Studi Pengaruh Kinerja Keuangan Terhadap Tax Avoidance
##plugins.themes.bootstrap3.article.sidebar##
##plugins.themes.bootstrap3.article.main##
Abstract
This study aims to examine empirical evidence about the factors that
influence tax avoidance. The factors used in this study are profitability, leverage,
liquidity, and sales growth as independent variables. Tax avoidance is measured using
the cash effective tax rate as the dependent variable. This research does not only
discuss profitability, liquidity, leverage, and sales growth that affect tax avoidance.
However, it also analyzes whether there are significant differences in tax avoidance in
2019 and 2020 for manufacturing companies listed on the Indonesia Stock Exchange
(IDX). A sample of 58 manufacturing companies was obtained based on
predetermined criteria. The analytical method used is multiple regression and paired
sample t-test with the SPSS (Statistical Product and Service Solutions) application
version 26. The results show that profitability in 2019 has an effect on tax avoidance,
and for 2020 profitability has no effect on tax avoidance, leverage in 2019 and 2020
has no effect on tax avoidance, liquidity in 2019 and 2020 has no effect on tax
avoidance, sales growth in 2019 and 2020 has no effect on tax avoidance, and there is
no difference in tax avoidance in 2019 with 2020.
Downloads
##plugins.themes.bootstrap3.article.details##
Copyright (c) 2023 Ike Alvinurnita Tristanti, Aisyaturrahmi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
Alfarasi, R., & Muid, D. (2021). Pengaruh Financial Distress, Konservatisme, dan Sales Growth Terhadap Tax Avoidance Perusahaan (Studi Empiris pada Perusahaan Makanan dan Minuman yang Terdaftar di BEI Periode 2017-2019). Diponegoro Journal Of Accounting, 11(1), 1–10. https://repofeb.undip.ac.id/9616/%0Ahttps://repofeb.undip.ac.id/9616/5/12. S - Daftar Pustaka - 12030117140169.pdf
Amiludin, D. (2022). Pengaruh Profitabilitas, Leverage dan Kepemilikan Institusional terhadap Tax Avoidance. Prosiding FRIMA (Festival Riset Ilmiah Manajemen Dan Akuntansi), 10(3), 99–112. https://doi.org/10.55916/frima.v0i3.283
Ari, T. T. F., & Sudjawoto, E. (2021). Pengaruh Financial Distress dan Sales Growth terhadap Tax Avoidance. Jurnal Administrasi Dan Bisnis, 15(2), 82–88.
Artinasari, N., & Mildawati, T. (2018). Pengaruh Profitabilitas, Leverage, Likuidittas, Capital Intensity Dan Inventory Intensity Terhadap Tax Avoidance Titik Mildawati Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya. Jurnal Ilmu Dan Riset Akuntansi, 7(1), 1–11.
Ayu, S. D. A., & Kartika, A. (2019). Faktor-Faktor Yang Mempengaruhi Tax Avoidance Pada Perusahaan Manufaktur (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2017). Jurnal Dinamika Akuntansi, Keuangan Dan Perbankan, 8(1), 64–78. https://www.unisbank.ac.id/ojs/index.php/fe9/article/view/7470
Barid, M., & Wulandari, S. (2021). Praktik Penghindaran Pajak Sebelum dan Setelah Pandemi Covid – 19 di Indonesia. 8(02).
Duarte, D., & Barros, V. (2018). Corporate Tax Avoidance And Profitability Followed By Mergers And Acquisitions. Corporate Ownership and Control, 15(2–1), 148–160. https://doi.org/10.22495/cocv15i2c1p2
Finér, L., & Ylönen, M. (2017). Tax-Driven Wealth Chains: A Multiple Case Study Of Tax Avoidance In The Finnish Mining Sector. Critical Perspectives on Accounting, 48, 53–81. https://doi.org/10.1016/j.cpa.2017.01.002
Keuangan, P., & Stan, N. (2020). Bagaimana Praktik Manajemen Laba Dan Penghindaran Pajak Sebelum Dan Setelah Pandemi Covid19 Di Indonesia ? 24(2), 32–51.
Kim, J. H., & Im, C. C. (2017). The Study On The Effect And Determinants Of Small-And Medium-Sized Entities Conducting Tax Avoidance. Journal of Applied Business Research, 33(2), 375–390. https://doi.org/10.19030/jabr.v33i2.9911
Lind, Douglas A ; Marchal, William G ; Wathen, S. A. (2017). Teknik-Teknik Statistika dalam Bisnis dan Ekonomi. Salemba Empat, Edisi 15.
Marpaung, N., & Eduard, P. (2020). Pengaruh Profitabilitas Dan Leverage Terhadap Penghindaran Pajak Perusahaan Sub Sektor Kimia Yang Terdaftar Pada Bursa Efek Indonesia Periode 2017-2019. Journal of Chemical Information and Modeling, 53(9), 40–54.
Masrullah, Mursalim, & Su’un, M. (2018). Tax Avoidance [Masrullah, Mursalim, M. Su’un] Pengaruh Kepemilikan Institusional, Komisaris Independen,. 16(2), 142–165.
Napitulu, M. B., & Hutabarat, F. M. (2020). Pengaruh Profitabilitas Terhadap Penghindaran pajak dengan Variabel Mediasi Leverage pada Perusaaan ,Migas Terdaftar di BEI pada Tahun 2017-2019. Jurnal Ekonomi Dan Bisnis, 13(2), 1–15.
Penerimaan Pajak Anjlok 19, 7%, Seluruh Sektor Minus. (2021). Pajakonline.Com. https://www.pajakonline.com/penerimaan-pajak-anjlok-197-seluruh-sektor-minus/.
Rifai, A., & Atiningsih, S. (2019). Pengaruh Leverage, Profitabilitas, Capital Intensity, Manajemen Laba Terhadap Penghindaran Pajak. ECONBANK: Journal of Economics and Banking, 1(2), 135–142. https://doi.org/10.35829/econbank.v1i2.48
Santoso, Y. I. (2020). Realisasi Pajak 2019 Jeblok, Tahun ini Diramal tak akan Jauh Berbeda. Nasional.Com. https://nasional.kontan.co.id/news/realisasi-pajak-2019-jeblok-tahun-ini-diramal-tak-akan-jauh-berbeda.
Saputra, W. S. (2020). Pengaruh Profitabilitas, Ukuran Perusahaan Dan Leverage Terhadap Intellectual Capital. Jurnal Akuntansi Bisnis,