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Lampiran 1 Data Perusahaan Manufaktur Sektor Aneka 31 PRAS Prima Alloy Steel Universal Tbk âˆڑ...

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  • 68

    Lampiran 1

    Data Perusahaan Manufaktur Sektor Aneka Industri

    Perusahaan Manufaktur Sektor Aneka Industri

    No Kode Nama Perusahaan Tahun Penelitian

    Total

    2011 2012 2013 2014 2015 2016

    1 ADMG Polychem Indonesia Tbk √ √ √ √ √ √

    2 AMIN Ateliers Mecaniques D'Indonesia Tbk - - - - √ √

    3 ARGO Argo Pantes Tbk - √ √ √ - √

    4 ASII Astra Internasional Tbk √ √ √ √ √ √

    5 AUTO Astra Autopart Tbk √ √ √ √ √ √

    6 BATA Sepatu Bata Tbk - √ √ √ √ √

    7 BIMA Primarindo Asia Infastructure Tbk d.h Bintang Kharisma √ √ √ √ √ √

    8 BOLT Garuda Metalindo Tbk - - √ √ √ -

    9 BRAM Indo Kordsa Tbk d.h Branta Mulia Tbk √ √ √ √ √ √

    10 CNTX Centex Tbk - - √ √ √ √

    11 ERTX Eratex Djaya Tbk √ √ √ √ √ √

    12 ESTI Ever Shine Textile Industry Tbk √ √ √ √ √ √

    13 GDYR Goodyear Indonesia √ √ √ √ √ √

    14 GJTL Gajah Tunggal Tbk - - √ √ √ -

    15 HDTX Panasia Indo Resources Tbk d.h Panasia √ √ √ √ √ √

    16 IKBI Sumi Indo Kabel Tbk - √ √ √ √ -

    17 IMAS Indomobil Sukses Internasional Tbk √ √ √ √ √ √

    18 INDS Indospring Tbk √ √ √ √ √ √

    19 INDR Indo Rama Synthetic Tbk √ √ √ √ √ √

  • 69

    20 JECC Jembo Cable Company Tbk √ √ √ √ √ √

    21 KBLI KMI Wire Anda Cambe Tbk √ √ √ √ √ √

    22 KBLM Kabelindo Murni Tbk √ √ √ √ √ √

    23 KRAH Grand Kartech Tbk - - √ √ √ -

    24 LPIN Multi Prima Sejahtera Tbk d.h Lippo Enterprise Tbk √ √ √ √ √ √

    25 MASA Multistrada Arah Sarana Tbk √ √ √ √ √ √

    26 MYTX Apaca Citra Centeries Tbk - √ √ √ √ -

    27 NIPS Nippres Tbk - √ √ √ √ -

    28 PBRX Pan Brothers Tbk √ √ √ √ √ √

    29 POLY Asia Pasific Fibers Tbk d.h Polysindo Eka Persada √ √ √ √ √ √

    30 PTSN Sat Nusa Persada Tbk √ √ √ √ √ √

    31 PRAS Prima Alloy Steel Universal Tbk √ √ √ √ √ √

    32 RICKY Ricky Putra Globalindo Tbk √ √ √ √ √ √

    33 SCCO Supreme Cable Manufacturing and Commerce Tbk √ √ √ √ √ √

    34 SMSM Selamat Sempurna Tbk √ √ √ √ √ √

    35 SRIL Sri Rejeki Isman Tbk - √ √ √ √ √

    36 SSTM Sunson Textile Manufacturer Tbk √ √ √ √ √ √

    37 STAR Star Petrochem Tbk √ √ √ √ √ √

    38 TFCO Tiifico Fiber Indonesia Tbk √ √ √ √ √ √

    39 TRIS Trisula Internasional Tbk - √ √ √ √ √

    40 UNIT Nusantara Inti Corpora Tbk √ √ √ √ √ √

    41 VOKS Voksel Electric Tbk √ √ √ √ √ √

  • 70

    Lampiran 2

    Data Variabel Sampel Perusahaan Manufaktur Sektor Aneka Industri

    Perusahaan Manufaktur Sektor Aneka Industri

    No Kode Tahun TAX AVOIDACE ROA LEV SIZE CG

    (Y) (X1) (X2) (X3) (X4)

    1 AMIN

    2011 - - - - -

    2012 - - - - -

    2013 - - - - -

    2014 - - - - -

    2015 0.27 0.05 0.68 11.93 0.50

    2016 0.26 0.09 0.56 12.20 0.50

    2 ASII

    2011 0.18 0.14 1.02 11.94 0.30

    2012 0.18 0.12 1.00 12.11 0.30

    2013 0.19 0.10 1.00 12.27 0.30

    2014 0.18 0.09 1.00 12.37 0.36

    2015 0.20 0.06 0.96 12.41 0.36

    2016 0.18 0.07 0.87 12.48 0.33

    3 AUTO

    2011 0.12 0.16 0.47 15.76 0.20

    2012 0.10 0.13 0.62 16.00 0.33

    2013 0.17 0.08 0.32 9.44 0.36

    2014 0.14 0.07 0.42 11.87 0.36

    2015 0.26 0.02 0.41 9.57 0.33

    2016 0.26 0.03 0.39 9.59 0.38

    4 BATA

    2011 - - - - -

    2012 0.30 0.12 0.48 13.26 0.40

    2013 0.30 0.07 0.72 13.43 0.40

    2014 0.28 0.09 0.81 13.56 0.40

    2015 0.09 0.16 0.45 13.59 0.50

    2016 0.35 0.05 0.44 13.60 0.50

    5 BOLT

    2011 - - - - -

    2012 - - - - -

    2013 - - - - -

    2014 0.28 0.13 0.1 13.72 1.00

    2015 0.26 0.11 0.1 13.73 1.00

    2016 0.26 0.12 0.0 13.75 1.00

    6 GJTL

    2011 0.20 0.06 1.59 16.26 0.38

    2012 0.22 0.09 1.35 16.37 0.38

    2013 0.28 0.01 1.68 16.55 0.43

    2014 0.32 0.01 1.86 15.65 0.50

    2015 0.06 -0.01 2.25 15.70 0.50

    2016 0.24 0.03 2.20 16.74 0.33

    7 IMAS 2011 0.18 0.06 1.54 10.01 0.42

  • 71

    2012 0.16 0.05 2.08 9.77 0.42

    2013 0.04 0.03 2.35 10.01 0.42

    2014 4.55 0.00 2.49 10.06 0.33

    2015 1.12 0.00 2.71 10.12 0.43

    2016 0.26 0.01 2.82 10.15 0.43

    8 INDS

    2011 2.30 0.11 0.80 16.27 0.33

    2012 0.25 0.08 0.46 14.33 0.33

    2013 0.20 0.07 0.25 14.60 0.33

    2014 0.24 0.06 0.25 14.64 0.33

    2015 0.53 0.00 0.33 14.75 0.33

    2016 0.18 0.02 0.20 14.72 0.33

    9 JECC

    2011 0.28 0.05 3.92 8.74 0.33

    2012 0.35 0.04 3.96 8.87 0.33

    2013 0.20 0.18 7.44 9.43 0.33

    2014 0.28 0.02 5.39 9.27 0.33

    2015 0.71 0.00 2.69 10.07 0.33

    2016 0.25 0.08 2.37 9.67 0.67

    10 KBLI

    2011 0.28 0.06 0.51 13.90 0.40

    2012 0.27 0.11 0.37 13.97 0.33

    2013 0.30 0.05 0.51 14.11 0.33

    2014 0.25 0.06 0.45 14.11 0.40

    2015 0.23 0.08 0.51 14.25 0.40

    2016 0.13 0.17 0.42 14.44 0.40

    11 KBLM

    2011 - - - - -

    2012 0.26 0.03 1.73 13.49 0.33

    2013 0.28 0.01 1.42 13.39 0.33

    2014 0.25 0.03 1.23 13.38 0.33

    2015 0.41 0.00 1.21 13.39 0.33

    2016 0.43 0.03 0.99 13.37 0.33

    12 KRAH

    2011 - - - - -

    2012 - - - - -

    2013 0.23 0.10 1.12 12.39 0.33

    2014 0.23 -0.06 1.56 13.08 0.33

    2015 0.04 -0.01 2.02 13.19 0.33

    2016 - - - - -

    13 NIPS

    2011 - - - - -

    2012 0.26 0.09 1.59 13.17 0.33

    2013 0.26 0.09 2.40 13.59 0.33

    2014 0.26 0.08 1.07 14.00 0.33

    2015 0.27 0.05 1.54 14.25 0.33

    2016 0.26 0.06 1.11 14.39 0.33

    14 PRAS 2011 0.61 0.00 2.45 13.08 0.33

    2012 0.59 0.07 1.06 13.27 0.33

  • 72

    2013 0.27 0.11 0.57 13.59 0.33

    2014 0.24 0.09 0.88 14.07 0.33

    2015 0.24 0.03 1.13 14.24 0.33

    2016 1.68 -0.02 1.30 14.28 0.33

    15 RICKY

    2011 0.22 0.02 0.83 13.37 0.33

    2012 0.28 0.02 1.30 13.64 0.33

    2013 0.46 0.01 1.90 16.22 0.33

    2014 0.33 0.01 2.00 13.97 0.33

    2015 0.40 0.01 1.99 14.00 0.33

    2016 0.40 0.01 2.12 14.07 0.33

    16 SCCO

    2011 - - - - -

    2012 - - - - -

    2013 0.28 0.06 1.50 14.38 0.33

    2014 0.25 0.08 1.05 14.32 0.33

    2015 0.23 0.08 0.92 14.39 0.33

    2016 0.23 0.14 1.01 14.71 0.33

    17 SMSM

    2011 0.22 0.03 0.70 7.04 0.33

    2012 0.22 0.16 0.71 7.35 0.33

    2013 0.24 0.20 0.69 7.45 0.33

    2014 0.24 0.24 0.57 7.47 0.33

    2015 0.03 0.21 0.54 7.71 0.33

    2016 0.04 0.22 0.43 7.72 0.33

    18 SSTM

    2011 0.19 -0.03 1.82 13.65 0.33

    2012 0.75 -0.02 1.84 13.61 0.33

    2013 0.21 -0.02 1.95 13.59 0.33

    2014 0.06 -0.02 2.00 13.56 0.33

    2015 0.23 -0.02 1.60 13.49 0.33

    2016 0.22 -0.02 1.55 13.42 0.40

    19 STAR

    2011 - - - - -

    2012 - - - - -

    2013 - - - - -

    2014 0.94 0.00 0.81 13.00 0.50

    2015 0.88 0.00 0.48 13.50 0.50

    2016 0.92 0.00 0.41 13.44 0.50

    20 TRIS

    2011 - - - - -

    2012 0.26 0.10 0.50 12.86 0.33

    2013 0.24 0.10 0.57 13.07 0.33

    2014 0.31 0.07 0.69 13.17 0.33

    2015 0.25 0.08 0.71 13.27 0.33

    2016 0.47 0.04 0.84 13.37 0.33

    21 VOKS

    2011 0.26 0.07 2.17 14.27 0.40

    2012 0.20 0.09 1.82 14.35 0.40

    2013 0.24 0.02 2.25 14.49 0.40

  • 73

    2014 -0.24 -0.06 2.09 14.26 0.40

    2015 0.88 0.00 2.01 11.03 0.40

    2016 0.29 0.10 1.49 14.33 0.29

  • 74

    Lampiran 3

    Hasil Statistik Deskriptif

    CETR ROA LEV

    SIZE

    (RP) CG

    Mean 0.358598 0.059813 1.315981 12.90897 0.380187

    Median 0.260000 0.060000 1.020000 722.941 0.330000

    Maximum 4.550000 0.240000 7.440000 18.697.779 1.000000

    Minimum -0,240000 -0.060000 0.000000 1.137 0.200000

    Std. Deviasi 0.510681 0.059748 1.075392 2.223625 0.122982

    Observations 107 107 107 107 107

  • 75

    Lampiran 4

    Hasil Uji Multikolinieritas

    ROA LEV SIZE CG

    ROA 1.00000 -0.56724 -0.02009 -0.08083

    LEV -0.56724 1.00000 0.04662 0.05044

    SIZE -0.02009 0.04662 1.00000 -0.06316

    CG -0.08083 0.05044 -0.06316 1.00000

  • 76

    Lampiran 5

    Hasil Uji OLS

    Dependent Variable: TAXAVOIDANCE

    Method: Panel Least Squares

    Date: 07/30/19 Time: 08:04

    Sample: 2011 2016

    Periods included: 6

    Cross-sections included: 21

    Total panel (unbalanced) observations: 107 Variable Coefficient Std. Error t-Statistic Prob. C 0.712447 0.397420 1.792682 0.0760

    ROA -1.874695 0.905436 -2.070490 0.0409

    LEVERAGE 0.006422 0.050538 0.127070 0.8991

    SIZE -0.018937 0.024079 -0.786446 0.4334

    CG -0.01

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