Faktor – Faktor Pengaruh Tax Avoidance Pada Perusahaan Sektor Barang Konsumen Non – Primer Di BEI Tahun 2018 - 2021
DOI:
https://doi.org/10.31539/costing.v7i1.5384Abstract
Tax avoidance (tax avoidance) is an effort made by companies to obtain benefits, namely reducing the amount of tax payable in a legal way by exploiting weaknesses in tax regulations.This study aims to find empirical evidence and analyze the effect of capital intensity, thin capitalization and political connections on tax avoidance. The data in this study used financial report data and annual reports for Consumer non – cyclicals listed on the Indonesia Stock Exchange for 2018 – 2021. The sampling method in this study used a purposive sampling technique. The number of samples in this study obtained as many as 238 sample companies. This study was analyzed using multiple linear regression. The test results show that capital intensity has a significant negative effect on tax avoidance, thin capitalization has no effect on tax avoidance and political connections have a significant positive effect.
Keywords : Tax Avoidance, Capital Intensity, Thin Capitalization, Political Connection
References
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Widodo, S. W., & Wulandari, S. (2021). PENGARUH PROFITABILITAS, LEVERAGE, CAPITAL INTENSITY, SALES GROWTH DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK. Jurnal Sistem Informasi, Manajemen, Dan Akuntansi, 19(2), 152–173. http://ojs.feb.uajm.ac.id/index.php/simak/article/view/174/102
Zoebar, M. K. Y., & Miftah, D. (2020). Pengaruh Corporate Social Responsibility, Capital Intensity Dan Kualitas Audit Terhadap Penghindaran Pajak. Jurnal Magister Akuntansi Trisakti, 7(1), 25–40. https://doi.org/10.25105/jmat.v7i1.6315
Andawiyah, A., Subeki, A., & Hakiki, A. (2019). Pengaruh Thin Capitalization Terhadap Penghindaran Pajak Perusahaan Index Saham Syariah Indonesia. Akuntabilitas, 13(1), 49–68. https://doi.org/10.29259/ja.v13i1.9342
Anggraeni, T., & Oktaviani, R. M. (2021). Dampak Thin Capitalization, Profitabilitas, Dan Ukuran Perusahaan Terhadap Tindakan Penghindaran Pajak. Jurnal Akuntansi Dan Pajak, 21(02), 390–397. https://doi.org/10.29040/jap.v21i02.1530
Asadanie, N. K., & Venusita, L. (2020). Pengaruh Koneksi Politik terhadap Penghindaran Pajak. Inventory: Jurnal Akuntansi, 4(1), 14. https://doi.org/10.25273/inventory.v4i1.6296
Dewi, S. L., & Oktaviani, R. M. (2021). Pengaruh Leverage, Capital Intensity, Komisaris Independen Dan Kepemilikan Institusional Terhadap Tax Avoidance. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 4(2), 179–194. https://doi.org/10.29303/akurasi.v4i2.122
Dwiyanti, I. A. I., & Jati, I. K. (2019). Pengaruh Profitabilitas, Capital Intensity, dan Inventory Intensity pada Penghindaran Pajak. E-Jurnal Akuntansi, 27, 2293. https://doi.org/10.24843/eja.2019.v27.i03.p24
Ferdiawan, Y., & Firmansyah, A. (2017). Pengaruh Political Connection , Foreign Activity , dan Real Earnings Management Terhadap Tax Avoidance Pendapatan Perpajakan merupakan. Jurnal Riset Keuangan Dan Akuntansi, 5(3), 1601–1624.
Ghozali, I. (2018). APLIKASI ANALISIS MULTIVARIATE Dengan Program IBM SPSS 25 (9th ed.). Badan Penerbit Universitas Diponegoro.
Jusman, J., & Nosita, F. (2020). Pengaruh Corporate Governance, Capital Intensity dan Profitabilitas Terhadap Tax Avoidance pada Sektor Pertambangan. Jurnal Ilmiah Universitas Batanghari Jambi, 20(2), 697. https://doi.org/10.33087/jiubj.v20i2.997
Mardiasmo. (2008). Perpajakan (S. Mulanto (ed.); Revisi 200). CV. Andi Offset.
Munawaro, M. A., & Ramdany, R. (2020). Peran Csr, Ukuran Perusahaan, Karakter Eksekutif Dan Koneksi Politik Terhadap Potensi Tax Avoidance. Jurnal Akuntansi, 8(2), 109–121. https://doi.org/10.37932/ja.v8i2.70
Nugroho, W. C. (2022). Peran Kualitas Audit pada pengaruh Transfer Pricing dan Capital Intensity terhadap Tax Avoidance. E-Jurnal Akuntansi, 32(6), 1578. https://doi.org/10.24843/eja.2022.v32.i06.p14
Pangastuti, T. (2022). Penerimaan Pajak 2022 Bisa Melampaui Target. Investor.Id. https://investor.id/business/310586/penerimaan-pajak-2022-bisa-melampaui-target
Pramaiswari, G. A., & Fidiana, F. (2022). Pengaruh Profitabilitas, Capital Intensity Dan Corporate Governance Terhadap Tax Avoidance. Jurnal Ilmiah Akuntansi Dan Keuangan (JIAKu), 1(2), 103–119. https://doi.org/10.24034/jiaku.v1i2.5338
Prastiwi, D., & Ratnasari, R. (2019). The Influence of Thin Capitalization and The Executives’ Characteristics Toward Tax Avoidance by Manufacturers Registered on ISE in 2011-2015. AKRUAL: Jurnal Akuntansi, 10(2), 119. https://doi.org/10.26740/jaj.v10n2.p119-134
Pratomo, D., Kurnia, K., & Maulani, A. J. (2021). Pengaruh non-financial distress, koneksi politik, dan intensitas persediaan terhadap tax avoidance. Jurnal Akuntansi Aktual, 8(2), 107–114. https://doi.org/10.17977/um004v8i22021p107
Sahrir, S., Syamsuddin, S., & Sultan, S. (2021). Pengaruh Koneksi Politik, Intensitas Aset Tetap, Komisaris Independen, Profitabilitas Dan Leverage Terhadap Tax Avoidance. Jurnal Penelitian Ekonomi Akuntansi (JENSI), 5(1), 14–30. https://doi.org/10.33059/jensi.v5i1.3517
Sari, K., & Somoprawiro, R. M. (2020). Pengaruh Corporate Governance, Koneksi Politik dan Profitabilitas Terhadap Potensi Tax Avoidance. Jurnal Akuntansi, 9(1), 90–103. https://doi.org/10.37932/ja.v9i1.78
Widodo, S. W., & Wulandari, S. (2021). PENGARUH PROFITABILITAS, LEVERAGE, CAPITAL INTENSITY, SALES GROWTH DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK. Jurnal Sistem Informasi, Manajemen, Dan Akuntansi, 19(2), 152–173. http://ojs.feb.uajm.ac.id/index.php/simak/article/view/174/102
Zoebar, M. K. Y., & Miftah, D. (2020). Pengaruh Corporate Social Responsibility, Capital Intensity Dan Kualitas Audit Terhadap Penghindaran Pajak. Jurnal Magister Akuntansi Trisakti, 7(1), 25–40. https://doi.org/10.25105/jmat.v7i1.6315
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2023-09-21
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