Impact of Profitability, Leverage, Capital Intensity, Firm Size, and Firm Age on Tax Avoidance
DOI:
https://doi.org/10.26905/ap.v10i2.13614Keywords:
Capital Intensity, Firm Age, Firm Size, Leverage, Profitability, Tax AvoidanceAbstract
Indonesia's primary source of state revenue is taxes and is used to support economic growth to achieve the vision of "Golden Indonesia 2045". The challenge in collecting tax revenues is the act of tax avoidance by companies. This research wants to study whether the tax avoidance of basic materials companies on the Indonesia Stock Exchange from 2018 to 2022 is affected by factors such as profitability, leverage, capital intensity, company size, and company age. Ninety-six basic materials companies are the population in this study. This quantitative research uses financial reports through purposive sampling with a total sample of two hundred and ninety-five data. The findings in this study show that the tax avoidance is significantly positively influenced by profitability which is proxied by return on assets, while the tax avoidance is significantly negatively influenced by company size. On the other hand, the tax avoidance is not significantly influenced by leverage, capital intensity, and company age. These results imply that company management is encouraged to avoid taxes to meet the profit level targets set by shareholders, but remains careful to maintain the company's good reputation.
References
Ariani, M., & Hasymi, M. (2018). Pengaruh Profitabilitas, Likuiditas, Leverage, Size, dan Capital Intensi-ty Ratio Terhadap Effective Tax Rate (ETR) (Studi Kasus Pada Perusahaan Manufaktur yang List-ing di Bursa Efek Indonesia 2012-2016). Jurnal Profita, 11(3), 452–463. https://doi.org/10.22441/profita.2018.v11.03.007
Dailimi, L. F., & Setyowati, M. S. (2020). Analysis of Factors Affecting Effective Tax Rates of Companies Listed on the Indonesia Stock Exchange 2009-2018. Jurnal Administrasi Publik: Public Administra-tion Journal, 10(1), 53–62. https://doi.org/10.31289/jap.v10i1.3196
Dianto, S. N., Djaddang, S., Suyanto, S., & Darmansyah, D. (2021). Pengaruh Capital Insensity Ratio dan Inventory Insensity Ratio terhadap Agresivitas Pajak dengan Moderasi Karakteristik Auditor. Jurnal Akuntansi Dan Perpajakan, 7(2), 92–102. https://doi.org/10.26905/ap.v7i2.5218
Dilasari, I., Sitinjak, N. D., & Kusumowati, D. (2021). Dampak Corporate Governance, ROA Dan Lever-age terhadap Penerapan Tax Avoidance. Jurnal Akuntansi Dan Perpajakan, 7(2), 138–143. https://doi.org/10.26905/ap.v7i2.7060
Fitria, G. (2018). Pengaruh Kepemilikan Institusional, Komisaris Independen, Karakter Eksekutif, dan Size Terhadap Tax Avoidance (Studi Empiris Pada Emiten Sektor Perdagangan yang Terdaftar di BEI Tahun 2014-2017). Jurnal Profita, 11(3), 438–451. https://doi.org/10.22441/profita.2018.v11.03.006
Ghozali, I. (2017). Ekonometrika: Teori, Konsep dan Aplikasi dengan IBM SPSS 24. Semarang: Badan Pen-erbit Universitas Diponegoro.
Ghozali, I. (2021). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 26 (10th ed.). Semarang: Badan Penerbit Universitas Diponegoro.
Hanafi, M. M., & Halim, A. (2018). Analisis Laporan Keuangan. Yogyakarta: UPP STIM YKPN.
Hansen, John. A. (1992). Innovation, Firm Size, and Firm Age. Small Business Economics, 4(1), 37–44. Retrieved from https://www.jstor.org/stable/40228766
Honggo, K., & Marlinah, A. (2019). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Dewan Komisaris Inndependen, Komite Audit, Sales Growth, dan Leverage Terhadap Penghindaran Pajak. Jurnal Bisnis Dan Akuntansi, 1a(1), 9–26. Retrieved from https://jurnaltsm.id/index.php/JBA/article/view/705
Humairoh, N. R., & Triyanto, D. N. (2019). Pengaruh Return On Assets (ROA), Kompensasi Rugi Fiskal dan Capital Intensity Terhadap Tax Avoidance. Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi, 3(3), 335–348. Retrieved from http://journalfeb.unla.ac.id/index.php/jasa/article/view/881
Irwansyah, Lestari, Y., & Adam, N. F. (2020). Pengaruh Ukuran Perusahaan dan Leverage Terhadap Agency Cost Pada Perusahaan Otomotif Yang Terdaftar di Bursa Efek Indonesia. Jurnal Inovasi, 16(2), 259–267. Retrieved from https://journal.feb.unmul.ac.id/index.php/INOVASI/article/view/8375
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
Kasmir, K. (2021). Analisis Laporan Keuangan. Depok: PT Raja Grafindo Persada.
Kurniawan, D. P., Lisetyati, E., & Setiyorini, W. (2021). Pengaruh Leverage, Corporate Governance dan Intensitas Modal terhadap Agresivitas Pajak. Jurnal Akuntansi Dan Perpajakan, 7(2), 144–158. https://doi.org/10.26905/ap.v7i2.7075
Kurniawati, E. (2019). Pengaruh Corporate Social Responsibility, Likuiditas, dan Leverage Terhadap Agresivitas Pajak. Jurnal Profita, 12(3), 408. https://doi.org/10.22441/profita.2019.v12.03.004
Kusufiyah, Y. V., & Anggraini, D. (2019). Peran Komisaris Independen, Ukuran Perusahaan, Kinerja Keuangan dan Leverage Terhadap Usaha Penghindaran Pajak. E-Jurnal Akuntansi, 1601. https://doi.org/10.24843/EJA.2019.v26.i02.p28
Kusuma, A. S., & Maryono, M. (2022). Faktor – faktor yang berpengaruh terhadap agresivitas pajak. Owner, 6(2), 1888–1898. https://doi.org/10.33395/owner.v6i2.743
Loderer, C. F., & Waelchli, U. (2010). Firm Age and Performance. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.1342248
Mardiasmo. (2023). Perpajakan - Edisi Terbaru (1st ed.). Yogyakarta: ANDI.
Masrurroch, L. R., Nurlaela, S., & Fajri, R. N. (2021). Pengaruh Profitabilitas, Komisaris Independen, Leverage, Ukuran Perusahaan dan Intensitas Modal Terhadap Tax Avoidance. Jurnal Inovasi, 17(1), 82–93. Retrieved from https://journal.feb.unmul.ac.id/index.php/INOVASI/article/view/9098
Mayndarto, E. C. (2022). Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Sub Sektor Otomotif Yang Terdaftar Di Bursa Efek Indonesia. Owner, 6(1), 426–442. https://doi.org/10.33395/owner.v6i1.590
Mulya, A. A., & Anggraeni, D. (2022). Ukuran perusahaan, Capital Intensity, Pendanaan aset dan prof-itabilitas sebagai determinan faktor agresivitas pajak. Owner, 6(4), 4263–4271. https://doi.org/10.33395/owner.v6i4.1152
Murkana, R., & Putra, Y. M. (2020). Analisis Faktor Yang Mempengaruhi Praktek Penghindaran Pajak Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar di Bursa Efek In-donesia Tahun 2015-2017. Jurnal Profita, 13(1), 43–57. Retrieved from https://publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.v13.01.012
Murwaningtyas, N. E. (2019). Faktor-Faktor Yang Memengaruhi Penghindaran Pajak. Jurnal Akuntansi, Audit, Dan Sistem Informasi Akuntansi, 3(1), 132–142. Retrieved from http://journalfeb.unla.ac.id/index.php/jasa/article/view/474
Nadya, B., & Purnamasari, D. (2020). The Effect of Sales Growth and Leverage on Tax Avoidance Em-pirical Study of Coal Sub-Sector Mining Companies Listed on the Indonesia Stock Exchange in 2014-2018. Jurnal AKSI (Akuntansi Dan Sistem Informasi), 5(2), 89–95. https://doi.org/10.32486/aksi.v5i2.538
Niandari, N., Yustrianthe, R. H., & Grediani, E. (2020). Kepemilikan Manajerial dan Praktik Penghindaran Pajak. Owner (Riset Dan Jurnal Akuntansi), 4(2), 459. https://doi.org/10.33395/owner.v4i2.250
Nibras, J. M., & Hadinata, S. (2020). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Reputasi Auditor, dan Capital Intensity Terhadap Tax Avoidance. Jurnal Profita, 13(2), 165–178. Retrieved from https://publikasi.mercubuana.ac.id/index.php/profita/article/view/profita.v13i2.001
Novriyanti, I., & Dalam, W. W. W. (2020). Faktor-Faktor yang Mempengaruhi Penghindaran Pajak. Journal of Applied Accounting and Taxation, 5(1), 24–35. https://doi.org/10.30871/jaat.v5i1.1862
Nurkolisoh, D., & Hidayah, R. (2019). Analysis of the Determinant of Effective Tax Rate. Accounting Analysis Journal, 8(2), 88–94. Retrieved from https://journal.unnes.ac.id/sju/aaj/article/view/30098
Oktavian, I. T., & Mukhibad, H. (2022). Determinan Tax Avoidance pada Perusahaan Pertambangan yang Dimoderasi oleh Insider Ownership. Owner, 6(2), 1350–1362. https://doi.org/10.33395/owner.v6i2.744
Pramesti, W. R., & Susilawati, C. (2024). Pengaruh Kompensasi Manajemen, Umur Perusahaan, Per-tumbuhan Penjualan, Capital Intensity dan Leverage terhadap Penghindaran Pajak. Reslaj : Reli-gion Education Social Laa Roiba Journal, 6(1), 346–365. https://doi.org/10.47467/reslaj.v6i1.3822
Prihadi, T. (2019). Analisis Laporan Keuangan: Konsep dan Apllikasi. Jakarta: PT Gramedia Pustaka Uta-ma.
Priyatno, D. (2014). SPSS 22: Pengolahan Data Terpraktis. Yogyakarta: Andi Offset.
Purbolakseto, H. V., Tjahjadi, B., & Tjaraka, H. (2022). Peran Ukuran Perusahaan Memoderasi Pengaruh Risiko Pajak Perusahaan Terhadap Penghindaran Pajak. Jurnal Ekonomi Akuntansi Dan Manajemen, 21(2), 169. https://doi.org/10.19184/jeam.v21i2.31536
Ratnasari, S. L. (2012). Bank dan Lembaga Keuangan Lainnya (2nd ed.). Surabaya: UPN Press.
Riyanto, B. (2016). Dasar-Dasar Pembelanjaan Perusahaan (4th ed.). Yogyakarta: BPFE-Yogyakarta.
Shumway, T. (2001). Forecasting Bankruptcy More Accurately: A Simple Hazard Model. The Journal of Business, 74(1), 101–124. https://doi.org/10.1086/209665
Sudana, I. M. (2015). Manajemen Keuangan Perusahaan: Teori & Praktik. Jakarta: Penerbit Erlangga.
Sugiyono. (2022). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Sujarweni, V. W. (2015). Metodologi Penelitian - Bisnis & Ekonomi. Yogyakarta: Pustaka Baru Press.
Sulistiyanti, U., & Nugraha, R. A. Z. (2019). Corporate Ownership, Karakter Eksekutif, dan Intensitas Aset Tetap Terhadap Penghindaran Pajak. Jurnal Profita, 12(3), 361. https://doi.org/10.22441/profita.2019.v12.03.001
Suryani, & Mariani, D. (2019). Pengaruh Umur Perusahaan, Ukuran Perusahaan dan Profitabilitas Ter-hadap Penghindaran Pajak Dengan Leverage Sebagai Variabel Pemoderasi. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 3(3), 259–283. Retrieved from https://journal.stiemb.ac.id/index.php/mea/article/view/236
Susanto, A., & Veronica, V. (2022). Pengaruh Corporate Social Responsibility (CSR) dan Karakteristik Perusahaan terhadap Praktik Penghindaran Pajak Perusahaan yang Terdaftar di Bursa Efek Indo-nesia. Owner, 6(1), 541–553. https://doi.org/10.33395/owner.v6i1.551
Windaswari, K. A., & Merkusiwati, N. K. L. A. (2018). Pengaruh Koneksi Politik, Capital Intensity, Prof-itabilitas, Leverage dan Ukuran Perusahaan Pada Agresivitas Pajak. E-Jurnal Akuntansi, 1980. https://doi.org/10.24843/EJA.2018.v23.i03.p14
Wulandari, T. R., & Purnomo, L. J. (2021). Ukuran Perusahaan, Umur Perusahaan, Pertumbuhan Penjualan, Kepemilikan Manajerial dan Penghindaran Pajak. Jurnal Akuntansi Dan Bisnis, 21(1), 102. https://doi.org/10.20961/jab.v21i1.626
Wulandari, W. D., Assoba, S., & Uzliawati, L. (2023). Pengaruh Struktur Kepemilikan Dan Karaktresis-tik Perusahaan Terhadap Tax Avoidance. Owner, 7(4), 2931–2940. https://doi.org/10.33395/owner.v7i4.1636
Yanto, Y. (2022). Pengaruh Investment Opportunity Set, Leverage, Intensitas Modal, dan Intensitas Persediaan Terhadap Tarif Pajak Efektif. Jurnal Akuntansi Dan Perpajakan, 8(2), 116–133. Retrieved from https://jurnal.unmer.ac.id/index.php/ap/article/view/8637
Ziliwu, L., & Ajimat, A. (2021). Pengaruh Umur Perusahaan Dan Sales Growth Terhadap Tax Avoid-ance. Jurnal Disrupsi Bisnis, 4(5), 426. https://doi.org/10.32493/drb.v4i5.12625
