Dampak Profitabilitas, Leverage, dan Company Size terhadap Praktik Penghindaran Pajak di Perusahaan Teknologi yang Terdaftar di BEI

Authors

  • Luh Ayu Niata Sari Universitas Pendidikan Nasional, Indonesia
  • Putu Sri Arta Jaya Kusuma Universitas Pendidikan Nasional, Indonesia

DOI:

https://doi.org/10.29040/jap.v25i2.14472

Keywords:

Profitability, Leverage, Company Size, Tax Avoidance

Abstract

This research examines the influence of profitability, leverage, and firm size on tax avoidance practices. The study centered on 12 manufacturing firms in the technology sector, chosen via purposive sampling, covering the period from 2021 to 2023. The analysis utilized secondary data extracted from yearly financial statements and employed multiple linear regression techniques. Findings reveal a significant positive correlation between profitability and tax avoidance strategies. However, the study found no substantial effect of leverage or firm size on tax avoidance behaviors.

References

Adi, S., Irawan, B., Suroso, I., & Sudaryanto, S. (2022). Loyalty-Based Sustainable Competitive Advantage and Intention to Choose Back at One Bank. Quality - Access to Success, 23(189), 306–315. https://doi.org/10.47750/QAS/23.189.35

Alghifari, E. S., Solikin, I., Nugraha, N., Waspada, I., Sari, M., & Puspitawati, L. (2022). Capital Structure, Profitability, Hedging Policy, Firm Size, and Firm Value: Mediation and Moderation Analysis. Journal of Eastern European and Central Asian Research, 9(5), 789–801. https://doi.org/10.15549/jeecar.v9i5.1063

Ciptani, M. K., & Situmorang, H. R. V. (2023). The Effect of Profitability, Capital Intensity, Company Size, Institutional Ownership, and Corporate Social Responsibility on Corporate Tax Avoidance. Journal of Accounting Auditing and Business, 6(2), 1–12. www.kemenkeu.go.id

Eisenhardt, K. M. (1989). Agency Theory : An Assessment and Review Linked references are available on JSTOR. Agency Theory : An Assessment and Review, 14(1)(1), 57–74.

Fauzan, F., Ayu, D. A., & Nurharjanti, N. N. (2019). The Effect of Audit Committee, Leverage, Return on Assets, Company Size, and Sales Growth on Tax Avoidance. Riset Akuntansi Dan Keuangan Indonesia, 4(3), 171–185. https://doi.org/10.23917/reaksi.v4i3.9338

Harmono. (2011). Manajemen Keuangan. Buana Aksara.

Hendrati, I. M., Muljaningsih, S., Sishadiyati, S., Nadia Sasri, W., & Ekawijaya, S. (2019). Surabaya city export expansion policy analysis. Humanities and Social Sciences Reviews, 7(1), 137–146. https://doi.org/10.18510/hssr.2019.7117

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 [Universitas Sumatera Utara]. http://repositori.usu.ac.id/handle/123456789/23655

Januari, D. M. D., & Suardikha, I. M. S. (2019). Pengaruh Corporate Social Responsibility, Sales Growth, dan Profitabilitas Terhadap Tax Avoidance. E-Jurnal Akuntansi, 27, 1653. https://doi.org/10.24843/eja.2019.v27.i03.p01

Kalbuana, N., Taqi, M., Uzliawati, L., & Ramdhani, D. (2023). Cogent Business & Management CEO narcissism , corporate governance , financial distress , and company size on corporate tax avoidance CEO narcissism , corporate governance , financial distress , and company size on corporate tax. Cogent Business & Management, 10(1). https://doi.org/10.1080/23311975.2023.2167550

Kartadjumena, E., & Muntazhar, M. M. (2021). Turkish Journal of Computer and Mathematics Education Vol . 12 No . 11 ( 2021 ), 1418-1425 Research Article Do the Executive Characters and Leverage can affect Tax Avoidance ?: Evidence from Indonesia Mining and Coal Listed Companies Turkish Journal of Co. 12(11), 1418–1425.

Kurniawati, F., & Prasetyo, T. U. (2023). Effects of Profitability, Leverage, and Firm Size on Tax Avoidance of F&B Companies Listed on IDX. Cakrawala Bisnis, 4(1), 11–20.

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

Long, L., Hongkang, X., Mai, D., & Hua, S. (2023). Pilot CEOs and tax avoidance: evidence from machine learning methods. Asia-Pacific Journal of Accounting & Economics, 30(1). https://doi.org/https://doi.org/10.1080/16081625.2021.1908154

Madeleine, S., Anna-Retha, S., & Anri, S. (2022). The relationship between tax transparency and tax avoidance. South African Journal of Accounting Research, 36(1). https://doi.org/https://doi.org/10.1080/10291954.2020.1738072

Management, M., Buana, M., Management, M., & Buana, M. (2020). Authentic Happiness As a Mediator of Learning Organization. 2(1), 112–124. https://doi.org/10.31933/DIJMS

Moeljono, M. (2020). Faktor-Faktor yang Mempengaruhi Penghindaran Pajak. Jurnal Penelitan Ekonomi Dan Bisnis, 5(1), 103–121. https://doi.org/10.33633/jpeb.v5i1.2645

Natalina. (2023). The Effect of Profitability, Corporate Governance, Inventory Intensity on Tax Avoidance (in Mining Companies listed on the Indonesia Stock Exchange for the period 2017-2021). International Journal of Science and Society, 5(5), 25–38. https://doi.org/10.54783/ijsoc.v5i5.865

Nathania, C., Wijaya, S., Hutagalung, G., & Simorangkir, E. N. (2021). The Influence of Company Size and Leverage on Tax Avoidance with Profitability as Intervening Variable at Mining Company Listed in Indonesia Stock Exchange Period 2016-2018. International Journal of Business, Economics and Law, 24(2), 132–140.

Noviyani, E., & Muid, D. (2019). Pengaruh Return on Assets, Leverage, Ukuran Perusahaan, Intensitas Aset Tetap, dan Kepemilikan Institusional terhadap Penghindaran Pajak. Diponegoro Journal of Accounting, 8(3), 1–11.

Pitaloka, S., & Aryani Merkusiawati, N. K. L. (2019). Pengaruh Profitabilitas, Leverage, Komite Audit, dan Karakter Eksekutif Terhadap Tax Avoidance. E-Jurnal Akuntansi, 27, 1202. https://doi.org/10.24843/eja.2019.v27.i02.p14

Prastiyanti, S., & Mahardhika, A. S. (2022). Analisis Pengaruh Kepemilikan Manajerial, Firm Size, dan Profitabilitas Terhadap Tindakan Tax Avoidance. Jurnal Ilmiah Mahasiswa Manajemen, Bisnis Dan Akuntansi (JIMMBA), 4(4), 513–526. https://doi.org/10.32639/jimmba.v4i4.136

Putra, A. F., & Osman, A. H. (2019). Tax compliance of MSME’s taxpayer: Implementation of theory of planned behavior. Journal of Contemporary Accounting, 1(1), 1–10. https://doi.org/10.20885/jca.vol1.iss1.art1

Read, C. (2014). Jensen and Meckling. The Corporate Financiers, 3, 305–360. https://doi.org/10.1057/9781137341280.0038

Rizky, M. dan W. P. (2020). Aggressive Tax Avoidance. Jurnal Akuntansi Trisakti, 0832, 111–126.

Septianto, N. A., & Muid, D. (2020). PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK ( TAX AVOIDANCE ) PERUSAHAAN. 9, 1–13.

Silaban, A. C., & Purba, H. (2020). THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AND CORPORATE GOVERNANCE ON TAX AVOIDANCE (Empirical Study of Property, Real Estate, and Building Construction Companies that Go Public in Kompas 100 Index 2013-2018). EPRA International Journal of Multidisciplinary Research (IJMR), 7838(October), 23–34. https://doi.org/10.36713/epra1890

Solihin, S., Saptono, S., Yohana, Y., Yanti, D. R., & Kalbuana, N. (2020). the Influence of Capital Intensity, Firm Size, and Leverage on Tax Avoidance on Companies Registered in Jakarta Islamic Index. International Journal of Economics, Business and Accounting Research (IJEBAR), 4(03), 272–278. https://doi.org/10.29040/ijebar.v4i03.1330

Suciarti, C., & Suryani, E. (2020). The Effect of Leverage , Capital Intensity and Deferred Tax Expense on Tax Avoidance. 3(2), 76–83.

Sugiyono. (2019). Metode penelitian dan pengembangan (Research and Development/R&D) (Cetakan ke). Alfabeta.

Tanjaya, C., & Nazir, N. (2021). Pengaruh Profitabilitas, Leverage, Pertumbuhan Penjualan, Dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Sektor Barang Konsumsi Yang Terdaftar Di Bei Tahun 2015-2019. Jurnal Akuntansi Trisakti, 8(2), 189–208. https://doi.org/10.25105/jat.v8i2.9260

Xu, S., Wang, F., & Cullinan, C. P. (2022). Corporate Tax Avoidance and Corporate Social Responsibility Disclosure Readability : Evidence from China. 32(101), 267–289. https://doi.org/10.1111/auar.12372

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

Ziliwu, D. B., Surbakti, L. P., & Mashuri, A. A. S. (2021). Pengaruh Karakteristik Komite Audit terhadap Penghindaran Pajak dengan Kualitas Audit Eksternal sebagai Variabel Moderasi. Equity, 24(1), 101–122. https://doi.org/10.34209/equ.v24i1.2258

Published

2025-01-16

How to Cite

Ayu Niata Sari, L., & Sri Arta Jaya Kusuma, P. (2025). Dampak Profitabilitas, Leverage, dan Company Size terhadap Praktik Penghindaran Pajak di Perusahaan Teknologi yang Terdaftar di BEI. Jurnal Akuntansi Dan Pajak, 25(2). https://doi.org/10.29040/jap.v25i2.14472

Citation Check

Similar Articles

1 2 3 4 5 6 7 8 9 10 > >> 

You may also start an advanced similarity search for this article.