Analisis Faktor yang Mempengaruhi Tax Avoidance Perusahaan Perbankan

Abstract

This study aims to examine the effect of the Audit Committee, Independent Commissioner, Company Size, Leverage, and Liquidity on Tax Avoidance in banking sector companies listed on the Indonesia Stock Exchange during the 2017-2020 period. The type of research used is quantitative research using secondary data sources obtained from annual financial reports on the Indonesia Stock Exchange (IDX). The sampling technique in this study used purposive sampling method and obtained 41 companies from a total of 164 observations. The data analysis technique in this study used panel data with the Eviews program as a tool. The results of this study indicate that the factors that influence Tax Avoidance are Independent Commissioners, Company Size, and Leverage. The results of this study indicate that the Independent Commissioner and Company Size have a significant positive effect on tax avoidance. Meanwhile, Leverage has a significant negative effect on Tax Avoidance. However, the variables of the Audit Committee and Liquidity have no effect on Tax Avoidance.

The Influence of Return on Assets (RoA), Return on Equity (RoE), and Leverage, and Company Size on Tax Avoidance in Banks Listed on the Indonesian Stock Exchange in 2018-2021

“…So Ho is accepted, and Ha is rejected, meaning Leverage has no significant effect on Tax Avoidance. The research results differ from previous researchers Adinda Putri Puspitasari and Sartika Wulandari (2022), who stated that Leverage had a significant negative effect on Tax Avoidance. However, previous researchers Mustika Ningtyas and friends (2020) stated that Leverage has no significant effect on Tax Avoidance.…”

“…Based on the table above, it is shown that the significance value of 0.191 for the influence of Company Size on Tax Avoidance is 0.191 > 0.05, and the t value is -1.318 < table 1.99045, so Ho is accepted, and Ha is rejected, which means that Company Size has no significant effect on Tax Avoidance. These results are inversely proportional to previous researchers, Adinda Putri Puspitasari and Sartika Wulandari (2022), which showed a significant positive effect between company size and tax avoidance. However, in research, 2020 Muda et al, 2020 said that company size does not affect tax avoidance.…”

The Impact of Financial Performance, and Institutional Owner-ship on Tax Avoidance in the Banking Sector Listed on the Indonesia Stock Exchange

“…The quantification of leverage is accomplished through the computation of the financial ratio that compares the debt to the capital of the company. Following that, the company uses this leverage to carry out its debt-financed operations (Puspitasari & Wulandari, 2022). Firms that exhibit high leverage ratios rely heavily on debt financing, while those with low leverage ratios are capable of self-financing their operations (Sari & Rahayu, 2020).…”

“…The size of a business is indicative of its asset and resource basis, with larger businesses generating higher profits and correspondingly elevated tax liabilities. Typically, organizations with substantial resources have greater tax avoidance expertise (Puspitasari & Wulandari, 2022). According to Widyaningsih et al (2018), the size of a company has a substantial effect on tax reduction.…”

“…The calculation of leverage through examination of the financial ratio between a company's devt and capital is a common practice utilized by businesses to facilitate the financing of their operations through debt (Puspitasari & Wulandari, 2022). Utilizing debt is a potential strategy for a company to mitigate tax liabilities.…”