Ukuran Perusahaan Memoderasi Pengaruh Profitability dan Capital Intensity terhadap Tax Avoidance
Abstract
The aim of this research is to empirically prove profitability and capital intensity which influence tax avoidance with company size as a moderating variable. Manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021 were selected as the population in this study. Data in the study were analyzed using multiple linear regression analysis techniques and moderated regression analysis. The results of the research conducted show that profitability has a negative effect on tax avoidance. Capital intensity has a negative effect on tax avoidance. Empirically, the effect of profitability on tax avoidance can be strengthened by company size. The effect of capital intensity on tax avoidance cannot be strengthened by company size.
Keywords: Profitability; Capital Intensity; Firm Size; Tax Avoidance.
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References
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Anindyka, D., Pratomo, D., & Kurnia. (2018). Pengaruh Leverage (DAR), Capital Intensity, dan Inventory Intensity terhadap Tax Avoidance (Studi Pada Perusahaan Makanan dan Minuan di Bursa Efek Indonesia (BEI) Tahun 2011-2015). E-Proceeding of Management, 5(1), 713–719.
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Cahyati, I. S., Muhsin, & Suharto, A. B. (2017). Profitabilitas, Leverage, Likuiditas & Tax Avoidance: Kasus Perusahaan Pertambangan yang Terdaftar Di Jakarta Islamic Index. Jurnal EKUBIS (Ekonomi, Keuangan Dan Bisnis), 2(1), 41–53.
Darmayanti, P. P. B., & Merkusiwati, N. K. L. A. (2019). Pengaruh Ukuran Perusahaan, Profitabilitas, Koneksi Politik dan Pengungkapan Corporate Social Responsibility Pada Tax Avoidance. E-Jurnal Akuntansi, 26, 1992–2019. https://doi.org/10.24843/eja.2019.v26.i03.p12
Darsani, P. A., & Sukartha, I. M. (2021). The Effect of Institutional Ownership, Profitability, Leverage and Capital Intensity Ratio on Tax Avoidance. American Journal of Humanities and Social Sciences Research (AJHSSR), 5(1), 13–22. https://www.ajhssr.com/wp-content/uploads/2021/01/C215011322.pdf
Dwiyanti, I. A. I., & Jati, I. K. (2019). Pengaruh Profitabilitas, Capital Intensity, dan Inventory Intensity pada Penghindaran Pajak. Jurnal Akuntansi, 27(3), 2293–2321. https://doi.org/10.24843/EJA.2019.v27.i03.p24
Faradisty, A., Hariyani, E., & Wiguna, M. (2019). The effect of corporate social responsibility, profitability, independent commissioners, sales growth and capital intensity on tax avoidance. Journal of Contemporary Accounting, 1(3), 153–160. https://doi.org/10.20885/jca.vol1.iss3.art3
Jensen, M. C., & Meckling, W. H. (1976). Theory of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. Journal of Financial Economics 3, 3(4), 305–306. https://doi.org/10.1177/0018726718812602
Mahrani, S. (2019). Corporate Governance, Profitability, And Liquidity Against Tax Avoidance in Mining Companies Registered On The Indonesia Stock Exchange In 2012-2016. Journal of Finance and Accounting, 10(11), 68–78. https://doi.org/10.7176/RJFA
Marlinda, D. E., Titisari, K. H., & Masitoh, E. (2020). Pengaruh Gcg, Profitabilitas, Capital Intensity, dan Ukuran Perusahaan terhadap Tax Avoidance. Ekonomis: Journal of Economics and Business, 4(1), 39–47. https://doi.org/10.33087/ekonomis.v4i1.86
Maulana, Marwa, T., & Wahyudi, T. (2018). The Effect of Transfer Pricing, Capital Intensity and Financial Distress on Tax Avoidance with Firm Size as Moderating Variables. Modern Economics, 11(1), 122–128. https://doi.org/10.31521/modecon.V11(2018)-20
Muharikah, R., Sunarta, K., & Alipudin, A. (2019). Ratio Terhadap Penghindaran Pajak Dengan Ukuran Perusahaan Sebagai Variabel Moderating Pada Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019.
Park, S. (2018). Related Party Transactions and Tax Avoidance of Business Groups. 2009. https://doi.org/10.3390/su10103571
Prabowo, I. C. (2020). Capital Structure, Profitability, Firm Size and Corporate Tax Avoidance: Evidence from Indonesia Palm Oil Companies. Business Economic, Communication, and Social Sciences (BECOSS) Journal, 2(1), 97–103. https://doi.org/10.21512/becossjournal.v2i1.6064
Pratama, A. D., & Larasati, A. Y. (2021). Pengaruh Transfer Pricing Dan Capital Intensity Terhadap Tax Avoidance (Studi Kasus Pada Perusahaan Manufaktur Sektor Pertambangan Subsektor Produsen Batubara yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2015-2019). Jurnal Riset Akuntansi Dan Perbankan, 15(2), 497–516.
Prawati, L. D., & Hutagalung, J. P. U. (2020). the Effect of Capital Intensity, Executive Characteristics, and Sales Growth on Tax Avoidance. Journal of Applied Finance & Accounting, 7(2), 1–8. https://doi.org/10.21512/jafa.v7i2.6378
Putra, N. T., & Jati, I. K. (2018). Ukuran Perusahaan Sebagai Variabel Pemoderasi Pengaruh Profitabilitas pada Penghindaran Pajak. E-Jurnal Akuntansi, 25, 1234. https://doi.org/10.24843/eja.2018.v25.i02.p16
Safitri, K. A., & Muid, D. (2020). Pengaruh Pengungkapan Corporate Social Responsibility, Profitabilitas, Leverage, Capital Intensity dan Ukuran Perusahaan terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018). Diponegoro Journal of Accounting, 9(4), 1–11. http://ejournal-s1.undip.ac.id/index.php/accounting
Sahrir, S., Syamsuddin, S., & Sultan, S. (2021). Pengaruh Koneksi Politik, Intensitas Aset Tetap, Komisaris Independen, Profitabilitas Dan Leverage Terhadap Tax Avoidance. Jurnal Penelitian Ekonomi Akuntansi (JENSI), 5(1), 14–30. https://doi.org/10.33059/jensi.v5i1.3517
Saputra, A. W., Suwandi, M., & Suhartono. (2020a). Pengaruh Leverage dan Capital Intensity Terhadap Tax Avoidance Dengan Ukuran Perusahaan Sebagai Variabel Moderasi. Jurnal Akuntansi, 1(2), 29–47.
Saputra, A. W., Suwandi, M., & Suhartono. (2020b). Pengaruh Leverage dan Capital Intensity Terhadap Tax Avoidance Dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi pada Perusahaan Tambang yang terdaftar di Bursa Efek Indonesia tahun 2017-2019). ISAFIR; Islamic Accounting and Finance Review, 1(2), 29–47.
Sari, M., & Devi, H. P. (2018). Pengaruh Corporate Governance Dan Profitabilitas Terhadap Tax Avoidance. Jurnal, 2(2), 298–306.
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), 1–32. https://doi.org/10.24843/eja.2019.v27.i01.p01
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), 76–83. https://doi.org/10.24198/jaab.v3i2.28624
Sunarto, S., Widjaja, B., & Oktaviani, R. M. (2021). The Effect of Corporate Governance on Tax Avoidance: The Role of Profitability as a Mediating Variable. Journal of Asian Finance, Economics and Business, 8(3), 217–227. https://doi.org/10.13106/jafeb.2021.vol8.no3.0217
Suripto. (2021). Pengaruh Corporate Social Responsibility, Kualitas Audit dan Manajamen Laba terhadap Tax Avoidance pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia. Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 5(1), 1651–1672.
Susilowati, A., Dewi, R. R., & Wijayanti, A. (2020). Faktor-Faktor yang Mempengaruhi Tax Avoidance. Jurnal Ilmiah Universitas Batanghari Jambi, 20(1), 131–136. https://doi.org/10.33087/jiubj.v20i1.808
Wahyuni, L., Fahada, R., & Atmaja, B. (2017). The Effect of Business Strategy, Leverage, Profitability and Sales Growth on Tax Avoidance. Indonesian Management and Accounting Research, 16(2), 67–80. https://doi.org/10.25105/imar.v16i2.4686
Warga Dalam, W. W., & Novriyanti, I. (2020). Faktor-Faktor yang Mempengaruhi Penghindaran Pajak. Journal of Applied Accounting and Taxation, 5(1), 24–35. https://doi.org/10.30871/jaat.v5i1.1862
www.idx.co.id
www.kemenkeu.go.id
Amiah, N. (2022). Profitabilitas, Intensitas Modal Dan Penghindaran Pajak : Ukuran Perusahaan Sebagai Variabel Pemoderasi. Jurnal Literasi Akuntansi, 2(1), 63–73. https://doi.org/10.55587/jla.v2i1.13
Anggraini, F., Astri, N. D., & Minovia, A. F. (2020). Pengaruh Strategi Bisnis, Capital Intensity dan Multinationality terhadap Tax Avoidance. Akuntansi, 14(2), 36–43.
Anindyka, D., Pratomo, D., & Kurnia. (2018). Pengaruh Leverage (DAR), Capital Intensity, dan Inventory Intensity terhadap Tax Avoidance (Studi Pada Perusahaan Makanan dan Minuan di Bursa Efek Indonesia (BEI) Tahun 2011-2015). E-Proceeding of Management, 5(1), 713–719.
Aryatama, M. I., & Raharja, S. (2021). The Effect of Capital Intensity, Corporate Social Responsibility, and Profitability on Tax Avoidance (In Manufacturing Companies Industry of Food & Beverage Sub Sectors Listed on Indonesia Stock Exchange 2015-2020). Diponegoro Journal of Accounting, 10(4), 1–15. http://ejournal-s1.undip.ac.id/index.php/accounting
Aulia, N., & Purwasih, D. (2022). Pengaruh Kepemilikan Institusional dan Capital Intensity Terhadap Tax Avoidancedengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Sektor Property dan Real Estate Yang Terdaftar di BEI Tahun 2016-2020). Jurnal Revenue Jurnal Akuntansi, 3(2), 395–405.
Bandaro, L. A. S., & Ariyanto, S. (2020). Pengaruh Profitabilitas, Ukuran Perusahaan, Leverage, Kepemilikan Manajerial Dan Capital Intensity Ratio Terhadap Tax Avoidance. Ultimaccounting : Jurnal Ilmu Akuntansi, 12(2), 320–331. https://doi.org/10.31937/akuntansi.v12i2.1883
Cahyati, I. S., Muhsin, & Suharto, A. B. (2017). Profitabilitas, Leverage, Likuiditas & Tax Avoidance: Kasus Perusahaan Pertambangan yang Terdaftar Di Jakarta Islamic Index. Jurnal EKUBIS (Ekonomi, Keuangan Dan Bisnis), 2(1), 41–53.
Darmayanti, P. P. B., & Merkusiwati, N. K. L. A. (2019). Pengaruh Ukuran Perusahaan, Profitabilitas, Koneksi Politik dan Pengungkapan Corporate Social Responsibility Pada Tax Avoidance. E-Jurnal Akuntansi, 26, 1992–2019. https://doi.org/10.24843/eja.2019.v26.i03.p12
Darsani, P. A., & Sukartha, I. M. (2021). The Effect of Institutional Ownership, Profitability, Leverage and Capital Intensity Ratio on Tax Avoidance. American Journal of Humanities and Social Sciences Research (AJHSSR), 5(1), 13–22. https://www.ajhssr.com/wp-content/uploads/2021/01/C215011322.pdf
Dwiyanti, I. A. I., & Jati, I. K. (2019). Pengaruh Profitabilitas, Capital Intensity, dan Inventory Intensity pada Penghindaran Pajak. Jurnal Akuntansi, 27(3), 2293–2321. https://doi.org/10.24843/EJA.2019.v27.i03.p24
Faradisty, A., Hariyani, E., & Wiguna, M. (2019). The effect of corporate social responsibility, profitability, independent commissioners, sales growth and capital intensity on tax avoidance. Journal of Contemporary Accounting, 1(3), 153–160. https://doi.org/10.20885/jca.vol1.iss3.art3
Jensen, M. C., & Meckling, W. H. (1976). Theory of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. Journal of Financial Economics 3, 3(4), 305–306. https://doi.org/10.1177/0018726718812602
Mahrani, S. (2019). Corporate Governance, Profitability, And Liquidity Against Tax Avoidance in Mining Companies Registered On The Indonesia Stock Exchange In 2012-2016. Journal of Finance and Accounting, 10(11), 68–78. https://doi.org/10.7176/RJFA
Marlinda, D. E., Titisari, K. H., & Masitoh, E. (2020). Pengaruh Gcg, Profitabilitas, Capital Intensity, dan Ukuran Perusahaan terhadap Tax Avoidance. Ekonomis: Journal of Economics and Business, 4(1), 39–47. https://doi.org/10.33087/ekonomis.v4i1.86
Maulana, Marwa, T., & Wahyudi, T. (2018). The Effect of Transfer Pricing, Capital Intensity and Financial Distress on Tax Avoidance with Firm Size as Moderating Variables. Modern Economics, 11(1), 122–128. https://doi.org/10.31521/modecon.V11(2018)-20
Muharikah, R., Sunarta, K., & Alipudin, A. (2019). Ratio Terhadap Penghindaran Pajak Dengan Ukuran Perusahaan Sebagai Variabel Moderating Pada Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019.
Park, S. (2018). Related Party Transactions and Tax Avoidance of Business Groups. 2009. https://doi.org/10.3390/su10103571
Prabowo, I. C. (2020). Capital Structure, Profitability, Firm Size and Corporate Tax Avoidance: Evidence from Indonesia Palm Oil Companies. Business Economic, Communication, and Social Sciences (BECOSS) Journal, 2(1), 97–103. https://doi.org/10.21512/becossjournal.v2i1.6064
Pratama, A. D., & Larasati, A. Y. (2021). Pengaruh Transfer Pricing Dan Capital Intensity Terhadap Tax Avoidance (Studi Kasus Pada Perusahaan Manufaktur Sektor Pertambangan Subsektor Produsen Batubara yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2015-2019). Jurnal Riset Akuntansi Dan Perbankan, 15(2), 497–516.
Prawati, L. D., & Hutagalung, J. P. U. (2020). the Effect of Capital Intensity, Executive Characteristics, and Sales Growth on Tax Avoidance. Journal of Applied Finance & Accounting, 7(2), 1–8. https://doi.org/10.21512/jafa.v7i2.6378
Putra, N. T., & Jati, I. K. (2018). Ukuran Perusahaan Sebagai Variabel Pemoderasi Pengaruh Profitabilitas pada Penghindaran Pajak. E-Jurnal Akuntansi, 25, 1234. https://doi.org/10.24843/eja.2018.v25.i02.p16
Safitri, K. A., & Muid, D. (2020). Pengaruh Pengungkapan Corporate Social Responsibility, Profitabilitas, Leverage, Capital Intensity dan Ukuran Perusahaan terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018). Diponegoro Journal of Accounting, 9(4), 1–11. http://ejournal-s1.undip.ac.id/index.php/accounting
Sahrir, S., Syamsuddin, S., & Sultan, S. (2021). Pengaruh Koneksi Politik, Intensitas Aset Tetap, Komisaris Independen, Profitabilitas Dan Leverage Terhadap Tax Avoidance. Jurnal Penelitian Ekonomi Akuntansi (JENSI), 5(1), 14–30. https://doi.org/10.33059/jensi.v5i1.3517
Saputra, A. W., Suwandi, M., & Suhartono. (2020a). Pengaruh Leverage dan Capital Intensity Terhadap Tax Avoidance Dengan Ukuran Perusahaan Sebagai Variabel Moderasi. Jurnal Akuntansi, 1(2), 29–47.
Saputra, A. W., Suwandi, M., & Suhartono. (2020b). Pengaruh Leverage dan Capital Intensity Terhadap Tax Avoidance Dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi pada Perusahaan Tambang yang terdaftar di Bursa Efek Indonesia tahun 2017-2019). ISAFIR; Islamic Accounting and Finance Review, 1(2), 29–47.
Sari, M., & Devi, H. P. (2018). Pengaruh Corporate Governance Dan Profitabilitas Terhadap Tax Avoidance. Jurnal, 2(2), 298–306.
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), 1–32. https://doi.org/10.24843/eja.2019.v27.i01.p01
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), 76–83. https://doi.org/10.24198/jaab.v3i2.28624
Sunarto, S., Widjaja, B., & Oktaviani, R. M. (2021). The Effect of Corporate Governance on Tax Avoidance: The Role of Profitability as a Mediating Variable. Journal of Asian Finance, Economics and Business, 8(3), 217–227. https://doi.org/10.13106/jafeb.2021.vol8.no3.0217
Suripto. (2021). Pengaruh Corporate Social Responsibility, Kualitas Audit dan Manajamen Laba terhadap Tax Avoidance pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia. Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 5(1), 1651–1672.
Susilowati, A., Dewi, R. R., & Wijayanti, A. (2020). Faktor-Faktor yang Mempengaruhi Tax Avoidance. Jurnal Ilmiah Universitas Batanghari Jambi, 20(1), 131–136. https://doi.org/10.33087/jiubj.v20i1.808
Wahyuni, L., Fahada, R., & Atmaja, B. (2017). The Effect of Business Strategy, Leverage, Profitability and Sales Growth on Tax Avoidance. Indonesian Management and Accounting Research, 16(2), 67–80. https://doi.org/10.25105/imar.v16i2.4686
Warga Dalam, W. W., & Novriyanti, I. (2020). Faktor-Faktor yang Mempengaruhi Penghindaran Pajak. Journal of Applied Accounting and Taxation, 5(1), 24–35. https://doi.org/10.30871/jaat.v5i1.1862
www.idx.co.id
www.kemenkeu.go.id
Published
2023-08-30
How to Cite
DEWI, Ni Kadek Karisma; MERKUSIWATI, Ni Ketut Lely Aryani.
Ukuran Perusahaan Memoderasi Pengaruh Profitability dan Capital Intensity terhadap Tax Avoidance.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 8, p. 2145-2159, aug. 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/98889>. Date accessed: 19 nov. 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i08.p13.
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