Ukuran Perusahaan, Intensitas Modal, Financial Distress, dan Penghindaran Pajak
Abstract
Tax avoidance measures are often used to reduce legal tax payments. The problem of tax avoidance is an important matter, because tax avoidance can have a negative impact on the country. This research aims to determine the influence of company size, capital intensity and financial distress on tax avoidance. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2021 period. The sample in this study was 85 companies with a total of 255 observations in three years. This research uses analytical techniques, namely descriptive statistical analysis and multiple linear regression analysis. The research results show that company size, capital intensity and financial distress have a positive and significant effect on tax avoidance.
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References
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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.
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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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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.
Published
2024-02-23
How to Cite
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.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/103530>. Date accessed: 14 nov. 2024.
doi: https://doi.org/10.24843/EJA.2024.v34.i02.p17.
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