THE EFFECT OF PROFITABILITY, LEVERAGE, FIRM SIZE, AND EARNINGS MANAGEMENT ON TAX AVOIDANCE (CASE STUDY ON FINANCIAL SECTOR COMPANIES LISTED ON IDX 2020-2021)
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Sep 26, 2022
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Abstract
This research is aimed to analyze the effect between profitability, leverage, firm size, and earnings management on tax avoidance. This research was conducted by using quantitative method with purposive sampling as the data collection method. The sample of this research is the data of 54 companies in financial sector that are registered on the Indonesia Stock Exchange from 2020-2021. The research analysis used double regression analysis by using SPSS 25 application. The results demonstrate that profitability has a significant positive effect on tax avoidance. Leverage, firm size, and earnings management do not have a positive and significant effect on tax avoidance. Simultaneously, variables profitability, leverage, firm size, and earnings management do not have a positive and significant effect on tax avoidance
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WULANDARI, Fanneisa Fresti et al.
THE EFFECT OF PROFITABILITY, LEVERAGE, FIRM SIZE, AND EARNINGS MANAGEMENT ON TAX AVOIDANCE (CASE STUDY ON FINANCIAL SECTOR COMPANIES LISTED ON IDX 2020-2021).
Proceedings of the International Conference of Islamic Economics and Business (ICONIES), [S.l.], v. 8, n. 1, p. 477-486, sep. 2022.
ISSN 2541-3333.
Available at: <http://conferences.uin-malang.ac.id/index.php/iconies/article/view/1711>. Date accessed: 26 apr. 2024.
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References
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Alfina, I. T., Nurlaela, S., & Wijayanti, A. (2018). The Influence of Profitability, Leverage, Independent Commissioner, and Firm size to Tax Avoidance. International Conference on Technology, Education, and Social Science 2018, 2018(10), 102–106.
Ariska, M., Fahru, M., & Kusuma, J. W. (2020). Pengaruh Leverage, Ukuran Perusahaan, Profitabilitas dan Pengaruhnya Terhadap Tax Avoidance pada Perusahaan Sektor Pertambangan di Bursa Efek Indonesia Tahun 2014-2019. Jurnal Revenue : Jurnal Ilmiah Akuntansi, 01(01), 133–142.
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Brigham, E. F., & Houston, J. F. (2018). Dasar - Dasar Manajemen Keuangan (Edisi - 14 (ed.)). Salemba Empat.
Dewi, N. L. P. P., & Noviari, N. (2017). Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas dan Corporate Social Responsibility Terhadap Penghindaran Pajak (Tax Avoidance). E-Jurnal Akuntansi, 21(2), 882–911. https://doi.org/10.24843/EJA.2017.v21.i02.p01.
Eneksi Dyah Puspita Sari, & Shandy Marsono. (2020). Pengaruh Profitabilitas, Leverage, Dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Bei Tahun 2016-2018. Aktual: Journal of Accounting And Financial, 5(1), 45–52. https://e-journal.stie-aub.ac.id/index.php/aktual/article/view/638.
Fuest, C., & Riedel, N. (n.d.). Tax Evasion and Tax Avoidance in Developing Countries : The Role of International Profit Shifting.
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Ghozali, Imam. (2013). Aplikasi Analisis Multivariate dengan Program IBM SPSS 21 Update PLS Regresi. Semarang: Badan Penerbit Universitas Diponegoro.
Hanlon, Michelle., & Heitzman, Shane. (2020). A review of tax research. Journal of Accounting and Economics, 50 (40). 127 – 178.
Hapsari Ardianti, P. N. (2019). Profitabilitas, Leverage, dan Komite Audit Pada Tax Avoidance. E-Jurnal Akuntansi, 26(2019), 2020. https://doi.org/10.24843/eja.2019.v26.i03.p13.
Hasan, M. M., Lobo, G. J., & Qiu, B. (2021). Organizational capital, corporate tax avoidance, and firm value. Journal of Corporate Finance, 70(June), 102050. https://doi.org/10.1016/j.jcorpfin.2021.102050.
Idawati, I. A. A. (2018). Pengaruh Profitabilitas, Leverage Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak: Studi Kasus Perusahaan Manufaktur Di Indonesia. Jurnal Riset Manajemen Dan Bisnis, 3(1), 19–26.
Kasmir. (2014). Analisis Laporan Keuangan. Raja Grafindo Persada.
Lim, Youngdeok. (2011). Tax Avoidance, Cost of Debt and Shareholder Activism: Evidence from Korea. Journal of Banking and Finance 35, h 456-470.
Madya, E. (2021). Pengaruh Return on Asset, Leverage, dan Ukuran Perusahaan Terhadap Tax Avoidance. YUME (Journal of Management), 4.2), 293–305. https://doi.org/10.37531/yum.v11.75.
Mafiah. (2018). Pengaruh Probabilitas, Leverage, dan Ukuran Perusahaan terhadap Penghindaran Pajak. Jurnal Ilmu Dan Riset Akuntansi, Volume 7(2), 1–16.
Mardiasmo. (2018). Perpajakan (Maya (ed.). Penerbit Andi.
Mehta, C. R., & Patel, N. R. (2012). IBM SPSS Exact Tests. 1–236.
Mocanu, M., Constantin, S. B., & Răileanu, V. (2021). Determinants of tax avoidance–evidence on profit tax-paying companies in Romania. Economic Research-Ekonomska Istrazivanja , 34(1), 2013–2033. https://doi.org/10.1080/1331677X.2020.1860794.
Pravitasari, A., & Safrida, L. (2019). The Effect of Profitability, Leverage, Firm Size, Political Connection and Fixed Asset Intensity on Tax Avoidance (Empirical Study on Mining Companies Listed in Indonesia Stock Exchange 2015-2017). ACCRUALS (Accounting Research Journal of Suraatmadja), 3(2), 247–258. https://doi.org/10.35310/accruals.v3i2.56.
Riskatari, N. K. R., & Jati, I. K. (2020). Pengaruh Profitabilitas , Leverage dan Ukuran Perusahaan pada Tax Avoidance Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia The Effect of Profitability. E-Jurnal Akuntansi, 30(4), 886–896.
Sari, M., & Devi, H. (2018). Pengaruh Corporate Governance dan Karakteristik Eksekutif Terhadap Tax Avoidance. Jurnal Akuntansi, 2(2), 298–306.
Sartono, R. A. (2010). Manajemen Keuangan Teori dan Aplikasi (Edisi 4). Yogyakarta : BPFE.
Scott, William R. (2012). Financial Accounting Theory.Sixth Edition. Toronto: Pearson Canada.
Singgih, Santoso. (2000). Buku Latihan SPSS Statistik Parametrik. Jakarta: Gramedia.
Sugiyono. (2014). Metode Penelitian Pendekatan Kuantitatif Kualitatif dan R&D. Bandung: Alfabeta.
Suripto. (2021). Pengaruh Corporate Social Responsibility, Kualitas Audit dan Manajemen Laba terhadap Tax Avoidance pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia. Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 5(P-ISSN; 2541-5255 E-ISSN: 2621-5306), 1651–1672.
Suryani, & Mariani, D. (2019). Pengaruh Umur Perusahaan, Ukuran Perusahaan Dan Profitabilitas Terhadap Penghindaran Pajak Dengan Leverage Sebagai Variabel Pemoderasi. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 3(3), 259–283.
Widiatmoko, S., & Mulya, H. (2021). The Effect of Good Corporate Governance, Profitability, Capital Intensity and Firm size on Tax Avoidance. Journal of Social Science, 2(4), 502–511. https://doi.org/10.46799/jss.v2i4.176.
Ainniyya, S. M., Sumiati, A., & Susanti, S. (2021). Pengaruh Leverage , Pertumbuhan Penjualan , dan Ukuran Perusahaan Terhadap Tax Avoidance. Riset & Jurnal Akuntansi, 5(2), 525–535.
Alfina, I. T., Nurlaela, S., & Wijayanti, A. (2018). The Influence of Profitability, Leverage, Independent Commissioner, and Firm size to Tax Avoidance. International Conference on Technology, Education, and Social Science 2018, 2018(10), 102–106.
Ariska, M., Fahru, M., & Kusuma, J. W. (2020). Pengaruh Leverage, Ukuran Perusahaan, Profitabilitas dan Pengaruhnya Terhadap Tax Avoidance pada Perusahaan Sektor Pertambangan di Bursa Efek Indonesia Tahun 2014-2019. Jurnal Revenue : Jurnal Ilmiah Akuntansi, 01(01), 133–142.
Bursa Efek Indonesia. (2021). Laporan Keuangan & Tahunan. Dalam www.idx.co.id. Diakses pada 18 Mei 2022.
Bisnis.com. (2021). “Penerimaan Pajak Tembus Target?”. Dalam https://ekonomi.bisnis.com/read/20220104/259/1485160. Diunduh 22 Juni 2022
Brigham, E. F., & Houston, J. F. (2018). Dasar - Dasar Manajemen Keuangan (Edisi - 14 (ed.)). Salemba Empat.
Dewi, N. L. P. P., & Noviari, N. (2017). Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas dan Corporate Social Responsibility Terhadap Penghindaran Pajak (Tax Avoidance). E-Jurnal Akuntansi, 21(2), 882–911. https://doi.org/10.24843/EJA.2017.v21.i02.p01.
Eneksi Dyah Puspita Sari, & Shandy Marsono. (2020). Pengaruh Profitabilitas, Leverage, Dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Bei Tahun 2016-2018. Aktual: Journal of Accounting And Financial, 5(1), 45–52. https://e-journal.stie-aub.ac.id/index.php/aktual/article/view/638.
Fuest, C., & Riedel, N. (n.d.). Tax Evasion and Tax Avoidance in Developing Countries : The Role of International Profit Shifting.
Febrianti, N. W., & Nurdin, F. (2022). Factors Influencing Earnings Management : an Empirical Study on the Indonesian. Jurnal Riset Akuntansi Terpadu, 15(1), 60-74.
Ghozali, Imam. (2013). Aplikasi Analisis Multivariate dengan Program IBM SPSS 21 Update PLS Regresi. Semarang: Badan Penerbit Universitas Diponegoro.
Hanlon, Michelle., & Heitzman, Shane. (2020). A review of tax research. Journal of Accounting and Economics, 50 (40). 127 – 178.
Hapsari Ardianti, P. N. (2019). Profitabilitas, Leverage, dan Komite Audit Pada Tax Avoidance. E-Jurnal Akuntansi, 26(2019), 2020. https://doi.org/10.24843/eja.2019.v26.i03.p13.
Hasan, M. M., Lobo, G. J., & Qiu, B. (2021). Organizational capital, corporate tax avoidance, and firm value. Journal of Corporate Finance, 70(June), 102050. https://doi.org/10.1016/j.jcorpfin.2021.102050.
Idawati, I. A. A. (2018). Pengaruh Profitabilitas, Leverage Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak: Studi Kasus Perusahaan Manufaktur Di Indonesia. Jurnal Riset Manajemen Dan Bisnis, 3(1), 19–26.
Kasmir. (2014). Analisis Laporan Keuangan. Raja Grafindo Persada.
Lim, Youngdeok. (2011). Tax Avoidance, Cost of Debt and Shareholder Activism: Evidence from Korea. Journal of Banking and Finance 35, h 456-470.
Madya, E. (2021). Pengaruh Return on Asset, Leverage, dan Ukuran Perusahaan Terhadap Tax Avoidance. YUME (Journal of Management), 4.2), 293–305. https://doi.org/10.37531/yum.v11.75.
Mafiah. (2018). Pengaruh Probabilitas, Leverage, dan Ukuran Perusahaan terhadap Penghindaran Pajak. Jurnal Ilmu Dan Riset Akuntansi, Volume 7(2), 1–16.
Mardiasmo. (2018). Perpajakan (Maya (ed.). Penerbit Andi.
Mehta, C. R., & Patel, N. R. (2012). IBM SPSS Exact Tests. 1–236.
Mocanu, M., Constantin, S. B., & Răileanu, V. (2021). Determinants of tax avoidance–evidence on profit tax-paying companies in Romania. Economic Research-Ekonomska Istrazivanja , 34(1), 2013–2033. https://doi.org/10.1080/1331677X.2020.1860794.
Pravitasari, A., & Safrida, L. (2019). The Effect of Profitability, Leverage, Firm Size, Political Connection and Fixed Asset Intensity on Tax Avoidance (Empirical Study on Mining Companies Listed in Indonesia Stock Exchange 2015-2017). ACCRUALS (Accounting Research Journal of Suraatmadja), 3(2), 247–258. https://doi.org/10.35310/accruals.v3i2.56.
Riskatari, N. K. R., & Jati, I. K. (2020). Pengaruh Profitabilitas , Leverage dan Ukuran Perusahaan pada Tax Avoidance Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia The Effect of Profitability. E-Jurnal Akuntansi, 30(4), 886–896.
Sari, M., & Devi, H. (2018). Pengaruh Corporate Governance dan Karakteristik Eksekutif Terhadap Tax Avoidance. Jurnal Akuntansi, 2(2), 298–306.
Sartono, R. A. (2010). Manajemen Keuangan Teori dan Aplikasi (Edisi 4). Yogyakarta : BPFE.
Scott, William R. (2012). Financial Accounting Theory.Sixth Edition. Toronto: Pearson Canada.
Singgih, Santoso. (2000). Buku Latihan SPSS Statistik Parametrik. Jakarta: Gramedia.
Sugiyono. (2014). Metode Penelitian Pendekatan Kuantitatif Kualitatif dan R&D. Bandung: Alfabeta.
Suripto. (2021). Pengaruh Corporate Social Responsibility, Kualitas Audit dan Manajemen Laba terhadap Tax Avoidance pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia. Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 5(P-ISSN; 2541-5255 E-ISSN: 2621-5306), 1651–1672.
Suryani, & Mariani, D. (2019). Pengaruh Umur Perusahaan, Ukuran Perusahaan Dan Profitabilitas Terhadap Penghindaran Pajak Dengan Leverage Sebagai Variabel Pemoderasi. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 3(3), 259–283.
Widiatmoko, S., & Mulya, H. (2021). The Effect of Good Corporate Governance, Profitability, Capital Intensity and Firm size on Tax Avoidance. Journal of Social Science, 2(4), 502–511. https://doi.org/10.46799/jss.v2i4.176.