Kepemilikan Manajerial Sebagai Pemoderasi Pengaruh Capital Intensity Pada Agresivitas Pajak
Abstract
This study examines the effect of capital intensity on tax aggressiveness and tests the ability of managerial ownership as a moderating variable on the relationship of the effect of capital intensity on tax aggressiveness. The number of samples analyzed was 34 samples of manufacturing companies in the consumer goods sector which were listed on the Indonesia Stock Exchange (IDX) for five years. The sampling method is nonprobability with a purposive sampling technique. The analysis technique used is linear regression and Moderated Regression Analysis (MRA). The analysis shows that capital intensity has a positive effect on tax aggressiveness. Managerial ownership weakens the effect of capital intensity on tax aggressiveness.
Keywords: Capital Intensity; Aggressiveness; Managerial Ownership.
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References
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Putri, C. L., & Lautania, M. F. (2016). Pengaruh Capital Intensity Ratio, Inventory Intensity Ratio, Ownership Structure, dan Profitability Terhadap Effective Tax Rate (ETR). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 1(1), 101–119.
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Yetri, E., Haryadi, & Ilham. (2020). Pengaruh Good Corporate Governance dan Nilai Perusahaan Terhadap Tax Avoidance. Jurnal Akuntansi Dan Keuangan Universitas Jambi, 5(1), 13–20. https://doi.org/10.1108/AJAR-2016-01-01-B004
Ardyansah, D., & Zulaikha. (2014). Pengaruh Size, Leverage, Profitability, Capital Intensity Ratio dan Komisaris Independen Terhadap Effective Tax Rate (ETR). Diponegoro Journal of Accounting, 3(2), 1–9.
Atari, J., Nasir, A., & Ilham, E. (2016). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, dan Kebijakan Hutang Terhadap Tax Aggressive. Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 3(1), 1137–1149.
Fadhila, N. S., Pratomo, D., & Yudowati, S. P. (2017). Pengaruh Kepemilikan Manajerial, Komisaris Independen dan Komite Audit Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 21(3), 1803–1820. https://doi.org/10.24843/EJA.2017.v21.i03.p04
Frank, M. margaret, Lynch, L. J., & Rego, S. O. (2009). Tax Reporting Aggressiveness and Its Relation Financial Reporting. Accounting Review, 84(2), 467–496.
Ghozali, I. (2012). Aplikasi Analisis Multivariate dengan Program IBM SPSS20. Semarang: Badan Penerbit Universitas Diponegoro.
Hanum, H. R., & Zulaikha. (2013). Pengaruh Karakteristik Perusahaan Corporate Governance Terhadap Effective Tax Rate. Diponegoro Journal of Accounting, 2(2), 1–10.
Hartadinata, O. S., & Tjaraka, H. (2013). Analisis Pengaruh Kepemilikan Manajerial, Kebijakan Hutang, dan Ukuran Perusahaan Terhadap Tax Aggressiveness Pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2008 - 2010. Journal Ekonomi Dan Bisnis, XXIII(1), 48–59. https://doi.org/10.1017/CBO9781107415324.004
Indradi, D. (2018). Pengaruh Likuiditas, Capital Intensity Terhadap Agresivitas Pajak (Studi Empiris Perusahan Manufaktur Sub Sektor Industri Dasar dan Kimia Yang Terdaftar di BEI Tahun 2012-2016). Jurnal Akuntansi Berkelanjutan Indonesia, 1(1), 147–167. https://doi.org/10.32493/jabi.v1i1.y2018.p147-167
Kandaka, & Pratiwi, R. (2019). Pengaruh Komite Audit, Leverage, dan Profitabilitas Terhadap Agresivitas Pajak ( Studi Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2017 ). STIE Multi Data Palembang, 3(4), 56–73.
Kementerian Keuangan Republik Indonesia. (2019a). Laporan Kinerja Direktorat Jenderal Pajak (Issue 021). https://stats.pajak.go.id/sites/default/files/2020-02/LAKIN DJP 2019.pdf
Kementerian Keuangan Republik Indonesia. (2019b). Media Keuangan Transparansi Informasi Kebijakan Fiskal: Vol. XIV (Issue 138).
Lanis, R., & Richardson, G. (2011). The Effect of Board of Director Composition on Corporate Tax Aggressiveness. Journal of Accounting and Public Policy, 30(1), 50–70. https://doi.org/10.1016/j.jaccpubpol.2010.09.003
Lestari, P. A. S., Pratomo, D., & Asalam, A. G. (2019). Pengaruh Koneksi Politik dan Capital Intensity Terhadap Agresivitas Pajak. Jurnal ASET (Akuntansi Riset), 11(1), 41–54.
Musyarrofah, E., & Amanah, L. (2017). Pengaruh Kepemilikan Manajerial, Leverage, dan Size Terhadap Cash Effective Tax Rate. Jurnal Ilmu Dan Riset Akuntansi, 6(9), 1–16
Noor, R. M., Fadzillah, N. S. M., & Mastuki, N. (2010). Corporate Tax Planning: A Study On Corporate Effective Tax Rates of Malaysian Listed Companies. International Journal of Trade, Economics and Finance, 1(2), 189–193. https://doi.org/10.7763/ijtef.2010.v1.34
Nugraha, N. B., & Meiranto, W. (2015). Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Profitabilitas, Leverage dan Capital Intensity Terhadap Agresivitas Pajak. Diponegoro Journal of Accounting, 4(4), 1–14.
Putri, C. L., & Lautania, M. F. (2016). Pengaruh Capital Intensity Ratio, Inventory Intensity Ratio, Ownership Structure, dan Profitability Terhadap Effective Tax Rate (ETR). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 1(1), 101–119.
Sari, D. K., & Martani, D. (2010). Ownership Characteristics,Corporate Governance and Tax Aggressiveness. Bridging the Gap between Theory,Research and Practice:IFRS Convergence and Application, 1–33. http://staff.ui.ac.id/system/files/users/martani/publication/tax-03ownershipcharacteristicscorporategove-dewikartikasaridwimartani.pdf
Wijaya, D., & Saebani, A. (2019). Pengaruh Pengungkapan Corporate Social Responsibility, Leverage, Dan Kepemilikan Manajerial Terhadap Agresivitas Pajak. Widyakala Journal, 6(1), 55–76. https://doi.org/10.36262/widyakala.v6i1.147
Yetri, E., Haryadi, & Ilham. (2020). Pengaruh Good Corporate Governance dan Nilai Perusahaan Terhadap Tax Avoidance. Jurnal Akuntansi Dan Keuangan Universitas Jambi, 5(1), 13–20. https://doi.org/10.1108/AJAR-2016-01-01-B004
Published
2020-09-27
How to Cite
BUDIADNYANI, Ni Putu.
Kepemilikan Manajerial Sebagai Pemoderasi Pengaruh Capital Intensity Pada Agresivitas Pajak.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 9, p. 2244 - 2256, sep. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/61636>. Date accessed: 20 apr. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i09.p06.
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