Faktor-Faktor yang Mempengaruhi Tax Avoidance

Susilowati, Anis; Dewi, Riana Rachmawati; Wijayanti, Anita

doi:10.33087/jiubj.v20i1.808

Cited by 10 publications

(12 citation statements)

References 4 publications

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“…Jika banyak menggunakan hutang dari pihak luar perusahaan maka laba perusahaan menjadi tidak optimal. Penggunaan hutang dalam jumlah yang besar akan mengakibatkan kerugian pada perusahaan dan akan lebih berhati-hati mengambil resiko yang tinggi untuk melakukan aktivitas manajemen pajak untuk menekan beban pajak (Susilowati et al, 2020).…”

Section: Pengaruh Leverage Terhadap Manajemen Pajakunclassified

Pengaruh Capital Intensity, Leverage, Profitabilitas Dan Ukuran Perusahaan Terhadap Manajemen Pajak

Wati

Zulaecha

Hamdani

et al. 2022

optimal

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The purpose of this study was to determine the effect of Capital Intensity, Leverage, Profitability and Company Size on Tax Management. Empirical Study of Consumer Goods Industrial Sector Companies Listed on the Indonesia Stock Exchange (IDX). The time period used in this study is 7 (five) years, starting from 2015-2021. The population in this study includes all consumer goods industrial sector companies listed on the Indonesia Stock Exchange for the 2015-2021 period. The sampling technique used was the purposive sampling technique. Based on the predetermined criteria obtained 15 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange (IDX) website. The analytical method used is panel data regression analysis. The results show that firm size has a significant negative effect on tax management, capital intensity, leverage and profitability have no significant effect on tax management, and capital intensity, leverage, profitability and firm size together have an effect on tax management.

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Section: Pengaruh Leverage Terhadap Manajemen Pajakunclassified

Pengaruh Capital Intensity, Leverage, Profitabilitas Dan Ukuran Perusahaan Terhadap Manajemen Pajak

Wati

Zulaecha

Hamdani

et al. 2022

optimal

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“…Kemudian penelitian dari Olivia & Dwimulyani (2019) dan Zeng (2019) menemukan hasil significant positif. Serta yang terakhir penelitian dari Susilowati et al (2020), dan Chandra & Cintya (2021) tidak menemukan adanya significant.…”

Section: Hubungan Antar Variabel: Corporate Social Responsibility Ter...unclassified

“…Net cash from operating activities terhadap tax avoidance oleh Susilowati et al (2020), dan Marfiana & Putra (2021) menemukan hasil significant negatif. Kemudian penelitian dari Wardani & Nugrahanto (2022) menemukan hasil significant positif.…”

Section: Hubungan Antar Variabel: Corporate Social Responsibility Ter...unclassified

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Pengaruh Corporate Social Responsibility Terhadap Tax Avoidance Perusahaan Yang Terdaftar Di Bursa Efek Indonesia

Stefhanie¹,

Dewi

2022

eCo-Buss

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This research was conducted because of the contrasting desires between the government and taxpayers. The desire to optimize tax payments is carried out by the government while the desire to minimize tax payments is carried out by taxpayers because tax payments can reduce company income, thus giving rise to the intention of tax avoidance practices. The purpose of this study was to determine the effect of corporate social responsibility on tax avoidance in 240 Indonesian stock exchange companies from 2017-2021. Tax avoidance uses the current etr formula as a measure of the variable. This study uses quantitative data with the determination of the sample used is the purposive sampling method. The data analysis technique used is panel regression and uses two programs for data management. The results of the influence of variables in research on tax avoidance, namely corporate social responsibility as an independent variable has an insignificant effect, the control variable is company size, net cash from operating activities has a significant negative effect, sales growth has a significant positive effect, return of assets, leverage, plant, property and equipment, and intangible assets have a insignificant effect

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“…Pertumbuhan penjualan juga akan mempengaruhi aktivitas penghindaran pajak. Hal ini dibuktikan dalam penelitian yang dilakukan oleh Budiman & Setiyono, (2012), Susilowati et al, (2020) dan Puspita & Febrianti, (2018) yang menjelaskan bahwa pertumbuhan penjualan memiliki pengaruh yang signifikan terhadap ETR yang merupakan salah satu indikator kegiatan penghindaran pajak perusahaan.…”

Section: Growth Sales Dan Penghindaran Pajakunclassified

Determinasi Praktik Penghindaran Pajak: Studi Pada Perusahaan Terkategori Jakarta Islamic Index

Ramadhan¹

2021

jakis

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This study aimed to examine the effect of growth sales and company profits on tax avoidance practices in companies listed on the Jakarta Islamic Index in period of 2015-2019. The method in this research uses a quantitative approach. Population and sample come from the annual reports of companies listed on the Jakarta Islamic index with the sample criteria that have been determined using the purposive sampling method. Data analysis using multiple linear regression. The proxy for tax avoidance practice uses the effective tax rate. The analysis results showed that the sales growth variable does not affect tax avoidance. It is caused by decreased sales growth and makes company profits. Also, the company decrease does not need to do tax avoidance. Meanwhile, company profit affects tax avoidance. It indicates that the high profit of the company will make management carry out careful tax planning. In the end, it will produce an optimal tax that will be distributed to the state.

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Faktor-Faktor yang Mempengaruhi Tax Avoidance

Cited by 10 publications

References 4 publications

Pengaruh Capital Intensity, Leverage, Profitabilitas Dan Ukuran Perusahaan Terhadap Manajemen Pajak

Pengaruh Capital Intensity, Leverage, Profitabilitas Dan Ukuran Perusahaan Terhadap Manajemen Pajak

Pengaruh Corporate Social Responsibility Terhadap Tax Avoidance Perusahaan Yang Terdaftar Di Bursa Efek Indonesia

Determinasi Praktik Penghindaran Pajak: Studi Pada Perusahaan Terkategori Jakarta Islamic Index

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