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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Autores principales: Tjia Siauw Jan, Zainal Muttaqin, Lastuti Abubakar
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Publicado: EconJournals 2021
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spelling 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)
institution DOAJ
collection DOAJ
language EN
topic Environmental sciences
GE1-350
Energy industries. Energy policy. Fuel trade
HD9502-9502.5
spellingShingle 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
description <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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