Ukuran Perusahaan, Leverage, Sales Growth dan Agresivitas Pajak
Abstract
Tax aggressiveness is a plan to reduce the tax burden through tax planning. The purpose of this study was to determine the effect of firm size, leverage, and sales growth on tax aggressiveness using the ETR proxy. This study uses LQ45 Index companies listed on the IDX for the 2016-2020 period. The method of determining the sample is non-probability sampling with purposive sampling technique and totaling 35 observations. The data collection method is non-participant observation and uses multiple linear regression analysis techniques. The results showed that company size had a negative effect on tax aggressiveness, while leverage and sales growth had a positive effect on tax aggressiveness.
Keywords: Firm Size; Leverage; Sales Growth; Tax Aggressiveness.
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References
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Shiddiq, M., & Rahmawaty. (2018). The Influence of Leverage, Executive Incentives, Managerial Ownership on Tax Aggressiveness. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 3(3), pp. 494–504.
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), pp. 76. https://doi.org/10.24198/jaab.v3i2.28624
Sugeng, S., Prasetyo, E., & Zaman, B. (2020). Does capital intensity, inventory intensity, firm size, firm risk, and political connections affect tax aggressiveness? JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen, 17 (1), pp. 78.
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. CV Alfabeta.
Susanti, D., & Satyawan, M. D. (2020). Pengaruh Advertising Intensity, Inventory Intensity, Dan Sales Growth Terhadap Agresivitas Pajak. Jurnal Akuntansi Unesa, 9 (1).
Undang-Undang Nomor 16 Tahun 2009 tentang Ketentuan Umum dan Tata Cara Perpajakan. (2003).
Wahyu Leksono, A., Stanto Albertus, S., & Vhalery, R. (2019). Pengaruh Ukuran Perusahaan dan Profitabilitas Terhadap Agresivitas Pajak. Journal of Applied Business and Economic, 5(4), hal. 301–314.
Wahyuni, L., Fahada, R., & Atmaja, B. (2019). The Effect of Business Strategy, Leverage, Profitability and Sales Growth on Tax Avoidance. Indonesian Management and Accounting Research, 16 (2), pp. 66.
Watts & Zimmerman, J. L. (1990). Positive Accounting Theory: A Ten Year Perspective. The Accounting Review, 65(1), pp. 131–156.
Wibawa, S. D. (2019). Pengaruh Sales Growth, Manajemen Laba, Capital Intensity, dan Inventory Intensity Terhadap Agresivitas Pajak. hal. 1–15.
Widyari, N. Y. A., & Rasmini, N. K. (2019). Pengaruh Kualitas Audit, Size, Leverage, dan Kepemilikan Keluarga pada Agresivitas Pajak. E-Jurnal Akuntansi, 27, hal. 388. https://doi.org/10.24843/eja.2019.v27.i01.p15
Windaswari, K. A., & Merkusiwati, N. K. L. A. (2018). Pengaruh Koneksi Politik, Capital Intensity, Profitabilitas, Leverage dan Ukuran Perusahaan Pada Agresivitas Pajak. E-Jurnal Akuntansi, 23, hal. 1980.
Arianandini, P. W., & Ramantha, I. W. (2018). Pengaruh Profitabilitas, Leverage, dan Kepemilikan Institusional pada Tax Avoidance. Journal of Chemical Information and Modeling, 53 (9), hal. 1689–1699.
Darma, S. S. (2020). The Effect Of Liquidity And Size Of The Company Towards Company Tax Aggressiviness. Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi, 4 (2), pp. 270–286.
Dewi, N. L. P. P., & Noviari, N. (2017). Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas dan Corporate Social Responsibility Terhadap Penghindaran Pajak (Tax Avoidance). E-Jurnal Akuntansi, 21 (2), hal. 882–911. https://doi.org/10.24843/EJA.2017.v21.i02.p01
Dinar, M., Yuesti, A., & Dew, N. P. S. (2020). Pengaruh Profitabilitas, Likuiditas, dan Leverage, Terhadap Agresivitas Pajak pada Perusahaan Manufaktur Sektor Lainnya yang Terdaftar di BEI. Bisnis-Net Jurnal Ekonomi Dan Bisnis, 3 (2), hal. 158–174. https://doi.org/10.46576/bn.v3i2.1005
Fatkhurrozi, N. K. P., & Kurnia. (2021). Pengaruh Capital Intensity, Sales Growth, Deferred Tax Expense, dan Kompensasi Rugi Fiskal Terhadap Agresivitas Pajak. E-Proceeding of Management, 8 (2), pp. 1030–1039.
Fauzan, Wardan, D. A., & Nurharjanti, N. N. (2019). The Effect of Audit Committee, Leverage, Return on Assets, Company Size, and Sales Growth on Tax Avoidance. Riset Akuntansi Dan Keuangan Indonesia, 4 (3), pp. 171–185. https://doi.org/10.23917/reaksi.v4i3.9338
Fitri, R. A., & Munandar, A. (2018). The Effect of Corporate Social Responsibility, Profitability, and Leverage toward Tax Aggressiveness with Size of Company as Moderating Variable. Binus Business Review, 9 (1), pp. 63.
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25 (Edisi ke-9). Badan Penerbit UNDIP.
Hapsari Ardianti, P. N. (2019). Profitabilitas, Leverage, dan Komite Audit Pada Tax Avoidance. E-Jurnal Akuntansi, 26 (3), hal. 2020-2040. https://doi.org/10.24843/eja.2019.v26.i03.p13
Herlinda, A. R., & Rahmawati, M. I. (2021). Pengaruh Profitabilitas, Likuiditas, Leverage Dan Ukuran Perusahaan Terhadap Agresivitas Pajak. Ilmu Dan Riset Akuntansi, 10, hal. 18.
Hidayat, W. W. (2018). Pengaruh Profitabilitas, Leverage Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak. Jurnal Riset Manajemen Dan Bisnis (JRMB) Fakultas Ekonomi UNIAT, 3 (1), hal. 19–26. https://doi.org/10.36226/jrmb.v3i1.82
Ichsani, S., & Susanti, N. (2019). The effect of firm value, leverage, profitability and company size on tax avoidance in companies listed on index LQ45 period 2012-2016. Global Business and Management Research: An International Journal, 11 (1), pp. 307–316.
Irianto, D. B. S., Sudibyo, Y. A., & Wafirli, A. (2017). The Influence of Profitability, Leverage, Firm Size and Capital Intensity Towards Tax Avoidance. International Journal of Accounting and Taxation, 5 (2), pp. 33–41. https://doi.org/10.15640/ijat.v5n2a3
Kim, J. H., & Im, C. C. (2017). The study on the effect and determinants of small-and medium-sized entities conducting tax avoidance. Journal of Applied Business Research, 33 (2), pp. 375–390. https://doi.org/10.19030/jabr.v33i2.9911
Kusufiyah, Y. V., & Anggraini, D. (2019). Peran Komisaris Independen, Ukuran Perusahaan, Kinerja Keuangan dan Leverage Terhadap Usaha Penghindaran Pajak. E-Jurnal Akuntansi, 26, hal. 1601. https://doi.org/10.24843/eja.2019.v26.i02.p28
Legowo, W. W., Florentina, S., & Firmansyah, A. (2021). Agresivitas Pajak pada Perusahaan Perdagangan di Indonesia: Profitabilitas, Capital Intensity, Leverage, dan Ukuran Perusahaan. Jurnal Bina Akuntansi, 8 (1).
Lestari, J., & Solikhah, B. (2019). The Effect of CSR, Tunneling Incentive, Fiscal Loss Compensation, Debt Policy, Profitability, Firm Size to Tax Avoidance. Accounting Analysis Journal, 8 (1), pp. 31–37. https://doi.org/10.15294/aaj.v8i1.23103
Manurung, A. H. (2019). The Influence of Liquidity, Profitability, Intensity Inventory, Related Party Debt, And Company Size To Aggressive Tax Rate. Archives of Business Research, 7 (3), pp. 105–115.
Mardiasmo. (2018a). Perpajakan. ANDI.
Mardiasmo. (2018b). Perpajakan. ANDI Yogyakarta.
Marfiana, A., & Putra, Y. P. M. (2021). The Effect of Employee Benefit Liabilities, Sales Growth, Capital Intensity, and Earning Management on Tax Avoidance. Jurnal Manajemen STIE Muhammadiyah Palopo, 7 (1), pp. 16. https://doi.org/10.35906/jm001.v7i1.718
Nabilla, S. S., & ZulFikri, I. (2017). Pengaruh Risiko Perusahaan, Leverage (Debtto Equityratio) Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak (Tax Avoidance). Prosiding Seminar Nasional Cendekiawan, 27 (2), pp. 141–151. https://doi.org/10.24961/j.tek.ind.pert.2017.27.2.141
Prawati, L. D., Pinta, J., & Hutagalung, U. (2020). the Effect of Capital Intensity, Executive Characteristics, and Sales Growth on Tax Avoidance. Journal of Applied Finance & Accounting, 7 (1), pp. 1–8. https://doi.org/10.21512/jafa.v7i2.6378
Ramadhani, W. S., Triyanto, D. N., & Kurnia, K. (2020). Pengaruh Hedging, Financial Lease dan Sales Growth terhadap Agresivitas Pajak. Journal of Applied Accounting and Taxation, 5 (1), hal. 107–116.
Rochmah, E. R. N., & Oktaviani, R. M. (2021). Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas, Intensitas Aset Tetap dan Intensitas Persediaan Terhadap Agresivitas Pajak. Jurnal Ilmiah Komputerisasi Akuntansi, 14 (2), hal. 417–427.
Sagala Edison, Goh, T. S., & Nainggolan, J. (2019). Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Leverage, Dan Profitabilitas Terhadap Agresivitas Pajak. Jurnal Akuntansi Dan Keuangan Methodist, 3, hal. 83–96.
Shiddiq, M., & Rahmawaty. (2018). The Influence of Leverage, Executive Incentives, Managerial Ownership on Tax Aggressiveness. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 3(3), pp. 494–504.
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), pp. 76. https://doi.org/10.24198/jaab.v3i2.28624
Sugeng, S., Prasetyo, E., & Zaman, B. (2020). Does capital intensity, inventory intensity, firm size, firm risk, and political connections affect tax aggressiveness? JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen, 17 (1), pp. 78.
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. CV Alfabeta.
Susanti, D., & Satyawan, M. D. (2020). Pengaruh Advertising Intensity, Inventory Intensity, Dan Sales Growth Terhadap Agresivitas Pajak. Jurnal Akuntansi Unesa, 9 (1).
Undang-Undang Nomor 16 Tahun 2009 tentang Ketentuan Umum dan Tata Cara Perpajakan. (2003).
Wahyu Leksono, A., Stanto Albertus, S., & Vhalery, R. (2019). Pengaruh Ukuran Perusahaan dan Profitabilitas Terhadap Agresivitas Pajak. Journal of Applied Business and Economic, 5(4), hal. 301–314.
Wahyuni, L., Fahada, R., & Atmaja, B. (2019). The Effect of Business Strategy, Leverage, Profitability and Sales Growth on Tax Avoidance. Indonesian Management and Accounting Research, 16 (2), pp. 66.
Watts & Zimmerman, J. L. (1990). Positive Accounting Theory: A Ten Year Perspective. The Accounting Review, 65(1), pp. 131–156.
Wibawa, S. D. (2019). Pengaruh Sales Growth, Manajemen Laba, Capital Intensity, dan Inventory Intensity Terhadap Agresivitas Pajak. hal. 1–15.
Widyari, N. Y. A., & Rasmini, N. K. (2019). Pengaruh Kualitas Audit, Size, Leverage, dan Kepemilikan Keluarga pada Agresivitas Pajak. E-Jurnal Akuntansi, 27, hal. 388. https://doi.org/10.24843/eja.2019.v27.i01.p15
Windaswari, K. A., & Merkusiwati, N. K. L. A. (2018). Pengaruh Koneksi Politik, Capital Intensity, Profitabilitas, Leverage dan Ukuran Perusahaan Pada Agresivitas Pajak. E-Jurnal Akuntansi, 23, hal. 1980.
Published
2022-08-26
How to Cite
ANTARI, Ni Kadek Dwi Putri; MERKUSIWATI, Ni Ketut Lely Aryani.
Ukuran Perusahaan, Leverage, Sales Growth dan Agresivitas Pajak.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 8, p. 2004-2014, aug. 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/83367>. Date accessed: 19 apr. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i08.p04.
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