Influence of company size, capital intensity, sales growth and profit management against tax avoidance
DOI:
https://doi.org/10.54957/educoretax.v4i8.1075Kata Kunci:
Capital Intensity, Company Size, Profit Management, Sales Growth, Tax AvoidanceAbstrak
This study aims to explore the influence of Company Size, Capital Intensity, Sales Growth, and Profit Management on Tax Avoidance in Consumer Non Cyclicals companies with food and beverage sub-sectors listed on the Indonesia Stock Exchange during the 2018-2022 period. This study uses a quantitative approach with purposive sampling techniques, and involves 14 companies as a sample. The analysis method used is multiple regression with F test and T test using Eviews 12. The results show that Company Size has an effect on Tax Avoidance, while Capital Intensity, Sales Growth, and Profit Management have no effect on tax avoidance. However, simultaneously, all of these independent variables have a significant influence on Tax Avoidance. This research contributes to the Directorate General of Taxes in an effort to increase tax collection from companies, as well as provide insights for companies to comply with tax regulations and reduce tax avoidance practices. For the author, this study adds to the understanding of the variables that affect tax avoidance.
Kata Kunci : Ukuran Perusahaan; Capital Intensity; Pertumbuhan Penjualan; Manajemen Laba; Penghindaran Paja
Referensi
Ashari, M. A., Simorangkir, P., & Masripah. (2020). Pengaruh Pertumbuhan Penjualan, Kepemilikan Institusional Dan Kepemilikan Manajerial Terhadap Penghindaran Pajak (Tax Avoidance). Jurnal Syntax Transformation, 1(8), 488–498. https://doi.org/10.46799/jst.v1i8.135
Hariseno, P. E., & Pujiono. (2021). Pengaruh Praktik Manajemen Laba Terhadap Penghindaran Pajak. Jurnal Ilmu Komputer, Ekonomi Dan Manajemen (JIKEM), 1(1), 101–111.
Iqbal, F. A., Esra, R., Awalia, S., & Nohe, D. A. (2022). Analisis Regresi Data Panel Untuk Mengetahui Faktor Yang Memengaruhi Jumlah Penduduk Miskin Di Kalimantan Timur. Prosiding Seminar Nasional Matematika, Statistika, Dan Aplikasinya, 254–266.
Josafat, R., & Febrianti, M. (2023). Pengaruh Leverage, Ukuran Perusahaan dan Faktor Lainnya Terhadap Penghindaran Pajak. 3(3), 27–36.
Malik, A., Pratiwi, A., & Umdiana, N. (2022). Pengaruh Ukuran Perusahaan, Pertumbuhan Penjualan Dan Capital Intensity Terhadap Tax Avoidance. LAWSUIT Jurnal Perpajakan, 1(2), 92–108. https://doi.org/10.30656/lawsuit.v1i2.5552
Marta, D., & Nofryanti, N. (2023). Intensitas Modal, Pertumbuhan Penjualan, Ukuran Perusahaan Dan Penghindaran Pajak. Jurnal Akuntansi Dan Keuangan (JAK), 28(1), 55–65. https://doi.org/10.55681/economina.v2i10.928
Mulyani, N., & Agustinus, E. (2022). Analisa Pengaruh Ukuran Perusahaan, Struktur Aset, dan Struktur Modal terhadap Profitabilitas. Jurnal Arastirma Universitas Pamulang, 2(1), 19–26. https://doi.org/10.32493/arastirma.v2i1.16844
Ningsih, F. I., & Purwasih, D. (2023). Pengaruh Kepemilikan Institusional, Pertumbuhan Penjualan Dan Manajemen Laba Terhadap Penghindaran Pajak. Jurnal Akuntansi Barelang, 7(2), 25–36. https://doi.org/10.33884/jab.v7i2.7152
Putri, L. C. E., & Pratiwi, A. P. (2022). Pengaruh Intensitas Modal, Inventory Intensity Dan Transfer Pricing Terhadap Tax Avoidance. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 7(4), 555–563. https://doi.org/10.24815/jimeka.v7i4.21400
Rifai, A., & Atiningsih, S. (2019). Pengaruh leverage, profitabilitas, capital intensity, manajemen laba terhadap penghindaran pajak. Journal of Economics and Banking, 1(2), 135–142.
Safitri, A., & Wahyudi, I. (2022). Pengaruh Profitabilitas, Pertumbuhan Penjualan, Capital Intensity, dan Ukuran Perusahaan terhadap Tax Avoidance Arumtyas. Jurnal Multidisiplin Ilmu, 1(4), 662–670.
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. CV. Alfabeta.
Tanjaya, C., & Nazir, N. (2021). Pengaruh Profitabilitas, Leverage, Pertumbuhan Penjualan dan Ukuran Perusahaan Terhadap Penghindaran Pajak. Jurnal Akuntansi Trisakti, 8(2), 189–208. https://doi.org/10.56127/jaman.v2i1.211
Wardani, D. K., Dewanti, W. I., & Permatasari, N. I. (2019). Pengaruh Manajemen Laba, Umur Perusahaan dan Leverage Terhadap Tax Avoidance. Akuisisi Jurnal Akuntansi, 15(2), 18–25. https://doi.org/10.24127/akuisisi.v15i2.405
Widagdo, R. A., Kalbuana, N., & Yanti, D. R. (2020). Pengaruh Capital Intensity, Ukuran Perusahaan, Dan Leverage Terhadap Tax Avoidance Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index. Jurnal Riset Akuntansi Politala, 3(2), 46–59. https://doi.org/10.34128/jra.v3i2.56
Zufar, L. M., & Arianti, B. F. (2023). Analisis Tingkat Pertumbuhan Penjualan , Kompensasi Rugi Fiskal , dan Capital Intensity Terhadap Penghindaran Pajak. Jurnal Ekonomi, Manajemen Dan Akuntansi, 2(2), 54–63.
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2024 Cintia Febi Rahayu, Nani Mulyani
Artikel ini berlisensi Creative Commons Attribution 4.0 International License.
