Penghindaran Pajak: Faktor Profitabilitas, Leverage, Dan Capital Intensity

Authors

  • Ernawati Ernawati Universitas Nasional
  • Erwin Indriyanto Universitas Nasional

DOI:

https://doi.org/10.37385/msej.v5i2.4950

Keywords:

Profitabilitas, Leverage, Capital Intensity, Tax Avoidance

Abstract

Tujuan dilakukannya penelitian ini ialah untuk mengetahui dan menganalisa pengaruh profitabilitas, leverage, dan capital intensity terhadap tax avoidance pada perusahaan pertambangan yang terdaftar di BEI tahun 2016-2020. Variabel independent yang dipakai ialah profitabilitas, leverage, dan capital intensity, sedangkan variabel dependent yang dipakai adalah tax avoidance dengan menggunakan proksi cash effective tax rate. Metode yang digunakan pada penelitian ini ialah metode deskriptif kuantitatif. Teknik sampling yang dipakai ialah purposive sampling. Penelitian menggunakan data sekunder yang diperoleh dari laporan keuangan perusahaan pertambangan sebanyak 49 perusahaan. berdasarkan kriteria, diperoleh 15 perusahaan dengan periode pengamatan selama 5 tahun. Penelitian ini menyimpulkan bahwa profitabilitas memiliki pengaruh negatif terhadap tax avoidance, leverage tidak memiliki pengaruh terhadap tax avoidance, sedangkan capital intensity memiliki pengaruh positif terhadap tax avoidance.

References

Alfina, I. T., Nurlaela, S., & Wijayanti, A. (2018). The Influence of Profitability , Leverage , Independent Commissioner , and Company Size to Tax Avoidance. The 2nd International Conference on Technology, Education, and Social Science, 10, 102–106.

Andriyanto, T., & Marfiana, A. (2021). Pengaruh Struktur Kepemilikan Perusahaan Terhadap Tax Avoidance Di Indonesia Dengan Corporate Governance Sebagai Variabel Moderasi. Jurnal Pajak Dan Keuangan Negara, 3(1), 178–196.

Aulia, I., & Mahpudin, E. (2020). Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Penghindaran Pajak (Tax Avoidance). Akuntabel, 17(2), 289–300. https://doi.org/10.36418/syntax-idea.v3i2.1050

Bellova, J., & Špírková, T. (2021). The Theory of Planned Behaviour as a Research Tooli in Connection With Tax Law and Economics. Ejournals.Eu, 21(1).

Bimo, I. D., Prasetyo, C. Y., & Susilandari, C. A. (2019). The effect of internal control on tax avoidance: the case of Indonesia. Journal of Economics and Development, 21(2), 131–143. https://doi.org/10.1108/jed-10-2019-0042

Cahyanti, I. S., Muhsin, & Suharto, A. B. (2017). Profitabilitas, Leverage, Likuiditas dan Tax Avoidance Kasus: Perusahaan Pertambangan yang Terdaftar di Jakarta Islamic Index. JURNAL EKUBIS, 2(1).

Culata, P. R. E., & Gunarsih, T. (2012). Pecking Order Theory and Trade-Off Theory Of Capital Structure: Evidence From Indonesian Stock Exchange. Journal The WINNERS, 13(1), 40–49.

Damayanti, V. N., & Wulandari, S. (2021). the Effect of Leverage, Institutional Ownership, and Business Strategy on Tax Avoidance (Case of Listed Manufacturing Companies in the Consumption Goods Industry Period 2014-2019). Jurnal Accountability, 10(1), 16–26. https://doi.org/10.32400/ja.33956.10.1.2021.16-26

Global Witness. (2019). Taxing Time For Adaro. www.globalwitness.org

Hafidzi, M. R. (2016). Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas dan Sales Growth Terhadap Penghindaran Pajak (Tax Avoidance) Pada Perusahaan Manufaktur di Bursa Efek Indonesia (BEI) Tahun 2010-2014. Universitas Islam Negeri Syarif Hidayatullah.

Irawan, F., & Novitasari, R. (2021). The Impact of Thin Capitalization Rules as a Tool of Tax Avoidance on Tax Revenue. International Journal of Economics, Business and Accounting Research (IJEBAR), 5(4), 270–281.

Irianto, D. B. S., Sudibyo, Y. A., & S.Ak, A. W. (2017). The Influence of Profitability, Leverage, Firm Size and Capital Intensity Towards Tax Avoidance. International Journal of Accounting and Taxation, 5(2), 33–41. https://doi.org/10.15640/ijat.v5n2a3

Kalbuana, N., Solihin, S., Saptono, S., Yohana, Y., & 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. IJEBAR, 4(3), 272–278.

Kimsen, Kismanah, I., & Masitoh, S. (2018). Profitability, Leverage, Size of Company Towards Tax Avoidance. JIAFE, 4(1), 29–36.

Kristiani, N. T., & Artinah, B. (2020). Analisis Faktor-Faktor yang Memengaruhi Tax Avoidance Pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia. Jurnal Manajemen Dan Akuntansi, 21(1), 15–24.

Marsahala, Y. T., Arieftiara, D., & Lastiningsih, N. (2020). Profitability, capital intensity and tax avoidance in Indonesia: The effect board of commissioners’ competencies. JCA, 2(3), 129–140. https://doi.org/10.20885/jca.vol2.iss3.art2

Masri, I., & Martani, D. (2014). Tax avoidance behaviour towards the cost of debt. Int. J. Trade and Global Markets, 7(3), 235–249. https://doi.org/10.1504/IJTGM.2014.064911

Maula, H., Saifullah, M., Nurudin, & Zakiy, F. S. (2019). The Influence of Return on Assets, Leverage, Size, and Capitak Intensity on Tax Avoidance. AFEBI Accounting Review (AAR), 04(01), 50–62.

Mulyati, Y., Subing, H. J. T., Fathonah, A. N., & Prameela, A. (2019). Effect of Profitability, Leverage and Company Size on Tax Avoidance. International Journal of Innovation, Creativity and Change, 6(8), 26–35.

Nathania, C., Wijaya, S., Hutagalung, G., & Simorangkir, E. N. (2021). The influence of company size and leverage on tax avoidance with profitability as intervening variable at mining company listed in indonesia stock exchange period 2016-2018. International Journal of Business, Economics and Law, 24(2), 132–140.

Nugrahadi, E. W., & Rinaldi, M. (2021). The Effect of Capital Intensity and Inventory Intensity on Tax Avoidance at Food and Beverage Subsector Companies Listed on the Indonesia Stock Exchange (IDX). Proceedings of the International Conference on Strategic Issues of Economics, Business and, Education (ICoSIEBE 2020), 163, 221–225. https://doi.org/10.2991/aebmr.k.210220.039

Pattiasina, V., Tammubua, M. H., Number, A., Patiran, A., & Temalag, S. (2019). Capital Intensity and Tax Avoidance?: A Case in Indonesia. International Journal of Social Sciences and Humanities, 3(1), 58–71. https://doi.org/10.29332/ijssh.v3n1.250

Pohan, C. A. (2016). Manajemen Perpajakan. PT Gramedia Pustaka Utama.

Prabowo, I. C. (2020). Capital Structure, Profitability, Firm Size and Corporate Tax Avoidance?: Evidence From Indonesia Palm Oil Companies. JURNAL BECOSS, 2(1), 97–103.

Pratama, A. D., & Larasati, A. Y. (2021). Pengaruh Transfer Pricing Dan Capital Intensity Terhadap Tax Avoidance (Studi Kasus Pada Perusahaan Manufaktur Sektor Pertambangan Subsektor Produsen Batubara yang Terdaftar di BEI Tahun 2015-2019. Jurnal Riset Akuntansi Dan Perbankan, 15(2), 497–516.

Prawati, L. D., & Hutagalung, J. P. U. (2020). The Effect of Capital Intensity, Executive Characteristics, and Sales Growth on Tax Avoidance. Journal of Applied Finance and Accounting, 7(1), 1–8.

Priatna, H. (2016). Pengukuran Kinerja Perusahaan Dengan Rasio Profitabilitas. AKURAT, 7(2), 44–53.

Rachmawati, D., & Pinem, D. B. (2015). Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Nilai Perusahaan. EQUITY, 18(1), 1–18.

Rahmasari, G. A. P. W., Devi, N. L. N. S., & Agustina, P. A. A. (2020). The Impact of Profitability, Leverage, and Firm Size on Tax Avoidance. Proceeding 1st International Conference of Inovation on Science and Technology (ICISTSD), 1(1), 462–478.

Rudi, R., & Dwimulyani, S. (2019). Peran Tax Avoidance Sebagai Variabel Moderating Pada Determinan Struktur Modal. Prosiding Seminar Nasional Pakar Ke 2, 2, 1–8.

Siregar, P., Pakpahan, A. J., & Sipahutar, T. T. U. (2021). Effect Of Profitability, Leverage, Composition of the Board of Commissioners, Audit Committee and Fiscal Loss Compensation on Tax Avoidance in Banking Companies in BEI. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 4(4), 12054–12067.

Suciarti, C., Suryani, E., & Kurnia, K. (2020). The Effect of Leverage, Capital Intensity and Deferred Tax Expense on Tax Avoidance. Journal of Accounting Auditing and Business, 3(2), 76–83. https://doi.org/10.24198/jaab.v3i2.28624

Viryatama, F. (2020). Pengaruh Profitabilitas, Leverage Dan Capital Intensity Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Subsektor Property dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018) [Universitas Buddhi Dharma Tangerang]. https://doi.org/10.38035/jmpis.v1i1.233

Wahyuni, L., Fahada, R., & Atmaja, B. (2017). The Effect of Business Strategy, Leverage, Profitability and Sales Growth on Tax Avoidance. IMAR, 16(02).

Wahyuni, M. A., Julianto, I. P., & Dewi, N. W. Y. (2019). The Examination of Tax Evasion Behavior of Tax Payers from The Perspective of Planned Behavior Theory. 3rd International Conference on Tourism, Economics, Accounting, Management, and Social Science, 69, 45–51.

Wildan, M. (2020, November). Indonesia Diperkirakan Rugi Rp69 Triliun Akibat Penghindaran Pajak. DDTC News.

Yulianty, A., Khrisnatika, M. E., & Firmansyah, A. (2021). Penghindaran Pajak pada Perusahaan Pertambangan di Indonesia: Profitabilitas, Tata Kelola Perusahaan, Intensitas Persediaan, Leverage. Jurnal Pajak Indonesia (JPI), 5(1), 20–31.

Downloads

Published

2024-05-02

How to Cite

Ernawati, E., & Indriyanto, E. (2024). Penghindaran Pajak: Faktor Profitabilitas, Leverage, Dan Capital Intensity. Management Studies and Entrepreneurship Journal (MSEJ), 5(2), 5090–5105. https://doi.org/10.37385/msej.v5i2.4950