Pengaruh size company, profitabilitas, dan likuiditas terhadap tax avoidance dengan struktur modal sebagai variabel intervening pada Bank Umum Syariah di Indonesia

Abstract

The purpose of this study was to determine the effect of company size, profitability, and liquidity on tax avoidance with capital structure as an intervening variable. The data used in this research are quantitative data and path analysis as data analysis. This study uses panel data. The population in the study were all Islamic Commercial Banks registered with the OJK (Financial Services Authority) for the 2016–2020 period, namely 14 Islamic Commercial Banks. The samples taken in the study were 10 Islamic Commercial Banks using a purposive sampling technique. This study shows that company size and capital structure are insignificant, while profitability and liquidity positively affect tax avoidance. The capital structure cannot mediate the effect of company size, profitability, and liquidity on tax avoidance. However, simultaneously, the size of the company’s profitability, liquidity, and capital structure affects tax avoidance.

The Impact of Financial Performance, and Institutional Owner-ship on Tax Avoidance in the Banking Sector Listed on the Indonesia Stock Exchange

“…The correlation between a company's assets and the scale and constancy of its economic operations is positively correlated. The studies conducted by Devi & Arinta (2021) and Widyaningsih et al (2018) indicate that there is a significant correlation between high profits and taxes paid. Organizations possessing substantial assets and scale are likely to be deemed to have elevated levels of productivity, thereby resulting in increased revenue and tax liabilities.…”

“…A company can be classified as large, medium, or tiny based on its size. According to Devi & Arinta (2021) and Widyaningsih et al (2018), the larger a company's assets, the more stable its economic activities, and the greater its profits and tax burden. Additionally, Marlinda et al (2020) provide evidence that the scale of a company influences tax avoidance.…”

Pengaruh Profitabilitas,Leverage Dan Capital Intensity, Terhadap Tax Avoidance Pada Perusahaan Pertambangan Batu Bara Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2021

“…Tax avoidance adalah upaya menghindari pajak yang dilakukan secara legal dan aman bagi wajib pajak tanpa bertentangan dengan ketentuan perpajakan yang berlaku dimana metode dan teknik yang digunakan cenderung memanfaatkan kelemahan -kelemahan yang terdapat dalam undang -undang dan peraturan perpajakan itu sendiri untuk memperkecil jumlah pajak terhutang. Upaya penghindaran pajak dengan menggunakan celah melalui peluang -peluang dalam memanfaatkan kelemahan (grey area) perpajakan dan tidak bertentangan dengan Undang -Undang, kegiatan tersebut dapat memperkecil beban pajak oleh wajib pajak (Devi & Arinta, 2021). Profitabilitas (X1)…”

Analisis Faktor yang Mempengaruhi Tax Avoidance Perusahaan Perbankan

“…Ukuran perusahaan menurut (Devi & Arinta, 2021) merupakan perbandingan yang menunjukkan besar kecilnya sebuah perusahaan dimana perusahaan tersebut masuk dalam kategori perusahaan kecil, sedang, atau besar. (Rifti Widyaningsih et al, 2018) menyatakan ukuran perusahaan adalah suatu skala dimana besar kecilnya ukuran perusahaan dapat diklasifikan dalam berbagai cara seperti log total aktiva, log total penjualan, kapitalisasi pasar, dan lain-lain.…”