PENGARUH SIZE, DEBTS, INTANGIBLE ASSETS, PROFITABILITY, MULTINATIONALITY DAN SALES GROWTH TERHADAP TAX AVOIDANCE
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Oct 22, 2018
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Abstract
This study aims to obtain empirical evidence about the effect of size, debts, intangible assets, profitability, mulrinationality and sales growth on tax avoidance in basic industrial and chemical sector companies listed on the Indonesia Stock Exchange in 2012 - 2016. The independent variables in this study are size, debts, intangible assets, profitability, mulrinationality and sales growth. Whereas for the dependent variable in this study is tax avoidance using Cash Effective Tax Rate (CETR). The sampling technique in this study was purposive sampling and the data analysis tool used in this study was logistic regression analysis. There are 12 companies that meet the sampling criteria. The results of this study indicate that the variables multinationality and sales growth affect tax avoidance, while the variable size, debts, intangible assets and profitability do not affect tax avoidance.
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PUSPITA, Erika Rani; NURLAELA, Siti; MASITOH, Endang.
PENGARUH SIZE, DEBTS, INTANGIBLE ASSETS, PROFITABILITY, MULTINATIONALITY DAN SALES GROWTH TERHADAP TAX AVOIDANCE.
Prosiding Seminar Nasional: Manajemen, Akuntansi, dan Perbankan, [S.l.], v. 1, n. 1, p. 794-807, oct. 2018.
Available at: <http://conferences.uin-malang.ac.id/index.php/semnasfe/article/view/792>. Date accessed: 26 apr. 2024.
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References
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Anouar, d., & Houria, Z. (2017). The Determinants of Tax Avoidance within Corporate Groups: Evidence from Moroccan Groups. International Journal of Economics, Finance and Management Sciences, 5(1), 57-65.
Darmawan, I., & Sukartha, I. (2014). Pengaruh Penerapan Corporate Governance,Leverage, Return On Assets dan Ukuran Perusahaan pada Penghindaran Pajak. E-Jurnal Akuntansi Universitas Udayana, 143-161.
Desai, M., Foley, C., & Hines, J. (2006). Do tax havens divert economic activity? Economics Letters 90, 219-224.
Dewinta, I., & Setiawan, P. (2016). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Prfitabilitas, Leverage, dan Pertumbuhan Penjualan terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 14.3 1584-1613, ISSN : 2303-8556.
Ghozali, I. (2006). Aplikasi Analisis Multivariate dengan SPSS. Semarang: Badan Penerbit Universitas Diponegoro Cetakan ke empat.
Grubert, H. (2003). Intangible income, intercompany. National Tax Journal 56 (1, Part 2), 221-242.
Jensen, M., & Mechking, W. (1976). Theory of The Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, Vol 3, No 4.
Kang, H., Park, K., & Jang, H. (2006). Determinant Of internal transactins among the member firms of KoreanConglomerates. The Korean Journal of Finance, 19 (1), 77-118.
Mahanani, A., Nurlaela , S., & Hendra Titisari, K. (2017). Pengaruh Karakteristik Perusahaan, Sales Growth dan CSR Terhadap Tax Avoidance. Seminar Nasional IENACO-2017, ISSN: 2337-4349.
Nurlaela, S., Mursito, B., Hadi, S., & Hendra, K. (2017). Effect of Understanding, Knowledge and Tax Amnesty to Pay Tax Compiliance With Individual Paliament Regionalin Indonesia. Account and Financial Management Journal, ISSN: 2456-3374.
OJK. (2017). Statistik Pasar Modal 2017. Jakarta.
Pohan, D. M. (2016). Manajemen Perpajakan (Strategi Perencanaan Pajak dan Bisnis) edisi Revisi. Jakarta: PT. Grahamedia Jakarta.
Rachmawati, A., & Triatmoko, H. (2007). Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laba dan Nilai Perusahaan. Simposisum Nasional Akuntansi (SNA) X, Makasar.
Rego, & Sonja, O. (2003). Tax-Avoidance Activities of U.S. Multinational Corporations. Contemporer Accounting Research, Vol. 20 No. 4,, Winter Hal. 805-833.
Shackelford, D., Slemrod, J., & Sallee, J. (2007). A unifiying model of how the tax system and generally accepted accounting principles affect corporate behavior. Working Paper, University of North Carolina and University of Michigan.
Sugiyono, P. (2013). Metode Penelitian Bisnis (Pendekatan Kuantitatif, Kualitatif, dan R&D). Bandung: Alfabeta.
Sutrisno. 2009. Metode Penelitian Bisnis. Edisi Petama. Cetakan Ketiga. Ekonisia.Yogyakarta.
Suwito, E., & Herawaty, A. (2005). Analisa pengaruh karakteristik perusahaaan terhadap tindakan perataan laba yang dilakukan oleh perusahaan yang terdaftar di Bursa Efek Jakarta. Simposium Nasional Akuntansi VIII, Solo.
Swingly, C., & Sukartha, I. (2015). Pengaruh KArakteristik Eksekutif, Komite Audit, Ukuran Perusahaan, Laverage dan Sals Growth pada TAx Avoidance. E-Jurnal Akuntansi Universitas Udayana, 10.1, 47-62, ISSN: 2302-8556.