Pengaruh Profitabilitas, Leverage, Capital Intensity, Sales Growth Dan Ukuran Perusahaan Terhadap  Penghindaran Pajak

Widodo, Sasongko Wahyu; Wulandari, Sartika

doi:10.35129/simak.v19i01.174

Cited by 14 publications

(17 citation statements)

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“…If the capital intensity in a large company, the depreciation expense will be large, which can result in higher tax avoidance. This is in accordance with the findings of (Widodo & Wulandari, 2021), (Suciarti et al, 2020), (Marini et al, 2019), (Nugraha & Mulyani, 2019), (Rifai & Atiningsih, 2019) which expresses capital intensity directly affects tax avoidance. But the findings disagree with (Muniroh, 2022), (Dewi & Oktaviani, 2021), (Bandoro & Ariyanto, 2020) which state that tax avoidance is not directly affected by capital intensity.…”

Section: Introductionsupporting

confidence: 92%

“…This is in accordance with the findings of (Andalenta & Ismawati, 2022), (Muniroh, 2022), (Bandoro & Ariyanto, 2020), (Ayu & Kartika, 2019), (Rifai & Atiningsih, 2019), (Andharini & Kanti, 2018), (Hidayat, 2018), (Putri & Putra, 2017) which explains that profitability has a direct effect on tax avoidance. However, these findings are different from those of (Yusrizal et al, 2022), (Jannah & Dimyati, M.Si, 2021), (Widodo & Wulandari, 2021) (Nababan & Primasari, 2019) which state that tax avoidance is not directly affected by profitability.…”

Section: Introductioncontrasting

confidence: 80%

“…The statement is consistent with the findings (Jannah & Dimyati, M.Si, 2021), (Sarpingah, 2020), (Ayu & Kartika, 2019), (Nababan & Primasari, 2019), (Putri & Putra, 2017), (Tristianto & Oktaviani, 2016) who said company size affects tax avoidance directly. Nevertheless, it does not correspond to (Yusrizal et al, 2022), (Bandoro & Ariyanto, 2020), (Widodo & Wulandari, 2021), (Ernawati et al, 2019), (Andharini & Kanti, 2018) which suggests that tax avoidance is not directly influenced by company size.…”

Section: Introductionmentioning

confidence: 99%

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Profitability, Capital Intensity, and Company Size against Tax Avoidance with Leverage as an Intervening Variable

Sofiamanan,

Machmuddah,

T.A.H

2023

JAAT

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This study aims to determine whether profitability, capital intensity, and company size, directly and indirectly, affect tax avoidance with leverage as an intervening variable in financial sector companies listed on the Indonesia Stock Exchange (IDX). The year 2018-2021 is used as an observation period. Purposive sampling was chosen as a sample sorting method with the results of a study of 106 companies with 269 observation data. This type of research is quantitative using WarpPLS 8.0. The research results are that profitability, capital intensity, and company size directly affect tax avoidance, and profitability and company size indirectly affect tax avoidance through the leverage of intervening variables. However, the capital intensity does not indirectly affect tax avoidance through leverage as an intervening variable. The implication of this study is the importance of doing tax planning for companies.

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Section: Introductionsupporting

confidence: 92%

Section: Introductioncontrasting

confidence: 80%

Section: Introductionmentioning

confidence: 99%

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Profitability, Capital Intensity, and Company Size against Tax Avoidance with Leverage as an Intervening Variable

Sofiamanan,

Machmuddah,

T.A.H

2023

JAAT

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“…Hal ini karena biaya penyusutan invetsasi aset tetap bersifat deductibel expense yang dapat dikurangkan dari penghasilan sehingga beban pajak menjadi berkurang. Penelitian sebelumnya yang dilakukan oleh Dwiyanti & Jati (2019), Widodo & Wulandari (2021) dan Albastiah & Isnaen, (2021) menunjukan bahwa intensitas modal berpengaruh positif terhadap tax avoidance. Hal ini menunjukkan bahwa perusahaan yang memiliki aset tetap lebih besar memiliki beban pajak yang rendah sehingga memungkinkan manajemen melakukan praktik tax avoidance.…”

Section: Intensitas Modal Dan Tax Avoidanceunclassified

Return On Asset, Intensitas Modal, Tax Avoidance: Corporate Governance Sebagai Variabel Moderasi

Ghozali

2021

Litera

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Purpose: This study aims to examine whether return on assets and capital intensity can influencepractices tax avoidance and be moderated by corporate governance. Method: The sample uses manufacturing sector companies listed on the Indonesia Stock Exchange for the period 2016-2020. The sample selection used pruprosive sampling technique so that 52 companies and 220 financial statements were obtained. Testing the sample using multiple linear regression analysis and absolute difference value test to test the moderating variable using the SPSS 20 analysis tool. Finding: The variable return on assets has a positive effect on tax avoidance practices but capital intensity has no effect on tax avoidance. Corporate governance can moderate the positif effect of return on assets on tax avoidance but is unable to moderate the relationship between capital intensity and tax avoidance. Novelty: This research is more interesting to do with the existence of corporate governance as a moderating variable that will strengthen or weaken the relationship between return on assets and capital intensity on tax avoidance.

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“…mengklaim bahwa ukuran korporasi tidak memiliki peran besar dalam strategi penggelapan pajak. SedangkanWidodo & Wulandari (2021) menyatakan ukuran perusahaan berpengaruh pada praktik penghindaran pajak . H3 : Ukuran perusahaan berpengaruh terhadap Penghindaran pajakIntensitas Modal terhadap Penghindaran Pajak dimoderasi Pengungkapan CSRHubungan intensitas modal dengan tax avoidance memberi pengaruh positif yang signifikan terhadap penghindaraan pajak.…”

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Peran CSR Memoderasi Hubungan Intensitas Modal, Kepemilikan Institusional, dan Ukuran Perusahaan dengan Penghindaran Pajak

Dewi

Edriani²,

Bangun³

et al. 2022

Owner

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This study is to examine tax avoidance through CSR as a moderating variable: capital intensity, institutional ownership, and firm size. Capital Intensity, Institutional Ownership, and Firm Size are used as independent variables and Tax Avoidance is used as the dependent variable. And CSR as a moderating variable. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The method of determining the sample in this study was using purposive sampling method so that from 195 populations, a sample of 44 companies was obtained. The research data were analyzed using panel data analysis techniques using Eviews9. The result of the research shows that Capital Intensity has a partial effect on Tax Avoidance, while Institutional Ownership has no partial significant effect on Tax Avoidance and Company Size also has no significant effect on Tax Avoidance. Capital Intensity and Institutional Ownership moderated by CSR have an effect on Tax Avoidance. While Company Size moderated by CSR has no effect on Tax Avoidance. It is hoped that this research can help manufacturers listed on the Indonesia Stock Exchange to find out Tax Avoidance by considering the factors that have a significant effect on tax avoidance such as the effect of capital intensity, institutional ownership and company size as well as CSR as a moderating variable.

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Pengaruh Profitabilitas, Leverage, Capital Intensity, Sales Growth Dan Ukuran Perusahaan Terhadap Penghindaran Pajak

Cited by 14 publications

References 0 publications

Profitability, Capital Intensity, and Company Size against Tax Avoidance with Leverage as an Intervening Variable

Profitability, Capital Intensity, and Company Size against Tax Avoidance with Leverage as an Intervening Variable

Return On Asset, Intensitas Modal, Tax Avoidance: Corporate Governance Sebagai Variabel Moderasi

Peran CSR Memoderasi Hubungan Intensitas Modal, Kepemilikan Institusional, dan Ukuran Perusahaan dengan Penghindaran Pajak

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