Determinan Penghindaran Pajak dengan Komisaris Independen sebagai Moderasi pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi

ABSTRACT Tax avoidance is an effort to minimize the tax burden by exploiting the loophole of the tax law. This study aims to further examine the effect of profitability, leverage, firm size, capital intensity, sales growth, and independent commissioners as moderating variables which are estimated to have an effect on tax avoidance as the dependent variable which is proxied through Cash Effective Tax Rates (CETR). The source of data in this study is the annual report data of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX), namely www.idx.co.id as many as 37 companies for the period 2015 - 2019. The number of population obtained is 525 companies, then the sample of this research is obtained by purposive sampling technique which produces a sample of 148 for further research. The analysis technique used is Moderated Regression Analysis (MRA). The results of this study indicate that leverage, firm size, and profitability as well as leverage moderated by independent commissioners have an effect on tax avoidance. Meanwhile, profitability, capital intensity, and sales growth have no effect on tax avoidance. ABSTRAK Tax avoidance merupakan upaya meminimalkan beban pajak dengan memanfaatkan kelemahan (loophole) undang- undang perpajakan. Penelitian ini bertujuan untuk menguji lebih lanjut pengaruh profitabilitas, leverage, ukuran perusahaan, capital intensity, sales growth, dan komisaris independen sebagai variabel moderasi yang diperkirakan mampu memberikan pengaruh terhadap tax avoidance sebagai variabel terikat yang diproksikan melalui Cash Effective Tax Rates (CETR). Sumber data dalam penelitian ini adalah data laporan keuangan tahunan (annual report) perusahaan manufaktur sektor industri barang konsumsi yang terdaftar pada Bursa Efek Indonesia (BEI) yaitu www.idx.co.id sebanyak 37 perusahan periode tahun 2015 – 2019. Jumlah populasi diperoleh sebanyak 525 perusahaan, selanjutnya sampel penelitian ini didapat dengan teknik purposive sampling yang menghasilkan sampel yang berjumlah 148 untuk dilakukan penelitian lebih lanjut. Teknik analisis yang digunakan adalah Moderated Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa leverage, ukuran perusahaan, dan profitabilitas serta leverage yang dimoderasi oleh komisaris independen berpengaruh terhadap tax avoidance. Sedangkan profitabilitas, capital intensity, dan sales growth tidak berpengaruh terhadap tax avoidance.

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Faktor-Faktor yang Mempengaruhi Terjadinya Tax Avoidance pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2016 -2018

AKSES: Jurnal Ekonomi dan Bisnis ◽

10.31942/akses.v14i2.3269 ◽

2020 ◽

Vol 14 (2) ◽

Author(s):

Dyana Hapsari

Keyword(s):

Stock Exchange ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Capital Intensity ◽

Company Size ◽

Sales Growth ◽

Manufacturing Companies ◽

Effective Tax Rate ◽

Tax Rate ◽

Purposive Sampling

Abstract In conducting this research, the aim is to analyze and find out the causes that lead to Tax Avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The following factors that influence Tax Avoidance include Profitability, Leverage, Company Size, Capital Intensity, Sales Growth and Constitutional Ownership. The dependent variable is Tax Avoidance which is measured using Cash Effective Tax Rate (CETR). This study uses independent variables, namely research Profitability, Leverage, Company Size, Capital Intensity, Sales Growth and Constitutional Ownership. The total population of the object of observation is 144 manufacturing companies in 2016-2018. Purposive sampling method is a method used in sampling to obtain 48 samples of manufacturing companies based on predetermined criteria. By using multiple linear regression analysis techniques as a way of testing hypotheses. The following are results of studies that show that the Company's Profitability and Size have an impact on Tax Avoidance. While Leverage, Capital Intensity, Sales Progress and Constitutional Ownership do not affect Tax Avoidance. Keywords: Tax Avoidance, Profitability, Leverage, Company Size, Capital Intensity, Sales Growth, and Constitutional Ownership Abstrak Dalam melakukan penelitian ini bertujuan untuk menganalisis dan mengetahui penyebab-penyebab yang mengakibatkan terjadinya Tax Avoidance pada perusahaan manufaktur yang tercatat di BEI pada tahun 2016-2018. Faktor-faktor berikut yang mempengaruhi Tax Avoidance antara lain Profitabilitas, Leverage, Ukuran Perusahaan, Intensitas Modal, Pertumbuhan Penjualan dan Kepemilikan Konstitusional. Variabel dependen yaitu Tax Avoidance yang diukur menggunakan Cash Effective Tax Rate (CETR). Penelitian ini menggunakan Variable independen yaitu penelitian Profitabilitas, Leverage, Ukuran Perusahaan, Intensitas Modal, Pertumbuhan Penjualan dan Kepemilikan Konstitusional. Jumlah populasi objek pengamatan 144 perusahaan manufaktur pada tahun 2016-2018. Metode purposive sampling adalah cara yang dilakukan dalam pengambilan sampel hingga memperoleh 48 sampel perusahaan manufaktur berdasarkan kriteria yang telah ditentukan. Dengan menggunakan teknik analisis regresi linier berganda sebagai cara pengujian hipotesis. Berikut adalah hasil penelitian yang menampilkan bahwa Profitabilitas dan Ukuran Perusahaan berakibat terhadap Tax Avoidance. Sedangkan Leverage, Intensitas Modal, Kemajuan Penjualan dan Kepemilikan Konstitusional tidak berakibat terhadap Tax Avoidance Keywords: Tax Avoidance, Profitabilitas, Leverage, Ukuran Perusahaan, Intensitas Modal, Pertumbuhan Penjualan, dan Kepemilikan Konstitusional

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The Effect of Employee Benefit Liabilities, Sales Growth, Capital Intensity, and Earning Management on Tax Avoidance

Jurnal Manajemen STIE Muhammadiyah Palopo ◽

10.35906/jm001.v7i1.718 ◽

2021 ◽

Vol 7 (1) ◽

pp. 16

Author(s):

Andri Marfiana ◽

Yohanes Praka Mael Putra

Keyword(s):

Manufacturing Industry ◽

Random Effect ◽

Random Effect Model ◽

Tax Avoidance ◽

Capital Intensity ◽

Earning Management ◽

Sales Growth ◽

Manufacturing Companies ◽

Employee Benefit ◽

Purposive Sampling

Abstract Tax avoidance is a strategy that is common in tax management. As part of management strategy, tax avoidance is important to know for a manager. The purpose of this research is to examine the level of tax avoidance of the manufacturing industry in Indonesia and the role of employee benefit liabilities, sales growth, capital intensity, and earnings management in effecting this. This study uses purposive sampling and 78 manufacturing companies listed on Indonesia Stock Exchange (IDX) from 2016 to 2019 that were selected as research samples and obtained a final sample of 312 firm-years observation. The result of panel data regression using a random effect model finds strong evidence that employee benefit liabilities have a negative effect on tax avoidance while sales growth, capital intensity, and earning management has a positive effect on tax avoidance.Keywords: Employee benefit liabilities, sales growth, capital intensity, earning management, tax avoidance. Abstrak Penghindaran pajak adalah salah satu strategi yang biasa digunakan dalam manajemen pajak. Sebagai bagian dari manajemen strategi, maka penghindaran pajak penting diketahui oleh seorang manajer. Tujuan dari penelitian ini adalah untuk menguji tingkat penghindaran pajak industri manufaktur di Indonesia dan peran kewajiban imbalan kerja, pertumbuhan penjualan, intensitas modal, dan manajemen laba dalam mempengaruhi hal tersebut. Penelitian ini menggunakan purposive sampling dan 78 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2016 hingga 2019, yang dipilih sebagai sampel penelitian dan diperoleh sampel akhir sebanyak 312 data panel perusahaan. Hasil regresi data panel dengan menggunakan model random effect menemukan bukti kuat bahwa kewajiban imbalan kerja berpengaruh negatif terhadap penghindaran pajak sedangkan pertumbuhan penjualan, intensitas modal, dan manajemen laba berpengaruh positif terhadap penghindaran pajak.Kata Kunci: Imbalan pasca kerja, pertumbuhan penjualan, besaran modal, manajemen laba, penghindaran pajak.

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Pengaruh Leverage dan Capital Intensity pada Tax Avoidance dengan Proporsi Komisaris Independen sebagai Variabel Pemoderasi

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v27.i01.p01 ◽

2019 ◽

pp. 1

Author(s):

Cyntia Habibah Sinaga ◽

I Made Sadha Suardikha

Keyword(s):

Regression Analysis ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Capital Intensity ◽

Multiple Linear Regression Analysis ◽

Manufacturing Companies ◽

Fixed Assets ◽

Research Population ◽

Negative Effect

This study aims to obtain empirical evidence of the effect of leverage and capital intensity on tax avoidance with the proportion of independent commissioners as moderating variable. The research population is manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The method of determining the sample used was purposive sampling and obtained 200 observations. Data analysis techniques using multiple linear regression analysis and Moderated Regression Analysis (MRA). The results of the analysis show that leverage has a positive effect on tax avoidance. This means that the more debt the company uses to finance assets, the higher level of tax avoidance. Capital intensity has a negative effect on tax avoidance. This means that the more capital invested by the company in the form of fixed assets, the lower level of tax avoidance. The proportion of independent commissioners does not moderate the effect of leverage and capital intensity on tax avoidance. Keywords: Leverage, capital intensity, independent commissioners, tax avoidance

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Profitabilitas, Leverage, dan Komite Audit Pada Tax Avoidance

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v26.i03.p13 ◽

2019 ◽

pp. 2020

Author(s):

Putu Novia Hapsari Ardianti

Keyword(s):

Tax Avoidance ◽

Tax Rates ◽

Effective Tax Rates ◽

Purposive Sampling ◽

Equity Ratio

Penghindaran pajak merupakan tindakan menurunkan laba kena pajak melalui perencanaanpajaknya baik dengan mengikuti aturan yang berlaku maupun tidak. Penelitian ini bertujanuntuk menguji pengaruh profitabilitas, leverage, dan komite audit, pada penghindaran pajak(tax avoidance) yang diukur menggunakan proksi effective tax rates (ETR) pada perusahaanmanufaktur yang terdaftar di Bursa Efek Indonesia selama periode pengamatan 2015-2017.Metode penentuan sampel penelitian ini menggunakan metode purposive sampling danmemperoleh 14 perusahaan manufaktur. Teknik analisis dalam penelitian ini menggunakanteknik analisis regresi berganda. Hasil Pengujian menunjukkan bahwa profitabilitas dankomite audit tidak berpengaruh terhadap tax avoidance. Sedangkan Leverage berpengaruhnegatif terhadap tax avoidance. Implikasi teoritis penelitian ini yaitu dapat menjadi sumberreferensi penelitian yang berkaitan dengan aktivitas tax avoidance serta dapat mendukungteori kepentingan, sedangkan implikasi praktis yaitu sebagai bahan pertimbangan bagiperusahaan-perusahaan dalam mengambil keputusan bisnis, terutama dalam aktivitasperpajakannya. Kata Kunci: Return On Asset (ROA), Debt To Equity Ratio (DER), Komite Audit, EffectiveTax Rate (ETR).

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Pengaruh Profitabilitas, Capital Intensity, dan Inventory Intensity pada Penghindaran Pajak

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v27.i03.p24 ◽

2019 ◽

pp. 2293

Author(s):

Ida Ayu Intan Dwiyanti ◽

I Ketut Jati

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Sampling Technique ◽

Capital Intensity ◽

Multiple Linear Regression Analysis ◽

Manufacturing Companies

This study aims to determine the effect of profitability, capital intensity, and inventory intensity on tax avoidance. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017 with a population of 150 companies. Determination of the sample in this research is by non probabilaty sampling method and by purposive sampling technique, so that the research sample is 63 companies. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of multiple linear regression analysis which shows that all independent variables in this study, namely profitability, capital intensity, and inventory intensity have a positive effect on tax avoidance. Keywords: Profitability, capital intensity, inventory intensity, tax avoidance

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Pengaruh Proporsi Komisaris Independen, Leverage, Sales Growth, Dan Profitabilitas Pada Tax Avoidance

E-Jurnal Akuntansi ◽

10.24843/eja.2018.v25.i03.p10 ◽

2018 ◽

pp. 1884

Author(s):

Ni Putu Winda Ayuningtyas ◽

I Ketut Sujana

Keyword(s):

Regression Analysis ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sample Selection ◽

Tax Avoidance ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Sales Growth ◽

Manufacturing Companies ◽

Analysis Technique

This study aims to examine the variables of the proportion of independent commissioners, leverage, sales growth and profitability that affect companies to carry out tax avoidance. This research was conducted on all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2014-2017, with a total of 200 samples. Sample selection using probability sampling technique is purposive sampling technique. The data analysis technique used is a multiple linear regression analysis test. The results showed that the proportion of independent commissioners, sales growth and profitability had no effect on tax avoidance while leverage had an effect on tax avoidance. Keywords: tax, leverage, sales growth, profitability

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Increasing Firm Value via Conservatism in Accounting

Journal of Auditing Finance and Forensic Accounting ◽

10.21107/jaffa.v9i2.12118 ◽

2021 ◽

Vol 9 (2) ◽

pp. 1-11

Author(s):

Moh. Ubaidillah

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Firm Size ◽

Firm Value ◽

Stock Exchange ◽

Sampling Technique ◽

Accounting Conservatism ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Analysis Technique

This study aims to determine the effect of firm size and profitability on firm value with accounting conservatism as a moderating variable. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 as many as 183 companies. The sampling technique used purposive sampling which resulted in 72 manufacturing companies. The data analysis technique uses regression analysis with SPSS 24. The results of this study indicate that firm size and profitability have a positive and significant effect on firm value. Furthermore, the variable of accounting conservatism is able to moderate the effect of firm size and profitability on firm value in a positive and significant way.

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PENGARUH PROFITABILITAS, LEVERAGE, CAPITAL INTENSITY, SALES GROWTH DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK

SIMAK ◽

10.35129/simak.v19i01.174 ◽

2021 ◽

Vol 19 (01) ◽

pp. 152-173

Author(s):

Sasongko Wahyu Widodo ◽

Sartika Wulandari

Keyword(s):

Firm Size ◽

Stock Exchange ◽

Tax Avoidance ◽

Sampling Technique ◽

Capital Intensity ◽

Sales Growth ◽

Effective Tax Rate ◽

Tax Rate ◽

Regression Test ◽

Positive Effect

This research aimed to investigate the effect of profitability, leverage, capitalintensity, sales growth, and firm size against tax avoidance. Measurement of taxavoidance in this research used effective tax rate (ETR). This research usedmanufacturing companies listed in Indonesia Stock Exchange in 2017-2019. Thesample selection method used purposive sampling technique and obtained 140sample. The data analysis used was multiple linear regression test. The result ofthe analysis showed that profitability and firm size has no effect on tax avoidance.Meanwhile leverage and capital intensity has significant positive effect on taxavoidance. The result of the test showed that sales growth has a significantnegative effect on tax avoidance.

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PERAN LEVERAGE SEBAGAI PEMEDIASI PENGARUH KARAKTER EKSEKUTIF, KOMPENSASI EKSEKUTIF, CAPITAL INTENSITY, DAN SALES GROWTH TERHADAP TAX AVOIDANCE

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v6i2.5575 ◽

2019 ◽

Vol 6 (2) ◽

pp. 301

Author(s):

Moehammad Iman Nugraha ◽

Susi Dwi Mulyani

Keyword(s):

Linear Regression ◽

Path Analysis ◽

Multiple Linear Regression ◽

Executive Compensation ◽

Stock Exchange ◽

Tax Avoidance ◽

Capital Intensity ◽

Sales Growth ◽

Purposive Sampling ◽

Positive Effect

The purpose of this research is to examine the effect of executive character, executive compensation, capital intensity, and sales growth on tax avoidance with leverage as intervening variable. This research is using samples of manufacture companies listed in Indonesia Stock Exchange during the period of 2014-2017. This research uses a purposive sampling to gather and sort data. The sample being fulfilled in this research are 43 companies with 4 (four) years observation. The hypothesis would be analysed using multiple linear regression and path analysis.The data analysing show that executive character has no effect on leverage. Executive compensasion has positive effect on leverage. Capital intensity has positive effect on leverage. Sales growth has positive effect on leverage. Leverage has positive effect on tax avoidance. Executive character has positive effect on tax avoidance. Executive compensasion has positive effect on tax avoidance. Capital intensity has positive effect on tax avoidance. Sales growth has positive effect on tax avoidance. Leverage able to mediate the effect of executive compensasion on tax avoidance, but Leverage is not able to mediate the effect of executive character capital, intensity on tax avoidance, and sales growth on tax avoidance.

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Faktor-faktor yang memengaruhi penghindaran pajak pada perusahaan manufaktur di bursa efek Indonesia

Jurnal Bisnis dan Akuntansi ◽

10.34208/jba.v19i1.63 ◽

2018 ◽

Vol 19 (1) ◽

pp. 38-46 ◽

Cited By ~ 2

Author(s):

DEANNA PUSPITA ◽

MEIRISKA FEBRIANTI

Keyword(s):

Multiple Regression ◽

Empirical Result ◽

Firm Size ◽

Sampling Method ◽

Stock Exchange ◽

Tax Avoidance ◽

Capital Intensity ◽

Regression Method ◽

Sales Growth ◽

Multiple Regression Method

The purpose of this research is to examine the influence of firm size, return on asset, leverage, capital intensity, sales growth and composition of the independent board to tax avoidance. The population of this research is all manufactured companies listed in Indonesia Stock Exchange from 2012 to 2014. Samples are obtained through purposive sampling method, in which only 52 of listed manufactured companies in Indonesia Stock Exchange meet the sampling criterias resulting 156 data available are taken as the samples. The research resource are taken from Indonesia Stock Exchange website. This research used multiple regression method to test the effect of each variable in influencing tax avoidance. The empirical result indicates that firm size, return on asset and sales growth have influence to tax avoidance. However leverage, capital intensity and composition of the independent board have no influence to tax avoidance.

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