Pengaruh Ukuran Perusahaan, Pertumbuhan Penjualan Dan Capital Intensity Terhadap Tax Avoidance

Abstract


 
 
 
 
 
 
 
 
 
 
 Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, pertumbuhan penjualan dan capital intensity terhadap tax avoidance pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2016-2020. Penelitian ini dilakukan dengan menggunakan metode kuantitatif. Populasi penelitian berjumlah 181 perusahaan dan diambil sampel sebanyak 69 perusahaan dengan menggunakan metode purpossive sampling. Penelitian dilakukan pada perusahaan manufaktur di BEI tahun 2016-2020. Jenis data yang digunakan adalah data sekunder yang diperoleh dari www.idx.co.id. Data didapat dengan mengumpulkan annual report pada tahun 2016-2020, dam doanalisis menggunakan SPSS versi 26. Tax avoidance dalam penelitian ini menggunakan pengukuran Cash Effective Tax Rate (CETR). Hasil pengujian hipotesis menggunakan statistik T menunjukkan bahwa secara parsial ukuran perusahaan dan pertumbuhan penjualan tidak berpengaruh terhadap tax avoidance, namun capital intensity berpengaruh terhadap tax avoidance.

The influence of ownership structure and political connections on tax avoidance in Indonesia

“…Larger companies have a comparative advantage in obtaining loans over smaller ones. Therefore, larger companies are more likely to assess the risks involved in managing their tax burden (Malik et al, 2022). Companies that are classified as large will have large resources, hence companies are inclined to practice tax avoidance because large companies have personnel who are proficient in carrying out tax planning so they can emphasize the optimal tax burden.…”

“…Company Size Hartono (2008) states that the size of a company reflects its scale, which can be gauged by total assets or the logarithm of total assets. Malik et al (2022) stated that the following company size formula can be employed to assess the company's size:…”

Does Profitability, Leverage, and Company Size Play a Role in Taking Tax Avoidance Actions?

“…Previous research on tax avoidance has been carried out a lot. Starting from Abdul & Ariyanti, [14], discussing tax avoidance by taking samples from manufacturing companies using agency theory, Ida & Dheasey, [15], which examines the effect of company size, leverage, firm value on tax avoidance with company transparency as moderation in coal mining companies using agency theory, Vani & Apollo [16], this study uses purposive sampling as a sample selection method for manufacturing companies in the industrial sector and uses agency theory.…”