The Effect of Profitability, Leverage, Sales Growth, Independent Commissioners, and Institutional Ownership on Tax Avoidance
Pengaruh Profitabilitas, Leverage, Sales Growth, Komisaris Independen, dan Kepemilikan Institusional terhadap Tax Avoidance
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(1) * Sabila Dwi Agustiana
Universitas Muhammadiyah Surakarta
Indonesia
(2) Eny Kusumawati Universitas Muhammadiyah Surakarta
Indonesia
(*) Corresponding Author
Abstract
The still high cases of tax avoidance in Indonesia, prompting the need to identify the factors that affect tax avoidance. This study aims to determine and analyze the effect of profitability, leverage, sales growth, independent commissioners, and institutional ownership on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This research was designed using quantitative methods. The data used in this study were obtained from the website www.idx.co.id and the company's financial statements. The sampling technique used purposive sampling and obtained as many as 49 companies for each year. The total sample used is 245 and the data outlier is 41 so that the total sample is 204 during the 5-year observation period. The collected sample data was then tested for hypotheses using the method of multiple linear regression analysis, and statistical test analysis. The test results show that the profitability variable has a significant effect on tax avoidance. While the variables of leverage, sales growth, independent commissioners, and institutional ownership have no significant effect on tax avoidance.
References
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[2]Fauzan F, Ayu DA, Nurharjanti NN. The Effect of Audit Committee, Leverage, Return on Assets, Company Size, and Sales Growth on Tax Avoidance. Riset Akuntansi dan Keuangan Indonesia. 2019 Dec 30;4(3):171-85.
[3]Gultom J. Pengaruh Profitabilitas, Leverage, dan Likuiditas terhadap Tax Avoidance. Jurnal Akuntansi Berkelanjutan Indonesia. 2021;4(2).
[4]Hansen V. Pengaruh Family Control, Size, Sales Growth, dan Leverage terhadap Profitabilitas dan Nilai Perusahaan pada Sektor Perdagangan, Jasa, dan Investasi. Business Accounting Review. 2014 Jan 13;2(1):121-30.
[5]Chen S, Chen X, Cheng Q, Shevlin T. Are family firms more tax aggressive than non-family firms?. Journal of financial economics. 2010 Jan 1;95(1):41-61.
[6]Ini Realisasi Penerimaan Negara di Penghujung 2019. [Internet]. 2020 [cited 2021 Des 15]. Available from: www.kemenkeu.go.id
[7]Irawan F, Turwanto T. The effect of tax avoidance on firm value with tax risk as moderating variable. Test Engineering & Management. 2020 Mar;83:9696-707.
[8]Jensen MC, Meckling WH. Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of financial economics. 1976 Oct 1;3(4):305-60.
[9]Kusumawati E., Trisnawati R., Achayani F. Analisis Laporan Keuangan. Surakarta: Muhammadiyah University Press; 2018.
[10]Maharani IG, Suardana KA. Pengaruh corporate governance, profitabilitas dan karakteristik eksekutif pada tax avoidance perusahaan manufaktur. E-Jurnal Akuntansi Universitas Udayana. 2014;9(2):525-39.
[11]Mohamad, Dwi. Manajemen Keuangan.Yogyakarta: Bintang Pustaka Madani; 2021.
[12]Mujiyati, Aris A. Inti Perpajakan Indonesia. Surakarta: Muhammadiyah University Press; 2019.
[13]Nugroho SA, Firmansyah A. Pengaruh financial distress, real earnings management dan corporate governance terhadap tax aggressiveness. Journal of Applied Business Administration. 2017;1(2):163-82.
[14]Oktamawati M. Pengaruh karakter eksekutif, komite audit, ukuran perusahaan, leverage, pertumbuhan penjualan, dan profitabilitas terhadap tax avoidance. Jurnal Akuntansi Bisnis. 2017;15(1):23-40.
[15]Oktaviyani R, Munandar A. 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. 2017 Nov 30;8(3):183-8.
[16]Putri VR, Putra BI. Pengaruh Leverage, Profitability, Ukuran Perusahaan Dan Proporsi Kepemilikan Institusional Terhadap Tax Avoidance. Jurnal Manajemen Dayasaing. 2017 Aug 25;19(1):1-1.
[17]Sartono, Agus. Manajemen Keuangan; Aplikasi dan Teori. Yogyakarta: BPFE-Yogyakarta; 2002.
[18]Stawati V. Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan terhadap Penghindaran Pajak. Jurnal Akuntansi dan Bisnis: Jurnal Program studi Akuntansi. 2020 Nov 19;6(2):147-57.
[19]Suandy, E. Perencanaan Pajak Edisi 4. Jakarta: Salemba Empat; 2008.
[20]Suyanto KD, Supramono S. Likuiditas, leverage, komisaris independen, dan manajemen laba terhadap agresivitas pajak perusahaan. Jurnal Keuangan dan Perbankan. 2012;16(2).
[21]Tebiono JN, Sukadana IB. Faktor-faktor yang mempengaruhi tax avoidance pada perusahaan manufaktur yang terdaftar di BEI. Jurnal Bisnis Dan Akuntansi. 2019;21(1a-2):121-30.
[22]Wahyuni L, Fahada R, Atmaja B. The effect of business strategy, leverage, profitability and sales growth on tax avoidance. Indonesian Management and Accounting Research. 2019 Jun 25;16(2):66-80.
[23]Wibawa A, Wilopo W, Abdillah Y. Pengaruh good corporate governance terhadap penghindaran pajak (studi pada perusahaan terdaftar Di indeks bursa sri kehati tahun 2010-2014) (Doctoral dissertation, Brawijaya University).
[24]Yuliani V. Pengaruh Penerapan Corporate Governance, Return On Assets, dan Leverage Terhadap Tax Avoidance Pada Perusahaan Manufaktur yang Terdapat di Bursa Efek Indonesia. Jurnal Ekobis Dewantara. 2018 Dec;1(12).
[25]Yulianty A, Khrisnatika ME, Amrie Firmansyah SE, MM MA. Penghindaran pajak pada perusahaan pertambangan di indonesia: profitabilitas, tata kelola perusahaan, intensitas persediaan, leverage. JURNAL PAJAK INDONESIA (Indonesian Tax Review). 2021 Dec 13;5(1).
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Published
2022-05-31
How to Cite
Agustiana, S. D., & Kusumawati, E. (2022). The Effect of Profitability, Leverage, Sales Growth, Independent Commissioners, and Institutional Ownership on Tax Avoidance: Pengaruh Profitabilitas, Leverage, Sales Growth, Komisaris Independen, dan Kepemilikan Institusional terhadap Tax Avoidance. Procedia of Social Sciences and Humanities, 3, 41-50. https://doi.org/10.21070/pssh.v3i.192
Section
Articles
Copyright (c) 2022 Sabila Dwi Agustiana, Eny Kusumawati
This work is licensed under a Creative Commons Attribution 4.0 International License.
