Leverage, Capital Intensity, dan Agresivitas Pajak dengan Komisaris Independen sebagai Variabel Pemoderasi
Abstract
The aim of the research is to see how leverage and capital intensity influence tax aggressiveness in companies and to see whether independent commissioners in the relationship between leverage and capital intensity influence corporate tax aggressiveness. The population is companies operating in the basic industrial and chemical manufacturing sector, totaling 78 companies, with a sample of 28 companies determined using a non-probability sampling method with purposive sampling technique used as the sampling technique. The analysis technique uses Moderated Regression Analysis. The results of this research say that Leverage has a positive influence on tax aggressiveness. Capital intensity has no influence on tax aggressiveness. Independent commissioners are unable to moderate leverage and capital intensity on tax aggressiveness.
Keywords: Awareness; Leverage, Capital Intensity, Aggressiveness, Independent Commissioner
Downloads
Download data is not yet available.
References
Adisamartha, I. B. P. F., & Noviari, N. (2015). Pengaruh Likuiditas, Leverage, Intensitas Persediaan dan Intensitas Aset tetap pada tingkat agresivitas Wajib Pajak Badan. E-Jurnal Akuntansi Universitas Udayana, 13, 973–1000.
Afrianti, F., Uzliawat, L., & Ayu Noorida S. (2022). The Effect Of Leverage, Capital Intensity, And Sales Growth On Tax Avoidance With Independent Commissioners As Moderating Variables (Empirical Study On Manufacturing Companies Listed On The Indonesia Stock Exchange In 2017-2020). International Journal of Science, Technology & Management, 3(2), 337–348. https://doi.org/10.46729/ijstm.v3i2.441
Andhari, P. A. S., & Sukartha, I. M. (2017). PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, INVENTORY INTENSITY, CAPITAL INTENSITY DAN LEVERAGE PADA AGRESIVITAS PAJAK. E-Jurnal Akuntansi Universitas Udayana, 18(3), 2115–2142. https://doi.org/10.32493/jabi.v2i1.y2019.p017-038
Anggraini, Y., & Widarjo, W. (2020). Political Connection, Institutional Ownership and Tax Aggressiveness in Indonesia. European Journal of Business and Management Research, 5(5), 1–7. https://doi.org/10.24018/ejbmr.2020.5.5.528
Ardyansah, D. (2014). Pengaruh Size, Leverage, Profitability, Capital Intensity Ratio Dan Komisaris Independen Terhadap Effective Tax Rate (Etr). Diponegoro Journal of Accounting, 3, 1–9. http://ejournal-s1.undip.ac.id/index.php/accounting
Arismajayanti, N. P. A., & 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://www.openaccess.cam.ac.uk/publishing-open-access/open-access-agreements
Dwiyanti, I. A. I., & Jati, I. K. (2019). Pengaruh Profitabilitas, Capital Intensity, dan Inventory Intensity pada Penghindaran Pajak. E-Jurnal Akuntansi Universitas Udayana, 27(3), 2293–2321. books.google.com
Fadli, I., Ratnawati, V., & Kurnia, P. (2016). PENGARUH LIKUIDITAS, LEVERAGE, KOMISARIS INDEPENDEN, MANAJEMEN LABA,DAN KEPEMILIKAN INSTITUSIONAL TERHADAP AGRESIVITAS PAJAK PERUSAHAAN (Studi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2011-2013). Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 3(1), 1205–1219.
Faulkender, M., J.Flannery, M., Hankins Waston, K., & Smith, J. M. (2012). Cash flows and leverage adjustments. Journal of Financial Economics, 103(3), 634–646.https://www.sciencedirect.com/science/article/abs/pii/S0304405X11002583
Goldscheider. (1898). Ueber Bewegungstherapie bei Erkrankungen des Nervensystems (Schluss aus No. 4.). Deutsche Medizinische Wochenschrift, 24(5), 69–71.
Halioui, K., Neifar, S., & Abdelaziz, F. Ben. (2016). Corporate governance, CEO compensation and tax aggressiveness: Evidence from American firms listed on the NASDAQ 100. Review of Accounting and Finance, 15(4), 445–462. https://www.emerald.com/insight/content/doi/10.1108/RAF-01-2015-0018/full/html
Handayani, A. (2019). PENGARUH CORPORATE GOVERNANCE, LEVERAGE, DAN MANAJEMEN LABA TERHADAP AGRESIVITAS PAJAK (Pada Perusahaan Propertydan Real Estate yang terdaftar di Bursa Efek Indonesia Tahun 2016-2018). Journal of Chemical Information and Modeling, 53(9), 1689–1699.
Harjito, Y., Sari, C. N., & Yulianto. (2017). Tax Aggressiveness Seen From Company Characteristics and Corporate Social Responsibility. Journal of Auditing, Finance, and Forensic Accounting, 5(2), 77–91. https://www.openaccess.cam.ac.uk/publishing-open-access/open-access-agreements
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
Kasriana, & Indrasari, A. (2018). Pengaruh Persepsi Kegunaan, Persepsi Kemudahan dan Kepuasan Terhadap Penggunaan E-filling Wajib Pajak. 4(1), 43.
Lismiyati, N., & Herliansyah, Y. (2021). the Effect of Accounting Conservatism , Capital Intensity and Independent Commissionerson Tax Avoidance , With Independent Commissioners As Moderating Variables ( Empirical Study on Banking Companies on the Idx 2014-2017 ). Dinasti International Journal of Economics, Finance and Accounting, 2(1), 55–76.
Luke, L., & Zulaikha. (2016). Analisis Faktor Yang Mempengaruhi Agresivitas Pajak. Jurnal Akuntansi Dan Auditing, 13(1), 80–96.
Martinez, A. L. (2017). Agressividade Tributária: Um Survey da Literatura. Revista de Educação e Pesquisa Em Contabilidade (REPeC), 11(0), 106–124. https://doi.org/10.17524/repec.v11i0.1724
Muliawati, A. C., & Rohman, A. (2019). Pengaruh Tata Kelola Perusahaan Terhadap Ketepatan Dan Keakuratan Pengungkapan Forward-Looking Information. Diponegoro Journal of Accounting, 7(4), 1–15.
Muliawati, I. A. P. Y., & Karyada, I. P. F. (2020). Pengaruh Leverage dan Capital Intensity terhadap Agresivitas Pajak dengan Komisaris Independen Sebagai Variabel Pemoderasi (Studi pada Perusahaan Manufaktur Sektor Industry Barang dan Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018). Hita Akuntansi Dan Keuangan, 2016, 16–31. http://dx.doi.org/10.26623/slsi.v18i2.2301
Mustika. (2017). Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Profitabilitas, Leverage, Capital Intensity, dan Kepemilikan Keluarga Terhadap Agresivitas Pajak. JOM Fekon, 4(1), 1886–1900.
Nuryatun, & Mulyani, S. D. (2020). The Role of Independent Commissioners in Moderating The Effect of Transfer Pricing, Capital Intensity and Profitability Towards Tax Aggressivity. Indonesian Management AndAccounting Research, 19(2), 181–2014. https://www.trijurnal.trisakti.ac.id/index.php/imar/article/view/7561/pdf
Pattiasina, V., Tammubua, M. H., Numberi, A., Patiran, A., & Temalagi, S. (2019). Capital Intensity and tax avoidance. International Journal of Social Sciences and Humanities, 3(1), 58–71. https://doi.org/10.29332/ijssh.v3n1.250
Pratama, I., & Suryarini, T. (2020). The Role of Independent Commissioners in Moderating the Effect of Capital Intensity, Inventory Intensity, and Profitability on Tax Aggressiveness. Accounting Analysis Journal, 9(3), 208–214. https://doi.org/10.25105/imar.v19i2.7561
Rachmawati, D., & Pinem, D. B. (2015). PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN. Jurnal EQUITY UPN Veteran Jakarta, 18(1), 1–18.
Sinaga, C. H., & Suardikha, I. M. S. (2019). Pengaruh Leverage dan Capital Intensity pada Tax Avoidance dengan Proporsi Komisaris Independen sebagai Variabel Pemoderasi. E-Jurnal Akuntansi, 27, 1. https://doi.org/10.24843/eja.2019.v27.i01.p01
Siregar, R. (2016). Pengaruh Karakteristik Perusahaan Terhadap Penghindaran Pajak pada Perusahaan Manufaktur di BEI. Jurnal Ilmu Dan Riset Akuntansi, 5(2), 2460–0585.
Sugiyono, P. D. (2019). Metode Penelitian Kuantitatif, Kualitatif dan R&D (P. D. Sugiyono (ed.)). ALFABETA, CV.
Sumantri, F. A., Kusnawan, A., & Anggraeni, R. D. (2022). The Effect Of Capital Intensity, Sales Growth, Leverage On Tax Avoidance And Profitability As Moderators. Primanomics : Jurnal Ekonomi Dan Bisnis, 20(1), 1–18. http://128.199.213.233/index.php/asset/article/view/679
Suyanto, K. D., & Supramono. (2012). Likuiditas, Leverage, Komisaris Independen, Dan Manajemen Laba Terhadap Agresivitas Pajak Perusahaan. Jurnal Keuangan Dan Perbankan, 16(2), 167–177. http://jurkubank.wordpress.com
Sukmawati, F. dan C. R. (2016). Pengaruh Likuiditas dan Leverage terhadap Agresivitas Pajak Perusahaan. Conference On Management and Behavioral Studies.
Sumantri, F. A., Kusnawan, A., & Anggraeni, R. D. (2022). The Effect Of Capital Intensity, Sales Growth, Leverage On Tax Avoidance And Profitability As Moderators. Primanomics : Jurnal Ekonomi Dan Bisnis, 20(1), 1–18. http://128.199.213.233/index.php/asset/article/view/679
Afrianti, F., Uzliawat, L., & Ayu Noorida S. (2022). The Effect Of Leverage, Capital Intensity, And Sales Growth On Tax Avoidance With Independent Commissioners As Moderating Variables (Empirical Study On Manufacturing Companies Listed On The Indonesia Stock Exchange In 2017-2020). International Journal of Science, Technology & Management, 3(2), 337–348. https://doi.org/10.46729/ijstm.v3i2.441
Andhari, P. A. S., & Sukartha, I. M. (2017). PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, INVENTORY INTENSITY, CAPITAL INTENSITY DAN LEVERAGE PADA AGRESIVITAS PAJAK. E-Jurnal Akuntansi Universitas Udayana, 18(3), 2115–2142. https://doi.org/10.32493/jabi.v2i1.y2019.p017-038
Anggraini, Y., & Widarjo, W. (2020). Political Connection, Institutional Ownership and Tax Aggressiveness in Indonesia. European Journal of Business and Management Research, 5(5), 1–7. https://doi.org/10.24018/ejbmr.2020.5.5.528
Ardyansah, D. (2014). Pengaruh Size, Leverage, Profitability, Capital Intensity Ratio Dan Komisaris Independen Terhadap Effective Tax Rate (Etr). Diponegoro Journal of Accounting, 3, 1–9. http://ejournal-s1.undip.ac.id/index.php/accounting
Arismajayanti, N. P. A., & 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://www.openaccess.cam.ac.uk/publishing-open-access/open-access-agreements
Dwiyanti, I. A. I., & Jati, I. K. (2019). Pengaruh Profitabilitas, Capital Intensity, dan Inventory Intensity pada Penghindaran Pajak. E-Jurnal Akuntansi Universitas Udayana, 27(3), 2293–2321. books.google.com
Fadli, I., Ratnawati, V., & Kurnia, P. (2016). PENGARUH LIKUIDITAS, LEVERAGE, KOMISARIS INDEPENDEN, MANAJEMEN LABA,DAN KEPEMILIKAN INSTITUSIONAL TERHADAP AGRESIVITAS PAJAK PERUSAHAAN (Studi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2011-2013). Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 3(1), 1205–1219.
Faulkender, M., J.Flannery, M., Hankins Waston, K., & Smith, J. M. (2012). Cash flows and leverage adjustments. Journal of Financial Economics, 103(3), 634–646.https://www.sciencedirect.com/science/article/abs/pii/S0304405X11002583
Goldscheider. (1898). Ueber Bewegungstherapie bei Erkrankungen des Nervensystems (Schluss aus No. 4.). Deutsche Medizinische Wochenschrift, 24(5), 69–71.
Halioui, K., Neifar, S., & Abdelaziz, F. Ben. (2016). Corporate governance, CEO compensation and tax aggressiveness: Evidence from American firms listed on the NASDAQ 100. Review of Accounting and Finance, 15(4), 445–462. https://www.emerald.com/insight/content/doi/10.1108/RAF-01-2015-0018/full/html
Handayani, A. (2019). PENGARUH CORPORATE GOVERNANCE, LEVERAGE, DAN MANAJEMEN LABA TERHADAP AGRESIVITAS PAJAK (Pada Perusahaan Propertydan Real Estate yang terdaftar di Bursa Efek Indonesia Tahun 2016-2018). Journal of Chemical Information and Modeling, 53(9), 1689–1699.
Harjito, Y., Sari, C. N., & Yulianto. (2017). Tax Aggressiveness Seen From Company Characteristics and Corporate Social Responsibility. Journal of Auditing, Finance, and Forensic Accounting, 5(2), 77–91. https://www.openaccess.cam.ac.uk/publishing-open-access/open-access-agreements
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
Kasriana, & Indrasari, A. (2018). Pengaruh Persepsi Kegunaan, Persepsi Kemudahan dan Kepuasan Terhadap Penggunaan E-filling Wajib Pajak. 4(1), 43.
Lismiyati, N., & Herliansyah, Y. (2021). the Effect of Accounting Conservatism , Capital Intensity and Independent Commissionerson Tax Avoidance , With Independent Commissioners As Moderating Variables ( Empirical Study on Banking Companies on the Idx 2014-2017 ). Dinasti International Journal of Economics, Finance and Accounting, 2(1), 55–76.
Luke, L., & Zulaikha. (2016). Analisis Faktor Yang Mempengaruhi Agresivitas Pajak. Jurnal Akuntansi Dan Auditing, 13(1), 80–96.
Martinez, A. L. (2017). Agressividade Tributária: Um Survey da Literatura. Revista de Educação e Pesquisa Em Contabilidade (REPeC), 11(0), 106–124. https://doi.org/10.17524/repec.v11i0.1724
Muliawati, A. C., & Rohman, A. (2019). Pengaruh Tata Kelola Perusahaan Terhadap Ketepatan Dan Keakuratan Pengungkapan Forward-Looking Information. Diponegoro Journal of Accounting, 7(4), 1–15.
Muliawati, I. A. P. Y., & Karyada, I. P. F. (2020). Pengaruh Leverage dan Capital Intensity terhadap Agresivitas Pajak dengan Komisaris Independen Sebagai Variabel Pemoderasi (Studi pada Perusahaan Manufaktur Sektor Industry Barang dan Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018). Hita Akuntansi Dan Keuangan, 2016, 16–31. http://dx.doi.org/10.26623/slsi.v18i2.2301
Mustika. (2017). Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Profitabilitas, Leverage, Capital Intensity, dan Kepemilikan Keluarga Terhadap Agresivitas Pajak. JOM Fekon, 4(1), 1886–1900.
Nuryatun, & Mulyani, S. D. (2020). The Role of Independent Commissioners in Moderating The Effect of Transfer Pricing, Capital Intensity and Profitability Towards Tax Aggressivity. Indonesian Management AndAccounting Research, 19(2), 181–2014. https://www.trijurnal.trisakti.ac.id/index.php/imar/article/view/7561/pdf
Pattiasina, V., Tammubua, M. H., Numberi, A., Patiran, A., & Temalagi, S. (2019). Capital Intensity and tax avoidance. International Journal of Social Sciences and Humanities, 3(1), 58–71. https://doi.org/10.29332/ijssh.v3n1.250
Pratama, I., & Suryarini, T. (2020). The Role of Independent Commissioners in Moderating the Effect of Capital Intensity, Inventory Intensity, and Profitability on Tax Aggressiveness. Accounting Analysis Journal, 9(3), 208–214. https://doi.org/10.25105/imar.v19i2.7561
Rachmawati, D., & Pinem, D. B. (2015). PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN. Jurnal EQUITY UPN Veteran Jakarta, 18(1), 1–18.
Sinaga, C. H., & Suardikha, I. M. S. (2019). Pengaruh Leverage dan Capital Intensity pada Tax Avoidance dengan Proporsi Komisaris Independen sebagai Variabel Pemoderasi. E-Jurnal Akuntansi, 27, 1. https://doi.org/10.24843/eja.2019.v27.i01.p01
Siregar, R. (2016). Pengaruh Karakteristik Perusahaan Terhadap Penghindaran Pajak pada Perusahaan Manufaktur di BEI. Jurnal Ilmu Dan Riset Akuntansi, 5(2), 2460–0585.
Sugiyono, P. D. (2019). Metode Penelitian Kuantitatif, Kualitatif dan R&D (P. D. Sugiyono (ed.)). ALFABETA, CV.
Sumantri, F. A., Kusnawan, A., & Anggraeni, R. D. (2022). The Effect Of Capital Intensity, Sales Growth, Leverage On Tax Avoidance And Profitability As Moderators. Primanomics : Jurnal Ekonomi Dan Bisnis, 20(1), 1–18. http://128.199.213.233/index.php/asset/article/view/679
Suyanto, K. D., & Supramono. (2012). Likuiditas, Leverage, Komisaris Independen, Dan Manajemen Laba Terhadap Agresivitas Pajak Perusahaan. Jurnal Keuangan Dan Perbankan, 16(2), 167–177. http://jurkubank.wordpress.com
Sukmawati, F. dan C. R. (2016). Pengaruh Likuiditas dan Leverage terhadap Agresivitas Pajak Perusahaan. Conference On Management and Behavioral Studies.
Sumantri, F. A., Kusnawan, A., & Anggraeni, R. D. (2022). The Effect Of Capital Intensity, Sales Growth, Leverage On Tax Avoidance And Profitability As Moderators. Primanomics : Jurnal Ekonomi Dan Bisnis, 20(1), 1–18. http://128.199.213.233/index.php/asset/article/view/679
Published
2023-11-30
How to Cite
TANJAYA, Ryo Dwantara; JATI, I Ketut.
Leverage, Capital Intensity, dan Agresivitas Pajak dengan Komisaris Independen sebagai Variabel Pemoderasi.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 11, p. 2967-2980, nov. 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/85930>. Date accessed: 09 may 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i11.p11.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
