Perspektif Leverage, Capital Intensity, dan Manajemen Laba Terhadap Tax Aggressiveness

Yayang Eka Pratiwi, Rachmawati Meita Oktaviani

Abstract


The research aims to analyze the factors that are affecting the tax aggressiveness. The research includes as a quantitative research by using a secondary data that obtained from the financial statement of the company. The population of the research is the entire manufacturing company listed in the Indonesian Stock Exchange during the year of 2016-2019. The collected sample is conducted by using a purposive sampling of company listed in the Indonesia Stock Exchange in 2016-2019, the financial statement in rupiahs, and manufacturing companies with a CETR of less than one. The sample has met the criteria of 32 companies in four years. The used data analysis techniques by panel data regression using EViews 10. The result shows that the Leverage and Earning Management has a positive impac in the tax aggressiveness, while the variables on capital intensity do not affect the tax aggressiveness.

Keywords


Tax Aggressiveness, Leverage, Capital Intensity, and Profit Management

References


Andhari, P., & Sukartha, I. (2017). Pengaruh Pengungkapan Corporate Social Responsibility, Profitabilitas, Inventory Intensity, Capital Intensity dan Leverage pada Agresivitas Pajak. E-Jurnal Akuntansi, 18(3), 2115–2142.

Cahyadi, H., Surya, C., Wijaya, H., & Salim, S. (2020). Pengaruh Likuiditas, Leverage, Intensitas Modal, dan Ukuran Perusahaan Terhadap Agresivitas Pajak. STATERA: Jurnal Akuntansi Dan Keuangan, 2(1), 9–16. https://doi.org/10.33510/statera.2020.2.1.9-16

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

Fahrani, M., Nurlaela, S., & Chomsatu, Y. (2017). Pengaruh Kepemilikan Terkonsentrasi, Ukuran Perusahaan, Leverage, Capital Intensity dan Inventory Intensity Terhadap Agresivitas Pajak. Jurnal Ekonomi Paradigma, 19(02), 52–60.

Fitria, E. F. (2018). Pengaruh Capital Intensity, Inventory Intensity, Profitabilitas dan Leverage Terhadap Agresivitas Pajak. Issn, 2(1), 1–14.

Frank, M. M., Lynch, L. J., & Rego, S. O. (2009). Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting. Accounting Review, 84(2), 467–496. https://doi.org/10.2308/accr.2009.84.2.467

Friana, H. (2019). Pajak Manufaktur Januari 2019 Anjlok hingga 16,2%. Tirto.Id. https://tirto.id/pajak-manufaktur-januari-2019-anjlok-hingga-162-persen-dhsl

Hidayat, A., & Fitria, E. (2018). Pengaruh Capital Intensity, Inventory Intensity, Profitabilitas dan Leverage Terhadap Agresivitas Pajak. Eksis: Jurnal Riset Ekonomi Dan Bisnis, 13(2), 157–168. https://ejournal.stiedewantara.ac.id/index.php/001/issue/view

Kementrian Keuangan. (2020). Ini Realisasi Penerimaan Negara di Penghujung 2019. Kemenkeu.Go.Id. https://tirto.id/pajak-manufaktur-januari-2019-anjlok-hingga-162-persen-dhsl

Kompas.com. (2014). Coca-Cola Diduga Akali Setoran Pajak. https://ekonomi.kompas.com/read/2014/06/13/1135319/CocaCola.Diduga.Akali.Setoran.Pajak

Muliawati, I., & Karyada, I. (2020). Pengaruh Leverage dan Capital Intensity Terhadap Agresivitas Pajak dengan Komisaris Independen Sebagai Variabel Pemoderasi (Studi pada Perusahaan Manufaktur Sector Industri Barang dan Konsumsi yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018). 2016, 16–31.

Novitasari. (2016). Pengaruh Manajemen Laba, Corporate Governance, dan Intensitas Modal Terhadap Agresivitas Pajak Perusahaan (Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar di BEI Periode Tahun 2010-2014). JOMFekom, 4(1), 1960–1970.

Nugraha, N. B., & Meiranto, W. (2015). Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Profitabilitas, Leverage dan Capital Intensity Terhadap Agresivitas Pajak. In Diponegoro Journal of Accounting (Vol. 4).

Nurhayati, Indrawati, N., & Azhar, A. (2018). Pengaruh Leverage, Capital Intensity Ratio dan Manajemen Laba Terhadap Agresivitas Pajak Perusahaan (Studi Empiris padaPerusahaan Manufaktur yang Terdaftar di Bursa Efek IndonesiaTahun2014-2016). Jurnal Ekonomi, 51(1), 51.

Pinto, J. E., Henry, E., Robinson’, T. R., & Stowe, J. D. (2015). Equity Asset Valuation. In John Wiley & Sons, inc. (3rd ed., Vol. 53, Issue 9). http://publications.lib.chalmers.se/records/fulltext/245180/245180.pdf%0Ahttps://hdl.handle.net/20.500.12380/245180%0Ahttp://dx.doi.org/10.1016/j.jsames.2011.03.003%0Ahttps://doi.org/10.1016/j.gr.2017.08.001%0Ahttp://dx.doi.org/10.1016/j.precamres.2014.12

Putri, L. (2014). Pengaruh Likuiditas, Manajemen Laba dan Corporate Governance Terhadap Agresivitas Pajak Perusahaan. Pengaruh Likuiditas, Manajemen Laba Dan Corporate Governance Terhadap Agresivitas Pajak Perusahaan, 1–25.

Sahala, P., Siahaan, O., Akuntansi, J., Mpu, U., & Intensity, C. (2020). Profitabilitas , Leverage , Capital Intensity Pengaruhnya Terhadap Agresivitas Pajak. 2(April), 146–152.

Scott, & R., W. (2000). Financial Accounting Theory.

Setiawati, L., & Na’im, A. (2000). Manajemen Laba. Jurnal Ekonomi Dan Bisnis Indonesia, 15(3), 424–441.

Sugiyono. (2018). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.

Suyanto, K. D., & Supramono. (2012). Likuiditas, Leverage, Komisaris Independen, dan Manajemen Laba Terhadap Agresivitas Pajak Perusahaan. Likuiditas, Leverage, Komisaris Independen, Dan Manajemen Laba Terhadap Agresivitas Pajak Perusahaan, 16(2), 167–177. http://jurkubank.wordpress.com

Tiaras, I., & Wijaya, H. (2017). Pengaruh Likuiditas, Leverage, Manajemen Laba, Komisaris Independen dan Ukuran Perusahaan Terhadap Agresivitas Pajak. Jurnal Akuntansi, 19(3), 380. https://doi.org/10.24912/ja.v19i3.87




DOI: http://dx.doi.org/10.29040/jap.v22i1.2475

Refbacks

  • There are currently no refbacks.


Jurnal Akuntansi dan Pajak, ISSN 1412-629X l E-ISSN 2579-3055

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.
web analytics