Tingkat Utang Yang Dikontrol Ukuran Perusahaan dan Penghindaran Pajak
Abstract
In Indonesia, revenues from the tax sector have the largest proportion, but companies often try to avoid or reduce tax obligations cleverly and legally due to various motivations. This research is an extension of research conducted by Wardan & Nurharjanti (2019) using the primary and non-primary consumer goods sectors as research objects, profitability as a moderating variable and company size as a control variable, and using the ETR (Effective Tax Rate) proxy. The population used in the research is companies in the primary consumer goods and non-primary consumer goods sectors listed on the IDX from 2020 to 2022, with a total of 168 company samples using the purposive sampling method and processed with the help of SPSS 25. This research shows that the level of debt has a positive effect on tax avoidance and after controlling for company size, there is a positive and significant relationship (getting stronger) between the level of debt and the tax avoidance variable.
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References
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Rochmat Ngabdillah, F., Cinintya Pratama, B., Dirgantari, N., & Wibowo, H. (2022). Pengaruh Koneksi Politik, Komisaris Independen, Kualitas Audit Dan Komite Audit Terhadap Tax Avoidance. Derivatif : Jurnal Manajemen, 16(1).
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Sri Rezeki, D., Widarjo, W., Arief Sudaryono, E., & Syafiqurrahman, M. (2021). Related Party Transactions And Tax Avoidance: Study On Mining Company In Indonesia. In Jurnal Akuntansi Dan Bisnis (Vol. 21, Issue 2). Www.Jab.Fe.Uns.Ac.Id
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
Susilowati, N., & Kartika, A. (2023). Pengaruh Komisaris Independen, Komite Audit, Kualitas Audit Dan Karakteristik Perusahaan Terhadap Tax Avoidance. In Jurnal Ilmiah Mahasiswa Akuntansi ) Universitas Pendidikan Ganesha (Vol. 14, Issue 03).
Yusuf, M., Herawati, H., & Yulianti, D. H. (2016). Pengaruh Corporate Gorvenance Terhadap Tax Avoidance Dengan Profitabilitas Sebagai Pemoderasi (Studi Empiris Pada Perusahaan Tambang Yang Terdaftar Di Bursa Efek Indonesia. In Akrual Jurnal Akuntansi Dan Keuangan (Vol. 3, Issue 1).
Andhitiyara, R., Putri Dameria, R., & Studi Akuntansi Stie Jayakarta Jakarta, P. (2022). The Influence Of Corporate Governance On Tax Avoidance (Study On Basic Industry And Chemicals Companies Listed On The Indonesia Stock Exchange). Business And Accounting Research (Ijebar) Peer Reviewed-International Journal, 6. Https://Jurnal.Stie-Aas.Ac.Id/Index.Php/Ijebar
Annida, L., & Firmansyah, A. (2022). Environmental Uncertainty, Debt Policy, Tax Avoidance: Does Managerial Ability Matter? Riset, 4(2), 054–071. Https://Doi.Org/10.37641/Riset.V4i2.162
Ayu Wardan, D., & Nissa Nurharjanti, 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). Http://Journals.Ums.Ac.Id/Index.Php/Reaksi/Index
Bratakusuma, Se., M.Ak., S. (2021). Pengaruh Profitabilitas Dan Leverage Terhadap Tax Avoidance Pada Perusahaan Manufaktur Sektor Real Estate And Property Yang Terdaftar Di Bei Periode 2016 – 2019. Jurnal Akuntansi Dan Bisnis Krisnadwipayana, 8(2). Https://Doi.Org/10.35137/Jabk.V8i2.552
Egbunike, F. C., Gunardi, A., Ugochukwu, U., & Hermawan, A. (2021). Internal Corporate Governance Mechanisms And Corporate Tax Avoidance In Nigeria: A Quantile Regression Approach. Jurnal Ilmiah Akuntansi Dan Bisnis, 16(1), 20. Https://Doi.Org/10.24843/Jiab.2021.V16.I01.P02
Fauziah, F. (2021). Kurnia Sekolah Tinggi Ilmu Ekonomi Indonesia (Stiesia) Surabaya. Https://Finance.Detik.Com
Fransisca Sherly, Y. (2022). Pengaruh Profitability, Leverage, Audit Quality, Dan Faktor Lainnya Terhadap Tax Avoidance (Vol. 2, Issue 2). Http://Jurnaltsm.Id/Index.Php/Ejatsm
Gultom, J. (2021). Pengaruh Profitabilitas, Leverage, Dan Likuiditas Terhadap Tax Avoidance. Jurnal Akuntansi Berkelanjutan Indonesia, 4(2). Http://Openjournal.Unpam.Ac.Id/Index.Php/Jabi
Hitijahubessy, W. I., Sulistiyowati, S., & Rusli, D. (2022). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2017-2020. Jurnal Stei Ekonomi, 31(02), 01–10. Https://Doi.Org/10.36406/Jemi.V31i02.676
Kalbuana, N., Rahma Yanti, D., & Penerbangan Indonesia Curug, P. (2020). The Influence Of Capital Intensity, Firm Size, And Leverage On Tax Avoidance On Companies Registered In Jakarta Islamic Index (Jii) Period 2015-2019. Business And Accounting Research (Ijebar) Peer Reviewed-International Journal, 4. Www.Idx.Co.Id
Kismanah, I., Masitoh Fakultas Ekonomi Dan Bisnis, S., & Tangerang, M. (2018). Profitability, Leverage, Size Of Company Towards Tax Avoidance. Jurnal Ilmiah Akuntansi Fakultas Ekonomi, 4(1), 29–36. Https://Journal.Unpak.Ac.Id/Index.Php/Jiafe
Lely Oktaviana, L. (2017). Pengaruh Kepemilikan Saham Dan Corporate Social Responsibility Terhadap Agresivitas Pajak Wahidahwati Sekolah Tinggi Ilmu Ekonomi Indonesia (Stiesia) Surabaya.
Lubara, M., Damayanti, D., & Dewi, A. K. (2022). Pengaruh Komite Audit, Kepemilikan Keluarga Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2017-2019. Jurnal Ilmiah Esai, 16(2), 90–101. Https://Doi.Org/10.25181/Esai.V16i2.2528
Mariani, D., & Suryani, D. (2020). Faktor Yang Mempengaruhi Tax Avoidance Dengan Ukuran Perusahaan Sebagai Variabel Kontrol. Https://Doi.Org/10.37641/Jiakes.V912.497
Muda, I., Abubakar, E., Akuntansi, M., & Ekonomi Dan Bisnis, F. (2020). Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Dan Manajemen Laba Terhadap Penghindaran Pajak Dimoderasi Oleh Political Connection. Jurnal Riset Akuntansi Dan Keuangan, 8(2), 375–392. Https://Doi.Org/10.17509/Jrak.V8i2.22807
Munawaroh, M., Shinta Permata Sari, (2019), Ekonomi Dan Bisnis, F., Muhammadiyah Surakarta Jalan Yani Tromol Pos, U. A., & Tengah, J. Seminar Nasional & Call For Paper Seminar Bisnis Magister Manajemen.
Muslim, A. I., & Setiawan, D. (2020). A Literature Review Of Tax Avoidance. Assets: Jurnal Akuntansi Dan Pendidikan, 9(2), 83. Https://Doi.Org/10.25273/Jap.V9i2.6112
Nurhidayah & Rahmawati (2022) - S2. (N.D.).
Puspitasari, D., Radita, F., Firmansyah, A., Akuntansi, J., Keuangan, P., & Stan, N. (2021). Penghindaran Pajak Di Indonesia: Profitabilitas, Leverage, Capital Intensity. Www.Globalwitness.Org
Rachmad, Y., & Yusmita, F. (2023). What Motivates Companies To Avoid Tax? Https://Doi.Org/10.17509/Jaset.V15i1
Rachmania Rospitasari, N., & Meita Oktaviani, R. (2021). “Analisa Pengaruh Komite Audit, Komisaris Independen Dan Kualitas Audit Terhadap Penghindaran Pajak.” 5(3), 2021.
Rochmat Ngabdillah, F., Cinintya Pratama, B., Dirgantari, N., & Wibowo, H. (2022). Pengaruh Koneksi Politik, Komisaris Independen, Kualitas Audit Dan Komite Audit Terhadap Tax Avoidance. Derivatif : Jurnal Manajemen, 16(1).
Sanchez, G. R., & Mulyani, S. D. (2020). Webinar Nasional Cendekiawan Ke 6 Tahun 2020, Indonesia 5. In Kocenin Serial Konferensi (Vol. 10, Issue 1).
Saputra, M. F., Rifa, D., & Rahmawati, N. (2015). Pengaruh Corporate Governance, Profitabilitas Dan Karakter Eksekutif Terhadap Tax Avoidance Pada Perusahaan Yang Terdaftar Di Bei. Jurnal Akuntansi & Auditing Indonesia, 19(1), 1–12. Https://Doi.Org/10.20885/Jaai.Vol19.Iss1.Art1
Sari, N., Artati, D., Tinggi, S., Ekonomi, I., & Bangsa, P. (2021). Pengaruh Ukuran Perusahaan, Komite Audit Dan Komisaris Independen Terhadap Tax Avoidance Pada Perusahaan Property Dan Real Esatate Yang Terdaftar Di Bursa Efek Indonesia. In Jurnal Ilmiah Mahasiswa Manajemen (Vol. 3, Issue 1). Www.Idx.Co.Id,
Sri Rezeki, D., Widarjo, W., Arief Sudaryono, E., & Syafiqurrahman, M. (2021). Related Party Transactions And Tax Avoidance: Study On Mining Company In Indonesia. In Jurnal Akuntansi Dan Bisnis (Vol. 21, Issue 2). Www.Jab.Fe.Uns.Ac.Id
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
Susilowati, N., & Kartika, A. (2023). Pengaruh Komisaris Independen, Komite Audit, Kualitas Audit Dan Karakteristik Perusahaan Terhadap Tax Avoidance. In Jurnal Ilmiah Mahasiswa Akuntansi ) Universitas Pendidikan Ganesha (Vol. 14, Issue 03).
Yusuf, M., Herawati, H., & Yulianti, D. H. (2016). Pengaruh Corporate Gorvenance Terhadap Tax Avoidance Dengan Profitabilitas Sebagai Pemoderasi (Studi Empiris Pada Perusahaan Tambang Yang Terdaftar Di Bursa Efek Indonesia. In Akrual Jurnal Akuntansi Dan Keuangan (Vol. 3, Issue 1).
Published
2024-02-15
How to Cite
HERMAWATI, Karina Yulia; WARDHANI, Nurhastuty Kesumo.
Tingkat Utang Yang Dikontrol Ukuran Perusahaan 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/112730>. Date accessed: 09 may 2024.
doi: https://doi.org/10.24843/EJA.2024.v34.i02.p12.
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