Apakah aggressive tax avoidance dipengaruhi oleh kapabilitas perusahaan di Indonesia ?

Authors

  • Rollis Ayu Ditasari Universitas PGRI Madiun
  • Sendy Dwi Haryanto Universitas PGRI Madiun

DOI:

https://doi.org/10.25273/inventory.v7i2.17729

Keywords:

Ukuran Perusahaan, Aggressive tax Avoidance, GAAP ETR, Current ETR

Abstract

Tujuan dari penelitian ini adalah menganalisis pengaruh kapabilitas perusahaan (firm fize) terhadap aggressive tax avoidance yang diukur dengan GAAP ETR dan Current ETR. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di BEI selama kurun waktu 2019 hingga 2022 sebanyak 143 perusahaan. Teknik sampel yang digunakan dalam penelitian ini adalah  purposive sampling. Sampel yang digunakan sebanyak 16 perusahaan.Metode pengumpulan data yang digunakan di dalam penelitian ini adalah metode content analysis dengan cara melakukan observasi atas laporan  keuangan. Metode statistik menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan tidak berpengaruh signifikan terhadap Aggressive tax Avoidance yang diukur dengan GAAP ETR dan Current ETR, yang artinya bahwa perilaku perusahaan untuk semakin melakukan aggressive tax avoidance tidak dipengaruhi besar kecilnya perusahaan.

Downloads

Download data is not yet available.

References

Daftar Pustaka

Agustia, D. (2013). Pengaruh faktor good corporate governance, free cash flow, dan leverage terhadap manajemen laba. Jurnal Akuntansi dan Keuangan, 15(1), 27-42.

Agustia, D., Haryanto, S. D., Permatasari, Y., & Midiantari, P. N. (2022). Product innovation, firm performance and moderating role of technology capabilities. Asian Journal of Accounting Research, 7(3), 252-265. doi:10.1108/ajar-12-2021-0266

Annisa, N. A., & Kurniasih, L. (2012). PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE. JURNAL AKUNTANSI DAN AUDITING, 14 doi:10.14710/jaa.8.2.123-136

Cahyono, D. D., Andini, R., & Raharjo, K. (2016). Pengaruh komite audit, kepemilikan institusional, dewan komisaris, ukuran perusahaan (Size), leverage (DER) dan profitabilitas (ROA) terhadap tindakan penghindaran pajak (tax avoidance) pada perusahaan perbankan yang listing BEI periode tahun 2011–2013. Journal of Accounting, 2(2).

Cooper, I. A., & Nyborg, K. G. (2007). Tax-adjusted discount rates with investor taxes and risky debt. London Business School Institute of Finance Paper.

Derashid, C., & Zhang, H. (2003). Effective tax rates and the “industrial policy†hypothesis: evidence from Malaysia. Journal of international accounting, auditing

taxation, 12(1), 45-62.

Ditasari, R. A., & Zahri, R. M. (2021). SIMULASI PERPAJAKAN AKUNTANSI: UNIPMA Press.

Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2010). The effects of executives on corporate tax avoidance. The Accounting Review, 85(4), 1163-1189.

Ernawati, S., Chandrarin, G., & Respati, H. (2019). Analysis Of The Effect Of Profitability, Company Size And Leverage On Tax Avoidance (Study On Go Public Companies In Indonesia). International Journal Of Advances In Scientific Research Engineering Economics, 5(10), 74-80.

Gaaya, S., Lakhal, N., & Lakhal, F. (2019). Does family ownership reduce corporate tax avoidance? The moderating effect of audit quality. Managerial Auditing Journal, 32(7), 731-744. doi:10.1108/MAJ-02-2017-1530

Hanlon, M., & Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics, 50(2), 127-178. doi:https://doi.org/10.1016/j.jacceco.2010.09.002

Haryanto, S. D., & Ditasari, R. A. (2023). Related Party Transactions, Tax Avoidance, and Firm Value: Emerging Market Indonesia. Asia Pacific Journal of Business Economics Technology in Society, 3(01), 127-143.

Haryanto, S. D., Ditasari, R. A., & Amalina, N. A. (2023). Apakah corporate tax avoidance meningkatkan firm value perusahaan di Indonesia? FISCAL: Jurnal Akuntansi dan Perpajakan, 1(1), 1-11.

Kemsley, D., & Nissim, D. (2002). Valuation of the Debt Tax Shield. The Journal of Finance, 57(5), 2045-2073. doi:https://doi.org/10.1111/0022-1082.00488

Kurniasih, T., Sari, R., & Maria, M. (2013). Pengaruh return on assets, leverage, corporate governance, ukuran perusahaan dan kompensasi rugi fiskal pada tax avoidance. Jurnal Buletin Studi ekonomi, 18(1), 44276.

Lestari, J., & Solikhah, B. (2019). The effect of CSR, tunneling incentive, fiscal loss compensation, debt policy, profitability, firm size to tax avoidance. Accounting Analysis Journal, 8(1), 31-37.

Nengsih, H., Suryani, E., & Kurnia, K. (2018). Pengaruh Karakter Eksekutif, Profitabilitas Dan Ukuran Perusahaan Terhadap Tax Avoidance (studi Kasus Pada Perusahaan Manufaktur Subsektor Consumer Goods Yang Terdaftar Pada Bursa Efek Indonesia Tahun 2012-2016). e-Proceedings of Management, 5(3).

Ngadiman, N., & Puspitasari, C. (2014). Pengaruh leverage, kepemilikan institusional, dan ukuran perusahaan terhadap penghindaran pajak (tax avoidance) pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia 2010-2012. JURNAL AKUNTANSI DAN AUDITING, 18(3), 408-421.

Putri, T. R. F., & Suryarini, T. (2017). Factors Affecting Tax Avoidance on Manufacturing Companies Listed on IDX. Accounting Analysis Journal, 6(3), 407-419.

Richardson, G., & Lanis, R. (2007). Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia. Journal of accounting

public policy, 26(6), 689-704.

Rihan, M. Z., & Ayu, D. R. (2021). Pengaruh Kinerja Keuangan Terhadap Agresivitas Pajak (Studi Kasus Pada Perusahaan Food And Beverage Yang Terdaftar Di BEI Periode 2015-2018). Paper presented at the Conference on Economic and Business Innovation (CEBI).

Rusydi, M. K. (2014). Pengaruh ukuran perusahaan terhadap aggressive tax avoidance di indonesia. Jurnal Akuntansi Multiparadigma, 4(2), 323-329.

Sari, D., Wardani, R. K., & Lestari, D. F. (2021). The effect of leverage, profitability and company size on tax avoidance (an empirical study on mining sector companies listed on Indonesia Stock Exchange Period 2013-2019). Turkish Journal of Computer Mathematics Education, 12(4), 860-868.

Swingly, C., & Sukartha, I. M. (2015). Pengaruh karakter eksekutif, komite audit, ukuran perusahaan, leverage, dan sales growth pada tax avoidance. E-jurnal akuntansi universitas udayana, 10(1), 47-62.

Tandean, V. A., & Winnie. (2016). The effect of good corporate governance on tax avoidance: An empirical study on manufacturing companies listed in IDX period 2010-2013. Asian Journal of Accounting Research, 1(1), 28-38.

Wilde, J. H., & Wilson, R. J. (2018). Perspectives on Corporate Tax Planning: Observations from the Past Decade. Journal of the American Taxation Association, 40(2), 63-81. doi:10.2308/atax-51993

Downloads

Published

2023-10-31

Issue

Vol. 7 No. 2 (2023)

Section

Articles

License

Authors who publish in this journal agree to the following terms:

 

  1. The copyright of any article is held by its author.
  2. The author grants the journal, first publication rights with the work licensed concurrently under a Creative Commons Attribution License which allows others to share the work with an acknowledgment of authorship and the work's initial publication in this journal.
  3. Authors may make additional separate contractual arrangements for the non-exclusive distribution of the published journal version of the work (for example, posting it to an institutional repository or publishing it in a book), with acknowledgment of its initial publication in this journal.
  4. Authors are permitted and encouraged to post their work online (for example, in institutional repositories or on their websites) before and during the submission process, as doing so can lead to a productive exchange, as well as earlier and larger citation of the published work.
  5. Published articles and related materials are distributed under a Creative Commons Attribution-ShareAlike 4.0 International License