Siska Dewi Novitasari, Eko Madyo Sutanto, Faiz Rahman Siddiq
The purpose of this study is to analyze the effect of liquidity, leverage, capital intensity, and profitability on tax agressiveness to mining sector companies. This type of research is quantitative research. The method of taking sample research using purposive sampling method. The writer analyze the data used classic assumption test and multiple linear regression analysis as a method on SPSS 21 program. The sample used in this study is 14 mining companies listed on the Indonesia Stock Exchange in 2015-2019, so that the overall sample is 68 which is ready to be processed. The result of the study show that liquidty variable and leverage is not affected on tax agressiveness, while the the capital intensity has a positive effect on tax agressiveness, and profitability has a negative effect on tax aggressiveness.
{"title":"The effect of liquidity, leverage, capital intencity and profitability toward tax aggresiveness","authors":"Siska Dewi Novitasari, Eko Madyo Sutanto, Faiz Rahman Siddiq","doi":"10.47153/afs23.4052022","DOIUrl":"https://doi.org/10.47153/afs23.4052022","url":null,"abstract":"The purpose of this study is to analyze the effect of liquidity, leverage, capital intensity, and profitability on tax agressiveness to mining sector companies. This type of research is quantitative research. The method of taking sample research using purposive sampling method. The writer analyze the data used classic assumption test and multiple linear regression analysis as a method on SPSS 21 program. The sample used in this study is 14 mining companies listed on the Indonesia Stock Exchange in 2015-2019, so that the overall sample is 68 which is ready to be processed. The result of the study show that liquidty variable and leverage is not affected on tax agressiveness, while the the capital intensity has a positive effect on tax agressiveness, and profitability has a negative effect on tax aggressiveness.","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2022-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75330679","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Penelitian ini bertujuan untuk mengetahui perdedaan perusahaan melakukan tunneling dan perusahaan tidak melakukan tunneling terhadap struktur corporate governance dan kinerja keuangan. Pengambilan sampel dalama penelitian ini perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2019. Metode analisis data penelitian ini menggunakan analisis regresi logistik dengan alat analisis SPSS. Hasil penelitian menunjukkan bahwa struktur corporate governance dengan variabel single shareholder dan multiple shareholder terhdapat perbedaan signifikan terhadap ternneling dan tidak pengaruh terhadap perusahaan yang tidak melakukan tunneling. independent board, audit commite, managerial ownership, foreign institutional, domestic institutional dan state ownership tidak berpengaruh terhadap perusahaan melakukan tunneling dan tidak. terdapat perbedaan tapi tidak signifikan terhadap perusahaan melakukan tunneling dan tidak melakukan tunneling. Kinerja keuangan dengan variabel ROA, PM, Size dan leverage hasil menunjukkan bahwa tidak terdapat perbedaan terhadap perusahaan melakukan tunneling dan tidak melakukan tunneling.
{"title":"The Role of Corporate Governance Structures and Financial Performance on Tunneling Phenomenon in Indonesia","authors":"Moh. Ubaidillah, Ahmad Nur Azis, M. A. Sudrajat","doi":"10.47153/afs23.4512022","DOIUrl":"https://doi.org/10.47153/afs23.4512022","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui perdedaan perusahaan melakukan tunneling dan perusahaan tidak melakukan tunneling terhadap struktur corporate governance dan kinerja keuangan. Pengambilan sampel dalama penelitian ini perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2019. Metode analisis data penelitian ini menggunakan analisis regresi logistik dengan alat analisis SPSS. Hasil penelitian menunjukkan bahwa struktur corporate governance dengan variabel single shareholder dan multiple shareholder terhdapat perbedaan signifikan terhadap ternneling dan tidak pengaruh terhadap perusahaan yang tidak melakukan tunneling. independent board, audit commite, managerial ownership, foreign institutional, domestic institutional dan state ownership tidak berpengaruh terhadap perusahaan melakukan tunneling dan tidak. terdapat perbedaan tapi tidak signifikan terhadap perusahaan melakukan tunneling dan tidak melakukan tunneling. Kinerja keuangan dengan variabel ROA, PM, Size dan leverage hasil menunjukkan bahwa tidak terdapat perbedaan terhadap perusahaan melakukan tunneling dan tidak melakukan tunneling.","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2022-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86198308","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Mohammad Rizal Gaffar, Nugroho Hardiyanto, W. Rafdinal
Industrial development is an important factor in measuring a country's economic development. On the other hand, the development of several industries today has had a negative impact on other industries. This situation results in the unequal economic development of the people, where some parties get bigger profits and other parties are forced to pay dearly for the profits that other parties get. This study aims to analyze the Pigouvian Tax is one of the effective answers to reduce the impact of negative externalities. This study uses data on negative externalities and Pigouvian Tax from books, the Internet, and literature related to the research topic. The result indicates that the Pigouvian Tax can be a medium for correcting negative externalities as a result of industrial activities in order to bring equitable economic development for all citizens of Indonesia.
{"title":"Pigouvan Tax as a Support System for Economic Development of Indonesia","authors":"Mohammad Rizal Gaffar, Nugroho Hardiyanto, W. Rafdinal","doi":"10.47153/afs23.4332022","DOIUrl":"https://doi.org/10.47153/afs23.4332022","url":null,"abstract":"Industrial development is an important factor in measuring a country's economic development. On the other hand, the development of several industries today has had a negative impact on other industries. This situation results in the unequal economic development of the people, where some parties get bigger profits and other parties are forced to pay dearly for the profits that other parties get. This study aims to analyze the Pigouvian Tax is one of the effective answers to reduce the impact of negative externalities. This study uses data on negative externalities and Pigouvian Tax from books, the Internet, and literature related to the research topic. The result indicates that the Pigouvian Tax can be a medium for correcting negative externalities as a result of industrial activities in order to bring equitable economic development for all citizens of Indonesia.","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2022-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75962604","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Moderating Effect of Error Source on the Continued Influence of Retracted Disclosure on Individual Investors’ Judgements","authors":"Seet‐Koh Tan","doi":"10.1111/abac.12263","DOIUrl":"https://doi.org/10.1111/abac.12263","url":null,"abstract":"","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2022-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87893132","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"An Examination of Other‐than‐temporary Impairments\u0000 :\u0000 Evidence from FSP FAS\u0000 115‐2 and\u0000 FAS\u0000 124‐2","authors":"Tuba Toksoz","doi":"10.1111/abac.12262","DOIUrl":"https://doi.org/10.1111/abac.12262","url":null,"abstract":"","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89307205","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Xingtong Fang, Kaigang He, Beilei Mei, Jianfang Ye
{"title":"The Role of Auditing Firms in the Implementation of New Accounting Standards: Evidence from China","authors":"Xingtong Fang, Kaigang He, Beilei Mei, Jianfang Ye","doi":"10.1111/abac.12256","DOIUrl":"https://doi.org/10.1111/abac.12256","url":null,"abstract":"","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2022-05-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81595617","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"When Investors Speak, Do Firms Listen? The Role of Investors' Dividend‐related Complaints from Online Earnings Communication Conferences","authors":"L. Lin, K. Liao, Deren Xie","doi":"10.1111/abac.12257","DOIUrl":"https://doi.org/10.1111/abac.12257","url":null,"abstract":"","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2022-05-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76806909","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to determine the effect of the Percentage Of Women In The Board, The Board Composition, and Profitability toward Corporate Social Responsibility with Earning Management As Moderating Variable. This research is quantitative. Data were obtained from companies registered with JII for the 2016-2020 period. The population obtained is 47 companies. The sample used in this study was 10 companies with a purposive sampling method. The analytical tools used are multiple linear regression and Moderated Regression Analysis (MRA). The data processing tool uses eviews 11. The result of this study indicates that the women in the board, profitability, and earning management have no effect on corporate social responsibility, while board composition has a significant and positive effect on corporate social responsibility. Earning management can moderate the board composition to corporate social responsibility, but cannot moderate women in the board and profitability to corporate social responsibility.
{"title":"The Influence of Women In The Board, Board Composition, and Profitability on Corporate Social Responsibility with Earnings Management as Moderating Variable","authors":"Nia Dyah Setiani Ali","doi":"10.47153/afs22.3472022","DOIUrl":"https://doi.org/10.47153/afs22.3472022","url":null,"abstract":"This study aims to determine the effect of the Percentage Of Women In The Board, The Board Composition, and Profitability toward Corporate Social Responsibility with Earning Management As Moderating Variable. This research is quantitative. Data were obtained from companies registered with JII for the 2016-2020 period. The population obtained is 47 companies. The sample used in this study was 10 companies with a purposive sampling method. The analytical tools used are multiple linear regression and Moderated Regression Analysis (MRA). The data processing tool uses eviews 11. The result of this study indicates that the women in the board, profitability, and earning management have no effect on corporate social responsibility, while board composition has a significant and positive effect on corporate social responsibility. Earning management can moderate the board composition to corporate social responsibility, but cannot moderate women in the board and profitability to corporate social responsibility.","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85418776","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to determine the effect of financial ratios, transfer pricing, and corporate social responsibility (CSR) on tax avoidance. The design of this research is causality research which is used to prove the causal relationship of several variables. This research is a quantitative research. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The sampling method used is purposive sampling method with a sample of 27 companies during the observation period of 5 consecutive years so that the number of samples is 135. The analysis method of this study uses multiple linear regression. The results of this study indicate that profitability, level of productivity, level of sales, have no effect on tax avoidance. Meanwhile, liquidity and transfer pricing have a significant effect on tax avoidance.
{"title":"The Effect of Financial Ratio Analysis, Transfer Pricing And Corporate Social Responsibility on Tax Avoidance in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2015-2019","authors":"Kristina Lelang Aya, Widi Hariyanti, Sugiarti","doi":"10.47153/afs22.3742022","DOIUrl":"https://doi.org/10.47153/afs22.3742022","url":null,"abstract":"This study aims to determine the effect of financial ratios, transfer pricing, and corporate social responsibility (CSR) on tax avoidance. The design of this research is causality research which is used to prove the causal relationship of several variables. This research is a quantitative research. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The sampling method used is purposive sampling method with a sample of 27 companies during the observation period of 5 consecutive years so that the number of samples is 135. The analysis method of this study uses multiple linear regression. The results of this study indicate that profitability, level of productivity, level of sales, have no effect on tax avoidance. Meanwhile, liquidity and transfer pricing have a significant effect on tax avoidance.","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73961874","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
One of the things that affects the taxpayer in carrying out his obligations as a good citizen is compliance in paying taxes. Taxpayer compliance is an important factor in realizing tax revenue targets. The higher the compliance of the taxpayer, the higher the tax revenue will increase, and vice versa. The questionnaire used in this study were 100 questionnaire with the determination of samples is using the method of accidental sampling. Data collection is done by questionnaire method. There are several research methods used to achieve this research objective including descriptive statistical analysis, validity test, rehabilitation test, classical assumption test (normality test, multicollinearity test, heteroskedasticity test), multiple linear regression analysis, and t test. The results of this study show that the application of E-Samsat and tax sanctions has a positive effect on the compliance of motor vehicle taxpayers in East Surabaya. While The Knowledge of Taxation, and Quality of Service has no effect on the compliance of east Surabaya motor vehicle taxpayers.
{"title":"The The Effect Of E-Samsat Implementation, Tax Knowledge, Service Quality, And Tax Sanctions On Motor Vehicle Taxpayer Compliance In East Surabaya","authors":"Lysia Congda","doi":"10.47153/afs22.3652022","DOIUrl":"https://doi.org/10.47153/afs22.3652022","url":null,"abstract":"One of the things that affects the taxpayer in carrying out his obligations as a good citizen is compliance in paying taxes. Taxpayer compliance is an important factor in realizing tax revenue targets. The higher the compliance of the taxpayer, the higher the tax revenue will increase, and vice versa. \u0000 The questionnaire used in this study were 100 questionnaire with the determination of samples is using the method of accidental sampling. Data collection is done by questionnaire method. There are several research methods used to achieve this research objective including descriptive statistical analysis, validity test, rehabilitation test, classical assumption test (normality test, multicollinearity test, heteroskedasticity test), multiple linear regression analysis, and t test. \u0000 The results of this study show that the application of E-Samsat and tax sanctions has a positive effect on the compliance of motor vehicle taxpayers in East Surabaya. While The Knowledge of Taxation, and Quality of Service has no effect on the compliance of east Surabaya motor vehicle taxpayers.","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74090256","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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