Pengaruh Firm Size, Return On Equity, dan Current Ratio Terhadap Tax Avoidance pada Perusahaan LQ 45 yang Terdaftar di Bursa Efek Indonesia

Nyman, Rosa Cristiana Septya; Kaidun, Irawan Perdanaputra; Lingga, Ita Salsalina

doi:10.28932/jam.v14i1.4375

Cited by 6 publications

(6 citation statements)

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“…Penyebab berikutnya dianggap mempengaruhi tax avoidance yakni firm size. Skala pengukuran yang digunakan perusahaan berdasarkan dari tiga golongan antara lain yakni large firm, medium firm and small firm yang digunakan pada firm size (Nyman et al, 2022). Perusahaan yang memiliki golongan large firm diprediksi akan lebih stabil dengan tujuan untuk mendapatkan laba serta sumber daya manusia terutama pada pajak sehingga memungkinkan perusahaan menerapkan praktik tax avoidance, penyebabnya dari perusahaan yang telah didukung dari sumber daya manusia yang pandai saat melakukan taktik perpajakan (Yantri, 2022).…”

Section: Pendahuluanunclassified

Kepemilikan Institusional Sebagai Faktor Moderasi Sales Growth, Transfer Pricing Terhadap Tax Avoidance

Amaliah,

Triono

2024

j-aksi

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Perusahaan di Indonesia terindikasi melakukan pengelakan pajak, yang mengakibatkan negaramenderita kerugian sebesar Rp 68,7 triliun, salah satunya terjadi terhadap usaha consumer non-cyclicalpada sub bidang food and beverage kurun waktu 2017-2019 dengan dugaan melakukan tindakan taxavoidance. Kepemilikan institusional sebagai moderator bisa mempengaruhi atau memperlemahhubungan antara sales growth serta transfer pricing dengan upaya praktik tax avoidance merupakantujuan dari riset yang dilakukan. Perusahaan consumer non cycilas sub sektor food and bereverage yangterdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2022 digunakan dalam penelitian ini. Teknikpurposive sampling merupakan metode yang digunakan untuk pengambilan sampel dan data yangdikumpulkan dari 84 perusahaan digunakan sebagai observasi. Analisis akan dilakukan dengan teknikModerated Regression Analysis (MRA) dengan menggunakan software SPSS versi 26. Berdasarkanpengolahan diperoleh hasil bahwa variabel sales growth dan transfer pricing berpengaruh terhadap taxavoidance. Variabel kepemilikan institusional memperlemah hubungan antara sales growth dantransfer pricing terhadap tax avoidance.

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Section: Pendahuluanunclassified

Kepemilikan Institusional Sebagai Faktor Moderasi Sales Growth, Transfer Pricing Terhadap Tax Avoidance

Amaliah,

Triono

2024

j-aksi

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“…The corporation's larger total assets are a sign of its size. The complexity of the transactions will increase with the size of the company (Nyman et al, 2022).…”

Section: Company Sizementioning

confidence: 99%

Tax avoidance practices: Effect of environmental, social, and governance, earning management, and company size as moderating variable (Study on LQ45 companies listed in Indonesia stock exchange)

Mukhtaruddin,

Susanto,

Rahmah

et al. 2024

5002

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This study examines the effect of environmental, social, and governance factors, earning management, and company size as moderating variables. Tax avoidance (TA) is an action taken by taxpayers to legally avoid taxes that does not violate tax regulations. Taxpayers use TA to reduce their tax liability by taking advantage of loopholes in the tax code. For example, reporting net income is smaller than it actually is. This study investigates the factors that influence tax avoidance. The factors are environmental, social, and governance (ESG) and earnings management (EM), with company size (CS) as a moderating variable. This study employed a quantitative methodology and used secondary data as the data type. The population of study is LQ45 Company for the years 2017-2021. The samples are selected based on some criteria. Based on those criteria, thirty companies were selected for the sample. Multiple linear analysis methods and moderate regression analysis are used in hypothesis testing. The statistical testing of the study found that EM had no impact on TA, while ESG had a considerable beneficial impact on TA. The impact of EM on TA can be both moderated and strengthened by CS, whereas the impact of ESG on TA cannot be. The management decisions made by the business are connected to the ESG activities the business is engaged in. The company's ESG efforts need to be carefully monitored to prevent increased TA tactics.

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“…Menurut Nyman et al, (2022) return on equity menggambarkan kesanggupan perusahaan dalam menciptakan keuntungan yang tinggi bagi pemegang saham & berdampak pada peningkatan nilai perusahaan. Semakin tinggi nilai return on equity perusahaan, maka semakin tinggi tindakan penghindaran pajak.…”

Section: Pengaruh Return On Equity (Roe) Terhadap Penghindaran Pajakunclassified

Pengaruh Leverage, Profitabilitas, Return on Equity Dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Yang Terdapat Di Bursa Efek Indonesia Periode 2020 – 2022

Howard

2024

JAPRI

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This research aimed to analyze the effect of Leverage, Profitability, Return On Equity and Firm Size on Tax Avoidance in manufacturing companies on the Indonesian Stock Exchange in the period 2020-2022. This research uses associative quantitative method. The population of this research were 194 with a sample of 75 which obtained use purposive sampling procedure. The results shows that Leverage and Profitability have an effect on Tax Avoidance in Manufacturing Companies on the Indonesian Stock Exchange for the 2020-2022 period. While Return on Equity and Firm Size have no effect on Tax Avoidance in Manufacturing Companies on the Indonesia Stock Exchange for the 2020-2022 period. The value of the coefficient determination is 0,07, this shows that Leverage, Profitability, Return On Equity and Firm Size was 7% influence on Tax Avoidance while the remaining 93% was explained by other factors than the factors stated in this research. Keyword : Leverage, Profitability, Return on Equity, Firm Size, Tax Avoidance

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Pengaruh Firm Size, Return On Equity, dan Current Ratio Terhadap Tax Avoidance pada Perusahaan LQ 45 yang Terdaftar di Bursa Efek Indonesia

Cited by 6 publications

References 0 publications

Kepemilikan Institusional Sebagai Faktor Moderasi Sales Growth, Transfer Pricing Terhadap Tax Avoidance

Kepemilikan Institusional Sebagai Faktor Moderasi Sales Growth, Transfer Pricing Terhadap Tax Avoidance

Tax avoidance practices: Effect of environmental, social, and governance, earning management, and company size as moderating variable (Study on LQ45 companies listed in Indonesia stock exchange)

Pengaruh Leverage, Profitabilitas, Return on Equity Dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Yang Terdapat Di Bursa Efek Indonesia Periode 2020 – 2022

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