Kepemilikan Manajerial, Financial Distress, Ukuran Perusahaan dan Penghindaran Pajak
Abstract
Penghindaran pajak adalah upaya yang dilakukan Wajib Pajak untuk meminimalkan beban pajaknya dengan tidak melanggar peraturan perpajakan. Penelitian ini bertujuan untuk mengetahui faktor-faktor yang memengaruhi penghindaran pajak diantaranya kepemilikan manajerial, financial distress, dan ukuran perusahaan. Penelitian ini mengkaji perusahaan property dan real estate yang terdatar di Bursa Efek Indonesia periode 2015-2021. Penelitian ini menggunakan metode analisis regresi linear berganda dengan metode penentuan sampel menggunakan metode purposive sampling dan memperoleh sampel sebanyak 11 perusahaan. Hasil analisis menunjukkan bahwa ukuran perusahaan berpengaruh signifikan terhadap penghindaran pajak sedangkan kepemilikan manajerial dan financial distress tidak berpengaruh signifikan terhadap penghindaran pajak. Hasil penelitian ini dapat memberikan dukungan terhadap teori keagenan dan teori akuntansi positif serta menjadi bahan pertimbangan bagi pemerintah dan perusahaan terkait pemilihan kebijakan di bidang perpajakan.
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References
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Mahulae, E. E., Pratomo, D., & Nurbaiti, A. (2016). Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Dan Komite Audit Terhadap Tax Aovidance (Studi Pada Perusahaan Otomotif Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2014). E-Proceeding of Management, 3(2), hal. 1626-1633.
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Pramudito, B. W., & Sari, M. M. R. (2015). Pengaruh Konservatisme Akuntansi, Kepemilikan Manajerial Dan Ukuran Dewan Komisaris Terhadap Tax Avoidance. E-Jurnal Akuntansi, 13(3), hal. 737-752.
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Rakayana, W., Sudarma, M., & Rosidi, R. (2021). structure of company ownership and tax avoidance in Indonesia. International Research Journal of Management, IT and Social Sciences, 8(3), pp.296-305. https://doi.org/10.21744/irjmis.v8n3.1696
Ramadhania, F. R., Widiastuti, N. P. E., & Miftah, M. (2020). Determinan Tax Avoidance Pada Perusahaan Manufaktur Di Indonesia Periode 2016-2018. Konferensi Riset Nasional Ekonomi, Manajemen, Dan Akuntansi, 6(1), 1–8. http://journals.sagepub.com/doi/10.1177/1120700020921110%0Ah
Rani, P. (2017). Pengaruh ukuran perusahaan, financial distress, komite audit, dan komisaris independent terhadap tax avoidance (studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012-2016. Jurnal Akuntansi Dan Keuangan, 6(2), hal. 16-30. https://journal.budiluhur.ac.id/index.php/akeu/article/view/420
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Ross, S. A. (1978). Some Notes on Financial Incentive-Signalling Models, Activity Choice and Risk Preferences. The Journal of Finance, 33(3), pp.777-792. https://doi.org/10.2307/2326473
Salaudeen, Y. M., & Ejeh, B. U. (2018). Equity ownership structure and corporate tax aggressiveness : the Nigerian context. Research Journal of Business and Management, 5(2), pp.90-99. https://doi.org/10.17261/Pressacademia.2018.828
Solihin, S., Saptono, S., Yohana, Y., Yanti, D. R., & Kalbuana, N. (2020). The Influence of Capital Intensity, Firm Size, and Leverage on Tax Avoidance on Companies Registered in Jakarta Islamic Index. International Journal of Economics, Business and Accounting Research (IJEBAR), 4(03), pp.272-278. https://doi.org/10.29040/ijebar.v4i03.1330
Swandewi, N. P., & Noviari, N. (2020). Pengaruh Financial Distress dan Konservatisme Akuntansi pada Tax Avoidance. E-Jurnal Akuntansi, 30(7), hal. 1670-1683. https://doi.org/10.24843/eja.2020.v30.i07.p05
Taufik, M., & Muliana. (2021). Pengaruh Financial Distress Terhadap Tax Avoidance Pada Perusahaan Yang Terdaftar di Indeks LQ45. Jurnal Akuntansi, 1(1)(1), hal. 1376-1384.
Watts, R. L., & Zimmerman, J. L. (1978). Towards a Positive Theory of the Determination of Accounting Standards. The Accounting Review, 53(1), pp.112-134.
Watts, R. L., & Zimmerman, J. L. (1990). Accounting Year Theory : Ten Perspective. Review Literature And Arts Of The Americas, 65(1), pp.131-156. http://www.jstor.org/stable/247880
Yusri, N., Astuti, S. W. W., Irawan, D., & Juanda, A. (2022). Ownership Structure On Tax Avoidance: Empirical Study On Manufacturing Companies. JBMP (Jurnal Bisnis, Manajemen Dan Perbankan), 8(2), pp.151-159. https://doi.org/10.21070/jbmp.v8i2.1596
Alfarasi, R., & Dul, M. (2022). Pengaruh Financial Distress, Konservatisme, dan Sales Growth Terhadap Tax Avoidance Perusahaan (Studi Empiris pada Perusahaan Makanan dan Minuman yang Terdaftar di BEI Periode 2017-2019). Diponegoro Journal Of Accounting, 11(1), hal. 1-10. http://ejournal-s1.undip.ac.id/index.php/accounting
Anastasia, V., & Situmorang, B. (2021). Pengaruh Kepemilikan Manajerial, Leverage, Dan Profitabilitas Terhadap Tax Avoidance Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2016-2019. Realible Accounting Journal, 1(1), hal. 20-35.
Aulia, I., & Mahpudin, E. (2020). Pengaruh profitabilitas, leverage, dan ukuran perusahaan terhadap tax avoidance. Journals of Economics and Business Mulawarman (JEBM), 17(2), hal. 289-300.
Bandaro, L. A. S., & Ariyanto, S. (2020). Pengaruh Profitabilitas, Ukuran Perusahaan, Leverage, Kepemilikan Manajerial Dan Capital Intensity Ratio Terhadap Tax Avoidance. Ultimaccounting : Jurnal Ilmu Akuntansi, 12(2), hal. 320-331. https://doi.org/10.31937/akuntansi.v12i2.1883
Cita, I. G. A., & Supadmi, N. L. (2019). Pengaruh Financial Distress dan Good Corporate Governance pada Praktik Tax Avoidance. E-Jurnal Akuntansi, 29(3), hal. 912-927. https://doi.org/10.24843/eja.2019.v29.i03.p01
Dang, C., & Li, Z. F. (2013). Measuring Firm Size in Empirical Corporate Finance. SSRN Electronic Journal, pp.159-176. https://doi.org/10.2139/ssrn.2345506
Dang, V. C., & Tran, X. H. (2021). The impact of financial distress on tax avoidance : An empirical analysis of the Vietnamese listed companies. Cogent Business & Management, 8(1), 1–10. https://doi.org/https://doi.org/10.1080/23311975.2021.1953678
Dewinta, I., & Setiawan, P. (2016). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Leverage, Dan Pertumbuhan Penjualan Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 14(3), hal. 1584-1615.
Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2008). Long-run corporate tax avoidance. Accounting Review, 83(1), pp.61-82. https://doi.org/10.2308/accr.2008.83.1.61
Fadhila, N., & Andayani, S. (2022). Pengaruh Financial Distress, Profitabilitas, dan Leverage terhadap Tax Avoidance. Owner Riset & Jurnal Akuntansi, 6(4), 3489–3500. https://doi.org/10.33395/owner.v6i4.1211
Fadhila, N. S., Prtomo, D., & Yudowati, S. priyandani. (2017). Pengaruh Kepemilikan Manajerial, Komisaris Independen dan Komite Audit Terhadap Tax Avoidance. E-Jurnal Akuntansi, 21(3), hal. 1803-1820.
Fauzan, F., Arsanti, P. M. D., & Fatchan, I. N. (2021). The Effect of Financial Distress, The Effect of Financial Distress, Good Corporate Governance, and Good Corporate Governance, and Institutional Ownership on Tax Avoidance Institutional Ownership on Tax Avoidance (Empirical Study of Manufacturing (Empirica. JURNAL Riset Akuntansi Dan Keuangan Indonesia, 6(2), pp.154-165.
Feizi, M., Panahi, E., Keshavarz, F., Mirzaee, S., & Mosavi, S. M. (2016). The Impact of the Financial Distress on Tax Avoidance in Listed Firms: Evidence from Tehran Stock Exchange (TSE). International Journal of Advanced Biotechnology and Research, 7(1), pp.373-382. http://www.bipublication.com
Jacob, F. O. F. (2014). An Empirical Study of Tax Evasion and Tax Avoidance : A Critical Issue in Nigeria Economic Development. Journal of Economics and Sustainable Development, 5(18), pp22-27.
Khairani, S., & Valensia, K. (2019). Pengaruh Profitabilitas, Financial Distress, Dewan Komisaris Independen Dan Komite Audit Terhadap Nilai Perusahaan Dimediasi Oleh Tax Avoidance (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2. Jurnal Akuntansi, 9(1), hal. 47-64. https://doi.org/10.33369/j.akuntansi.9.1.47-64
Lukito, D. P., & Sandra, A. (2021). Pengaruh Capital Intensity, Profitabilitas, Dan Financial Distress Terhadap Tax Avoidance. Jurnal Akuntansi, 10(2), hal. 114-125. https://doi.org/10.46806/ja.v10i2.803
Mahulae, E. E., Pratomo, D., & Nurbaiti, A. (2016). Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Dan Komite Audit Terhadap Tax Aovidance (Studi Pada Perusahaan Otomotif Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2014). E-Proceeding of Management, 3(2), hal. 1626-1633.
McGuire, S. T., Omer, T. C., & Wang, D. (2012). Tax avoidance: Does tax-specific industry expertise make a difference? Accounting Review, 87(3), pp.975-1003. https://doi.org/10.2308/accr-10215
Nurhayati, N., Mufidah, A., & Kholidah, A. N. (2017). The Determinants of Financial Distress of Basic Industry and Chemical Companies Listed in Indonesia Stock Exchange. Review of Management and Entrepreneurship, 1(2), pp.19-26. https://doi.org/10.37715/rme.v1i2.605
Pramudito, B. W., & Sari, M. M. R. (2015). Pengaruh Konservatisme Akuntansi, Kepemilikan Manajerial Dan Ukuran Dewan Komisaris Terhadap Tax Avoidance. E-Jurnal Akuntansi, 13(3), hal. 737-752.
Prasetyo, I., & Pramuka, B. A. (2018). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, dan Proporsi Dewan Komisaris Independen terhadap Manajemen Laba. JEBDEER: Journal of Entrepreneurship, Business Development and Economic Educations Research, 20(2), hal. 1-8. https://doi.org/10.32616/jbr.v1i2.64
Prastiyanti, S., & Mahardhika, A. S. (2022). Analisis Pengaruh Kepemilikan Manajerial, Firm Size, dan Profitabilitas Terhadap Tindakan Tax Avoidance. Jurnal Ilmiah Mahasiswa Manajemen, Bisnis Dan Akuntansi (JIMMBA), 4(4), hal. 513-526. https://doi.org/10.32639/jimmba.v4i4.136
Rakayana, W., Sudarma, M., & Rosidi, R. (2021). structure of company ownership and tax avoidance in Indonesia. International Research Journal of Management, IT and Social Sciences, 8(3), pp.296-305. https://doi.org/10.21744/irjmis.v8n3.1696
Ramadhania, F. R., Widiastuti, N. P. E., & Miftah, M. (2020). Determinan Tax Avoidance Pada Perusahaan Manufaktur Di Indonesia Periode 2016-2018. Konferensi Riset Nasional Ekonomi, Manajemen, Dan Akuntansi, 6(1), 1–8. http://journals.sagepub.com/doi/10.1177/1120700020921110%0Ah
Rani, P. (2017). Pengaruh ukuran perusahaan, financial distress, komite audit, dan komisaris independent terhadap tax avoidance (studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012-2016. Jurnal Akuntansi Dan Keuangan, 6(2), hal. 16-30. https://journal.budiluhur.ac.id/index.php/akeu/article/view/420
Richardson, G., Taylor, G., & Lanis, R. (2015). The impact of financial distress on corporate tax avoidance spanning the global financial crisis: Evidence from Australia. Economic Modelling, 44, pp.44-53. https://doi.org/10.1016/j.econmod.2014.09.015
Ross, S. A. (1978). Some Notes on Financial Incentive-Signalling Models, Activity Choice and Risk Preferences. The Journal of Finance, 33(3), pp.777-792. https://doi.org/10.2307/2326473
Salaudeen, Y. M., & Ejeh, B. U. (2018). Equity ownership structure and corporate tax aggressiveness : the Nigerian context. Research Journal of Business and Management, 5(2), pp.90-99. https://doi.org/10.17261/Pressacademia.2018.828
Solihin, S., Saptono, S., Yohana, Y., Yanti, D. R., & Kalbuana, N. (2020). The Influence of Capital Intensity, Firm Size, and Leverage on Tax Avoidance on Companies Registered in Jakarta Islamic Index. International Journal of Economics, Business and Accounting Research (IJEBAR), 4(03), pp.272-278. https://doi.org/10.29040/ijebar.v4i03.1330
Swandewi, N. P., & Noviari, N. (2020). Pengaruh Financial Distress dan Konservatisme Akuntansi pada Tax Avoidance. E-Jurnal Akuntansi, 30(7), hal. 1670-1683. https://doi.org/10.24843/eja.2020.v30.i07.p05
Taufik, M., & Muliana. (2021). Pengaruh Financial Distress Terhadap Tax Avoidance Pada Perusahaan Yang Terdaftar di Indeks LQ45. Jurnal Akuntansi, 1(1)(1), hal. 1376-1384.
Watts, R. L., & Zimmerman, J. L. (1978). Towards a Positive Theory of the Determination of Accounting Standards. The Accounting Review, 53(1), pp.112-134.
Watts, R. L., & Zimmerman, J. L. (1990). Accounting Year Theory : Ten Perspective. Review Literature And Arts Of The Americas, 65(1), pp.131-156. http://www.jstor.org/stable/247880
Yusri, N., Astuti, S. W. W., Irawan, D., & Juanda, A. (2022). Ownership Structure On Tax Avoidance: Empirical Study On Manufacturing Companies. JBMP (Jurnal Bisnis, Manajemen Dan Perbankan), 8(2), pp.151-159. https://doi.org/10.21070/jbmp.v8i2.1596
Published
2024-04-30
How to Cite
KUSUMANING DEWI, Ni Luh Putu Ayu; SETIAWAN, Putu Ery.
Kepemilikan Manajerial, Financial Distress, Ukuran Perusahaan dan Penghindaran Pajak.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 4, p. 1019-1031, apr. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/103300>. Date accessed: 04 dec. 2024.
doi: https://doi.org/10.24843/EJA.2024.v34.i04.p14.
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