Pengaruh Profitabilitas, Leverage, Capital Intensity Dan Ukuran Perusahaan Terhadap Tax Avoidance

Syarif M Helmi, Ahmad Kurniadi, Ahmad Faisal, Billy Ghozali Domineka

Abstract


This study aims to analyze the effect of profitability, leverage, capital intensity, and firm size on tax avoidance. Tax avoidance is a corporate strategy to minimize tax burdens, which can impact a company's financial policies. The objective of this research is to determine how tax avoidance is influenced by profitability, leverage, capital intensity, and firm size. The population of this study consists of financial reports of mining companies listed on the Indonesia Stock Exchange between 2019 and 2022. Using a purposive sampling method, 96 observational data points that met the testing requirements were selected. The data analysis techniques employed in this study include descriptive statistical analysis, multiple linear regression, classical assumption tests, t-tests, F-tests, as well as the coefficient of determination test, with data processing conducted using SPSS 26. The results of this study indicate that tax avoidance is significantly influenced by profitability and leverage, whereas capital intensity and firm size do not have a significant effect. These findings provide valuable insights for the government, society, and corporate management to better understand the factors affecting tax avoidance practices

Full Text:

PDF

References


Abdul, R., Rachmat, H., Rachman, Y. T., Gumilar, I., & Putra, S. (2021). The Effect Of Capital Structure And Profitability On Tax Avoidance In Manufacturing Companies Listed On The Idx 2013-2017. In Turkish Journal of Computer and Mathematics Education (Vol. 12, Issue 8).

Agustina, T. N., & Aris, M. A. (2017). TAX AVOIDANCE : FAKTOR-FAKTOR YANG MEMPENGARUHINYA(Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2015. Seminar Nasional Dan The 4th Call for Syariah Pape. http://pajak.go.id/kompleksitas-

Ainniyya, S. M., Sumiati, A., & Susanti, S. (2021a). Pengaruh Leverage, Pertumbuhan Penjualan, dan Ukuran Perusahaan Terhadap Tax Avoidance. Owner, 5(2), 525–535. https://doi.org/10.33395/owner.v5i2.453

Ainniyya, S. M., Sumiati, A., & Susanti, S. (2021b). Pengaruh Leverage, Pertumbuhan Penjualan, dan Ukuran Perusahaan Terhadap Tax Avoidance. Owner, 5(2), 525–535. https://doi.org/10.33395/owner.v5i2.453

Apriliyani, L., & Kartika, A. (2021). PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN DANSALES GROWTHTERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2015-2019. Derivatif: Jurnal Manajemen, 15(2).

Arnan, S. G., Pramesti, S. R., Oki, I., & Brata, D. (2019). The Leverage Affect on Tax Avoidance (Study in mining and agriculture companies listed on the Indonesia Stock Exchange in the period 2015-2017). In International Journal of Innovation, Creativity and Change. www.ijicc.net (Vol. 6, Issue 7). www.ijicc.net

Dewi, S. L., & Oktaviani, R. M. (2021). PENGARUH LEVERAGE, CAPITAL INTENSITY, KOMISARIS INDEPENDEN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE. Jurnal Studi Akuntansi Dan Keuangan, 4(2), 2021–2179.

Dewinta, I. A. R., & Setiawan, P. E. (2016). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Leverage, Dan Pertumbuhan Penjualan Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana , 14(3), 1584–1613.

Dzikri, M., & Urumsah, H. D. (2019). Sebuah literature review terhadap penelitian penghindaran pajak di jurnal terindeks Sinta. 1, 71–79. https://doi.org/10.20885/ncaf.vol1.art7

Fadhila, N., & Andayani, S. (2022). Pengaruh Financial Distress, Profitabilitas, dan Leverage terhadap Tax Avoidance. Owner, 6(4), 3489–3500. https://doi.org/10.33395/owner.v6i4.1211

Fauzan, Ayu Wardan, D., & Nissa Nurharjanti, N. (2019). The Effect of Audit Committee, Leverage, Return on Assets, Company Size, and Sales Growth on Tax Avoidance. JURNAL Riset Akuntansi Dan Keuangan Indonesia, 4(3). http://journals.ums.ac.id/index.php/reaksi/index

Indira Yuni, N. P. A., & Setiawan, P. E. (2019). Pengaruh Corporate Governance dan Profitabilitas terhadap Penghindaran Pajak dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi, 29(1), 128. https://doi.org/10.24843/eja.2019.v29.i01.p09

Ishak, A. C., & Asalam, A. G. (2023). Pengaruh Koneksi Politik, Capital Intensity, dan Corporate Social Responsibility Disclosure Terhadap Tax Avoidance. Owner, 7(4), 2041–3051. https://doi.org/10.33395/owner.v7i4.1720

Kirana, A. P., & Mahaputra, D. (2023). Impact of Leverage, Capital Intensity, Inventory Intensity, Cash Effective Tax Rate on Tax Avoidance: Assessment for Energy Sector Corporate. Atestasi : Jurnal Ilmiah Akuntansi, 6(2), 419–433. https://doi.org/10.57178/atestasi.v6i2.4

Kohar Mudzakar, M., & Sinaga, O. (2019). The Effect of Profitability and Leverage on Tax Avoidance (Empirical Study on Mining and Agriculture Companies Listed on the Indonesia Stock Exchange Period 2013-2017). In International Journal of Innovation, Creativity and Change. www.ijicc.net (Vol. 6, Issue 7). www.ijicc.net

Kusumawati, E. (2019). Determinan Manajemen Laba:Kajian Empiris Pada Perusahaan Manufaktur Go Publik Di Bursa Efek Indonesia. Jurnal Riset Akuntansi Dan Keuangan Indonesia, 1.

Mahdiana, M. Q., & Amin, M. N. (2020). PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN SALES GROWTH TERHADAP TAX AVOIDANCE. Jurnal Akuntansi Trisakti, 7(1), 127–138. https://doi.org/10.25105/jat.v7i1.6289

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. https://doi.org/10.33087/ekonomis.v4i1.86

Napitupulu, I. H., & Situngkir, A. (2020). PENGARUH TRANSFER PRICING DAN PROFITABILITAS TERHADAP TAX AVOIDANCE. KAJIAN AKUNTANSI, 21(2), 126–141.

Nugrahitha, I. M. A., & Suprasto, H. B. (2018). Pengaruh Profitabilitas, Leverage, Corporate Governance, dan Karakter Eksekutif pada Tax Avoidance. E-Jurnal Akuntansi, 22(3), 2016–2039. https://doi.org/10.24843/EJA.2018.v22.i03.p14

Nur Faadiyanti, L., & Wulandari, S. (2022). TAX AVOIDANCE DARI SUDUT PANDANG SIZE, RETURN ON ASSET, LEVERAGE, CAPITAL INTENSITY DAN KOMISARIS INDEPENDEN. JIMEA Jurnal Ilmiah MEA, 6(2), 2022.

Pangestu, S. H., & Pratomo, D. (2020). CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DENGAN PROFITABILITAS, SIZE DAN LEVERAGE SEBAGAI VARIABEL KONTROL. JAE: JURNAL AKUNTANSI DAN EKONOMI , 5(3), 26–34. https://doi.org/10.29407/jae.v5i3.14182

Permata, A. D., Nurlaela, S., & Wahyuningsih, E. M. (2018). Pengaruh Size, Age, Profitability, Leverage dan Sales Growth Terhadap Tax Avoidance. Jurnal Akuntansi Dan Pajak, 19(1), 10. https://doi.org/10.29040/jap.v19i1.171

Pravitasari, H. A., & Khoiriawati, N. (2022). Pengaruh ukuran perusahaan, capital intensity dan sales growth terhadap penghindaran pajak. Jurnal Ilmiah Akuntansi Dan Keuangan, 4(10). https://journal.ikopin.ac.id/index.php/fairvalue

Puspita, D., & Febrianti, M. (2017). Faktor-Faktor Yang Memengaruhi Penghindaran Pajak Pada Perusahaan Manufaktur Di Bursa Efek Indonesia. JURNAL BISNIS DAN AKUNTANSI , 19(1), 38–46. http://www.tsm.ac.id/JBA

PUSPITA, D., & FEBRIANTI, M. (2017). Faktor-faktor yang memengaruhi penghindaran pajak pada perusahaan manufaktur di bursa efek Indonesia. Jurnal Bisnis Dan Akuntansi, 19(1), 38–46. https://doi.org/10.34208/jba.v19i1.63

Putriningsih, D., Suyono, E., & Herwiyanti, E. (2018). Profitabilitas, Leverage, Komposisi Dewan Komisaris, Komite Audit, Dan Kompensasi Rugi Fiskal Terhadap Penghindaran Pajakpada Perusahaan Perbankan. JURNAL BISNIS DAN AKUNTANSI , 20(2), 77–92.

Rahmadani, Muda, I., & Abubakar, E. (2020). Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, dan Manajemen Laba terhadap Penghindaran Pajak Dimoderasi oleh Political Connection. Jurnal Riset Akuntansi Dan Keuangan, 8(2), 375–392. https://doi.org/10.17509/jrak.v8i2.22807

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 Universitas Udayana, 27(1), 1–32.

Ulfa, E. K., Suprapti, E., & Latifah, S. W. (2021). The Effect of CEO Tenure, Capital Intensity, and Firm Size On Tax Avoidance. Jurnal Reviu Akuntansi Dan Keuangan, 11(1), 77–86. https://doi.org/10.22219/jrak.v11i1.16140

Verya, E., Indrawati, N., & Hanif, R. A. (2017). The Analysist of Firm Size, Leverage and Good Corporate Governance on Financial Statement Integrity (Empirical Study on Manufacturing Companies Listed in Indonesia. JOM Fekon, 4(1).

Wardhana, M. D., Arieftiara, D., & Setiawan, A. (2021a). Pengaruh Capital Intensity, Corporate Social Responsibility, dan Environmental Uncertainty Terhadap Tax Avoidance. EQUITY, 24(2), 157–174. https://doi.org/10.34209/equ.v24i2.2603

Wardhana, M. D., Arieftiara, D., & Setiawan, A. (2021b). Pengaruh Capital Intensity, Corporate Social Responsibility, dan Environmental Uncertainty Terhadap Tax Avoidance. EQUITY, 24(2), 157–174. https://doi.org/10.34209/equ.v24i2.2603

Wulansari, D. P. A., & Nugroho, A. H. D. (2023). Pengaruh Komisaris Independen, Sales Growth, Profitabilitas, Firm Size dan Kepemilikan Institusional terhadap Tax Avoidance. Owner, 7(3), 2160–2172. https://doi.org/10.33395/owner.v7i3.1490




DOI: https://doi.org/10.31294/moneter.v12i2.25613

Index by:

   
 
 
 dipublikasikan oleh LPPM Universitas Bina Sarana Informatika dengan dukungan Relawan Jurnal Indonesia

Jl. Kramat Raya No.98, Kwitang, Kec. Senen, Kota Jakarta Pusat, DKI Jakarta 10450
Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License