Pengaruh Profitabilitas, Leverage dan Komite Audit pada Tax Avoidance
Abstract
The research aims to obtain empirical evidence regarding the effect of profitability, leverage, and audit committee on tax avoidance. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2018 period. The total population of 42 companies using the method of determining the sample is the method of non-probability sampling, especially purposive sampling so as to obtain a total sample of 168. Hypothesis testing is done by using multiple linear regression analysis techniques. The results showed the profitability and audit committee variable had no effect on tax avoidance. The leverage variable shows a significant positive effect on tax avoidance.
Keywords: Profitability; leverage; Audit Committee; CETR.
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References
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Jensen, M. C., and Meckling, W. H. (1976). Theory of the Firm: Managerial. Journal of Financial Economics, 3, 305–360. https://doi.org/http://dx.doi.org/10.1016/0304-405X(76)90026-X
Kalil, N. (2019). The Effects Of Corporate Governance Mechanism on Tax Avoidance Behavior of A Firm In The Transportation and Logistic Sector in Brazil. International Journal of Advanced Economics, 1(2), 55–60. http://www.fepbl.com/index.php/ijae/article/view/53
Kontan.co.id. (2019). Tax Justice Laporkan Bentoel Lakukan Penghindaran Pajak, Indonesia Rugi US$ 14 Juta. Diakses melalui https://investasi.kontan.co.id/news/ini-penjelasan-bentoel-group-tentang-dugaan-penghindaran-pajak.
Maharani, I. G. A. C., dan Suardana, K. A. (2014). Pengaruh Corporate Governance , Profitabilitas dan Karakteristik Eksekutif pada Tax Avoidance Perusahaan Manufaktur Fakultas Ekonomi dan Bisnis Universitas Udayana ( Unud ), Bali , Indonesia. E-Jurnal Akuntansi Universitas Udayana, 9(2), 525–539. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/9290
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Putranti, A. S., dan Setiawanta, Y. (2015). Pengaruh Kepemilikan Institusional, Struktur Dewan Komisaris , Kualitas Audit dan Komite Audit Terhadap Tax Avoidance. Jurnal Akuntansi Dan Auditing, 8(2), 1-14. http://eprints.dinus.ac.id/17695/2/abstrak_15209.pdf
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Annuar, H. A., Salihu, I. A., and Obid, S. N. S. (2014). Corporate Ownership, Governance and Tax Avoidance: An Interactive Effects. Procedia - Social and Behavioral Sciences, 164 (August), 150–160. https://doi.org/10.1016/j.sbspro.2014.11.063
Ardyansah, D. (2014). Pengaruh Size, Leverage, Profitability, Capital Intensity Ratio dan Komisaris Independen Terhadap Effective Tax Rate (ETR). Diponegoro Journal of Accounting, 3(2), 371–379. http://ejournal-s1.undip.ac.id/index.php/accounting
Arianandini, P. W., dan Ramantha, I. W. (2018). Pengaruh Profitabilitas, Leverage, dan Kepemilikan Institusional pada Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 22(3), 2088–2116. https://doi.org/10.24843/eja.2018.v22.i03.p17
Ariawan, I. M. A. R., dan Setiawan, P. E. (2017). Pengaruh Dewan Komisaris Independen, Kepemilikan Institusional, Profitabilitas Dan Leverge Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 18(3), 1831–1859. ISSN: 2302-8556. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/23975
Arismajayanti, N. P. A., and Jati, I. K. (2017). Influence of Audit Committee Competence, Audit Committee Independence, Independent Commissioner and Leverage on Tax Aggressiveness. Journal of Auditing, Finance, and Forensic Accounting, 5(2), 109–119. https://doi.org/10.21107/jaffa.v5i2.3767
Ayuningtyas, N.P.W., dan Sujana, I. K. (2018). Pengaruh Proporsi Komisaris Independen, Leverage, Sales Growth, dan Profitabilitas pada Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 25(3), 1884–1912. https://doi.org/https://doi.org/10.24843/EJA.2018.v25.i03.p10
Cahyanti, D. A., Nuraina, E., dan Wijaya, A. L. (2017). Pengaruh Likuiditas, Profitabilitas, dan Leverage Terhadap Arus Kas Masa Mendatang pada Perusahaan Properti dan Real Estate di BEI. Assets: Jurnal Akuntansi Dan Pendidikan, 6(1), 26–41. https://doi.org/10.25273/jap.v6i1.1291
Cahyono, D. D., Andini, R., dan Raharjo, K. (2016). Pengaruh Komite Audit, Kepemilikan Institusional, Dewan Komisaris, Ukuran Perusahaan (Size), Leverage (DER) dan Profitabilitas (ROA) terhadap Tindakan Penghindaran Pajak (Tax Avoidance) pada Perusahaan Perbankan yang Listing BEI Periode Tahun 2011 – 2013. Journal Of Accounting, 2(2). https://jurnal.unpand.ac.id/index.php/AKS/article/view/462
Damayanti, F., dan Susanto, T. (2015). Pengaruh Komite Audit, Kualitas Audit, Kepemilikan Institusional, Risiko Perusahaan dan Return on Assets Terhadap Tax Avoidance. Esensi Jurnal Bisnis Dan Manajemen, 5(2), 187–206. https://doi.org/10.15408/ess.v5i2.2341
Darmayanti, P. P. B., dan Merkusiawati, N. K. L. A. (2019). Pengaruh Ukuran Perusahaan, Profitabilitas, Koneksi Politik dan Pengungkapan Corporate Social Responsibility pada Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 26(3), 1992–2019. https://doi.org/10.24843/eja.2019.v26.i03.p12
Dewi, N. L. P. P., dan Noviari, N. (2017). Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas dan Corporate Social Responsibility terhadap Penghindaran Pajak (Tax Avoidance). E-Jurnal Akuntansi Universitas Udayana, 21(1), 830–859. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/34029
Dewinta, I. A. R., dan Setiawan, P. E. (2016). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Leverage, Dan Pertumbuhan Penjualan Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 14(3), 1584–1613. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/16009
Diantari, P., dan Ulupui, I. (2016). Pengaruh Komite Audit, Proporsi Komisaris Independen, dan Proporsi Kepemilikan Institusional Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 16(1), 702–732.
Dyreng, S. D., Hanlon, M., dan Maydew, E. L. (2010). The effects of executives on corporate tax avoidance. Accounting Review. https://doi.org/10.2308/accr.2010.85.4.1163
Ghozali, I. (2016). Aplikasi Analisis Multivariete dengan Program IBM SPSS 23 (Edisi 8). In Universitas Diponegoro.
Huseynov, F., dan Klamm, B. K. (2012). Tax avoidance, tax management and corporate social responsibility. Journal of Corporate Finance. https://doi.org/10.1016/j.jcorpfin.2012.06.005
Irianto, B. S., Sudibyo, Y. A., dan Wafirli, A. (2017). The Influence of Profitability, Leverage, Firm Size and Capital Intensity Towards Tax Avoidance. International Journal of Accounting and Taxation, 5(2), 33–41. https://doi.org/10.15640/ijat.v5n2a3
Jensen, M. C., and Meckling, W. H. (1976). Theory of the Firm: Managerial. Journal of Financial Economics, 3, 305–360. https://doi.org/http://dx.doi.org/10.1016/0304-405X(76)90026-X
Kalil, N. (2019). The Effects Of Corporate Governance Mechanism on Tax Avoidance Behavior of A Firm In The Transportation and Logistic Sector in Brazil. International Journal of Advanced Economics, 1(2), 55–60. http://www.fepbl.com/index.php/ijae/article/view/53
Kontan.co.id. (2019). Tax Justice Laporkan Bentoel Lakukan Penghindaran Pajak, Indonesia Rugi US$ 14 Juta. Diakses melalui https://investasi.kontan.co.id/news/ini-penjelasan-bentoel-group-tentang-dugaan-penghindaran-pajak.
Maharani, I. G. A. C., dan Suardana, K. A. (2014). Pengaruh Corporate Governance , Profitabilitas dan Karakteristik Eksekutif pada Tax Avoidance Perusahaan Manufaktur Fakultas Ekonomi dan Bisnis Universitas Udayana ( Unud ), Bali , Indonesia. E-Jurnal Akuntansi Universitas Udayana, 9(2), 525–539. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/9290
Mardiasmo. (2018). Perpajakan Edisi Terbaru 2018. Yogyakarta: Andi Publisher.
Marsdenia., dan Martani, D. (2018). Environmental CSR disclosure and Tax Avoidance Behavior: Empirical Study of Indonesia’s Capital Market Listed Company. IOP Conference Series: Earth and Environmental Science, 175(1), 0–5. https://doi.org/10.1088/1755-1315/175/1/012088
Masripah, M., Diyanty, V., dan Fitriasar, D. (2015). Controlling Shareholder and Tax Avoidance: Family Ownership and Corporate Governance. International Research Journal of Business Studies, 8(3), 167–180. https://doi.org/10.21632/irjbs.8.3.167-180
Nugrahitha, I. M. A., dan Suprasto, H. B. (2018). Pengaruh Profitabilitas, Leverage, Corporate Governance, dan Karakter Eksekutif pada Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 22(3), 2016–2039. https://doi.org/10.24843/EJA.2018.v22.i03.p14
Oktaviyani, R., dan Munandar, A. (2017). Effect of Solvency , Sales Growth , and Institutional Ownership on Tax Avoidance with Profitability as Moderating Variables in Indonesian Property and Real Estate Companies. Binus Business Review, 8(3), 183–188. https://doi.org/10.21512/bbr.v8i3.3622
Permata, A. D., Nurlaela, S., dan Masitoh, E. W. (2018). Pengaruh Size, Age, Profitability, Leverage dan Sales Growth Terhadap Tax Avoidance pada Perusahaan Sektor Industri Dasar dan Kimia di BEI. Jurnal Akuntansi Dan Pajak, 19(01), 10–20. https://doi.org/10.29040/jap.v19i1.171
Pitaloka, S., dan Merkusiawati, N. K. L. A. (2019). Pengaruh Profitabilitas, Leverage, Komite Audit, dan Karakter Eksekutif Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 27(2), 1202–1230. https://doi.org/10.24843/eja.2019.v27.i02.p14
Praditasari, N. K. A., dan Setiawan, P. E. (2017). Pengaruh Good Corporate Governance, Ukuran Perusahaan, Leverage Dan Profitabilitas pada Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 19(2), 1229–1258. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/27647
Prakosa, K. B. (2014). Pengaruh Profitabilitas, Kepemilikan Keluarga dan Corporate Governance Terhadap Penghindaran Pajak Di Indonesia. SNA 17 Mataram, Lombok Universitas Mataram 24-27 Sept 2014.
Putranti, A. S., dan Setiawanta, Y. (2015). Pengaruh Kepemilikan Institusional, Struktur Dewan Komisaris , Kualitas Audit dan Komite Audit Terhadap Tax Avoidance. Jurnal Akuntansi Dan Auditing, 8(2), 1-14. http://eprints.dinus.ac.id/17695/2/abstrak_15209.pdf
Putri, V. R., dan Putra, B. I. (2017). Pengaruh Leverage, Profitability, Ukuran Perusahaan dan Proporsi Kepemilikan Institusional Terhadap Tax Avoidance. DAYA SAING Jurnal Ekon, 19(1), 1–11. https://doi.org/10.23917/dayasaing.v19i1.5100
Rachmithasari, A. F. (2015). Pengaruh Return On Assets, Leverage, Corporate Governance, Ukuran Perusahaan dan Kompensasi Rugi Fiskal pada Tax Avoidance ( Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2013 ). Universitas Muhammadiyah Surakarta.
Rosalia, Y., dan Sapari, S. (2017). Pengaruh Profitabilitas, Likuiditas Dan Corporate Governance Terhadap Penghindaran Pajak. Jurnal Ilmu Dan Riset Akuntansi, 6(3). Retrieved from http://garuda.ristekdikti.go.id/documents/detail/672066
Saputra, M. F., Rifa, D., dan Rahmawati, N. (2015). Pengaruh Corporate Governance, Profitabilitas dan Karakter Eksekutif Terhadap Tax Avoidance. Jurnal Akuntansi dan Auditing Indonesia, 19(1), 1–12. https://doi.org/10.20885/jaai.vol19.iss1.art1 Abstrak
Sari, D. K., Utama, S., dan Rossieta, H. (2017). Tax Avoidance, Related Party Transactions, Corporate Governance and the Corporate Cash Dividend Policy. Journal of Indonesian Economy and Business, 32(3), 190. https://doi.org/10.22146/jieb.28658
Satyadini, A. E. (2018). Empirical Approach of Tax Avoidance Risk Assessment. Kajian Ekonomi Dan Keuangan, 2(1), 52–69. https://doi.org/10.31685/kek.v2i1.344
Sinaga, C. H., dan Suardikha, I. M. S. (2019). Pengaruh Leverage dan Capital Intensity pada Tax Avoidance dengan Proporsi Komisaris Independen sebagai Variabel Pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 27(1), 1–32. https://doi.org/10.24843/EJA.2019.v27.i01.p01 Pengaruh
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Published
2020-10-27
How to Cite
ANTARI, Ni Wayan Desi; ERY SETIAWAN, Putu.
Pengaruh Profitabilitas, Leverage dan Komite Audit pada Tax Avoidance.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 10, p. 2591 - 2603, oct. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/57656>. Date accessed: 20 nov. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i10.p12.
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