Faktor-Faktor Yang Mempengaruhi Agresivitas Pajak

Abstract

The purpose of this study was to determine the effect of capital intensity, leverage, and corporate social responsibility on tax aggressiveness with corporate governance as a moderating variable. This research was conducted on Healthcare companies listed on the Indonesia Stock Exchange for the period 2019-2021. The number of samples in this study was 36 samples using the purposive sampling method in sampling. The data used are in the form of annual report data and financial statements of health companies listed on the Indonesia Stock Exchange. The data analysis technique used in this study is multiple linear analysis with the STATA program. The results show that capital intensity has a positive effect on tax aggressiveness

Good Corporate Governance Effectiveness Mechanism, Special Relationship Transactions, and Leverage on Tax Aggressiveness

“…The effectiveness of the audit committee in reducing tax aggressiveness does not appear to be significant because the average CETR of manufacturing companies listed on the IDX is 22% which is still within a reasonable range based on tax regulations in Indonesia. The results of this study are in line with Meanwhile (Cahyono et al, 2016;Gloria & Apriwenni, 2020;Kusuma & Firmansyah, 2018;Migang & Rivia Dina, 2022;Novitasari et al, 2017;Sarpingah & Purba, 2019;Wayan, 2022; the results of their research show that the implementation of good corporate governance (GCG) mechanisms by proxy audit committee activity does not show a significant effect on tax aggressiveness. Manufacturing companies listed on the IDX in 2017-2021 show that 68% of companies have met the formal legal requirements according to Financial Services Authority Regulation No.55/POJK.04/2015 Article 13 which requires the audit committee to hold regular meetings of at least 1 (one) times in 3 (three) months or meeting activities are held six times in one year.…”

The Effect of Gender Diversity and Tax Aggressiveness on Profitability in Mining Sub-Sector Companies listed on the IDX for the 2017-2022 Period

“…Tax aggressiveness, as elucidated by Sari and Rahayu (2020), involves employing tax planning techniques to reduce tax payments, commonly referred to as tax avoidance. Wayan (2022) characterizes tax aggressiveness as a deliberate endeavor to manipulate a company's taxable profit through tax planning, utilizing both legal methods (tax avoidance) and illegal practices (tax evasion). The evaluation of tax avoidance in this study utilizes the Effective Tax Rate (ETR), a metric commonly employed in existing literature.…”

“…Beyond gender diversity, another crucial factor impacting company profitability is tax aggressiveness. Tax aggressiveness, as described by Wayan (2022), involves manipulating a company's taxable profit through tax planning, employing legal (tax avoidance) or illegal (tax evasion) methods. Yuliani and Visiana (2022) elaborate that companies engaging in tax aggressiveness typically witness improvements in performance.…”