Ukuran Perusahaan, Leverage, Profitabilitas, dan Agresivitas Pajak
Abstract
Tax aggressiveness is a concept to reduce the tax burden through tax planning that can be implemented through tax avoidance or tax evasion. The research objective is to prove the effect of company size, leverage, and profitability on tax aggressiveness as calculated by the effective tax rate proxy. The population in this study were all LQ45 index companies listed on the Indonesia Stock Exchange totaling 45 companies. The method of determining the sample using purposive sampling method and obtained 54 observations. The sample in the study amounted to 54 observational data or observations consisting of 18 companies which included a sample determination qualification with an observation period of three years. The data analysis technique used in this research is multiple linear regression. The results of the study found that firm size, leverage, profitability have a positive effect on tax aggressiveness. That is, the larger the size of the company, increased leverage and profitability, the higher the tax aggressiveness that is implemented.
Keywords: Tax Aggressiveness, Leverage, Profitability, Company Size
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References
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Wardani, S. S. (2021). Analisis Perilaku Herding Pada Saham LQ-45 Sebelum dan Selama Pandemi COVID-19 di Indonesia. Jurnal Ilmiah Mahasiswa FEB Universitas Brawijaya.
Watts, R. L., & Zimmerman, J. L. (1990). Positive Accounting Theory: A Ten Year Perspective. The Accounting Review, 65, 131.
Widyari, N., & Rasmini, N. (2019). Pengaruh Kualitas Audit, Size, Leverage, dan Kepemilikan Keluarga pada Agresivitas Pajak. 388. Https://Doi., 388. https://doi.org/10.24843/eja.2019.v27.i01.p15
Wulandari, D. (2022). Tindakan Agresivitas Pajak dipandang dari Teori Akuntansi Positif. Riset & Jurnal Akuntansi, 6(1), 1–16.
Ahdiyah, A., & Triyanto, D. . (2021). Impact of Financial Distress, Firm Size, Fixed Asset Intensity, and Inventory Intensity on Tax Aggressiveness. Journal of Accounting Auditing and Business, 4(2), 1–11. https://doi.org/10.24198/jaab.v4i2.34528
Alstadsaeter, A., Johannesen, N., le Guern Herry, S., & Zucman, G. (2022). Tax evasion and tax avoidance. Journal Of Public Economics, 206. https://doi.org/10.1016/j.jpubeco.2021.104587
Asiri, M., Al-Hadi, A., Taylor, G., & Duong, L. (2020). Is corporate tax avoidance associated with investment efficiency? North American Journal of Economics and Finance. https://doi.org/https://doi.org/10.1016/j.najef.2020.101143
Cen, L., Maydew, E. L., Zhang, L., & Zuo, L. (2017). Customer–supplier relationships and corporate tax avoidance. Journal of Financial Economics, 123(3), 377–394. https://doi.org/https://doi.org/10.1016/j.jfineco.2016.09.009
Chytis, E., Tasios, S., Georgopoulos, I., & Hortis, Z. (2019). The relationship between tax avoidance, company characteristics and corporate governance: Evidence from Greece. Corporate Ownership and Control, 16(4), 77–86. https://doi.org/10.22495/cocv16i4art7
Darma, S. S. (2020). The Effect of Liquidity and Size of The Company Towards Company Tax Aggressiveness. Audit Dan Sistem Informasi Akuntansi. 4(2).
Dinar M, Y. A. D. N. (2020). Pengaruh Profitabilitas, Likuiditas Dan Leverage Terhadap Agresivitas Pajak Pada Perusahaan Manufaktur Yang Terdaftar Di Bei. Jurnal Kharisma, 2, 1–11.
Fauzan, A., W., & N., N. (2019). The Effect of Audit Committee, Leverage, Return on Assets, Company Size, and Sales Growth on Tax Avoidance. JURNAL Riset Akuntansi Dan Keuangan Indonesia, 4(3), 1–15. http://journals.ums.ac.id/index.php/reaksi/index
Firmansyah, A., & Bayuaji, R. (2019). Financial Constraints, Investment Opportunity Set, Financial Reporting Aggressiveness, Tax Aggressiveness: Evidence From Indonesia Manufacturing Companies. Academy of Accounting and Financial Studies Journal, 23(5).
Ghozali, I. (2018). Aplikasi analisis multivariate dengan program IBM SPSS 25 edisi ke-9. Badan Penerbit-Undip.
Gunawan, B., & Resitarini, F. K. (2019). The Influence of Corporate Governance Mechanisms, Profitability, Leverage, and Earnings Management on Tax Aggressiveness (An Empirical Study on Mining Sector Companies Listed on the Indonesia Stock Exchange in 2014-2017). Atlantis Press.
Herlinda, A., & Rahmawati, M. (2021). Pengaruh Profitabilitas, Likuiditas, Leverage Dan Ukuran Perusahaan Terhadap Agresivitas Pajak. Jurnal Ilmu Dan Riset Akuntansie, 10.
Indradi, D. (2018). Pengaruh Likuiditas,Capital Intensity terhadap agresivitas Pajak. Jurnal Akuntansi Berkelanjutan Indonesia, 1, 147.
Jensen, M. C., & Meckling, W. H. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. Journal of Financial Economics, 3.
Kovermann, J., & Velte, P. (2019). The impact of corporate governance on corporate tax avoidance—A literature review. Journal of International Accounting, Auditing and Taxation, 36. https://doi.org/https://doi.org/10.1016/j.intaccaudtax.2019.100270
Lee, H.-A. (2016). The Usefulness Of The Tax Avoidance Proxy: Evidence From Korea. The Journal of Applied Business Research, 32(2).
Lestari, J., & Solikhah, B. (2019). The Effect of CSR, Tunneling Incentive, Fiscal Loss Compensation, Debt Policy, Profitability, Firm Size to Tax Avoidance. Accounting Analysis Journal, 8(1), 31–37. https://doi.org/10.15294/aaj.v8i1.23103
Mardiasmo. (2018). Perpajakan Edisi Revisi. Andi.
McGibbon, A. (2019). Taxing Times For Adaro – What happened next? Globalwitness.
Mustofa, M., Amini, M., & Djaddang, S. (2021). Pengaruh Profitabilitas Terhadap Agresivitas Pajak Dengan Capital Intensity Sebagai Variabel Moderasi. Jurnal Ilmiah Akuntansi, 9(1), 1–16.
Ratnawati, V., Wahyunir, N., & Abduh, A. (2019). The Effect Of Institutional Ownership, Board Of Commissioners, Audit Committee On Tax Aggressiveness; Firm Size As A Moderating Variable. International Journal of Business and Economy, 1(2). http://myjms.mohe.gov.my/index.php/ijbechttp://myjms.mohe.gov.my/index.php/ijbechttp://myjms.mohe.gov.my/index.php/ijbec
Suciarti, C., Suryani, E., & Kurnia, K. (2020). The Effect of Leverage, Capital Intensity and Deferred Tax Expense on Tax Avoidance. Journal of Accounting Auditing and Business, 3(2), 76. https://doi.org/10.24198/jaab.v3i2.28624
Syntia, R., & Yuliansyah, R. (2020a). Pengaruh Profitabilitas, Leverage, Capital Intensitydan Ukuran Perusahaan Terhadap Agresivitas Pajak Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2015- 2018. Sekolah Tinggi IlmuEkonomi Indonesia.
Syntia, R., & Yuliansyah, R. (2020b). Pengaruh Profitabilitas, Leverage, Capital Intensitydan Ukuran Perusahaan Terhadap Agresivitas Pajak Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2018. Sekolah Tinggi Ilmu Ekonomi Indonesia.
Wahyu, I., Putra, D., & Sari, V. F. (2020). Pengaruh Financial Distress, Leverage, Dan Profitabilitas Terhadap Konservatisme Akuntansi. Jurnal Eksplorasi Akuntansi, 2. http://jea.ppj.unp.ac.id/index.php/jea/issue/view/30
Wardani, S. S. (2021). Analisis Perilaku Herding Pada Saham LQ-45 Sebelum dan Selama Pandemi COVID-19 di Indonesia. Jurnal Ilmiah Mahasiswa FEB Universitas Brawijaya.
Watts, R. L., & Zimmerman, J. L. (1990). Positive Accounting Theory: A Ten Year Perspective. The Accounting Review, 65, 131.
Widyari, N., & Rasmini, N. (2019). Pengaruh Kualitas Audit, Size, Leverage, dan Kepemilikan Keluarga pada Agresivitas Pajak. 388. Https://Doi., 388. https://doi.org/10.24843/eja.2019.v27.i01.p15
Wulandari, D. (2022). Tindakan Agresivitas Pajak dipandang dari Teori Akuntansi Positif. Riset & Jurnal Akuntansi, 6(1), 1–16.
Published
2023-07-30
How to Cite
KRISNA, I Gede Putu Aditya Paramananda; SUPADMI, Ni Luh.
Ukuran Perusahaan, Leverage, Profitabilitas, dan Agresivitas Pajak.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 7, p. 1847-1860, july 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/100138>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i07.p12.
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