Pengaruh  Size, Age, Profitability, Leverage dan Sales Growth  Terhadap Tax Avoidance

Permata, Amanda Dhinari; Nurlaela, Siti; Wahyuningsih, Endang Masitoh

doi:10.29040/jap.v19i1.171

Cited by 63 publications

(93 citation statements)

References 5 publications

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“…Semakin tinggi rasio ROA maka semakin tinggi pula praktik tax avoidance yang dilakukan oleh perusahaan, hal ini disebabkan perusahaan dengan laba yang tinggi akan dapat memanfaatkan celah dalam pengelolaan beban pajaknya. Dalam penelitian yang dilakukan Permata, et al (2018)…”

Section: Tinjauan Pustakaunclassified

“…Tax Avoidance juga dapat membebankan biaya yang signifikan, termasuk biaya yang dibayarkan kepada konsultan pajak, waktu yang dihabiskan untuk penyelesaian audit pajak, denda reputasi, dan denda yang dibayarkan kepada otoritas pajak. Penelitian ini sejalan dengan penelitian yang dilakukan Damayanti & Susanto, (2015), Permata, et al (2018), Ariandini & Ramantha, (2018) yang menyatakan bahwa profitabilitas tidak berpengaruh terhadap tax avoidance. Hasil penelitian ini bertentangan dengan penelitian yang dilakukan Maharani & Suardana (2014), Cahyono, et al (2016 dan Oktamawati, (2017) yang menyatakan bahwa profitabilitas berpengaruh terhadap tax avoidance.…”

Section: Pengaruh Profitabilitas Terhadap Tax Avoidanceunclassified

“…Hal ini sejalan dengan penelitian yang dilakukan Fitria (2018) yang menyatakan bahwa ukuran perusahaan berpengaruh terhadap tax avoidance. Hasil penelitian ini juga bertentangan dengan penelitian yang dilakukan oleh Cahyono, et al (2016), Oktamawati, (2017), Permata, et al (2018) yang menyatakan ukuran perusahaan tidak berpengaruh terhadap tax avoidance.…”

Section: Pengaruh Size Terhadap Tax Avoidanceunclassified

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Pengaruh Profitabilitas, Size, Leverage, Komite Audit, Komisaris Independen dan Umur Perusahaan terhadap Tax Avoidance

Triyanti

Titisari²,

Dewi³

2020

JIUBJ

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In general, entrepreneurs always maximize profits. One way to maximize profits by avoiding paying taxes. Tax avoidance is a means of exploiting legal loopholes so that employers do not pay tax or pay tax but are very small. The purpose of this study was to determine the effect of profitability, size, leverage, audit committee, independent commissioners and company age on tax avoidance. This type of research is quantitative research. The sampling method uses a purposive sampling method, so as many as 30 property and real estate companies are listed on the Indonesian Stock Exchange (BEI) in 2016-2018. The data used in this research is secondary data. Data analysis method used is multiple regression analysis. The result of this study indicate that the variable profitability, audit committee, independent commissioner has no effect on tax avoidance. While the variable size, leverage, and age of the company affect the tax avoidance.

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Section: Tinjauan Pustakaunclassified

Section: Pengaruh Profitabilitas Terhadap Tax Avoidanceunclassified

Section: Pengaruh Size Terhadap Tax Avoidanceunclassified

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Pengaruh Profitabilitas, Size, Leverage, Komite Audit, Komisaris Independen dan Umur Perusahaan terhadap Tax Avoidance

Triyanti

Titisari²,

Dewi³

2020

JIUBJ

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“…Begitu juga dengan penelitian dari (Kim & Im, 2017), (Asri & Suardana, 2016) mengatakan bahwa ukuran perusahaan berpengaruh terhadap tax avoidance. Akan tetapi berbeda dengan penelitian yang dilakukan oleh (Almaidah, Titisari, & Nurlaela, 2017), (Permata, Nurlaela, & Masitoh, 2018) dan (Nugraheni & Pratomo, 2018) mengatakan bahwa ukuran perusahaan tidak berpengaruh terhadap tax avoidance.…”

Section: Pendahuluanunclassified

“…Penelitian oleh (Oktamawati, 2017) mengatakan bahwa profitabilitas berpengaruh terhadap tax avoidance. Akan tetapi berbeda dengan penelitian yang dilakukan oleh (Ardianti, 2019), (Anouar & Houria, 2017) dan (Permata, Nurlaela, & Masitoh, 2018) mengatakan bahwa profitabilitas tidak berpengaruh terhadap tax avoidance.…”

Section: Pendahuluanunclassified

Faktor-Faktor yang Mempengaruhi Tax Avoidance

Susilowati

Dewi

Wijayanti

2020

JIUBJ

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The research aims to determine the influence of company size, leverage, profitability, sales growth, audit committee, and cash flow operations against tax avoidance. Dependent variables in this study are tax avoidance while the independent variables used in this research are company size, leverage, profitability and audit committees. This research is focused on the LQ45 company listed on the Indonesia Stock Exchange (IDX) period 2015-2018. The selection of samples in this study used the purposive sampling method, thus obtained a sample of 51 sample data from the LQ45 company population listed on the Indonesia Stock Exchange (IDX) period 2015-2018. The analytical tools used in this study are multiple linear regression analyses. The results of this research show that the variable cash flow operations affect the tax avoidance, while the company size variables, leverage, profitability, sales growth and audit committees do not affect the tax avoidance.

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The nexus of tax avoidance and firms characteristics – does board gender diversity have a role? Evidence from an emerging economy

Hossain,

Islam,

Ali

et al. 2024

APJBA

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PurposeThis study examines the moderating role of female directors on the relationship between the firms’ characteristics and tax avoidance in an emerging economy.Design/methodology/approachThis study employs the second-generation unit root test and the generalised method of moments (GMM) techniques. The Kao residual cointegration test corroborates a long-run cointegration among variables.FindingsFemale directors demonstrate mixed and unusual findings. No significant impact of female directors on tax avoidance is found. In addition, the presence of female directors does not show any negative or significant moderating impacts on the relationship between leverage, firm age, board size and tax avoidance. However, having more female directors can negatively and significantly moderate the relationship between more profitable firms, larger firms and tax avoidance. These findings show that the board of directors could use the presence of female directors to maximise their opportunistic behaviour, such as to avoid tax.Research limitations/implicationsResearch limitations – The study is limited by considering only 62 listed firms. The scope could be extended to include non-listed firms.Practical implicationsResearch implications – There is increasing pressure for female directors on boards from diverse stakeholders, such as the European Commission, national governments, politicians, employer lobby groups, shareholders, and Fortune and Financial Times Stock Exchange (FTSE) rankings. This study provides input to decision-makers putting gender quota laws into practice. Our findings can help policy-makers adopt regulatory reforms to control tax avoidance practices and enhance organisational legitimacy. Policymakers can change their policy to include female directors up to the threshold suggested by the critical mass theory.Originality/valueThis is the first attempt in Bangladesh to explore the role of female directors in the relationship between the firms' characteristics and tax avoidance. The current study has significant ramifications for bringing gender diversity into practice as a component of good corporate governance.

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Pengaruh Size, Age, Profitability, Leverage dan Sales Growth Terhadap Tax Avoidance

Cited by 63 publications

References 5 publications

Pengaruh Profitabilitas, Size, Leverage, Komite Audit, Komisaris Independen dan Umur Perusahaan terhadap Tax Avoidance

Pengaruh Profitabilitas, Size, Leverage, Komite Audit, Komisaris Independen dan Umur Perusahaan terhadap Tax Avoidance

Faktor-Faktor yang Mempengaruhi Tax Avoidance

The nexus of tax avoidance and firms characteristics – does board gender diversity have a role? Evidence from an emerging economy

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