Factors Affecting Tax Incentives of Energy Companies Listed on the Indonesia Stock Exchange
<p>This study aims to determine and explain the effect of company size, profitability, leverage, capital intensity, and inventory intensity on tax revenue for the tax amnesty program at energy companies listed on the Indonesia Stock Exchange. This research is a research that uses an associativ...
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oai:doaj.org-article:85d7436fae4e459c8bcc2318c04735432021-11-12T07:27:31ZFactors Affecting Tax Incentives of Energy Companies Listed on the Indonesia Stock Exchange2146-4553https://doaj.org/article/85d7436fae4e459c8bcc2318c04735432021-11-01T00:00:00Zhttps://econjournals.com/index.php/ijeep/article/view/11134https://doaj.org/toc/2146-4553<p>This study aims to determine and explain the effect of company size, profitability, leverage, capital intensity, and inventory intensity on tax revenue for the tax amnesty program at energy companies listed on the Indonesia Stock Exchange. This research is a research that uses an associative approach. The sample in this study were 13 energy companies listed on the IDX in the 2013-2017 period which were determined by the Saturation Sampling method. This study uses descriptive statistics, multiple linear regression test for panel data models, hypothesis testing (t-test and F-test) and coefficient of determination as research analysis techniques. The results obtained show that partially the Capital Intensity, Leverage and Company Size affect tax revenue from the Tax Amnesty program, while Inventory Intensity and Profitability do not affect tax revenue from the Tax Amnesty program. Furthermore, Company Size, Inventory Intensity, Capital Intensity, Profitability and Leverage simultaneously affect tax revenue from the Tax Amnesty program. This means that tax revenue for the Tax Amnesty program at energy companies is influenced by company size, inventory intensity, capital intensity, profitability and leverage.</p><p><strong>Keywords:</strong> Company Size, Inventory Intensity, Capital Intensity, Profitability, Leverage, Tax Amnesty<strong></strong></p><p><strong>JEL Classifications: </strong>H23, H27<strong></strong></p><p>DOI: <a href="https://doi.org/10.32479/ijeep.11134">https://doi.org/10.32479/ijeep.11134</a></p>Tjia Siauw JanZainal MuttaqinLastuti AbubakarEconJournalsarticleEnvironmental sciencesGE1-350Energy industries. Energy policy. Fuel tradeHD9502-9502.5ENInternational Journal of Energy Economics and Policy, Vol 11, Iss 6, Pp 328-334 (2021) |
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Environmental sciences GE1-350 Energy industries. Energy policy. Fuel trade HD9502-9502.5 |
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Environmental sciences GE1-350 Energy industries. Energy policy. Fuel trade HD9502-9502.5 Tjia Siauw Jan Zainal Muttaqin Lastuti Abubakar Factors Affecting Tax Incentives of Energy Companies Listed on the Indonesia Stock Exchange |
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<p>This study aims to determine and explain the effect of company size, profitability, leverage, capital intensity, and inventory intensity on tax revenue for the tax amnesty program at energy companies listed on the Indonesia Stock Exchange. This research is a research that uses an associative approach. The sample in this study were 13 energy companies listed on the IDX in the 2013-2017 period which were determined by the Saturation Sampling method. This study uses descriptive statistics, multiple linear regression test for panel data models, hypothesis testing (t-test and F-test) and coefficient of determination as research analysis techniques. The results obtained show that partially the Capital Intensity, Leverage and Company Size affect tax revenue from the Tax Amnesty program, while Inventory Intensity and Profitability do not affect tax revenue from the Tax Amnesty program. Furthermore, Company Size, Inventory Intensity, Capital Intensity, Profitability and Leverage simultaneously affect tax revenue from the Tax Amnesty program. This means that tax revenue for the Tax Amnesty program at energy companies is influenced by company size, inventory intensity, capital intensity, profitability and leverage.</p><p><strong>Keywords:</strong> Company Size, Inventory Intensity, Capital Intensity, Profitability, Leverage, Tax Amnesty<strong></strong></p><p><strong>JEL Classifications: </strong>H23, H27<strong></strong></p><p>DOI: <a href="https://doi.org/10.32479/ijeep.11134">https://doi.org/10.32479/ijeep.11134</a></p> |
format |
article |
author |
Tjia Siauw Jan Zainal Muttaqin Lastuti Abubakar |
author_facet |
Tjia Siauw Jan Zainal Muttaqin Lastuti Abubakar |
author_sort |
Tjia Siauw Jan |
title |
Factors Affecting Tax Incentives of Energy Companies Listed on the Indonesia Stock Exchange |
title_short |
Factors Affecting Tax Incentives of Energy Companies Listed on the Indonesia Stock Exchange |
title_full |
Factors Affecting Tax Incentives of Energy Companies Listed on the Indonesia Stock Exchange |
title_fullStr |
Factors Affecting Tax Incentives of Energy Companies Listed on the Indonesia Stock Exchange |
title_full_unstemmed |
Factors Affecting Tax Incentives of Energy Companies Listed on the Indonesia Stock Exchange |
title_sort |
factors affecting tax incentives of energy companies listed on the indonesia stock exchange |
publisher |
EconJournals |
publishDate |
2021 |
url |
https://doaj.org/article/85d7436fae4e459c8bcc2318c0473543 |
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