ANALISIS FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2012-2014)

Abstract

This study aims to examine empirically the effect of corporate social responsibility (CSR), return on asset (ROA), inventory intensity, and size of firm to tax aggressiveness. The population of this research was all manufacturing companies listed on the Indonesia Stock Exchange in the period 2012-2014. Sampling technique used was purposive sampling method. There were 190 companies that fulfilled the criteria of sampling. The result of this study showed that corporate social responsibility (CSR) and inventory intensity have negative significant influence to tax aggressivensess. Meanwhile, return on asset (ROA) and size of firm have positive significant relationship to tax aggressiveness.

The Effect of Leverage, Capital Intensity, Company Size, and Independent Commissioners on Tax Aggressiveness of Property and Real Estate Company Listed on Indonesia Stock Exchange (IDX) for the Period 2016 – 2020

“…It can be interpreted that the larger the size of company, the greater the level of Tax Aggressiveness. The same result also presented by Luke and Zulaikha (2016) on Manufacturing sector, shows that Company Size has an effect on Tax Aggressiveness.Independent Commissioner is members of Board of Commissioners who comes from the external side and have no affiliation with the company. In the company, Independent Commissioner has a function to supervising the company's management.…”

“…It can be interpreted that the larger the size of company, the greater the level of Tax Aggressiveness. The same result also presented by Luke and Zulaikha (2016) on Manufacturing sector, shows that Company Size has an effect on Tax Aggressiveness.…”

Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan, Intensitas Persediaan, Dan Pertumbuhan Penjualan Pada Agresivitas Pajak

“…Perusahaan besar memiliki sumber daya besar untuk membuat perencanaan pajak dengan baik, sehingga akan dapat mengurangi pajak perusahaan. Hasil penelitian ini didukung oleh penelitian dari Darmawan & Sukartha (2014), Waluyo et al, (2015), Swingly & Sukartha (2015), Melisa & Tandean (2015), Siregar & Widyawati (2016), Luke & Zulaikha (2016), dan Mourikis (2016). Dalam teori keagenan disebutkan bahwa perusahaan besar akan berupaya meminialkan beban pajak yang ditanggung perusahaan.…”

Peran Moderasi ukuran perusahaan pada Determinan Agresivitas Pajak pada Perusahaan Manufaktur yang Terdaftar di BEI

“…Secara empiris terdapat beberapa faktor yang menjadi prediktor mengapa agresivitas pajak dilakukan, seperti profitabilitas (Ayem & Setyadi, 2019;Herlinda & Rahmawati, 2021;Luke & Zulaikha, 2016), leverage (Endaryati et al, 2021;Rahmadani et al, 2020;Wahab et al, 2017) dan ukuran perusahaan (Allo et al, 2021;Ayem & Setyadi, 2019;Yanti & Hartono, 2019;Yuliana & Wahyudi, 2018).…”

“…Secara lebih tegas (Ayem & Setyadi, 2019;Herlinda & Rahmawati, 2021;Luke & Zulaikha, 2016) profitabilitas berpengaruh positif dan signifikan terhadap agresivitas pajak. Menurut (Hidayat & Fitria, 2018;Purba & Kuncahyo, 2020;Yuliana & Wahyudi, 2018) profitabilitas berpengaruh negatif dan tidak signifikan terhadap agresivitas pajak.…”