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All Journal KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Emmiliana Hartanti
Institut Teknologi dan Bisnis Kalbis
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan dan Beban Pajak Kini Terhadap Manajemen Laba Bella Fitryani; Emmiliana Hartanti
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study discusess to evaluation the effect of tax planning, deferred tax expense and current tax burden on earnings management. This research was conducted at the Indonesia Stock Exchange (IDX) using annual report sampling techniques using secondary data. Secondary data analysis was performed by multiple regression using the e-views application 9. The population of this study was 13 companies listed on the Indonesia Stock Exchange (BEI) finance sector. The results of this study indicate that tax planning and deferred tax expense do not affect earnings management and tax burden now affect earnings management. As for tax planning, deferred tax expense and current tax burden which together affect earnings management.
Pengaruh Leverage, Profitabilitas, dan Ukuran Perusahaan Terhadap Tax Avoidance Owen Jonathan Pratama Sibarani; Emmiliana Hartanti
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Tax avoidance is a process carried by companies to reducing tax burden so that profits can be obtained maximally without violating tax regulations. This research aims to analyze the influence leverage, profitability, and company size towards tax avoidance. The population in this research are all of the manufacturing companies basic industry & chemical sub – sector and consumer goods sub - sector listed on the Indonesia Stock Exchange (IDX) in the period 2016 - 2018. The sample selection by using purposive sampling and obtain a sample of 48 companies or 144 observation data. The data analysis method used in this research is multiple linear regression by using SPSS version 25. The simultaneously result showed that leverage, profitability, and company size do not affected towards tax avoidance. And the partially result showed that leverage do not affect toward tax avoidance, profitability affect toward tax avoidance, and company size responsibility affected toward tax avoidance.
Pengaruh Corporate Governance, Ukuran Perusahaan dan Profitabilitas Terhadap Tax Avoidance Islah Amara; Emmiliana Hartanti
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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This study aims to determine the effect of corporate governance, company size and profitability on tax avoidance. In this study the sample used was manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period of 2016-2018 with a total sample of 67 companies with a purposive sampling technique. This study uses multiple regression with a common effect approach. Tests conducted in this study are descriptive statistical tests, normality tests, multiple regression analysis tests, coefficient of determination tests, and partial significant tests. The results of this study indicate that company size and profitability have no effect on tax management, while corporate governance has an effect on tax avoidance.
Pengaruh Penghindaran Pajak, Kinerja Keuangan dan Leverage Terhadap Nilai Perusahaan Sianne Wella; Emmiliana Hartanti
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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This research was aimed to know the influence of tax avoidance, financial performance and leverage on firm value. In this study, the sampel used are the listed companies of Indonesia Stock Exchange (BEI) in 2016-2018 with 58 sample companies by using a purposive sampling technique. This research used panel data regression method with random effect approach model. The results show that tax avoidance and leverage has no influence on firm value, whereas, financial performance has influence on firm value.
Pengaruh Corporate Governance, Profitabilitas dan Leverage Terhadap Manajemen Pajak Bella Krisda Ningsih; Emmiliana Hartanti
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study aims to determine the effect of corporate governance, profitability and leverage on tax management. In this study the sample used was manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period of 2016-2018 with a total population of 193 companies and sample of 66 companies with a purposive sampling technique. This study uses multiple regression with a random effect approach. Tests conducted in this research are descriptive statistical tests, normality tests, multiple regression analysis tests, coefficient of determination tests, simultaneous and partial significant tests.This study uses multiple regression with a random effect approach. The results of this study indicate that corporate governance and leverage have no effect on tax management, while profitability has an effect on tax management.
Pengaruh Keandalan Akrual Arns Kas Operasi, dan Kepemilikan Manajerial Terhadap Persistensi Laba Vania Yemima Natalica; Emmiliana Hartanti
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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This research was aimed to know the effects of accrual reliability, operating cash flow, and managerial ownershi on earnings persistence. Earnings persistence is a revision of accounting profit in the next year which is implied by accounting profit in the current year. In this study, the sample used are the listed companies of Indonesia Stock Exchange in 2014-2018 with 30 sample companies. This research used panel data regression method with random effectapproach model. The results show that accrual reliability has no effecton earnings persistence. Operating cash flow also has no effect no earnings persistence, whereas, managerial ownership has an effect on earnings persistence. Accrual reliability, operating cash flow, and managerial ownership simultaneously have effects on earnings persistence.
Co-Authors Bella Fitryani Bella Krisda Ningsih Islah Amara Owen Jonathan Pratama Sibarani Sianne Wella Vania Yemima Natalica