Analisis Faktor-Faktor yang Mempengaruhi Tax Avoidance

Authors

  • Eva Nurul Ramdiani Universitas Terbuka
  • Tri Gunarsih Universitas Teknologi Yogyakarta
  • Etty Puji Lestari Universitas Terbuka

DOI:

10.33395/owner.v7i2.1367

Keywords:

Audit quality, Corporate social responsibility, Institutional ownership, Profitability capital intensity, Tax avoidance

Abstract

Tax avoidance is one of the main issues that need to be followed up more seriously by various parties, especially the government, so it becomes an important issue to be investigated. This study aims to determine the effect of institutional ownership, corporate social responsibility, profitability, and capital intensity on tax avoidance. In addition, this study investigates whether audit quality moderates the effect of institutional ownership on tax avoidance. The tax avoidance variable in this study is proxied by using the Cash Effective Tax Rate (CETR). The population of this study is consumer cyclical companies listed on the Indonesia Stock Exchange in 2018 – 2020, with a total sample of 66 company data that meet the criteria. The data collection method used is the purposive sampling method. The primary analytical tool in this research is panel data regression analysis. The results showed that institutional ownership, profitability, and capital intensity had no significant effect on tax avoidance. In contrast, CSR has a negative and significant effect on tax avoidance. Audit quality does not moderate effect of institutional ownership on tax avoidance. Audit quality which acts as a form of transparent supervision with accurate disclosure is not a tool that can influence tax avoidance actions.

Downloads

Download data is not yet available.

        Plum-X Analityc

References

Alsaadi, A. (2020). Financial-tax reporting conformity, tax avoidance and corporate social responsibility. Journal of Financial Reporting and Accounting, 18(3), 639–659. https://doi.org/10.1108/JFRA-10-2019-0133

Amalia, D. (2019). Does Political Connection , Executive Character , and Audit Quality Affect the Tax Avoidance Practice?? Evidence in Indonesia. 377(Icaess), 24–30.

Aminah, A., Chairina, C., & Sari, Y. Y. (2018). The Influence of Company Size, Fixed Asset Intensity, Leverage, Profitability, and Political Connection To Tax Avoidance. AFEBI Accounting Review, 2(02), 107. https://doi.org/10.47312/aar.v2i02.88

APBN Kita. (2022). Laporan ABPN KiTa. Kementerian Keuangan Republik Indonesia, 1–132. https://www.kemenkeu.go.id/apbnkita

Arianti, B. F. (2020). The Effect of Independent Commissioner’s Moderation of CSR and Institutional Ownership on Tax Avoidance. Jabe (Journal of Accounting and Business Education), 4(2), 98. https://doi.org/10.26675/jabe.v4i2.8271

Aryatama, M. I., & Raharja, S. (2021). The Effect of Capital Intensity , Corporate Social Responsibility , and Profitability on Tax Avoidance. 10, 1–11.

Charisma, R. B., & Dwimulyani, S. (2019). Pengaruh Struktur Kepemilikan Terhadap Tindakan Penghindaran Pajak Dengan Kualitas Audit Sebagai Variabel Penghindaran Pajak Dengan Kualitas Audit Sebagai Moderating. Prosiding Seminar Nasional Pakar Ke 2, 2, 1–10.

Chen, S., Chen, X., Cheng, Q., & Shevlin, T. (2010). Are family firms more tax aggressive than non-family firms? Journal of Financial Economics, 95(1), 41–61. https://doi.org/10.1016/j.jfineco.2009.02.003

Chouaibi, J., Rossi, M., & Abdessamed, N. (2021). The effect of corporate social responsibility practices on tax avoidance: an empirical study in the French context. Competitiveness Review. https://doi.org/10.1108/CR-04-2021-0062

Cook, K. A., Romi, A. M., Sánchez, D., & Sánchez, J. M. (2019). The influence of corporate social responsibility on investment efficiency and innovation. Journal of Business Finance and Accounting, 46(3–4), 494–537. https://doi.org/10.1111/jbfa.12360

Dakhli, A. (2021). The impact of ownership structure on corporate tax avoidance with corporate social responsibility as mediating variable. Journal of Financial Crime. https://doi.org/10.1108/JFC-07-2021-0152

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

Dewi, P. M. (2019). The Effect of Financial Distress , Good Corporate Governance , and Institutional Ownership on Tax Avoidance ( Empirical Study of Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange for the 2016-2019 Period .

Governance, J. O. F. (2018). Sustainability Report And Firm Performance?: Study In Mining And Metal And Food Processing Industry Indonesia Stock Exchange 2014-. 2(1), 4–11.

Hanifah, A. H. (2016). Pengaruh profitabilitas, leverage, firm size, kompensasi rugi fiskal, kepemilikan institusi dan kepatuhan wajib pajak terhadap tax avoidance. 1–109. http://etheses.uin-malang.ac.id/10515/

Hidayah, N. (2019). Pengaruh Insentif Eksekutif, Corporate Governance, dan Konsevatisme Akuntansi terhadap Tax Avoidance Pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Periode 2016-2018. April, 33–35.

Hr, J., No, B., & Tengah, J. (2017). Analisis atas Penghindaran Pajak. 02, 114–127.

Internasional, J., Ekonomi, R., Ijebar, A., Modal, P. I., Perusahaan, U., Terhadap, L., Pajak, P., Perusahaan, P., Terdaftar, Y., Islam, I., & Jii, J. (2020). Machine Translated by Google Jurnal Internasional Riset Ekonomi , Bisnis dan Akuntansi ( IJEBAR ) Halaman 272 Machine Translated by Google Jurnal Internasional Riset Ekonomi , Bisnis dan Akuntansi ( IJEBAR ) Halaman 273. 2020, 272–278.

Irianto, B. S., Sudibyo, Y. A., & Ak, A. W. S. (2017). The Influence of Profitability , Leverage , Firm Size and Capital Intensity Towards Tax Avoidance. 5(2), 33–41. https://doi.org/10.15640/ijat.v5n2a3

Jihene, F., & Moez, D. (2019). The Moderating Effect of Audit Quality on CEO Compensation and Tax Avoidance?: Evidence from Tunisian Context. February. https://doi.org/10.32479/ijefi.7355

Jihene, F., Moez, D., Tunis, U., Manar, E., Ilmu, F., & Keuangan, G. (2019). Pengaruh Moderasi Kualitas Audit pada Kompensasi CEO dan Penghindaran Pajak?: Bukti dari Konteks Tunisia. 9, 131–140.

Kalbuana, N., & Yanti, D. R. (2020). The Influence Of Capital Intensity , Firm Size , And Leverage On Tax Avoidance On Companies Registered In Jakarta Islamic Index ( Jii ) Period 2015-2019. 2020(3), 272–278.

Krisna, A. M. (2019). Pengaruh Kepemilikan Institusional dan Kepemilikan Manajerial pada Tax Avoidance dengan Kualitas Audit sebagai Variabel Pemoderasi. 18(September), 82–91.

Lestari, J., & Solikhah, B. (2019). The Effect of CSR, Tunneling Incentive, Fiscal Loss Compensation, Debt Policy, Profitability, Firm Size to Tax Avoidance. Accounting Analysis Journal, 8(1), 31–37. https://doi.org/10.15294/aaj.v8i1.23103

Lestari, N. (2019). The Effect of Audit Quality on Tax Avoidance. 354(iCASTSS), 329–333.

Liu, H., & Lee, H. A. (2019). The effect of corporate social responsibility on earnings management and tax avoidance in Chinese listed companies. International Journal of Accounting and Information Management, 27(4), 632–652. https://doi.org/10.1108/IJAIM-08-2018-0095

López-González, E., Martínez-Ferrero, J., & García-Meca, E. (2019). Does corporate social responsibility affect tax avoidance: Evidence from family firms. Corporate Social Responsibility and Environmental Management, 26(4), 819–831. https://doi.org/10.1002/csr.1723

Mahanani, A., Titisari, K. H., & Nurlaela, S. (2017). Pengaruh Karateristik Perusahaan, Sales Growth, dan CSR Terhadap Tax Avoidance. Seminar Nasional IENACO, 732–742. http://hdl.handle.net/11617/8600

Maharani, W., & Juliarto, A. (2019). Pengaruh Kepemilikan Keluarga Terhadap Tax Avoidance Dengan Kualitas Audit Sebagai Variabel Moderating. 8, 1–10.

Maulana, A., Sari, R. H. D. P., & Wibawaningsih, E. J. (2021). Analisis Pengaruh Kompensasi Eksekutif, Profitabilitas Perusahaan dan Leverage Terhadap Tax Avoidance. Prosiding Konferensi Riset Nasional Ekonomi, Manajemen, Dan Akuntansi., 2, 1151–1170.

Monika, C. M., & Noviari, N. (2021). Open Access The Effects of Financial Distress , Capital Intensity , and Audit Quality on Tax Avoidance. 6, 282–287.

Oktaviani, D. (2019). Peran Kepemilikan Institusional Dalam Memoderasi Faktor-Faktor Yang Mempengaruhi Tax Avoidance. Akuntansi Dewantara, 3(2), 169–178. https://doi.org/10.26460/ad.v3i2.5285

Oktaviyani, R., & Munandar, A. (2017). Effect of Solvency, Sales Growth, and Institutional Ownership on Tax Avoidance with Profitability as Moderating Variables in Indonesian Property and Real Estate Companies. Binus Business Review, 8(3), 183. https://doi.org/10.21512/bbr.v8i3.3622

Pattiasina, V., Tammubua, M. H., Numberi, A., Patiran, A., & Temalagi, S. (2019). Capital Intensity and tax avoidance. International Journal of Social Sciences and Humanities, 3(1), 58–71. https://doi.org/10.29332/ijssh.v3n1.250

Pemoderasi, V. (2021). Pengaruh kepemilikan manajerial dan kompensasi eksekutif terhadap penghindaran pajak dengan kualitas audit sebagai variabel pemoderasi. 2(1), 701–712.

Prabowo, I. C. (2020). Capital Structure, Profitability, Firm Size and Corporate Tax Avoidance: Evidence from Indonesia Palm Oil Companies. Business Economic, Communication, and Social Sciences (BECOSS) Journal, 2(1), 97–103. https://doi.org/10.21512/becossjournal.v2i1.6064

Prawita, W. D. (2019). Corporate Social Responsibility Dan Corporate Financial Performance: Peran Mediasi Stakeholders Influence Capacity. EKUITAS (Jurnal Ekonomi Dan Keuangan), 2(3), 341–359. https://doi.org/10.24034/j25485024.y2018.v2.i3.3975

Prayoga, A., Neldi, M., & Sari, D. P. (2019). UPI YPTK Pengaruh Thin Capitalization , Transfer Pricing Dan Capital Intensity Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur. 4. https://doi.org/10.35134/jbeupiyptk.v4i1.83

Purba, D. M. (2018). The Influence Of Earnings Management , Audit Quality And Ceo Duality On Tax Avoidance. 03(01), 25–38.

Purwanti, S. M., & Sugiyarti, L. (2017). Pengaruh Intensitas Aset Tetap, Pertumbuhan Penjualan dan Koneksi Politik Terhadap Tax Avoidance. Jurnal Riset Akuntansi & Keuangan, 5(3), 1625–1641.

Putri, V. R., & Putra, B. I. (2017). Pengaruh Leverage, Profitability, Ukuran Perusahaan Dan Proporsi Kepemilikan Institusional Terhadap Tax Avoidance. Jurnal Manajemen Dayasaing, 19(1), 1. https://doi.org/10.23917/dayasaing.v19i1.5100

Ristanti, L. (2020). LITERA: Jurnal Literasi Akuntansi. 50–62.

Safitri, K. A., & Muid, D. (2020). Pengaruh Pengungkapan Corporate Social Responsibility, Profitabilitas, Leverage, Capital Intensity dan Ukuran Perusahaan terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018). Diponegoro Journal of Accounting, 9(4), 1–11. http://ejournal-s1.undip.ac.id/index.php/accounting

Wahyuni, L., Fahada, R., & Atmaja, B. (2019). The Effect of Business Strategy, Leverage, Profitability and Sales Growth on Tax Avoidance. Indonesian Management and Accounting Research, 16(2), 66. https://doi.org/10.25105/imar.v16i2.4686

Waluyo, T. (2020). 576-Article Text-4778-1-10-20210614.pdf (p. 677).

Wang, F., Xu, S., Sun, J., & Cullinan, C. P. (2020). Corporate Tax Avoidance: a Literature Review and Research Agenda. Journal of Economic Surveys, 34(4), 793–811. https://doi.org/10.1111/joes.12347

Wulandari, D. S. (2022). Tindakan Agresivitas Pajak dipandang dari Teori Akuntansi Positif. Owner, 6(1), 554–569. https://doi.org/10.33395/owner.v6i1.631

Yopie, S. (2022). The Effect of Corporate Social Responsibility , Family Ownership on Tax Avoidance?: The Effect of Audit Quality Moderation. 2016, 29–40.

Yusuf, Y. Y. (2017). Determinan Pengungkapan Csr Dan Pengaruhnya Terhadap Nilai Perusahaan. Jurnal Bisnis Dan Manajemen, 4(2), 197–216. https://doi.org/10.26905/jbm.v4i2.1701

Zhu, N., Mbroh, N., Monney, A., & Bonsu, M. O.-A. (2019). Corporate Tax Avoidance and Firm Profitability. European Scientific Journal ESJ, 15(7), 61–70. https://doi.org/10.19044/esj.2019.v15n7p61

Published

2023-01-17

How to Cite

Ramdiani, E. N. ., Gunarsih, T. ., & Lestari, E. P. . (2023). Analisis Faktor-Faktor yang Mempengaruhi Tax Avoidance. Owner : Riset Dan Jurnal Akuntansi, 7(2). https://doi.org/10.33395/owner.v7i2.1367