Pengaruh Fixed Asset Intensity, Karakter Eksekutif, dan Leverage terhadap Penghindaran Pajak

Abstract

This study aims to examine whether the intensity of fixed asset, executive character, and leverage have an effect on tax avoidance. Tax avoidance is an activity to avoid paying taxes legally in accordance with the provisions of the legislation carried out by the company in order to be able to pay the minimum tax possible to the state treasury. Population in this study were manufacture companies listed in Indonesia Stock Exchange (IDX) during the period 2017 to 2020. The sampling technique used purposive sampling and obtained 54 companies, so that the total sample obtained for 4 years was 216 research samples. This study used quantitative method and the analysis by data panel regression. Tax avoidance proxy by cash effective tax rate (CETR) which is cash paid in cash for pay taxes. Partially shows that the intensity of fixed assets has no effect on tax avoidance, executive character has a significant positive effect on tax avoidance, and leverage has no effect on tax avoidance. While the results of this study indicate that the intensity of fixed assets, executive character, and leverage simultaneously have a significant effect on tax avoidance with the value of Prob (F-statistic) 0.000000. Result of Adjusted R-square shows of fixed Asset intensity, executive character, and leverage have a significant effect on tax avoidance is 0.3343 or 33.43%.

The Effect of Executive Character, Capital Intensity, Sales Growth, and Financial Distress on Tax Avoidance

“…The results of this study do not support the agency theory perspective according to Lukito & Oktaviani (2022) which states that a manager in increasing his performance compensation will invest in his fixed assets by taking advantage of the depreciation cost advantages that arise from the use of fixed assets to minimize the company's tax burden. However The results of the study prove that capital intensity has a negative effect on tax avoidance.…”

“…Based on agency conflicts, a manager (agent) in maximizing company profits and increasing compensation for his performance, the manager will take advantage of capital intensity to minimize the tax burden by investing in fixed assets (Lukito & Oktaviani, 2022). The greater the amount of fixed assets owned by the company, the greater the depreciation expense that can reduce the amount of tax, so that tax avoidance practices will be more aggressive (Aprilia et al, 2020).…”

Executive Character and Tax Avoidance Decisions: The Intervening Effect of CEO Overconfidence

“…In carrying out their duties, executives have the character of a risk-taker or risk averse. [8] measuring executive character using corporate risk as follows :…”

Pengaruh Intensitas Modal, Komisaris Independen, Komite Audit Dan Leverage Terhadap Tax Avoidance

“…Berdasarkan hasil penelitian (Robin et al, 2021) dan (Saputro et al, 2021) mengatakan bahwa leverage berpengaruh terhadap tax avoidance. Sedangkan penelitian (Lukito & Oktaviani, 2022) menyatakan leverage tidak memiliki pengaruh pada tax avoidance.…”