Penghindaran Pajak Pada Industi Barang Konsumsi di Indonesia Sebelum Era Pandemi Covid19: Ukuran Perusahaan dan Profitabilitas

Martinus, Jeremi; Jiwandaningtyas, Mellida Ema; Firmansyah, Amrie; Andriani, Arifah Fibri

doi:10.54957/educoretax.v1i4.118

Cited by 9 publications

(13 citation statements)

References 10 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Beberapa penelitian sebelumnya telah menguji penghindaran pajak di antaranya dengan kantor akuntan publik (Sikka & Willmott, 2013) kepemilikan institusional (Maharani & Suardana, 2014;Prasatya et al, 2020;Rahmawati et al, 2016;Tandean & Winnie, 2016), profitabilitas (Arinda & Mulyani, 2019;Martinus et al, 2021;Mulyani et al, 2017;I. A. Putri et al, 2022;Yulianty et al, 2021), komite audit (Arinda & Mulyani, 2019;Maharani & Suardana, 2014;Nurjanah & Aligarh, 2022;Rahmawati et al, 2016;Tandean & Winnie, 2016), leverage (Ariska et al, 2020; N. N. K. Dewi & Jati, 2014;Rahayu et al, 2022;Suripto, 2021;Yulianty et al, 2021), ukuran perusahaan (Ariska et al, 2020;Aulia & Mahpudin, 2020 Mulyani, 2019;Ashari et al, 2020;Dewinta & Setiawan, 2016;Hidayat, 2018;I.…”

Section: Pendahuluanunclassified

“…Di sisi lain, ukuran perusahaan juga menentukan tingkat kepercayaan investor terhadap perusahaan (Tandean & Winnie, 2016). Beberapa hasil pengujian sebelumnya menunjukkan bahwa ukuran perusahaan berpengaruh positif terhadap penghindaran pajak (Aulia & Mahpudin, 2020;Martinus et al, 2021;Tandean & Winnie, 2016). Namun, penelitian yang dilakukan Ariska et al (2020), N. N. K. Dewi & Jati (2014), Mulyani et al (2017), dan Tahar & Rachmawati (2020) menyimpulkan bahwa ukuran perusahaan tidak berpengaruh terhadap penghindaran pajak.…”

Section: Pendahuluanunclassified

“…Aulia & Mahpudin (2020), Martinus et al (2021) dan Tandean & Winnie (2016) menemukan bahwa ukuran perusahaan yang semakin besar lebih mudah untuk melakukan penghindaran pajak. Perusahaan yang berukuran lebih besar memiliki sumber daya yang lebih baik dibandingkan dengan perusahaan yang berukuran lebih kecil (Parendra et al, 2020).…”

Section: Kerangka Teoriunclassified

“…Selanjutnya, variabel independen dalam penelitian ini adalah ukuran perusahaan dan pertumbuhan penjualan. Proksi ukuran perusahaan dalam penelitian ini mengikuti Ariska et al (2020), Martinus et al (2021), dan Mulyani et al (2017) Selain itu, penelitian ini menggunakan 2 variabel kontrol yaitu profitabilitas dan leverage. Proksi profitabilitas menggunakan return on assets (ROA) sebagaimana Permatasari et al (2021) dan Prasatya et al (2020).…”

Section: Cetr =unclassified

See 3 more Smart Citations

Ukuran Perusahaan, Pertumbuhan Penjualan, Penghindaran Pajak: Bagaimana Peran Tanggung Jawab Sosial Perusahaan?

Suteja

Firmansyah

Sofyan

et al. 2022

JPI

View full text Add to dashboard Cite

This study examines the effect of firm size and sales growth on tax avoidance by using social responsibility as a moderating variable. The data is in the form of financial information sourced from financial statements and corporate social responsibility information sourced from sustainability reports and annual reports of consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. Based on purposive sampling, the number of samples that can be employed is 75 observations. Hypothesis testing is conducted by multiple regression analysis for panel data. This study concludes that firm size does not affect tax avoidance, while sales growth positively affects tax avoidance. Also, this study found that social responsibility can weaken the positive association between firm size and tax avoidance and sales growth on tax avoidance. This study suggests that the Indonesian Tax Authority should include sustainability issues in preparing tax policies in Indonesia.

show abstract

Section: Pendahuluanunclassified

Section: Kerangka Teoriunclassified

Section: Cetr =unclassified

See 2 more Smart Citations

Ukuran Perusahaan, Pertumbuhan Penjualan, Penghindaran Pajak: Bagaimana Peran Tanggung Jawab Sosial Perusahaan?

Suteja

Firmansyah

Sofyan

et al. 2022

JPI

View full text Add to dashboard Cite

show abstract

“…Pajak merupakan sumber pendapatan terbesar bagi negara dimana pajak memegang peranan penting bagi perekonomian sebuah negara terutama Indonesia (Martinus et al, 2021). Oleh karena itu, pajak harus mendapat perhatian khusus dalam hal pelaksanaan, pengumpulan, dan perundang-undangan yang berlaku Kusumawati & Hardiningsih (2016).…”

Section: Pendahuluanunclassified

Dapatkah Pengungkapan Tanggung Jawab Sosial Memoderasi Pengaruh Koneksi Politik dan Kepemilikan Manajerial Terhadap Agresivitas Pajak?

2022

Self Cite

View full text Add to dashboard Cite

The political connections owned by the company become the motivation to carry out tax aggressiveness by reducing political costs and choosing parties who have special affinity with the government. The purpose of this study was to determine the effect of political connections, managerial ownership and disclosure of governance on tax aggressiveness with disclosure of social responsibility as a moderating variable. The research data uses non-consumer goods sector companies listed on the Indonesia Stock Exchange for the 2016-2019 period and obtained a total of 148 observations. The data analysis tool used is Wrap Partial Least Square (PLS) 7.0 software. Based on the results of the study, it is known that the moderating variable of social responsibility disclosure is able to moderate the effect of political connections and managerial ownership, and managerial ownership on tax aggressiveness. Keywords: Tax Aggressiveness; Political Connections; Managerial Ownership; Good Corporate Governance; Corporate Social Responsibility.

show abstract

Nexus between profitability, firm size and leverage and tax avoidance: evidence from an emerging economy

Hossain,

Ali,

Islam

et al. 2024

ARA

View full text Add to dashboard Cite

PurposeThis study examines the impact of profitability, firm size and leverage on corporate tax avoidance in Bangladesh, an emerging South Asian economy.Design/methodology/approachA balanced panel data of 62 firms from Dhaka and Chittagong stock exchanges in Bangladesh from 2009 to 2020 were used to run the regression. This study employed the fully modified ordinary least squares (FMOLS) and dynamic ordinary least squares (DOLS) to examine the hypotheses.FindingsThe findings show that large firms positively impact corporate tax avoidance. Similarly, profitability and leverage are positively associated with tax avoidance, and the results are significant. Furthermore, the study conducts robustness tests that confirm the findings.Research limitations/implicationsThe use of cash effective tax rate (ETR) to investigate firms’ tax avoidance practices poses some limitations, and the results should be interpreted cautiously.Practical implicationsThe current study may help policymakers better enhance tax collection from business firms. The findings could serve as a valuable input for effectively monitoring tax collection from large profit-earning firms.Originality/valueTo the authors' best knowledge, this is the first historical attempt in Bangladesh to use panel data to examine the relationship between the firm’s level characteristics and corporate tax avoidance. Panel data often provides greater flexibility with large data, simplifying calculation and statistical analysis.

show abstract

Penghindaran Pajak Pada Industi Barang Konsumsi di Indonesia Sebelum Era Pandemi Covid19: Ukuran Perusahaan dan Profitabilitas

Cited by 9 publications

References 10 publications

Ukuran Perusahaan, Pertumbuhan Penjualan, Penghindaran Pajak: Bagaimana Peran Tanggung Jawab Sosial Perusahaan?

Ukuran Perusahaan, Pertumbuhan Penjualan, Penghindaran Pajak: Bagaimana Peran Tanggung Jawab Sosial Perusahaan?

Dapatkah Pengungkapan Tanggung Jawab Sosial Memoderasi Pengaruh Koneksi Politik dan Kepemilikan Manajerial Terhadap Agresivitas Pajak?

Nexus between profitability, firm size and leverage and tax avoidance: evidence from an emerging economy

Contact Info

Product

Resources

About