THE INFLUENCE OF BLOCKHOLDER OWNERSHIP , PROFITABILITY, AND FIRM SIZE ON TAX AGGRESSIVITY
DOI:
https://doi.org/10.31539/costing.v7i5.12090Keywords:
Blockholder Ownership , Profitability, Firm Size , Tax AggressivenessAbstract
In Indonesia, foreign direct investment is increasing, but in the field, companies with foreign capital say they are making losses to avoid paying taxes, so this is very counterproductive by opening up foreign investment, but the companies are actually losing money both fiscally and commercially. This research aims to analyze the influence of blockholder ownership , profitability, and firm size on tax aggressiveness. This research uses the data analysis method that will be used in this research, namely partial and multiple regression analysis, where the processing uses descriptive statistical analysis. This research uses computer program tools to manage data in the form of Eviews software version 10 . The research results show that the blockholder ownership variable has no effect on tax aggressiveness, but the profitability and firm size variables do tax aggressiveness. So that service companies are expected to pay more attention to the possibility of tax aggressiveness occurring both internally and externally to the company, and the government to tighten and clarify the contents of regulations regarding tax aggressiveness so that companies truly comply with the obligation to pay taxes
References
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Romdhon, Mochamad, Erik Kartiko, and Sayyidah Nurjamilah. 2021. "The Effect of Firm Size and Leverage on Tax Aggressiveness with Disclosure of Corporate Social Responsibility as a Moderating Variable." Journal of Economic Discourse 20(2):107. doi: 10.52434/jwe.v20i2.1143.
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Septiana, Nanik, and Muhammad Abdul Aris. 2023. "Analysis of the Proportion of Independent Commissioners, Size of the Board of Directors, Audit Committee, Blockholder Ownership on Financial Performance." Journal of Accounting, Finance and Management 4(2):101–14. doi: 10.35912/jakman.v4i2.1051.
Setyorini, Fany, and Ida Nurhayati. 2022. "The Influence of Tax (ETR), Tunneling Incentive (TNC), Bonus Mechanism (ITRENDLB) and Firm Size (Size) on Transfer Pricing Decisions." JIMAT (Scientific Journal of Accounting Students) 13:233–42.
Supatmi, Supatmi, and Krisvalenta Wukirasih. 2022. "The Effect of Ownership Structure on Related Party Transactions." Owner 6(2):1398–1411. doi: 10.33395/owner.v6i2.798.
Wijaya, Felicia Vanessa, and Luky Patricia Widianingsih. 2019. "The Impact of Tax, Exchange Rate, Tunneling Incentive and Firm Size on Transfer Pricing (Empirical Study of Manufacturing Companies Listed on the Indonesian Stock Exchange for Years 2014-2018)." Journal of Accounting, Entrepreneurship and Financial Technology (Jaef) 1(2):149–66. doi: 10.37715/jaef.v1i2.1466.
Yulia, Aida, Nurul Hayati, and Rulfah M. Daud. 2019. "The Influence of Tax, Foreign Ownership and Company Size on the Application of Transfer Pricing in Manufacturing Companies Listed on Idx During 2013-2017." International Journal of Economics and Financial Issues 9(3):175–81. doi: 10.32479/ijefi.7640.
Asmirahanti, Maissa Firas. 2018. "The Effect of Firm Size and Bonus Plan on Tax Avoidance with Transfer Pricing Decisions as an Intervening Variable." UIN Syarif Hidayatullah .
Cahyadi, Hadi, Catherine Surya, Henryanto Wijaya, and Susanto Salim. 2020. "The Influence of Liquidity, Leverage, Capital Intensity, and Company Size on Tax Aggressiveness." STATERA: Journal of Accounting and Finance 2(1):9–16. doi: 10.33510/statera.2020.2.1.9-16.
Chen, Shuping, Xia Chen, Qiang Cheng, and Terry Shevlin. 2010. "Are Family Firms More Tax Aggressive than Non-Family Firms?" Journal of Financial Economics 95(1):41–61. doi: 10.1016/j.jfineco.2009.02.003.
Fitri, Riza Aulia, and Agus Munandar. 2018. "The Effect of Corporate Social Responsibility, Profitability, and Leverage toward Tax Aggressiveness with Size of Company as Moderating Variable." Binus Business Review 9(1):63. doi: 10.21512/bbr.v9i1.3672.
Ghozali, Imam. 2016. Quantitative & Qualitative Research Design for Accounting, Business, and Other Social Sciences . Semarang: Yogi Pratama.
Ginting, Sarah, and Nera Marinda Machdar. 2023. "The Effect of Transfer Prices and Special Relationship Transactions on Tax Avoidance with Profitability as a Moderating Variable in Infrastructure Companies Listed on the Indonesian Stock Exchange for the 2016-2021 Period." Pearl Journal of Accounting Science 1(2):185–203.
Hartono, Hartono, Sabaruddin, and Andry Priharta. 2022. "The Influence of Profitability, Family Ownership and Transfer Pricing on Tax Avoidance Mediated by Good Corporate Governance." JRB-Journal of Business Research 6(1):18–40. doi: 10.35814/jrb.v6i1.3994.
Herlinda, Annisa Rachma, and Mia Ika Rahmawati. 2021. "The Influence of Profitability, Liquidity, Leverage and Company Size on Tax Aggressiveness." Accounting Science and Research 10:18.
Jarkoni, Jarkoni, and Juniyati Juniyati. 2023. "The Influence of Transfer Pricing and Debt Covenants on Corporate Income Tax Avoidance Decisions in Manufacturing Companies Registered on the IDX (2015-2020)." Journal of Economics and Business 3(1):30–38. doi: 10.56145/bisnisbisnis.v3i1.52.
Kusumasari, Ratna Dewi, Sri Fadilah, and Edi Sukarmanto. 2018. "The Influence of Taxes, Foreign Ownership, and Company Size on Transfer Pricing (Empirical Study of Manufacturing Companies Listed on the Indonesian Stock Exchange for the 2012-2016 Period)." Accounting Proceedings 4(2):766–74.
Lanis, Roman, and Grant Richardson. 2011. "The Effect of Board of Director Composition on Corporate Tax Aggressiveness." Journal of Accounting and Public Policy 30(1):50–70. doi: 10.1016/j.jaccpubpol.2010.09.003.
Lestari, Desi. 2014. "The Influence of Blockholder Ownership, Company Size, Business Risk, and Nondebt Tax Shield on the Debt Policy of Companies Entering the Jakarta Islamic Index." Journal of Islamic Economics and Business IX(1):43–58.
Lily, and Ferry Suhardjo. 2022. “Factors Affecting Tax Aggressiveness.” Indonesian Education Journal 1(1):119–34. doi: 10.59141/japendi.v3i08.1115.
Mineri, Michelle Philanthropy, and Melvie Paramitha. 2021. "The Influence of Taxes, Tunneling Incentives, Bonus Mechanisms and Profitability on Transfer Pricing." Journal of Accounting and Taxation Analysis 5(1):35– 44. doi: 10.25139/jaap.v5i1.3638.
Natalia, Jeane, and Tita Nurvita. 2017. "The Influence of Blockholder Ownership, Growth, Dividend Policy, and Company Size on Debt Policy." Journal of Essence 20:1–476.
Nurwati, Prastio, and Nawang Kalbuana. 2021. “Influence of Firms Size, Exchange Rate, Profitability and Tax Burden on Transfer Pricing.” International Journal of Economics, Business and Accounting Research (IJEBAR) 5(3):967–80.
Pranata, I. Putu Abed Adi, Komang Adhitanaya, Muhammad Fairuz Rizaldi, Gede Bramasta Eka Winanda, Ni Made Intan Dewi Lestari, and Partiwi Dwi Astuti. 2021. "The Effect of Corporate Social Responsibility, Firm Size, and Leverage on Tax Aggressiveness: An Empirical Evidence." Universal Journal of Accounting and Finance 9(6):1478–86. doi: 10.13189/ujaf.2021.090624.
Prasista, Putu Meita, and Erry Setiawan. 2016. "The Influence of Profitability and Disclosure of Corporate Social Responsibility on the Income Tax Aggressiveness of Corporate Taxpayers." Udayana University Accounting E-Journal 17(3):2120–44.
Daughter, Michelle Priscillia, and Lusy. 2021. “Effect of Ownership of Blockholders, Intangible Assets, and Company Size on Company Value.” International Journal of Economics, Business and Accounting Research (IJEBAR) 5(2):435–43.
Putri, Vivian Dewi, High School, and Economics. 2018. "The Influence of the Independent Board of Commissioners, Managerial Ownership, Blockholders, Company Size, Audit Type, Leverage and Profitability on Internet Financial Reporting (Ifr." 1–20.
Romdhon, Mochamad, Erik Kartiko, and Sayyidah Nurjamilah. 2021. "The Effect of Firm Size and Leverage on Tax Aggressiveness with Disclosure of Corporate Social Responsibility as a Moderating Variable." Journal of Economic Discourse 20(2):107. doi: 10.52434/jwe.v20i2.1143.
Salsabilla, Sylvania, and Fajar Nurdin. 2023. "The Influence of Transfer Pricing, Roa, Leverage and Profit Management on Tax Avoidance in BEI 2017-2021." Civilization Accounting Scientific Journal 9(1):151–74. doi: 10.24252/jiap.v9i1.35353.
Santini, Adilah Layung, and Emmy Indrayani. 2020. "The Effect of Profitability, Liquidity, Leverage, Capital Intensity and Firm Size on Tax Aggressiveness With Market Performance As an Intervening Variable (Banking Companies Listed on Indonesia Stock Exchange in 2014 - 2018)." Scientific Journal of Business Economics 25(3):290–303. doi: 10.35760/eb.2020.v25i3.2853.
Sari, Diana, Andre Hermawan, and Ulya Fitriana. 2021. "Influence of Profitability, Company Size and Tunneling Incentive on Company Decisions of Transfer Pricing (Empirical Studies on Listed Manufacturing Companies Indonesia Stock Exchange Period 2012-2019)." Turkish Journal of Computer and Mathematics Education (TURCOMAT) 12(4):796–805. doi: 10.17762/turcomat.v12i4.565.
Septiana, Nanik, and Muhammad Abdul Aris. 2023. "Analysis of the Proportion of Independent Commissioners, Size of the Board of Directors, Audit Committee, Blockholder Ownership on Financial Performance." Journal of Accounting, Finance and Management 4(2):101–14. doi: 10.35912/jakman.v4i2.1051.
Setyorini, Fany, and Ida Nurhayati. 2022. "The Influence of Tax (ETR), Tunneling Incentive (TNC), Bonus Mechanism (ITRENDLB) and Firm Size (Size) on Transfer Pricing Decisions." JIMAT (Scientific Journal of Accounting Students) 13:233–42.
Supatmi, Supatmi, and Krisvalenta Wukirasih. 2022. "The Effect of Ownership Structure on Related Party Transactions." Owner 6(2):1398–1411. doi: 10.33395/owner.v6i2.798.
Wijaya, Felicia Vanessa, and Luky Patricia Widianingsih. 2019. "The Impact of Tax, Exchange Rate, Tunneling Incentive and Firm Size on Transfer Pricing (Empirical Study of Manufacturing Companies Listed on the Indonesian Stock Exchange for Years 2014-2018)." Journal of Accounting, Entrepreneurship and Financial Technology (Jaef) 1(2):149–66. doi: 10.37715/jaef.v1i2.1466.
Yulia, Aida, Nurul Hayati, and Rulfah M. Daud. 2019. "The Influence of Tax, Foreign Ownership and Company Size on the Application of Transfer Pricing in Manufacturing Companies Listed on Idx During 2013-2017." International Journal of Economics and Financial Issues 9(3):175–81. doi: 10.32479/ijefi.7640.
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2024-08-28
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