The Influence of Capital Intensity, Firm Size, and Leverage on Tax Avoidance on Companies Registered in Jakarta Islamic Index

Kalbuana, Nawang; Solihin, Solihin; Yohana, Yohana; Yanti, Devia Rahma

doi:10.29040/ijebar.v4i03.1330

Cited by 15 publications

(33 citation statements)

References 2 publications

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“…a high level of corporate capital intensity will indicate a low effective tax rate, thus indicating that the company's tax avoidance is high (Monika & Noviari, 2021). Dwiyanti & Jati (2019) and Kalbuana et al (2020) stated that capital intensity influenced tax avoidance. This means that the high capital intensity of corporate will lead to an increase in corporate tax avoidance.…”

Section: Capital Intensitymentioning

confidence: 99%

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The Influence of Thin Capitalization, Capital Intensity, and Earnings Management on Tax Avoidance with Tax Havens Country as Moderator

Amni¹,

Fitrios²,

Silfi³

2023

IJSB

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Tax avoidance is an act or effort taken by the taxpayer to reduce the amount of tax payable in a legal way, namely by utilizing the gray area contained in the applicable tax laws and regulations. In theory, tax avoidance is allowed only that includes acceptable tax avoidance. But the fact is, a lot of tax avoidance that occurs is unacceptable tax avoidance which can be detrimental to the state. The purpose of this research was to examine the influence of thin capitalization, capital intensity, and earnings management on tax avoidance with tax havens country as moderators. The population of this research is multinational companies that were listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The sampling technique used was the purposive sampling of 29 companies with a total sample of 145 samples selected based on predetermined criteria. The data analysis technique in this study used multiple linear regression analysis with SPSS Statistics V22.0. The results showed that thin capitalization influenced tax avoidance, capital intensity influenced tax avoidance, and earnings management influenced tax avoidance. Other results show that tax havens country moderates the influence of thin capitalization and earnings management on tax avoidance, but tax havens country does not moderate the influence of capital intensity on tax avoidance.

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Section: Capital Intensitymentioning

confidence: 99%

“…Capital intensity in this research is measured by using a fixed asset intensity ratio proxy. This measurement too previously used in a study conducted by Kalbuana et al (2020); Nadhifah & Arif (2020); Henny (2019) with the formula as follows :…”

Section: Capital Intensitymentioning

confidence: 99%

The Influence of Thin Capitalization, Capital Intensity, and Earnings Management on Tax Avoidance with Tax Havens Country as Moderator

Amni¹,

Fitrios²,

Silfi³

2023

IJSB

View full text Add to dashboard Cite

show abstract

“…Laba yang meningkat membuat perusahaan dapat membayar pajak semakin tinggi (Anjarsari & Nuryati, 2018). Sejalan dengan penelitian Sahrir et al, (2021) Pengaruh Capital Intensity Pengaruh Terhadap Tax Avoidance Kalbuana et al,(2020) menjelaskan capital intencity sering dikaitkan dengan jumlah modal yang dimiliki perusahaan dalam bentuk aset tetap dan persediaan. Dikaitkan dengan teori agensi yang menjelaskan tentang hubungan kerja antara pemilik perusahaan (pemegang saham) dan manajemen yang bertugas mengoprasionalkan persuahaan dengan mengelolah aset tetap (Alghifari et al, 2020).…”

Section: Pengaruh Profitabilitas Berpengaruh Terhadap Tax Advoidanceunclassified

“…Perusahaan yang memiliki tingkat capital intensity tinggi di indikasikan melakukan tindakan tax avoidance. Hal ini sejalan dengan penelitian Solihin et al,(2020) bahwa capital intensity berpengaruh negatif terhadap tax avoidance. H5 : Capital intensity berpengaruh negatif terhadap tax avoidance.…”

Section: Pengaruh Profitabilitas Berpengaruh Terhadap Tax Advoidanceunclassified

Profitabilitas, Capital Intensity, Dan Tax Advoidance: Komite Audit Sebagai Pemediasi (Study Empiris Perusahaan Manufaktur Periode 2018-2021)

Sangadji¹

2022

Litera

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Tujuan : penelitian ini bertujuan untuk memperoleh bukti empiris pengaruh profitabilitas, capital intencity dan tax avoidance komite audit sebagai pemediasi. Metode: Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari perusahaan manufaktur terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018 – 2021. Penelitian ini menggunakan pengujian analisis regresi linear berganda dan metode uji sobel. Temuan: Dari hasil penelitian ini menujukan bahwa profitabilitas berpengaruh positif terhadap komite audit, capital intencity berpengaruh positif terhadap komite audit, kimte audit tidak berpengaruh positif terhadap tax avoidance, profitabilitas berpengaruh negatif terhadap tax avoidance, capital intencity berpengaruh positif terhadap tax avoidance, profitabilitas berpengaruh positif terhadap tax avoidance melalui komite audit, capital intencity tidak berpengaruh positif terhadap tax avoidance melalui komite audit. Kebaruan: Kebaruan penelitian ini dengan menggunakan metode penelitian yang berbeda dengam menjadikan komite audit sebagai pemediasi. kata kunci: profitabilitas, capital intencity, komite audit, tax avoidance

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“…Sebuah penelitian menguraikan hasil bahwa variabel leverage dan tax avoidance memiliki pengaruh positif Sulaeman, 2021;Ayuningtyas & Sujana, 2018). Hal ini berbeda dengan penelitian lain menghasilkan variabel leverage berdampak negatif pada penghindaran pajak (Dewi & Noviari, 2017;Kalbuana et al, 2020). Sedangkan penelitian lain menguraikan bahwa tidak terdapat pengaruh variabel leverage dengan penghindaran pajak (Rahmadani et al, 2020;Tanjaya & Nazir, 2022;Agustina & Aris, n.d.;Stawati, 2020a).…”

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Profitability, Leverage, dan Tax Avoidance Perusahaan Tambang di Indonesia

Rakhmawati

Restuti

2022

AKTSAR

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This study investigates the effects profitability and leverage on tax avoidance. This study used a quantitative approach supported by secondary data. The population of this study comprises all mining companies listed on the Indonesian Sharia Stock Index (ISSI). The sample was 11 companies according to the specified criteria selected by the purposive sampling method. Based on a panel data regression analysis, the results of this study indicate that profitability and leverage negatively affects tax avoidance. Overall, the model supported that profitability and leverage significantly affect tax avoidance. According to the analysis, where the tendency of tax avoidance is more influenced by profitability, the implications for a government policy related to tax avoidance practices are concentrated on the profitability aspect.

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The Influence of Capital Intensity, Firm Size, and Leverage on Tax Avoidance on Companies Registered in Jakarta Islamic Index

Cited by 15 publications

References 2 publications

The Influence of Thin Capitalization, Capital Intensity, and Earnings Management on Tax Avoidance with Tax Havens Country as Moderator

The Influence of Thin Capitalization, Capital Intensity, and Earnings Management on Tax Avoidance with Tax Havens Country as Moderator

Profitabilitas, Capital Intensity, Dan Tax Advoidance: Komite Audit Sebagai Pemediasi (Study Empiris Perusahaan Manufaktur Periode 2018-2021)

Profitability, Leverage, dan Tax Avoidance Perusahaan Tambang di Indonesia

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