 2017 to 2019
Co-Authors BORIS ALVARES Fabian Cliff Manajang FIELICIA KARNADI JONATHAN JONATHAN Mega Utami Reynaldi Surya Prayonggie WENNY WENNY Yovita Vidianti