Repository Universitas Pakuan

Detail Karya Ilmiah Dosen

Retno Martanti Endah Lestari,Mochammad Wahyudin Zarkasyi, Ida Farida

Judul : Tax Agresivityin Sub-Sector Food Companies & BeveragesListed in Indonesia Stock Exchange

Abstrak :
Abstract: Thispaper aims to measure oftax agresivity and what factors might influence it. Aggressive tax avoidance (tax aggressiveness) carried out withvarious schemes of financial transactions, both legal and illegal, have an impact on the decline in state revenues used for the purpose of increasing public welfare.From several studies stated that Liquidity and Leverage can reduce tax aggressiveness or in other words if Liquidity and Leverage increases, the ETR (Effective Tax Rate) will also increase, but in reality the current assets of food and beverage companies have increased but ETR has decreased and company leverage has decreased but ETR has increased.The method used isverivikatif with explanatory survey. The results show that inliquidity has a positive and significant effect on tax aggressiveness with a significance of 0.978, leverage has a positive and significant effect on tax aggressiveness, because leverage which is proxied by DAR has a significance of 0.008 and simultaneously affects the aggressiveness of taxes with a significance value of 0.004. The limitations in this study only use Food & Beverages sector companies so that the results cannot be used as a basis for generalization in all sectors and only use five research periods, namely 2013 to 2017.Keywords:Tax Aggresiveness, Liquidity, Leverage.

Tahun : 2019 Media Publikasi : Jurnal Internasional

Kategori : Jurnal No/Vol/Tahun : 5 / 4 / 2019

ISSN/ISBN : 2455-4847

PTN/S : Universitas Pakuan Program Studi : AKUNTANSI

Bibliography :
References[1]N. B. Nugraha, PENGARUH CORPORATE SOCIAL RESPONSIBILITY , UKURAN PERUSAHAAN , PROFITABILITAS , LEVERAGE DAN CAPITAL. 2015.[2]A. Purwanto, “PENGARUH LIKUIDITAS, LEVERAGE, MANAJEMEN LABA, DAN KOPENSASI RUGI FISKAL TERHADAP AGRESIVITAS PAJAK PERUSAHAAN PADA PERUSAHAAN PERTANIAN DAN PERTAMBANGAN YANG TERDAFTAR DI BURSAEFEK INDONESIA PERIODE 2011-2013,” pp. 580–594, 2013.[3]Supramono, “Likuiditas, leverage , komisaris independen, dan manajemen laba terhadap agresivitas pajak perusahaan,” vol. 16, no. 2, 2012.[4]I. B. P. F. Adisamartha and N. Noviari, “PENGARUH LIKUIDITAS, LEVERAGE, INTENSITAS PERSEDIAAN DAN INTENSITAS ASET TETAP PADA TINGKAT AGRESIVITAS WAJIB PAJAK BADAN,” vol. 13, pp. 973–1000, 2015.[5]Kompas.com, “Coca-Cola Diduga Akali Setoran Pajak.” 2014[6]K. Hidayat, A. P. Ompusunggu, and H. Suratno, “PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK DENGAN INSENTIF PAJAK SEBAGAI PEMODERASI (STUDI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI),” vol. 2, no. 2, pp. 39–58, 2016.[7]-Bambang Wahyudiono, “Mudah Membaca Laporan Keuangan.” 2013.[8]D. Yulfaida, “PENGARUH SIZE , PROFITABILITAS , PROFILE , LEVERAGE DAN UKURAN DEWAN KOMISARIS TERHADAP PERUSAHAAN MANUFAKTUR,” pp. 1–11, 2012.[9]D. Ardiansyah, “PENGARUH SIZE, LEVERAGE, PROFITABILITY, CAPITAL INTENSITY RATIO DAN KOMISARIS INDEPENDEN TERHADAP EFFECTIVE TAX RATE (ETR) (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar Di BEI Selama Periode 2010-2012),” 2014.[10]M. Yoehana, “ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS,” 2013.[11]I. Ayu and I. Suryadewi, “Pengaruh Agresivitas Pajak Pada Corporate Social Responsibility dengan Ukuran Perusahaan Sebagai Pemoderasi,” vol. 23, pp. 677–704, 2018.[12]I. T. dan H. Wijaya, “PENGARUH LIKUIDITAS, LEVERAGE, MANAJEMEN LABA, KOMISARIS INDEPENDEN DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK,” vol. XIX, no. 03, pp. 380–397, 2015.[13]D. N. Gemilang, “PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK PERUSAHAAN (Studi Empiris Pada Perusahaan Property dan Real Estate Yang Terdaftar di BEI Pada Tahun 2013-2015),” 2017.[14]N. Adiyani and R. Septanta, “Pengaruh Likuiditas dan Profitabilitas terhadap Agresivitas Pajakdengan CSR sebagai Variabel Intervening ( Studi Empiris Pada Perusahaan Property and Real Estate Yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014 ),” pp. 1–19, 2017.[15]T. Kurniasih and M. M. R. Sari, “PENGARUH RETURN ON ASSETS , LEVERAGE , CORPORATE GOVERNANCE , UKURAN PERUSAHAAN DAN KOMPENSASI RUGI FISKAL PADA TAX AVOIDANCE,” vol. 18, no. 1, pp. 58–66, 2013.[16]L. Susanto and Y. Viriany, “Faktor-Faktor Yang Mempengaruhi Agresivitas Pajak,” vol. XXIII, no. 01, pp. 10–19, 2018.[17]teguh muji Waluyo and Y. M. Basri, “Pengaruh Return on Asset , Leverage , Ukuran Perusahaan , Kompensasi Rugi Fiskal dan Kepemilikan Institusi Terhadap Penghindaran Pajak,” Simp. Nas. Akunt. XVIII, vol. 4, pp. 1–25, 2015

URL : http://www.ijlemr.com/papers/volume4-issue5/7-IJLEMR-44106.pdf

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Detail Karya Ilmiah Dosen

Retno Martanti Endah Lestari,Mochammad Wahyudin Zarkasyi, Ida Farida

Judul	:	Tax Agresivityin Sub-Sector Food Companies & BeveragesListed in Indonesia Stock Exchange
Abstrak	:	Abstract: Thispaper aims to measure oftax agresivity and what factors might influence it. Aggressive tax avoidance (tax aggressiveness) carried out withvarious schemes of financial transactions, both legal and illegal, have an impact on the decline in state revenues used for the purpose of increasing public welfare.From several studies stated that Liquidity and Leverage can reduce tax aggressiveness or in other words if Liquidity and Leverage increases, the ETR (Effective Tax Rate) will also increase, but in reality the current assets of food and beverage companies have increased but ETR has decreased and company leverage has decreased but ETR has increased.The method used isverivikatif with explanatory survey. The results show that inliquidity has a positive and significant effect on tax aggressiveness with a significance of 0.978, leverage has a positive and significant effect on tax aggressiveness, because leverage which is proxied by DAR has a significance of 0.008 and simultaneously affects the aggressiveness of taxes with a significance value of 0.004. The limitations in this study only use Food & Beverages sector companies so that the results cannot be used as a basis for generalization in all sectors and only use five research periods, namely 2013 to 2017.Keywords:Tax Aggresiveness, Liquidity, Leverage.
Tahun	:	2019	Media Publikasi	:	Jurnal Internasional
Kategori	:	Jurnal	No/Vol/Tahun	:	5 / 4 / 2019
ISSN/ISBN	:	2455-4847
PTN/S	:	Universitas Pakuan	Program Studi	:	AKUNTANSI
Bibliography	:	References[1]N. B. Nugraha, PENGARUH CORPORATE SOCIAL RESPONSIBILITY , UKURAN PERUSAHAAN , PROFITABILITAS , LEVERAGE DAN CAPITAL. 2015.[2]A. Purwanto, “PENGARUH LIKUIDITAS, LEVERAGE, MANAJEMEN LABA, DAN KOPENSASI RUGI FISKAL TERHADAP AGRESIVITAS PAJAK PERUSAHAAN PADA PERUSAHAAN PERTANIAN DAN PERTAMBANGAN YANG TERDAFTAR DI BURSAEFEK INDONESIA PERIODE 2011-2013,” pp. 580–594, 2013.[3]Supramono, “Likuiditas, leverage , komisaris independen, dan manajemen laba terhadap agresivitas pajak perusahaan,” vol. 16, no. 2, 2012.[4]I. B. P. F. Adisamartha and N. Noviari, “PENGARUH LIKUIDITAS, LEVERAGE, INTENSITAS PERSEDIAAN DAN INTENSITAS ASET TETAP PADA TINGKAT AGRESIVITAS WAJIB PAJAK BADAN,” vol. 13, pp. 973–1000, 2015.[5]Kompas.com, “Coca-Cola Diduga Akali Setoran Pajak.” 2014[6]K. Hidayat, A. P. Ompusunggu, and H. Suratno, “PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK DENGAN INSENTIF PAJAK SEBAGAI PEMODERASI (STUDI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI),” vol. 2, no. 2, pp. 39–58, 2016.[7]-Bambang Wahyudiono, “Mudah Membaca Laporan Keuangan.” 2013.[8]D. Yulfaida, “PENGARUH SIZE , PROFITABILITAS , PROFILE , LEVERAGE DAN UKURAN DEWAN KOMISARIS TERHADAP PERUSAHAAN MANUFAKTUR,” pp. 1–11, 2012.[9]D. Ardiansyah, “PENGARUH SIZE, LEVERAGE, PROFITABILITY, CAPITAL INTENSITY RATIO DAN KOMISARIS INDEPENDEN TERHADAP EFFECTIVE TAX RATE (ETR) (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar Di BEI Selama Periode 2010-2012),” 2014.[10]M. Yoehana, “ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS,” 2013.[11]I. Ayu and I. Suryadewi, “Pengaruh Agresivitas Pajak Pada Corporate Social Responsibility dengan Ukuran Perusahaan Sebagai Pemoderasi,” vol. 23, pp. 677–704, 2018.[12]I. T. dan H. Wijaya, “PENGARUH LIKUIDITAS, LEVERAGE, MANAJEMEN LABA, KOMISARIS INDEPENDEN DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK,” vol. XIX, no. 03, pp. 380–397, 2015.[13]D. N. Gemilang, “PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK PERUSAHAAN (Studi Empiris Pada Perusahaan Property dan Real Estate Yang Terdaftar di BEI Pada Tahun 2013-2015),” 2017.[14]N. Adiyani and R. Septanta, “Pengaruh Likuiditas dan Profitabilitas terhadap Agresivitas Pajakdengan CSR sebagai Variabel Intervening ( Studi Empiris Pada Perusahaan Property and Real Estate Yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014 ),” pp. 1–19, 2017.[15]T. Kurniasih and M. M. R. Sari, “PENGARUH RETURN ON ASSETS , LEVERAGE , CORPORATE GOVERNANCE , UKURAN PERUSAHAAN DAN KOMPENSASI RUGI FISKAL PADA TAX AVOIDANCE,” vol. 18, no. 1, pp. 58–66, 2013.[16]L. Susanto and Y. Viriany, “Faktor-Faktor Yang Mempengaruhi Agresivitas Pajak,” vol. XXIII, no. 01, pp. 10–19, 2018.[17]teguh muji Waluyo and Y. M. Basri, “Pengaruh Return on Asset , Leverage , Ukuran Perusahaan , Kompensasi Rugi Fiskal dan Kepemilikan Institusi Terhadap Penghindaran Pajak,” Simp. Nas. Akunt. XVIII, vol. 4, pp. 1–25, 2015
URL	:	http://www.ijlemr.com/papers/volume4-issue5/7-IJLEMR-44106.pdf