DETERMINATION OF TAX AVOIDANCE PRACTICES
##plugins.themes.EpsilonTheme.article.main##
Angelie Viantiaraini*
Haninun
Riswan
To enhance tax revenue, the government is continuously working towards strengthening the tax sector's contribution to funding state expenses. However, a major hurdle in achieving the desired tax earnings is the prevalence of tax avoidance practices. This research aims to delve into the influence of company size, leverage, and sales growth on tax avoidance in f&b firms listed on the Indonesia Stock Exchange from 2018 to 2022. The study examines company size, leverage, and sales growth as independent variables, while tax avoidance serves as the dependent variable. The analysis encompasses 84 f&b firms listed on the Indonesia Stock Exchange during the specified period, with a sample size of 26 companies selected through purposive sampling. The data was analyzed using multiple regression tests with the aid of SPSS 18 software. The findings of this study reveal that company size does not significantly impact tax avoidance. However, leverage exhibits a positive effect on tax avoidance, whereas sales growth demonstrates a negative effect on tax avoidance.
Ainniyya, S. M., Sumiati, A., & Susanti, S. (2021). Pengaruh Leverage, Pertumbuhan Penjualan, dan Ukuran Perusahaan Terhadap Tax Avoidance. Owner, 5(2), 525–535. https://doi.org/10.33395/owner.v5i2.453
Arnan, S. G., Pramesti, S. R., & Brata, I. O. D. (2019). The Leverage Affect On Tax Avoidance (Study In Mining And Agriculture Companies Listed On The Indonesia Stock Exchange In The Period 2015-2017). International Journal of Innovation, Creativity and Change, 6(7), 257–270.
Aulia, I., & Mahpudin, E. (2020). Pengaruh Profitabilitas , Leverage , Dan Ukuran Perusahaan Terhadap Tax Avoidance. Akuntabel, 17(2), 289–300.
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(2).
Chairunesia, W. (2023). The Effect Of Capital Intensity, Institutional Ownership, And Sales Growth On Tax Avoidance (Empirical Study Of Energy Sector Companies Listed On The Indonesia Stock Exchange In 2017-2021). EPRA International Journal of Multidisciplinary Research (IJMR)-Peer Reviewed Journal, 9(8), 218–222. https://doi.org/10.36713/epra2013
Dang, V. C., & Nguyen, Q. K. (2022). Audit Committee Characteristics And Tax Avoidance: Evidence From An Emerging Economy. Cogent Economics and Finance, 10(1). https://doi.org/10.1080/23322039.2021.2023263
Darsani, P. A., & Sukartha, I. M. (2021). The Effect Of Institutional Ownership , Profitability , Leverage And Capital Intensity Ratio On Tax Avoidance. American Journal of Humanities and Social Sciences Research (AJHSSR), 5(1), 13–22.
Dewinta, I. A. R., & Setiawan, P. E. (2016). Pengaruh ukuran perusahaan, umur perusahaan, profitabilitas, leverage, dan pertumbuhan penjualan terhadap tax avoidance. E-Jurnal Akuntansi, 14(3), 1584–1615.
Dwiyanti, I. A. I., & Jati, I. K. (2019). Pengaruh profitabilitas, capital intensity, dan inventory intensity pada penghindaran pajak. E-Jurnal Akuntansi, 27(3), 2293–2321.
Ernawati, F., & Budiharjo, R. (2020). Pengaruh Return On Asset, Current Ratio, Struktur Aktiva, Dan Pertumbuhan Penjualan Terhadap Struktur Modal. Jurnal Manajemen Strategi Dan Aplikasi Bisnis, 3(2), 97–108.
Ernawati, S., Chandrarin, G., & Respati, H. (2019). Analysis Of The Effect Of Profitability, Company Size and Leverage On Tax Avoidance (Study On Go Public Companies In Indonesia). International Journal of Advances in Scientific Research and Engineering, 05(10), 74–80. https://doi.org/10.31695/ijasre.2019.33547
Faisal, M., Utama, S., Sari, D., & Rosid, A. (2023). Languages And Conforming Tax Avoidance : The Roles Of Corruption And Public Governance. Cogent Business & Management, 10(3). https://doi.org/10.1080/23311975.2023.2254017
Fauzan, Wardan, D. A., & Nurharjanti, N. N. (2019). The Effect Of Audit Committee , Leverage , Return On Assets , Company Size , And Sales Growth On Tax Avoidance. Jurnal Riset Akuntansi Dan Keuangan Indonesia, 4(3), 171–185.
Friana, H. (2019). Direktorat Jenderal Pajak (DJP) Mendalami Dugaan Penghindaran Pajak (Tax Avoidance) Yang Dilakukan Perusahaan Batu Bara PT Adaro Energy Tbk. Tirto.Id.
Gresnews. (2013). Indofood Sukses Makmur Kalah Di Peninjauan Kembali MA. Gresnews.Com.
Gunn, A. F., Koch, D. J., & Weyzig, F. (2020). A Methodology To Measure The Quality Of Tax Avoidance Case Studies: Findings From The Netherlands. Journal of International Accounting, Auditing and Taxation, 39. https://doi.org/10.1016/j.intaccaudtax.2020.100318
Handoyo, S., Wicaksono, A. P., & Darmesti, A. (2022). Does Corporate Governance Support Tax Avoidance Practice In Indonesia ? International Journal of Innovative Research and Scientific Studies, 5(3), 184–201. https://doi.org/10.53894/ijirss.v5i3.505
Haninun, & Nurdiawansyah. (2014). Analysis Of Effect Size Company, Profitability, And Leverage Againts Social Responsibility Disclosure Of Listed Mining Industry In Indonesia Stock Exchange Periode 2009-2012. Jurnal Akuntansi & Keuangan, 5(1), 1–18.
Hidayat, D. W. W. (2018). PENGARUH PROFITABILITAS, LEVERAGE DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK: STUDI KASUS PERUSAHAAN MANUFAKTUR DI INDONESIA.
Irawati, W., Akbar, Z., Wulandari, R., & Barli, H. (2020). Analisis Profitabilitas, Leverage, Pertumbuhan Penjualan Dan Kepemilikan Keluarga Terhadap Penghindaran Pajak. Jurnal Akuntansi Kajian Ilmiah Akuntansi (JAK), 7(2), 190–199. https://doi.org/10.30656/jak.v7i2.2307
Jensen, M. C., & Meckling, W. H. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Juliana, D., Arieftiara, D., & Nugraheni, R. (2020). Pengaruh Intensitas Modal, Pertumbuhan Penjualan, Dan CSR Terhadap Penghindaran Pajak. Prosiding Biema, 1, 1257–1271.
Kalbuana, N., Taqi, M., Uzliawati, L., & Ramdhani, D. (2023). CEO Narcissism, Corporate Governance, Financial Distress, And Company Size On Corporate Tax Avoidance. Cogent Business and Management, 10(1). https://doi.org/10.1080/23311975.2023.2167550
Khairunisa, K., Hapsari, D. W., & Aminah, W. (2017). Kualitas Audit, Corporate Social Responsibility, Dan Ukuran Perusahaan Terhadap Tax Avoidance. Jurnal Riset Akuntansi & Komputerisasi Akuntansi (JRAK), 9(1), 39–46. https://doi.org/https://doi.org/10.23969/jrak.v9i1.366
Kim, J. H., & Im, C. C. (2017). The Study On The Effect And Determinants Of Small - And Medium-Sized Entities Conducting Tax Avoidance. Journal of Applied Business Research (JABR), 33(2), 375–390. https://doi.org/10.19030/jabr.v33i2.9911
Mahdiana, M. Q., & Amin, M. N. (2020). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Dan Sales Growth Terhadap Tax Avoidance. Jurnal Akuntansi Trisakti, 7(1), 127–138. https://doi.org/10.25105/jat.v7i1.6289
Mariana, C., Riyadi, S. A., Fauzi, L. S. L., Khairunnisa, S. A., Yudhistira, R., & Mutisania, K. (2021). Leverage And Profitability On Tax Avoidance: Evidence On Mining Sector Companies Listed On The Indonesia Stock Exchange (Idx). Review of International Geographical Education (RIGEO), 11(3), 1542–1358. https://doi.org/10.33403/rigeo.800599
Maryanti, E. (2016). Analisis Profitabilitas, Pertumbuhan Perusahaan, Pertumbuhan Penjualan Dan Struktur Aktiva Terhadap Struktur Modal Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia (Studi Empiris Pada Perusahaan Manufaktur yang Terdaf. Riset Akuntansi Dan Keuangan Indonesia, 1(2), 143–151.
Mulyati, Y., Juni, H., Subing, T., Fathonah, A. N., & Prameela, A. (2019). Effect Of Profitability, Leverage And Company Size On Tax Avoidance. In International Journal of Innovation, Creativity and Change (Vol. 6, Issue 8).
Nabilla, S. S., & ZulFikri, I. (2018). Pengaruh Risiko Perusahaan, Leverage (Debt To Equity Ratio) Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak (Tax Avoidance) (Studi Empiris Pada Perusahaan Manufaktur Subsektor Makanan & Minuman Yang Terdaftar Di BEI Tahun 2014-2017). Prosiding Seminar Nasional Cendekiawan, 1179–1182.
Nugraha, M. I., & Mulyani, S. D. (2019). Peran leverage sebagai pemediasi pengaruh karakter eksekutif, kompensasi eksekutif, capital intensity, dan sales growth terhadap tax avoidance. Jurnal Akuntansi Trisakti, 6(2), 301–324.
Oktamawati, M. (2017). Pengaruh karakter eksekutif, komite audit, ukuran perusahaan, leverage, pertumbuhan penjualan, dan profitabilitas terhadap tax avoidance. Jurnal Akuntansi Bisnis, 15(1), 23–40.
Putra, Y. E., & Aziz, N. (2020). Pengaruh Kepemilikan Konsentrasi , Kualitas Corporate Governance Dan Other Comprehensive Income Terhadap Tax Avoidance. Jurnal Benefita, 5(3), 433–446. https://doi.org/https://doi.org/10.22216/jbe.v5i3.5536
Putri, R. T., Ulum, I., & Prasetyo, A. (2018). Company Risk, Size, Fiscal Loss Compensation, And Tax Avoidance: Evidence from Indonesian Islamic Companies. Journal of Innovation in Business and Economics, 2(02), 87–94. https://doi.org/10.22219/jibe.v2i02.7323
Rahmadani, Muda, I., & Abubakar, E. (2020). Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Dan Manajemen Laba Terhadap Penghindaran Pajak Dimoderasi oleh Political Connection. Jurnal Riset Akuntansi Dan Keuangan, 8(2), 375–392.
Soedarsa, H. G., & Arika, P. R. (2016). Pengaruh Tingkat Inflasi, Pertumbuhan PDB, Ukuran Perusahaan, Leverage, Dan Profitabilitas Terhadap Harga Saham pada Perusahaan Sektor Properti Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2005-2013. Jurnal Akuntansi Dan Keuangan, 7(1), 87–102. https://doi.org/10.36448/jak.v7i1.632
Tang, T. Y. H. (2020). A review of tax avoidance in China. China Journal of Accounting Research, 13(4), 327–338. https://doi.org/10.1016/j.cjar.2020.10.001
Tarmidi, D., Sari, P. N., & Handayani, R. (2020). Tax Avoidance: Impact of Financial and Non-Financial Factors. International Journal of Academic Research in Accounting, Finance and Management Sciences, 10(2), 1–8. https://doi.org/10.6007/ijarafms/v10-i2/7238
Tebiono, J. N., & Sukadana, I. B. N. (2019). Faktor-Faktor Yang Mempengaruhi Tax Avoidance Pada Perusahaan Manufaktur Yang Terdaftar Di BEI. Jurnal Bisnis Dan Akuntansi, 21(1a-2), 121–130. https://doi.org/https://doi.org/10.34208/jba.v21i1a-2.749
Tristanti, I. A., & Aisyaturrahmi. (2023). Studi Pengaruh Kinerja Keuangan Terhadap Tax Avoidance. Accounting and Management Journal, 7(1), 65–83. https://doi.org/10.33086/amj.v7i1.4406
Undang-Undang Republik Indonesia. (2007). Undang-Undang Republik Indonesia Nomor 28 Tahun 2007 tentang Perubahan Ketiga Atas Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum Dan Tata Cara Perpajakan.
Undang-Undang Republik Indonesia. (2008). Undang-Undang Republik Indonesia Nomor 36 Tahun 2008 tentang Perubahan Keempat Atas Undang-Undang Nomor 7 tahun 1983 tentang Pajak Penghasilan.
Wahyuni, L., Fahada, R., & Atmaja, B. (2017). The Effect Of Business Strategy, Leverage, Profitability And Sales Growth On Tax Avoidance. Indonesian Management and Accounting Research, 16(02).
Widyastuti, S. M., Meutia, I., & Candrakanta, A. B. (2022). The Impact Of Leverage, Profitability, Capital Intensity And Corporate Governance On Tax Avoidance Sari. Integrated Journal of Business and Economics, 6(1), 13–27.
Yohanes, & Sherly, F. (2022). Pengaruh Profitability, Leverage, Audit Quality, Dan Faktor Lainnya Terhadap Tax Avoidance. E-Jurnal Akuntansi TSM, 2(2), 543–558.
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, 5(1), 20–31.
