THE EFFECT OF LEVERAGE, PROFITABILITY, CAPITAL INTENSITY AND CORPORATE GOVERNANCE ON TAX AVOIDANCE
(1) Universitas Tamansiswa
(2) Universitas Sriwijaya
(3) Universitas Sriwijaya
(*) Corresponding Author
Abstract
This study was conducted to analyze and test and provide empirical evidence of the effect of profitability, leverage, corporate governance, and capital intensity on tax avoidance. The population in this study were companies in the agricultural and mining sectors which were listed on the Indonesia Stock Exchange for the period 2015-2019. The data selection technique used was purposive sampling to obtain 270 companies. The analytical method used is multiple linear regression. The test results show that the variable profitability, leverage has a positive effect on tax avoidance. The board of commissioners and the audit committee as a proxy for corporate governance and the capital intensity variable also shows a positive influence on tax avoidance.
Keywords
Full Text:
PDFReferences
REFERENCES
Akbar, A., & Hakiman Thamrin. (2020). Analysis Of Effect Of CAPR, DAR, ROA And Size On Tax Avoidance. Dinasti International Journal of Management Science. https://doi.org/10.31933/dijms.v1i5.285
Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: a theoretical analysis. Journal of Public Economics, 1(3–4), 323–338. https://doi.org/10.1016/0047-2727(72)90010-2
Almira, N. P. A. K., & Wiagustini, N. L. P. (2020). Return On Asset, Return On Equity, Dan Earning Per Share Berpengaruh Terhadap Return Saham. E-Jurnal Manajemen Universitas Udayana. https://doi.org/10.24843/ejmunud.2020.v09.i03.p13
Anna Christin Silaban. (2020). The Effect Of Profitability And Leverage On Tax Avoidance With Company Size As A Moderating Variable (Empirical Study on Property, Real Estate, and Building Construction Companies listed on the Indonesia Stock Exchange 2013-2018). EPRA International Journal of Research & Development (IJRD), 489–499. https://doi.org/10.36713/epra5222
Annisa. (2017). Pengaruh Return on Asset, Leverage, Ukuran Perusahaan Dan Koneksi Politik Terhadap Penghindaran Pajak. JOM Fekon, 4(1), 685–698.
Aprianto, M., & Dwimulyani, S. (2019). Pengaruh Sales Growth dan Leverage terhadap Tax Avoidance dengan Kepimilikan Institusional Sebagai Variabel Moderasi. Prosiding Seminar Nasional.
Ayu, I. G., Cahya, D., & Sujana, I. K. (2019). Pengaruh Ukuran Perusahaan , Corporate Social Responsibility , Profitabilitas dan Leverage pada Tax Avoidance. E-Jurnal Akuntansi, 28, 377–406.
Bosse, D. A., & Phillips, R. A. (2016). Agency Theory and Bounded Self-Interest. Academy of Management Review, 41(2), 276–297. https://doi.org/10.5465/amr.2013.0420
Brigham, E. F., & Houston, J. F. (2016). Fundamentals of Financial.
Brink, W. D., & Porcano, T. M. (2016). The Impact of Culture and Economic Structure on Tax Morale and Tax Evasion: A Country-Level Analysis Using SEM. In Advances in Taxation (Vol. 23, pp. 87–123). https://doi.org/10.1108/S1058-749720160000023004
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. Retrieved from www.iranesrd.com
Campbell, J. L., Guan, J. X., Li, O. Z., & Zheng, Z. (2020). Ceo severance pay and corporate tax planning. Journal of the American Taxation Association. https://doi.org/10.2308/atax-52604
Chasbiandani, T., Astuti, T., & Ambarwati, S. (2020). Pengaruh Corporation Risk dan Good Corporate Governance terhadap Tax Avoidance dengan Kepemilikan Institusional sebagai Variable Pemoderasi. Kompartemen: Jurnal Ilmiah Akuntansi. https://doi.org/10.30595/kompartemen.v17i2.4451
Chen, S., Huang, Y., Li, N., & Shevlin, T. (2019). How does quasi-indexer ownership affect corporate tax planning? Journal of Accounting and Economics, 67(2–3), 278–296. https://doi.org/10.1016/j.jacceco.2018.01.001
Darmawan, I. G. H., & Sukartha, I. M. (2014). Pengaruh Penerapan Corporate Governance, Leverage, Return on Assets, dan Ukuran Perusahaan pada Penghndaran Pajak. E-Jurnal Akuntansi, 1, 143–161.
Darsono, M. R. M. (2015). Pengaruh Corporate Social Responsibility Dan Capital Intensity Terhadap Penghindaran. Jurnal Akademi Akuntansi, 4, 1–8. https://doi.org/10.22219/jaa.v1i1.6947
De Simone, L., Lester, R., & Markle, K. (2020). Transparency and Tax Evasion: Evidence from the Foreign Account Tax Compliance Act (FATCA). Journal of Accounting Research. https://doi.org/10.1111/1475-679X.12293
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. Retrieved from http://dspace.lib.niigata-u.ac.jp/dspace/bitstream/10191/47523/2/h28ndk382.pdf
Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2008). Long-Run Corporate Tax Avoidance. The Accounting Review, 83(1), 61–82. https://doi.org/10.2308/accr.2008.83.1.61
Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2019). When Does Tax Avoidance Result in Tax Uncertainty? The Accounting Review, 94(2), 179–203. https://doi.org/10.2308/accr-52198
Frisca Tania, F., & Mukhlasin. (2020). The Effect of Corporate Governance on Tax Avoidance: Evidence from Indonesia. Management & Economics Research Journal. https://doi.org/10.48100/merj.v2i4.126
Gupta, S., & Newberry, K. (1997). Determinants Of The Variability In Corporate Effective Tax Rates: Evidence From Longitudinal Data. Journal of Accounting and Public Policy, 16(1), 1–34. https://doi.org/10.1016/S0278-4254(96)00055-5
Handriani, E. (2020). Earning management and the effect characteristics of audit committee, independent commissioners: Evidence from Indonesia. Research in World Economy. https://doi.org/10.5430/rwe.v11n3p108
Haryanti, A. D. (2019). Pengaruh Corporate Governance Terhadap Tax Avoidance (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2017). Jurnal Akademi Akuntansi. https://doi.org/10.22219/jaa.v2i1.8210
Herawati, H., & Ekawati, D. (2016). Pengaruh Perencanaan Pajak Terhadap Nilai Perusahaan. Jurnal Riset Akuntansi Dan Keuangan, 4(1), 873. https://doi.org/10.17509/jrak.v4i1.7708
Istrefi, V. (2020). Corporate governance in islamic financial institutions. Journal of Governance and Regulation. https://doi.org/10.22495/jgrv9i2art5
Jensen, M. C., & Meckling, H. W. (1976). Theory Of The Firm : Managerial Behavior , Agency Costs And Ownership Structure. Journal of Financial Economics, 3, 305–360.
Kalbuana, N., Solihin, Saptono, Yohana, & Yanti, D. R. (2020). The Influence Of Capital Intensity , Firm Size , And Leverage On Tax Avoidance On Companies Registered In Jakarta Islamic Index ( Jii ) Period 2015-2019. International Journal of Economics, Business and Accounting Research (IJEBAR), 2020(3), 272–278.
Kirkpatrick, A. K., & Radicic, D. (2020). Tax Planning Activities and Firm Value: A Dynamic Panel Analysis. https://doi.org/10.1108/S1058-749720200000027004
Kurniasih, T., & Ratna Sari, M. (2013). Pengaruh Return on Assets, Leverage, Corporate Governance, Ukuran Perusahaan Dan Kompensasi Rugi Fiskal Pada Tax Avoidance. Buletin Studi Ekonomi, 18(1), 58–66.
Lemiyana, & Litriani, E. (2016). Pengaruh NPF, FDR, BOPO Terhadap Return On Asset (ROA) Pada Bank Umum Syariah. I-ECONOMIC, 2, 31–49.
Maharani, I. G. A. C., & Suardana, K. A. (2014). Pengaruh Corporate Governance , Profitabilitas Dan Karakteristik Eksekutif Pada Tax Avoidance Perusahaan Manufaktur. E-Jurnal Akuntansi Universitas Udayana, 2, 525–539.
Moeljono, M. (2020). Faktor-Faktor yang Mempengaruhi Penghindaran Pajak. Jurnal Penelitan Ekonomi Dan Bisnis, 5(1), 103–121. https://doi.org/10.33633/jpeb.v5i1.2645
Najmah, H. (2020). Faktor-Faktor yang Mempengeruhi Tax Avoidance Pada Perusahaan Pertambangan Yang Terdaftar di BEI Tahun 2016-2018. STATERA: Jurnal Akuntansi Dan Keuangan. https://doi.org/10.33510/statera.2020.2.2.97-108
Noor, R. M., Fadzillah, N. S. M., & Mastuki, N. (2010). Corporate Tax Planning: A Study On Corporate Effective Tax Rates of Malaysian Listed Companies. International Journal of Trade, Economics and Finance, 1(2), 189–193. https://doi.org/10.7763/IJTEF.2010.V1.34
Nursari, M., Diamonalisa, & Sukarmanto, E. (2017). Pengaruh Profitabilitas , Leverage , dan Kepemilikan Institusional terhadap Tax Avoidance ( Studi Empiris pada Perusahaan Kimia yang Terdaftar di Bursa Efek Indonesia ( BEI ) pada Periode Tahun 2009-2016 ). Prosiding Akuntansi, 3(2), 259–266.
Oats, L., & Tuck, P. (2019). Corporate tax avoidance: is tax transparency the solution? Accounting and Business Research, 49(5), 565–583. https://doi.org/10.1080/00014788.2019.1611726
Okrayanti, T. Y., Utomo, S. W., & Nuraina, E. (2017). Pengaruh Karakteristik Perusahaan Dan Corporate Governance Terhadap Tax Avoidance. Forum Ilmiah Pendidikan Akuntansi.
Pajriansyah, R., & Firmansyah, A. (2017). Pengaruh Leverage, Kompensasi Rugi Fiskal Dan Manajemen Laba Terhadap Penghindaran Pajak. Jurnal Manajemen Dan Akuntansi, 2, 431–459. https://doi.org/10.1128/AAC.03728-14
Pattiasina, V., Tammubua, M. H., Numberi, A., Patiran, A., & Temalagi, S. (2019). Capital Intensity and tax avoidance: An Indonesian case. International Journal of Social Sciences and Humanities. https://doi.org/10.29332/ijssh.v3n1.250
Prabowo, M. A. (2018). Tingkat Keaktifan Komite Audit dan Manajemen Laba di Indonesia. Jurnal Manajemen Teknologi, 17(2), 95–110. https://doi.org/10.12695/jmt.2018.17.2.2
Rima Masrurroch, L., Nurlaela, S., Nikmatul Fajri, R., Akuntansi, J., & Ekonomi, F. (2021). Pengaruh profitabilitas, komisaris independen, leverage, ukuran perusahaan dan intensitas modal terhadap tax avoidance. Inovasi.
Ross, A. (1973). The Economic The Theory of Agency : Principal ’ s Problem. Pappers and Proceedings of the Eighty-Fifth Annual Meeting of the American Economics Associations, 63(2), 134–139.
Saputra, M. D. R., & Asyik, N. F. (2017). Pengaruh Profitabilitas, Leverage, Dan Corporate Governance Terhadap Tax Avoidance. Jurnal Akuntansi Universitas Negeri Padang.
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. https://doi.org/10.24843/eja.2019.v27.i01.p01
Solihin, S., Saptono, S., Yohana, Y., Yanti, D. R., & Kalbuana, N. (2020). The Influence Of Capital Intensity, Firm Size, And Leverage On Tax Avoidance On Companies Registered In Jakarta Islamic Index. International Journal of Economics, Business and Accounting Research (IJEBAR), 4(03). https://doi.org/10.29040/ijebar.v4i03.1330
Subagiastra, K., Arizona, I. P. E., Kusuma, I. N., & Mahaputra, A. (2016). Governance Terhadap Penghindaran Pajak. Jurnal Ilimah Akuntansi, 1(2), 167–193.
Sulistiono, E. (2019). Pengaruh Profitabilitas, Leverage, Dan Kualitas Audit Terhadap Tax Avoidance. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik. https://doi.org/10.25105/jipak.v13i1.5009
Suranta, E., Midiastuty, P. P., Fitranita, V., & Dianty, A. T. (2021). Siklus Hidup Perusahaan Dan Penghindaran Pajak. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 16(1), 1. https://doi.org/10.25105/jipak.v16i1.6162
Wijayanti, A., Wijayanti, A., & Samrotun, Y. C. (2016). Pengaruh Karakteristik Perusahaan, GCG Dan CSR Terhadap Penghindaran Pajak. Seminar Nasional IENACO –, 2337–4349.
Zogning, F. (2017). Agency Theory : A Critical Review. European Journal of Business and Management.
DOI: http://dx.doi.org/10.33019/ijbe.v6i1.391
Article Metrics
Abstract view : 2782 timesPDF - 1206 times
Refbacks
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution 4.0 International License.
Integrated Journal of Business and Economics is licensed under a Creative Commons Attribution 4.0 International License.