Ukuran Perusahaan, Intensitas Modal, Financial Distress, dan Penghindaran Pajak
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https://doi.org/10.24843/EJA.2024.v34.i02.p17
Abstrak
The timeliness of submitting financial reports can be measured using audit report lag (ARL). Various studies observing the factors that influence ARL have shown opposite results so that this research is urgent to emphasize the results of previous research.This study aims to analyze the effect of liquidity, audit committee, leverage and company size on audit report lag in transportation and logistics companies on the IDX during the 2020-2022 period. The data used is secondary data through the results of annual financial reports. Thesample was selected through purposive sampling technique, only 23 companies met the qualifications. The analysis used is multiple linear regression through the SPSS version 25 program. The results of hypothesis testing show that liquidity and leverage have an impact on ARL. Meanwhile, the audit committee and company size have no impact on ARL. All independent variables simultaneously have an impact on audit report lag. The results of this study formulate that the OJK should review the deadline for presenting financial reports regarding monitoring companies registered with the IDX and protecting investors in the Indonesian capital market.
Keywords:Audit Report Lag; Liquidity; Audit Committee; Leverage; Company Size
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Referensi
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Barli, H. (2018). Pengaruh Leverage Dan Firm Size Terhadap Penghindaran Pajak. Jurnal Ilmiah Akuntansi Universitas Pamulang, 6(2), 223. https://doi.org/10.32493/jiaup.v6i2.1956
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), 1584–1615.
Dharma, I. M. S., & Ardiana, P. A. (2016). Pengaruh Leverage, Intensitas Aset Tetap, Ukuran Perusahaan, dan Koneksi Politik terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 15(1), 584–613.
Fatimah, N. (2018). Pengaruh Kepemilikan Institusional , Komite Audit , Ukuran Perusahaan , Profitabilitas , Leverage , dan Pertumbuhan Penjualan terhadap Tax Avoidance SKRIPSI Oleh : Nama : Nurul Fatimah Fakultas Ekonomi Universitas Islam Indonesia Yogyakarta. 1–121.
Faradisty, A., Hariyani, E., & Wiguna, Meilda. (2019). The effect of corporate social responsibility, profitability, independent commissioners, sales growth and capital intensity on tax avoidance. Journal of Centemporary Accounting, 1(3), 153-160.
Feizi, M., Panahi, E., Keshavarz, F., Mirzaee, S., & Mosavi, S. M. (2016). The Impact of the Financial Distress on Tax Avoidance in Listed Firms: Evidance from Tehran Stock Exchange (TSE). International Journal of Advanced Biotechnology and Research, 7, 373-382.
Friana, Hendra. (2019). DJP Dalami Dugaan Penghindaran Pajak PT Adaro Energy. Tirto.id.
Handari, H., & Febriani, C. F. (2021). LAPORAN PENELITIAN Faktor Faktor yang Mempengaruhi Tax Avoidance.
Handoko, R., & Triyani, Y. (2021). Pengaruh Ukuran Perusahaan, Leverage, Sales Growth Dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018. Jurnal Akuntansi, 1-16.
Hartoto, R. I. (2018). Pengaruh Financial Distress, Corporate Governance dan Konservatisme Akuntansi terhadap Tax Avoidance (Studi Empris pada perusahaan perbankan yang listing di BEI tahun 2015-2017). Jurnal Ekonomi Universitas Islam Indonesia, 10(2), 1-15.
Hidayat, A. T., & Fitria, E. F. (2018). Pengaruh Capital Intensity, Inventory Intensity, Profitabilitas dan Leverage Terhadap Agresivitas Pajak. Eksis: Jurnal Riset Ekonomi Dan Bisnis, 13(2), 157–168. https://doi.org/10.26533/eksis.v13i2.289
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Jessica, & Toly, A. A. (2014). Pengaruh Pengungkapan Program Corporate Social Responsibility. Tax & Accounting Review, 4(1), 193–203.
Khoirunnisa Heriana, P., Nuryati, T., Rossa, E., & Marinda Machdar, N. (2023). Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, dan Capital Intensity Terhadap Tax Avoidance. SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi Dan Akuntansi, 2(1), 45–54. https://doi.org/10.54443/sinomika.v2i1.985
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Mardismo. (2018). Perpajakan Edisi Revisi Tahun 2018. Yogyakarta: Andi.
Meilia, P., & Adnan. (2017). Pengaruh Financial Distress, Karakteristik Eksekutif, dan Kompensasi Eksekutif Terhadap Tax Avoidance Pada Perusahaan Jakarta Islamic Index. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 2(4), 84–92.
Moleong, L. C. (2018). Effect of real interest rate and leverage on financial distress. Open Journal Systems, 30(1), 71–86. https://ojs.uajy.ac.id/index.php/modus/article/view/1588/1138
Muttaqin, M. Z., & Husen, S. (2020). Pengaruh Financial Distress, Karakteristik Eksekutif, dan Kompensasi Eksekutif terhadap Tax Avoidance pada Perusahaan Sektor Barang Konsumsi periode 2016 …. 1–25. http://repository.stei.ac.id/id/eprint/1436%0Ahttp://repository.stei.ac.id/1436/7/LAMPIRAN.pdf
Ningsih, I. A. M. W., & Noviari, N. (2022). Financial Distress, Sales Growth, Profitabilitas dan Penghindaran Pajak. E-Jurnal Akuntansi, 32(1), 3542. https://doi.org/10.24843/eja.2022.v32.i01.p17
Puspita, S. R., & Harto, P. (2014). Pengaruh Tata Kelola Perusahaan Terhadap Penghindaran Pajak (Studi terhadap Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2012). Diponegoro Journal of Accounting, 3(2), 1077–1089.
Saputra, M., Nadirsyah, & Hanifah, H. (2017). The influence of ownership structures, financial distress, and tax loss carry forward on tax avoidance (study on manufacturing company listed in Indonesia Stock Exchange ). Journal of Resources Development and Management, 31(2011), pp.21-31. www.iiste.org
Utami, M., & Yohanes, Y. (2023). Faktor-Faktor Yang Mempengaruhi Tax Avoidance Pada Tata Kelola Perusahaan Manufaktur Di Bursa Efek Indonesia. Jurnal Akuntansi, 17(1), 84–109. https://doi.org/10.25170/jak.v17i1.3478
Yuniartha, Lidya. (2019). Januari 2019, Penerimaan Pajak Industri Manufaktur Turun 16,2%. Kontan.co.id.
Barli, H. (2018). Pengaruh Leverage Dan Firm Size Terhadap Penghindaran Pajak. Jurnal Ilmiah Akuntansi Universitas Pamulang, 6(2), 223. https://doi.org/10.32493/jiaup.v6i2.1956
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), 1584–1615.
Dharma, I. M. S., & Ardiana, P. A. (2016). Pengaruh Leverage, Intensitas Aset Tetap, Ukuran Perusahaan, dan Koneksi Politik terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 15(1), 584–613.
Fatimah, N. (2018). Pengaruh Kepemilikan Institusional , Komite Audit , Ukuran Perusahaan , Profitabilitas , Leverage , dan Pertumbuhan Penjualan terhadap Tax Avoidance SKRIPSI Oleh : Nama : Nurul Fatimah Fakultas Ekonomi Universitas Islam Indonesia Yogyakarta. 1–121.
Faradisty, A., Hariyani, E., & Wiguna, Meilda. (2019). The effect of corporate social responsibility, profitability, independent commissioners, sales growth and capital intensity on tax avoidance. Journal of Centemporary Accounting, 1(3), 153-160.
Feizi, M., Panahi, E., Keshavarz, F., Mirzaee, S., & Mosavi, S. M. (2016). The Impact of the Financial Distress on Tax Avoidance in Listed Firms: Evidance from Tehran Stock Exchange (TSE). International Journal of Advanced Biotechnology and Research, 7, 373-382.
Friana, Hendra. (2019). DJP Dalami Dugaan Penghindaran Pajak PT Adaro Energy. Tirto.id.
Handari, H., & Febriani, C. F. (2021). LAPORAN PENELITIAN Faktor Faktor yang Mempengaruhi Tax Avoidance.
Handoko, R., & Triyani, Y. (2021). Pengaruh Ukuran Perusahaan, Leverage, Sales Growth Dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018. Jurnal Akuntansi, 1-16.
Hartoto, R. I. (2018). Pengaruh Financial Distress, Corporate Governance dan Konservatisme Akuntansi terhadap Tax Avoidance (Studi Empris pada perusahaan perbankan yang listing di BEI tahun 2015-2017). Jurnal Ekonomi Universitas Islam Indonesia, 10(2), 1-15.
Hidayat, A. T., & Fitria, E. F. (2018). Pengaruh Capital Intensity, Inventory Intensity, Profitabilitas dan Leverage Terhadap Agresivitas Pajak. Eksis: Jurnal Riset Ekonomi Dan Bisnis, 13(2), 157–168. https://doi.org/10.26533/eksis.v13i2.289
Jensen, M. C., dan W. M eckling, (1976). Theory o f the firm: Managerial behavior, agency cost a nd ownership structure, Journal of Finance Economic, 3, 305-360.
Jessica, & Toly, A. A. (2014). Pengaruh Pengungkapan Program Corporate Social Responsibility. Tax & Accounting Review, 4(1), 193–203.
Khoirunnisa Heriana, P., Nuryati, T., Rossa, E., & Marinda Machdar, N. (2023). Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, dan Capital Intensity Terhadap Tax Avoidance. SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi Dan Akuntansi, 2(1), 45–54. https://doi.org/10.54443/sinomika.v2i1.985
Kim. J. H., & Im, C. C. (2017). The study on the effect and determinants of small and medium-sized entities conducting tax avoidance. The Journal of Applied Business Research, 33(2), 375-390.
Mardismo. (2018). Perpajakan Edisi Revisi Tahun 2018. Yogyakarta: Andi.
Meilia, P., & Adnan. (2017). Pengaruh Financial Distress, Karakteristik Eksekutif, dan Kompensasi Eksekutif Terhadap Tax Avoidance Pada Perusahaan Jakarta Islamic Index. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 2(4), 84–92.
Moleong, L. C. (2018). Effect of real interest rate and leverage on financial distress. Open Journal Systems, 30(1), 71–86. https://ojs.uajy.ac.id/index.php/modus/article/view/1588/1138
Muttaqin, M. Z., & Husen, S. (2020). Pengaruh Financial Distress, Karakteristik Eksekutif, dan Kompensasi Eksekutif terhadap Tax Avoidance pada Perusahaan Sektor Barang Konsumsi periode 2016 …. 1–25. http://repository.stei.ac.id/id/eprint/1436%0Ahttp://repository.stei.ac.id/1436/7/LAMPIRAN.pdf
Ningsih, I. A. M. W., & Noviari, N. (2022). Financial Distress, Sales Growth, Profitabilitas dan Penghindaran Pajak. E-Jurnal Akuntansi, 32(1), 3542. https://doi.org/10.24843/eja.2022.v32.i01.p17
Puspita, S. R., & Harto, P. (2014). Pengaruh Tata Kelola Perusahaan Terhadap Penghindaran Pajak (Studi terhadap Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2012). Diponegoro Journal of Accounting, 3(2), 1077–1089.
Saputra, M., Nadirsyah, & Hanifah, H. (2017). The influence of ownership structures, financial distress, and tax loss carry forward on tax avoidance (study on manufacturing company listed in Indonesia Stock Exchange ). Journal of Resources Development and Management, 31(2011), pp.21-31. www.iiste.org
Utami, M., & Yohanes, Y. (2023). Faktor-Faktor Yang Mempengaruhi Tax Avoidance Pada Tata Kelola Perusahaan Manufaktur Di Bursa Efek Indonesia. Jurnal Akuntansi, 17(1), 84–109. https://doi.org/10.25170/jak.v17i1.3478
Yuniartha, Lidya. (2019). Januari 2019, Penerimaan Pajak Industri Manufaktur Turun 16,2%. Kontan.co.id.
Diterbitkan
2024-02-23
##submission.howToCite##
GAYATRI, Anak Agung Ayu Nopi; DAMAYANTHI, I Gusti Ayu Eka.
Ukuran Perusahaan, Intensitas Modal, Financial Distress, dan Penghindaran Pajak.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 2, feb. 2024.
ISSN 2302-8556.
Tersedia pada: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/103530>. Tanggal Akses: 08 apr. 2025
doi: https://doi.org/10.24843/EJA.2024.v34.i02.p17.
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