1,720,958 research outputs found
Company Size, Profitability and Leverage to Tax Agresifity (Empirical Study to Manufacturing Subsector Paper, Advertising, Printing , Media in Indonesian Stock Exchange (BEI) Tahun 2015 – 2018)
Get PDFThis study analyzes the effect of company size, profitability and leverage on tax aggressiveness measures in the manufacturing companies in the paper and advertising, printing and recording media industries listed on the Jakarta Stock Exchange. Data Population observations for the period 2015 to 2018 and obtained sample 46 with the Saturation Point Sample. The data analysis method used in the study is multiple regression analysis with SPSS statistical tools. The t-test results concluded that company size and profitability had a positive effect on tax aggressiveness. Leverage does not affect tax aggressive actions, while the F-test concluded that company size, profitability ratio (ROA) and leverage (DER) together affect tax aggressiveness. Keywords: company size (total sales), profitability (ROA), leverage (DER) and tax aggressiveness. DOI: 10.7176/EJBM/12-18-04 Publication date:June 30th 202
Analysis of the Effect of Operational Profitability and Debt to Asset Ratio (DAR), Debt to Equity (DER) on Tax Avoidance. Empirical studies on Food and Beverage Sub-sector Manufacturing Industry companies are listed on the Stock Exchange in 2014-2017
Get PDFThis study aims to find out and test the effect of Profitability with Proxy Return on Assets (ROA), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER) to Tax Avoidance with research samples to be tested in population research are manufacturing companies listed on the Jakarta Stock Exchange with sub Food and beverages from 2014 to 2017 through secondary data collection collected from the company's financial statements. The method used in selecting samples is purposive sampling. The basic criteria for sampling companies used are: (1) Food and Beverage sub-manufacturing companies listed on the Jakarta Stock Exchange from 2014 to 2017. (2). Companies that publish financial statements from the year under study. The reason for choosing food and beverage sector manufacturing companies is because the achievement of tax revenues from this sector every year has fluctuated or fluctuated, and companies in this sector have survived in the current economic crisis. The data obtained is processed by multiple linear regression analysis using SPSS statistical tools, with the output target to be achieved in this study can be published in international journals. Based on the results of the analysis and discussion that has been done, it can be concluded that profitability is partially Profitability has a significant influence on tax avoidance. Partially Debt to Asset Ratio (DAR) Debt to Asset Ratio (DAR) has a significant influence on tax avoidance. Debt to Equity (DER) partially Debt to Equity (DER) does not have a significant effect on tax avoidance. Simultaneously that there is an influence between Profitability, Debt to Asset Ratio (DAR), and Debt to Equity (DER) on Tax Avoidance in the Food and Beverage Sub-Sector Manufacturing Industry company listed on the Stock Exchange in 2014-2017. Key Word: Profitability of Return on Assets (ROA), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Tax Avoidance DOI: 10.7176/EJBM/11-16-13 Publication date:June 30th 2019
Earnings Quality: Impact of Income Smoothing, Earnings Persistence, Book Tax Difference with Good Corporate Governance as Moderation
Get PDFThis study has a purpose to determine the effect of Income Smoothing, Earnings Persistence, Book Tax Difference on Earnings Quality and moderating effect of Good Corporate Governance. Using 98 sample data from manufacturing entities on the Indonesia Stock Exchange in 2015-2020, a negative effect of earnings persistence on earnings quality, and a positive effect of differential book tax on earnings quality found in this study, while income smoothing does not. In addition, it was found that good corporate governance by institutional ownership as a proxy strengthens the effect of income smoothing on earnings quality and weakens the effect of book-tax differences on earnings quality. This finding can be used by investors in assessing the quality of earnings from financial information issued by issuers so that future earnings prediction analysis can be measured properly so that the desired return target is achieved
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK (Studi Perusahaan Manufaktur Subsektor Pulp dan Kertas, Periklanan Percetakan dan Media Di Bursa Efek Indonesia Periode 2015-2018)
Get PDFPenelitian ini bertujuan untuk menganalisis pengaruh corporate social responsibility, leverage dan profitabilitas terhadap agresivitas pajak. Variabel bebas yang digunakan dalam penelitian ini adalah corporate social responsibility, leverage dan profitabilitas, sedangkan variabel terikat dalam penelitian ini adalah agresivitas pajak. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan tahunan perusahaan manufaktur di industri kertas dan periklanan, percetakan dan media yang terdaftar di Bursa Efek Indonesia tahun 2015-2018. Ada 60 perusahaan yang memenuhi kriteria. Rancangan data penelitian dilakukan dengan menggunakan uji penelitian kausal. Pengolahan data dilakukan dengan menggunakan uji analisis deskriptif, uji asumsi klasik, dan pengujian hipotesis menggunakan SPSS 21. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif signifikan terhadap agresivitas pajak, sedangkan corporate social responsibilty dan leverage tidak berpengaruh terhadap agresivitas pajak
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
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