Kualitas Audit, Capital Intensity dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Farmasi Yang Terdaftar di BEI Periode 2016 Sampai 2020

Abstract

<p>This research aims to get empirical evidence about the effect of audit quality, capital intensity, and firm size on tax avoidance. The type of data used is secondary data obtained from IDX (Indonesia Stock Exchange) and ICMD (Indonesian Capital Market of Directory) from 2015 until 2019. The Population of this research is all pharmaceutical companies in the Indonesian Stock Exchange period 2016 until 2020. The sampling method uses purposive sampling method, in which 8 pharmaceutical companies were selected as samples. The analysis method used is multiple linear regression with program SPSS (Statistic Program for Social Science) with a significance level of 0.05. Hypothesis testing used in this research is f test and t-test. The results indicate that Partially variable audit quality had a negative and significant effect on the tax avoidance of the pharmaceutical companies listed on the Indonesia Stock Exchange. While the variable capital intensity and firm size had a positive and significant effect on the tax avoidance of the pharmaceutical companies in the Indonesia Stock Exchange period from 2016 until 2020. Simultaneously audit quality, capital intensity, and firm size have significant influences on tax avoidance. The next research to increase the variables that influence tax avoidance are corporate governance, earning management, audit committee, inventory intensity, and sales growth.</p>

Internal Control, Audit Quality, and Tax Avoidance: Evidence from Property and Real Estates

“…The result of this research indicates that the higher audit quality, the lower tax avoidance practice. This finding is in line with the previous studies from Septariani et al (2022), Kusnadi & Pandoyo (2022), Tarmidi et al (2020) and Mira & Purnamasari (2020) who stated that audit quality has a negative effect on tax avoidance. However, this result is in contrast with the agency theory that says there is a conflict between an agent and a principal.…”

“…Therefore, companies who have high audit quality will not manipulate their financial conditions in order to avoid taxes (Monika & Noviari, 2021). Previous research conducted by (Septariani et al, 2022) and (Mira & Purnamasari, 2020) stated that audit quality negatively affects tax avoidance. This means that the higher audit quality, the lower tax avoidance practice.…”

Pengaruh Komite Audit, Kulitas Audit, Ukuran Perusahaan dan Profitabilitas terhadap Tax Avoidance

“…Maka demikian, semakin tinggi kualitas audit maka dapat meminimalisis terjadinya penghindaran pajak atau tax avoidance. Hal tersebut sejalan dengan beberapa peneliti sebelumnya yang menyatakan bahwa kualitas audit berpengaruh negatif terhadap tax avoidance (Maretta & Widyastuti, 2019;Septariani et al, 2022). H2: Kualitas audit berpengaruh negatif terhadap tax avoidance…”

“…Hal ini bertujuan untuk memastikan keandalan informasi yang disampaikan oleh perusahaan. Penelitian sebelumnya yang meneliti mengenai pengaruh kualitas audit terhadap tax avoidance menyatakan bahwa kualitas audit Vaya Bunga Puspita dan Sartika Wulandari, Pengaruh Komite Audit, Kulitas Audit, Ukuran Perusahaan dan Profitabilitas terhadap Tax Avoidance berpengaruh positif terhadap tax avoidance (Eksandy, 2017;Zoebar & Miftah, 2020), sedangkan beberapa peneliti menyatakan bahwa kualitas audit berpengaruh negatif terhadap tax avoidance (Maretta & Widyastuti, 2019;Septariani et al, 2022). Akan tetapi, penelitian yang dilakukan oleh Nugraheni & Pratomo (2018) menyatakan bahwa kualitas audit tidak berpengaruh terhadap tax avoidance.…”

“…Dengan bertambahnya ukuran perusahaan, kompleksitas transaksi yang dilakukan juga meningkat, sehingga memberikan kesempatan bagi perusahaan untuk memanfaatkan celah-celah yang ada guna melakukan praktik penghindaran pajak pada setiap transaksi. Penelitian sebelumnya menyatakan hasil bahwa ukuran perusahaan berpengaruh positif terhadap tax avoidance (Haryanti, 2021;Septariani et al, 2022), sedangkan beberapa peneliti menyatakan bahwa ukuran perusahaan berpengaruh negatif terhadap tax avoidance (Oktamawati, 2017;Purwaningsih et al, 2020;Sidauruk & Putri, 2022). Akan tetapi, penelitian lainnya menyatakan bahwa ukuran perusahaan tidak berpengaruh terhadap tax avoidance (Mahdiana & Amin, 2020;Nugraheni & Pratomo, 2018;Richmadenda & Pratomo, 2018).…”