Pengaruh Risiko Perusahaan, Intensitas Aset Tetap Dan Ukuran Perusahaan Terhadap Aggressive Tax Avoidance

Rizky, Muhammad; Puspitasari, Windhy

doi:10.25105/jat.v7i1.6325

Cited by 9 publications

(17 citation statements)

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“…Research conducted by Rizky & Puspitasari (2020) and Prihananto et al (2018) with corporate risk results positively affect Tax Avoidance. Based on the existing analysis, the hypothesis lodge is as follows: H2: Corporate risk has a positive influence on Tax Avoidance Leverage is the capability of a corporate to pay off all of its debts (both short and long-term).…”

Section: H1: Political Connection Has a Negative Influence On Tax Avo...mentioning

confidence: 94%

“…(Romadona & Setiyorini, 2020). Based on research, (Prihananto et al 2018), Mulyati et al (2019), and Rizky & Puspitasari (2020) state that corporate risk has a positive influence on tax avoidance because, with a high level of risk, the level of tax avoidance in the company will also be higher. The rise and fall of corporate risk reflect the tendency of a company's leadership.…”

Section: Introductionmentioning

confidence: 99%

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The Role of Profitability in Moderating Political Connections, Corporate Risk, Leverage, And Firm Size to Tax Avoidance

Latifatul¹,

Kristiana

Hanum

2023

JAS

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This study examines the effect of political connection, corporate risk, leverage, and firm size on tax avoidance with profitability as a moderating variable. The data used are annual financial reports of food and beverage registered in the Indonesia Stock Exchange (IDX) for the 2018-2021. The sample used was 99 companies, obtained using a purposive sampling technique. The data analysis used is Multiple Linear Regression and Moderated Regression Analisis (MRA). In this study, there is a novelty, namely the addition of profitability as a moderating variable, because, in previous studies, the use of moderation with the same independent and dependent variables was not found in this study. The result of this study shows that political connection, corporate risk, and firm size do not affect tax avoidance. Meanwhile, leverage has a significant positive effect on tax avoidance. In addition, profitability can moderate the effect of firm size on tax avoidance. However, profitability cannot moderate the effect of political connection, corporate risk, and leverage on tax avoidance. Based on these results, the implication of this study is that leverage in companies must be considered because the greater the level of corporate leverage, the lower the tax burden borne by the company so that debt becomes a management priority to avoid a larger tax burden. Therefore, the greater the leverage ratio, the greater the level of corporate tax avoidance. Likewise, profitability can moderate the effect of company size on tax avoidance must also be considered because the larger the size will enable the company to earn high profits. The firm value will also increase, so the company can control tax avoidance.

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Section: H1: Political Connection Has a Negative Influence On Tax Avo...mentioning

confidence: 94%

Section: Introductionmentioning

confidence: 99%

The Role of Profitability in Moderating Political Connections, Corporate Risk, Leverage, And Firm Size to Tax Avoidance

Latifatul¹,

Kristiana

Hanum

2023

JAS

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“…Ukuran perusahaan juga menjadi penentu tingkatan rasa percaya investor karena besarnya ukuran perusahaan, akan mempermudah perusahaan mendapatkan informasi yang akan meningkatkan nilai perusahaan. Perusahaan yang berukuran besar bisa menjadi daya tarik bagi investor demi penanaman modal sebab nilainya aktiva yang besar (Rizky & Windhy, 2020).…”

Section: Pengaruh Ukuran Perusahaan Terhadap Nilai Perusahaanunclassified

Pengaruh Inovasi, Ukuran Perusahaan Dan Corporate Governance Terhadap Nilai Perusahaan

Shahira¹,

Mayangsari

2022

j. ekon. n.a. econo.

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Penelitian ini bertujuan untuk mengetahui pengaruh inovasi, ukuran perusahaan, dan Corporate Governance terhadap nilai perusahaan pada perusahaan sub sektor penelitian farmasi dan perawatan kesehatan yang tercatat di BEI secara konsisten selama tahun 2015-2021. Sampel untuk penelitian ini yaitu sejumah 11 perusahaan sub sektor penelitian farmasi dan perawatan kesehatan yang tercatat di BEI. Metode penelitian yang dipakai yakni jenis penelitian kuantitatif dengan menggunakan data sekunder. Teknik mengumpulkan data yang dipakai yakni teknik dokumenter. Populasi untuk penelitian ini yakni perusahaan sub sektor penelitian farmasi dan perawatan kesehatan yang terdaftar di BEI. Penelitian ini menggunakan perangkat lunak statistik yang dinamakan sebagai SPSS mulai dari pengukuran model berupa uji validitas dan reliabilitas, struktur model berupa uji R square dan uji t serta pengujian hipotesis. Hasil uji t penelitian ini menunjukkan bahwa variabel inovasi, ukuran perusahaan, dan Corporate Governance berpengaruh terhadap nilai perusahaan.

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“…Fitria's (2018) research shows that corporate risk had a negative impact on tax avoidance. In contrast, Rizky and Puspitasari (2020) found that corporate risk had a positive impact on tax avoidance, but and Chasbiandani, Astuti, and Ambarwati (2019) conclude that corporate risk had no effect on tax avoidance.…”

Section: Introductionmentioning

confidence: 96%

“…H2: Capital intensity has a positive effect on tax avoidance. Company executives make management decisions (Rizky & Puspitasari, 2020). The executive can be categorized as either a risk-taker or risk-averse.…”

Section: Introductionmentioning

confidence: 99%

Tax avoidance motives in property and real estate firms

Ramadanti¹,

Putra²

2022

JAA

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The purpose of this study is to examine and determine the impact of CSR, capital intensity, and corporate risk on tax avoidance in property and real estate sector firms listed on the Indonesia Stock Exchange from 2016 to 2019. This quantitative study utilized secondary data from 101 sample companies collected purposively. To test the hypotheses, multiple linear regression was employed. The findings showed that CSR had no effect on tax avoidance. In contrast, capital intensity had a negative impact on tax avoidance, whereas corporate risk had a positive impact. Thus, it is implied that property and real estate companies do not use their fixed assets to take advantage of depreciation to avoid taxes that can harm the government; on the contrary, companies have fixed assets to run their operations.Keywords: Tax Avoidance; Capital Intensity; Corporate Risk; Corporate Social ResponsibilityAbstrakTujuan penelitian ini adalah untuk meneliti pengaruh CSR, intensitas modal, dan resiko perusahaan terhadap penghindaran pajak di perusahaan sector property dan real estate yang terdaftar di Bursa Efek Indonesia mulai tahun 2016 sampai dengan 2019. Penelitian kuantitatif ini menggunakan data sekunder dari 101 data perusahaan. Regresi linear berganda digunakan dalam penelitian ini untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa CSR tidak memiliki pengaruh terhadap penghindaran pajak. Namun, intensitas modal memiliki pengaruh negative terhadap penghidaran pajak, sedangkan resiko perusahaan memiliki pengaruh positif. Hal itu berarti perusahaan property dan real estate tidak menggunakan asset tetap perusahaan sehubungan dengan depresiasi untuk menghindari pajak yang dapat merugikan pemerintah. Sebaliknya, perusahaan menggunakan asset tetap untuk menjalankan kegiatan operasional perusahaan.Kata Kunci: Penghindaran Pajak; Intesitas Modal; Risiko Perusahaan; Corporate Social Responsibility

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Pengaruh Risiko Perusahaan, Intensitas Aset Tetap Dan Ukuran Perusahaan Terhadap Aggressive Tax Avoidance

Cited by 9 publications

References 0 publications

The Role of Profitability in Moderating Political Connections, Corporate Risk, Leverage, And Firm Size to Tax Avoidance

The Role of Profitability in Moderating Political Connections, Corporate Risk, Leverage, And Firm Size to Tax Avoidance

Pengaruh Inovasi, Ukuran Perusahaan Dan Corporate Governance Terhadap Nilai Perusahaan

Tax avoidance motives in property and real estate firms

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