THE IMPACT OF INSTITUTIONAL OWNERSHIP, RETURN ON ASSETS, CURRENT RATIO ON TAX AVOIDANCE MODERATED BY FIRM SIZE ON COMPANIES ON THE IDX
DOI:
https://doi.org/10.31539/costing.v7i6.13622Keywords:
KI; ROA; CR; Firm Size; Tax Avoidance.Abstract
Taxes are mandatory contributions to the state that are owed by individuals or entities that are coercive based on the law, by not getting direct rewards and used for state purposes, especially for the prosperity of the people. This study aims to determinethe impact of KI, ROA, CR on tax avoidance and to find out whether the size of the company is able to moderate the influence of KI, ROA, CR on tax avoidance. This research period was carried out during 2017 –2023.The sampling technique used in this study is purposive sampling. The data analysis technique that will be used is to use simple regression analysis, and Residual Test to moderate variables. The results of the F test gave results that KI, ROA, CR had a positive and significant effect on tax avoidance. The results of the t-test showed that KI had a positive and insignificant effect on avoidance. Meanwhile, ROA and CR have a positive and significant effect on avoidance. The results of the residual test show that the size of the company is not able to moderate the influence of KI, ROA, CR on tax avoidance.References
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Jurnal Bimbingan Dan Konseling, 5(1), 132–138. Retrieved from https://core.ac.uk/download/pdf/3 27184901.pdf
Chasbiandani, T., Triastuti, & Ambarwati, S. (2019). Pengaruh Corporation Risk Dan Good Corporate Governance Terhadap Tax Avoidance Dengan Kepemilikan Institusional Sebagai Variable Pemoderasi. Kompartemen : Jurnal Ilmiah Akuntansi, XVII(2), 115–129. https://doi.org/http://dx.doi.org/10.30595/kompartemen.v17i2.4451
Danardhito, A., Widjanarko, H., & Kristanto, H. (2023). Determinan Penghindaran Pajak: Likuiditas, Leverage, Aktivitas, Profitabilitas, Pertumbuhan, dan Nilai Perusahaan. Jurnal Pajak Indonesia, 7(1), 45–56. https://doi.org/https://doi.org/10.31092/jpi.v7i1.2169
Friantin, S. H. E., & Putri, I. S. (2020). Tax Avoidance dan Faktor-Faktor yang Mempengaruhinya. Advance : Jurnal Akuntansi, 7(2), 116–128. Retrieved from https://e-journal.stie-aub.ac.id/index.php/advance/article/view/789
Ghozali, I. (2016). Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23 (Edisi 8). Semarang: Badan Penerbit Universitas Diponegoro.
Halioui, K., Neifar, S., & Abdelaziz, F. Ben. (2016). Corporate governance, CEO compensation and tax aggressiveness: Evidence from American firms listed on the NASDAQ 100. Review of Accounting and Finance, 15(4), 445–462. https://doi.org/https://doi.org/10.1108/RAF-01-2015-0018
Hasan, I., Kim, I., Teng, H., & Wu, Q. (2022). The effect of foreign institutional ownership on corporate tax avoidance: International evidence. Journal of International Accounting, Auditing and
Taxation, 46. https://doi.org/https://doi.org/10.1016/j.intaccaudtax.2021.100440
Kusumawardhani, A., & Mallisa, A. I. P. (2023). The Impactof Financial Performance, and Institutional Ownership onTax Avoidance in the Banking Sector Listed on the Indonesia Stock Exchange. International Journal of Organizational Behavior and Policy, 2(2), 107–116. https://doi.org/https://doi.org/10.9744/ijobp.2.2.107-116
Lubara, M. A., Damayanti, & Dewi, A. K. (2022). The Effect Of Audit Committee, Family Ownership Against Tax Avoidance Of The Manufacturing Companies Listed on IDX in the Period 2017-2019. Jurnal Ilmiah ESAI, 16(2), 90–100. https://doi.org/https://doi.org/10.25181/esai.v16i2.2528
Mkadmi, J. E., & Ali, W. Ben. (2024). How does tax avoidance affect corporate social responsibility and financial ratio in emerging economies? Journal of Economic Criminology, 5, 1–8. https://doi.org/https://doi.org/10.1016/j.jeconc.2024.100070
Muhammad, E., Efni, Y., & Rahmayanti, E. (2022). The Effect of Profitability, Institutional Ownership on Tax Avoidance Moderated by Disclosure of Good Corporate Governance (Study on Consumer Goods Industry Companies Listed in t. IJEBA: International Journal of Economics, Business and Applications, 7(1), 53–66. https://doi.org/http://dx.doi.org/10.31258/ijeba.7.1.53-66
Nurhaliza, S. (2020). Termasuk Indonesia, Google dan Microsoft Mangkir Bayar Pajak Rp41 Triliun. Retrieved November 15, 2023, from https://www.idxchannel.com/market-news/termasuk-indonesia-google-dan-microsoft-mangkir-bayar-pajak-rp41-triliun
Pratama, B. Y., Narsa, N. P. D. R. H., &
Prananjaya, K. P. (2022). Tax Avoidance and the Readability of Financial Statements: Empirical Evidence from Indonesia. Journal of Asian Finance, Economics and Busines, 9(2), 0103–0112. https://doi.org/doi:10.13106/jafeb.2022.vol9.no2.0103
Prima, B., & Dewi, H. K. (2019). Tax Justice laporkan Bentoel lakukan penghindaran pajak, Indonesia rugi US$ 14 juta. Retrieved November 15, 2023, from https://nasional.kontan.co.id/news/tax-justice-laporkan-bentoel-lakukan-penghindaran-pajak-indonesia-rugi-rp-14-juta/
Putri, V. R., Asih, M. A. R., Nururrahma, F., & Rifkasari, T. S. (2022). Tax Avoidance: dipengaruhi oleh Faktor Tata Kelola dan Enviromental Uncertainty. Jurnal Akuntansi Keuangan Dan Bisnis, 15(1), 450–459. https://doi.org/https://doi.org/10.35143/jakb.v15i1.5352
Rahmawaty, N., & Astuti, C. D. (2023). The Effect Of CSR, Fixed Asset Intensity, Profitability And Leverage On Tax Avoidance With Institutional Ownership As A Moderating Variable. Devotion : Journal of Research and Community Service, 4(2), 453–470. https://doi.org/https://doi.org/10.36418/devotion.v4i2.399
Richardson, G., Wang, B., & Zhang, X. (2016). Ownership structure and corporate tax avoidance: Evidence from publicly listed private firms in China. Journal of Contemporary Accounting & Economics, 12(2), 141–158. https://doi.org/https://doi.org/10.1016/j.jcae.2016.06.003
Safiinatunnajah, N. A., & Setiyawati, H. (2022). The Effect of Leverage and Profitability on Tax Avoidance with Company Transparency as a Moderating Variable. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 5(3), 28216–28227. https://doi.org/https://doi.org/10.33258/birci.v5i3.6903
Suliyanto. (2011). Ekonometrika dan Terapan,
Teori dan Aplikasi dengan SPSS. Yogyakarta: CV Andi Offset.
Tarmizi, A., Perkasa, D. H., Meliantari, D., & Wahdiawati, S. A. (2023). The Effect of Institutional Ownership, Family Ownership, and Thin Capitalization on Tax Avoidance. TSBEC : Transdisciplinary Symposium on Business, Economics, and Communication, 2023, 1–10. https://doi.org/https://doi.org/10.18502/kss.v8i12.13645
Vemberain, J., & Triyani, Y. (2021). Analisis Pengaruh Profitabilitas, Ukuran Perusahaan, Leverage, Dan Kepemilikan Institusional Terhadap Tax Avoidance. Jurnal Akuntansi, 10(1), 40–62. https://doi.org/https://doi.org/10.46806/ja.v10i1.785
Widyastuti, R. A. Y. (2021). 2020, Penerimaan Pajak Capai Rp 1.069,98 Triliun atau 89,25 Persen dari Target. Retrieved November 14, 2023, from https://bisnis.tempo.co/read/1440165/2020-penerimaan-pajak-capai-rp-1-06998-triliun-atau-8925-persen-dari-target
Wildan, M. (2020). Indonesia Diperkirakan Rugi Rp69 Triliun Akibat Penghindaran Pajak. Retrieved March 21, 2023, from https://news.ddtc.co.id/indonesia-diperkirakan-rugi-rp69-triliun-akibat-penghindaran-pajak-2572
Jurnal Bimbingan Dan Konseling, 5(1), 132–138. Retrieved from https://core.ac.uk/download/pdf/3 27184901.pdf
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2024-12-11
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