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Corporate profiling berdasarkan atribut atribut tax malfeasance studi empiris pada perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia tahun 2010 2013 = Corporate profiling based on tax malfeasance attributes empirical study on non financial companies listed on Indonesia Stock Exchange during 2010 2013

I Dewa Ayu Diah Esti Putri; Christine, supervisor; Ning Rahayu, examiner; Danny Septriadi, examiner (, 2015)
 Abstrak
[ABSTRAK

Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan yang
signifikan antara perusahaan tax-audited dan perusahaan non-tax-audited dalam
hal atribut kunci yaitu atribut pajak umum, risiko, dan operasional serta apakah
perusahaan yang cenderung melakukan tax malfeasance dapat diprofilkan.
Penelitian dilakukan pada perusahaan non-keuangan yang terdaftar di Bursa Efek
Indonesia, tahun 2010-2013. Metode yang digunakan adalah Mann-Whitney Test.
Penelitian ini menyimpulkan bahwa perusahaan yang cenderung melakukan tax
malfeasance (perusahaan tax-audited) tidak dapat diprofilkan secara keseluruhan
dengan atribut-atribut kunci, tetapi dapat diprofilkan dengan 12 (dua belas) proksi
yang menunjukkan perbedaan secara signifikan antara perusahaan tax-audited dan
perusahaan non-tax-audited. Proksi-proksi tersebut, yaitu: 1) ukuran perusahaan;
2) leverage; 3) ROA; 4) CETA; 5) pendapatan dari luar negeri/total aktiva; 6)
jumlah anak perusahaan yang berada di luar negeri; 7) penggunaan eksternal
auditor dari KAP Big-4; 8) kepemilikan anak perusahaan di negara tax haven; 9)
peluang dikenakan withholding tax; 10) ketidakpastian perhitungan kewajiban
pajak; 11) utang pajak; dan 12) ETR1.


ABSTRACT

The aims of this study is to determine whether there are significant differences
between tax-audited firms and non-tax-audited firms in terms of some key
attributes including general tax, risk, and operational as well as whether the
company which is likely to perform tax malfeasance can be profiled. This research
is conducted on non-financial companies listed on Indonesia Stock Exchange
during the years of 2010-2013. The method used is Mann-Whitney Test. This
study concludes that the companies which tend to conduct tax malfeasance (taxaudited
firms) can not be profiled as a whole by using the key attributes, but it can
be profiled by using 12 (twelve) proxies that show significant differences between
the tax-audited and non-tax-audited firms. The proxy are: 1) firm size; 2)
leverage; 3) ROA; 4) CETA; 5) foreign revenue/total assets; 6) the amount of
foreign incorporated subsidiaries; 7) the use of Big-4 PAF external auditor; 8) the
ownership of subsidiaries in a tax haven countries; 9) subject to withholding taxes
opportunities; 10) uncertainty in the estimation of tax liabilities; 11) tax payable;
and 12) ETR1.;The aims of this study is to determine whether there are significant differences
between tax-audited firms and non-tax-audited firms in terms of some key
attributes including general tax, risk, and operational as well as whether the
company which is likely to perform tax malfeasance can be profiled. This research
is conducted on non-financial companies listed on Indonesia Stock Exchange
during the years of 2010-2013. The method used is Mann-Whitney Test. This
study concludes that the companies which tend to conduct tax malfeasance (taxaudited
firms) can not be profiled as a whole by using the key attributes, but it can
be profiled by using 12 (twelve) proxies that show significant differences between
the tax-audited and non-tax-audited firms. The proxy are: 1) firm size; 2)
leverage; 3) ROA; 4) CETA; 5) foreign revenue/total assets; 6) the amount of
foreign incorporated subsidiaries; 7) the use of Big-4 PAF external auditor; 8) the
ownership of subsidiaries in a tax haven countries; 9) subject to withholding taxes
opportunities; 10) uncertainty in the estimation of tax liabilities; 11) tax payable;
and 12) ETR1.;The aims of this study is to determine whether there are significant differences
between tax-audited firms and non-tax-audited firms in terms of some key
attributes including general tax, risk, and operational as well as whether the
company which is likely to perform tax malfeasance can be profiled. This research
is conducted on non-financial companies listed on Indonesia Stock Exchange
during the years of 2010-2013. The method used is Mann-Whitney Test. This
study concludes that the companies which tend to conduct tax malfeasance (taxaudited
firms) can not be profiled as a whole by using the key attributes, but it can
be profiled by using 12 (twelve) proxies that show significant differences between
the tax-audited and non-tax-audited firms. The proxy are: 1) firm size; 2)
leverage; 3) ROA; 4) CETA; 5) foreign revenue/total assets; 6) the amount of
foreign incorporated subsidiaries; 7) the use of Big-4 PAF external auditor; 8) the
ownership of subsidiaries in a tax haven countries; 9) subject to withholding taxes
opportunities; 10) uncertainty in the estimation of tax liabilities; 11) tax payable;
and 12) ETR1., The aims of this study is to determine whether there are significant differences
between tax-audited firms and non-tax-audited firms in terms of some key
attributes including general tax, risk, and operational as well as whether the
company which is likely to perform tax malfeasance can be profiled. This research
is conducted on non-financial companies listed on Indonesia Stock Exchange
during the years of 2010-2013. The method used is Mann-Whitney Test. This
study concludes that the companies which tend to conduct tax malfeasance (taxaudited
firms) can not be profiled as a whole by using the key attributes, but it can
be profiled by using 12 (twelve) proxies that show significant differences between
the tax-audited and non-tax-audited firms. The proxy are: 1) firm size; 2)
leverage; 3) ROA; 4) CETA; 5) foreign revenue/total assets; 6) the amount of
foreign incorporated subsidiaries; 7) the use of Big-4 PAF external auditor; 8) the
ownership of subsidiaries in a tax haven countries; 9) subject to withholding taxes
opportunities; 10) uncertainty in the estimation of tax liabilities; 11) tax payable;
and 12) ETR1.]
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No. Panggil : T-Pdf
Pengarang :
Pengarang/kontributor lain :
Subjek :
Penerbitan : [Place of publication not identified]: [Publisher not identified], 2015
Program Studi :
Naskah Ringkas :
Sumber Pengatalogan : LibUI ind rda
Tipe Konten : text
Tipe Media : computer
Tipe Carrier : online resource
Deskripsi Fisik : xiv, 71 pages : illustration ; 28 cm + appendix
Catatan Bibliografi : pages 66-71
Lembaga Pemilik : Universitas Indonesia
Lokasi : Perpustakaan UI, Lantai 3
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