Ukuran Perusahaan, Umur Perusahaan, Pertumbuhan Penjualan, Kepemilikan Manajerial dan Penghindaran Pajak

Wulandari, Trisninik Ratih; Purnomo, Leo Joko

doi:10.20961/jab.v21i1.626

Cited by 9 publications

(22 citation statements)

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“…Hal ini kemungkinan dapat mengacu pada tindakan agresivitas pajak untuk memperbaiki likuiditas perusahaan (Herlinda and Rahmawati, 2021) Ukuran perusahaan menggambarkan besarnya aset yang dikelola perusahaan. Perusahaan besar memiliki aktivitas dan operasional yang lebih kompleks dibandingkan perusahaan yang kecil (Wulandari and Purnomo, 2021). Perusahaan berskala besar berpontensi dalam melakukan penghindaran pajak untuk menurunkan ETR perusahaan yang artinya praktik penghindaran pajak yang dilakukan perusahaan semakin meningkat.…”

Section: Pengaruh Likuiditas Terhadap Agresivitas Pajakunclassified

Determinan Agresivitas Pajak pada Perusahaan Properti Dan Real Estate di Bursa Efek Indonesia

Putri

Nuswandari²

2023

Ekonomis

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Tax aggressiveness is an act of manipulating taxable income by companies through tax planning, both legally, namely tax advoidance, and illegally, namely tax evasion. The company's goal of carrying out tax aggressiveness is to minimize the tax burden by making it legal, illegal or both. This study aims to examine the influence of fixed asset intensity, inventory intensity, leverage, liquidity and company size on tax aggressiveness in property and real estate sector companies listed on the Indonesia Stock Exchange in 2017-2021. Sampling in this study using purposive sampling method. Data analysis in this study used multiple linear regression analysis. The results showed that preparation intensity had a positive and significant effect on tax aggressiveness, while leverage had a significant negative effect on tax aggressiveness. As long as the intensity of fixed assets, liquidity and company size have no effect on tax aggressiveness.

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Section: Pengaruh Likuiditas Terhadap Agresivitas Pajakunclassified

Determinan Agresivitas Pajak pada Perusahaan Properti Dan Real Estate di Bursa Efek Indonesia

Putri

Nuswandari²

2023

Ekonomis

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“…Hal ini menimbulkan beban yang berasal dari pajak menjadi besar pada perusahaan. Peningkatan beban yang berasal dari perpajakan membuat perusahaan menjadi terdorong untuk mengurangi beban pajaknya melalui tax avoidance (Wulandari & Purnomo, 2021).…”

Section: Hubungan Antar Variabel: Corporate Social Responsibility Ter...unclassified

“…Hasil ini didukung olehKiesewetter & Manthey (2017),Chandra & Cintya (2021) danTanjaya & Nazir (2021). Namun dari penelitian oleh Dimas Prihandana Jati & Murwaningsari (2020),Wulandari & Purnomo (2021), dan Hendi & Fanny (2022) bertentangan dengan hasil yang diperoleh peneliti. Nilai Prob.…”

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Pengaruh Corporate Social Responsibility Terhadap Tax Avoidance Perusahaan Yang Terdaftar Di Bursa Efek Indonesia

Stefhanie¹,

Dewi

2022

eCo-Buss

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This research was conducted because of the contrasting desires between the government and taxpayers. The desire to optimize tax payments is carried out by the government while the desire to minimize tax payments is carried out by taxpayers because tax payments can reduce company income, thus giving rise to the intention of tax avoidance practices. The purpose of this study was to determine the effect of corporate social responsibility on tax avoidance in 240 Indonesian stock exchange companies from 2017-2021. Tax avoidance uses the current etr formula as a measure of the variable. This study uses quantitative data with the determination of the sample used is the purposive sampling method. The data analysis technique used is panel regression and uses two programs for data management. The results of the influence of variables in research on tax avoidance, namely corporate social responsibility as an independent variable has an insignificant effect, the control variable is company size, net cash from operating activities has a significant negative effect, sales growth has a significant positive effect, return of assets, leverage, plant, property and equipment, and intangible assets have a insignificant effect

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“…Penelitian ini menggunakan perusahaan manufaktur sebagai objek penelitiannya. Alasan peneliti menggunakan perusahaan manufaktur sebagai objek penelitian adalah karena dari jenis perusahaan tersebut masih banyak kasus yang melakukan penghindaran pajak (Wulandari & Purnomo, 2021). Menurut Tax Justice Network, negara Indonesia mengalami kerugian sebesar Rp 68,7 trilyun per tahun, hal ini disebabkan karena wajib pajak di Indonesia melakukan penghindaran pajak.…”

Section: Tabel 1 Pertumbuhan Pbd Dalam (Persen)unclassified

Faktor-Faktor Yang Mempengaruhi Tax Avoidance Sebelum Dan Selama Pandemi Covid-19

Halim,

Yohanes

2022

akunukd

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The purpose of this research is to obtain empirical evidence on these factors are the variables of commisioner independent, committe audit, profitability, leverage, company size, sales growth and tax avoidance. The population of this research is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2018 to 2020. There were 168 manufacturing companies that are listed from 2018 to 2020. Samples are obtained through purposive sampling method. The sample taken for this research is 70 companies, so that the total data used as the research sample was 210. The analysis method used in this research is multiple regression.This results of this research that profitability and leverage have a significant influence on tax avoidance. Meanwhile, commisioner independent, audit committee, company size, sales growth has no effect on tax avoidance. Profitability has an effect on tax avoidance because if the company has a high profit, the company will try to reduce tax expense by tax avoidance, so that the profit earned by the company can still be maximized. The results of this study are in line with agency theory which states that managers have the hope of being able to increase profits or high company profitability because of the benefits obtained, namely getting compensation from the principal (company owner). The principal does not want the company to do tax avoidance, but the manager wants to do it to keep getting optimal profit so that the manager can get compensation from the principal. Leverage has an effect on tax avoidance because the increasing level of corporate debt will increase the amount of debt from third parties, with an increase in the amount of debt it will increase interest costs and will make the tax expense paid decreases. So that the use of debt by the company can be used for tax savings by obtaining incentives in the form of interest expense which will be a deduction from taxable income. The results of this study are in line with the trade off theory which states that if a company uses debt as its financial funding, it will provide benefits to reduce the company’s tax costs, because according to the company, debt has a fixed burden, namely interest costs. Interest costs are part of the burden that reduces the company’s taxable income (deductible expense) so that using debt will provide a positive relationship with tax avoidance actions taken by the company. Keywords: Tax Avoidance, Profitability, Leverage, Sales Growth, Size, Independent Commissioners, Audit Committe.

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Ukuran Perusahaan, Umur Perusahaan, Pertumbuhan Penjualan, Kepemilikan Manajerial dan Penghindaran Pajak

Cited by 9 publications

References 0 publications

Determinan Agresivitas Pajak pada Perusahaan Properti Dan Real Estate di Bursa Efek Indonesia

Determinan Agresivitas Pajak pada Perusahaan Properti Dan Real Estate di Bursa Efek Indonesia

Pengaruh Corporate Social Responsibility Terhadap Tax Avoidance Perusahaan Yang Terdaftar Di Bursa Efek Indonesia

Faktor-Faktor Yang Mempengaruhi Tax Avoidance Sebelum Dan Selama Pandemi Covid-19

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