Tax Aggressiveness: A Meta Analysis in Agency Theory Perspective

Alkausar, Bani; Lasmana, Mienati Somya; Soemarsono, Prinintha Nanda

doi:10.20473/tijab.v4.i1.2020.52-62

Cited by 11 publications

(8 citation statements)

References 8 publications

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“…This research is corroborated by (Yuliana & Wahyudi, 2018) and research (Hidayat Eta Febrina, 2018). The results of this study are different from (Alkausar et al, 2020), which concluded that leverage, firm size, and profitability do not effect on tax aggressiveness.…”

Section: Debt To Asset Ratio Affects Tax Aggressivenesssupporting

confidence: 72%

Tax Aggressiveness Is Seen From the Current Ratio, Return on Assets, Debt to Asset Ratio, and Capital Intensity in the Company in the Tourism, Restaurant and Hotel Industry

Supriono

2024

J. Manaj. Bisnis dan Terap

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COVID-19 greatly affected the company's financial condition during 2018-2021, having an impact on the creation of huge losses that it tends to cause several factors to carry out tax aggressiveness, especially among companies listed on the Indonesia Stock Exchange (IDX). Tax aggressiveness or reducing the company's profit income to minimize the tax burden to avoid bankruptcy or maintaining company glory. The purpose of this study is to determine the factors that influence tax aggressiveness from independent variables in the form of the current ratio, return on assets, debt-to-asset ratio, and capital intensity.Quantitative data is used in this study, including data on companies listed on the IDX for the period 2018-2021, including companies in the tourism, restaurant, and hotel industries listed on the IDX during 2018-2021. A total of 108 data or companies from 27 companies became research samples, through the purposive sampling method and using research analysis tools in the form of description analysis, classical assumption test, and hypothesis testing.This study partially shows the results of the current ratio variable have a positive effect, return on assets has a negative effect, debt to asset ratio and capital intensity do not effect on tax aggressiveness during 2018-2021. The current ratio variable, return on assets, debt to asset ratio and capital intensity simultaneously affect tax aggressiveness.

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Section: Debt To Asset Ratio Affects Tax Aggressivenesssupporting

confidence: 72%

Tax Aggressiveness Is Seen From the Current Ratio, Return on Assets, Debt to Asset Ratio, and Capital Intensity in the Company in the Tourism, Restaurant and Hotel Industry

Supriono

2024

J. Manaj. Bisnis dan Terap

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“…Menurut Mumtahanah & Septiani (2017) agresivitas pajak adalah suatu kondisi yang menunjukkan bahwa entitas mengambil langkah-langkah untuk mengurangi atau melebihi jumlah pajak yang terutang serta dilakukan oleh perusahaan hanya semata-mata untuk keuntungan finansial manajemen. Alkausar et. al.…”

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Determinan Agresivitas Pajak Pada Perusahaan Manufaktur Sektor Consumer Goods Industry Yang Terdaftar Di Bei

Gangga

Wahyudin

2023

KOMPARTEMEN

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Penelitian ini bertujuan untuk menguji pengaruh leverage, research and development, dan ukuran perusahan terhadap agresivitas pajak serta peran profitabilitas dalam memoderasi pengaruh tersebut. Populasi yang digunakan adalah perusahaan manufaktur sektor consumer goods industry yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2019 dengan jumlah 58 perusahaan. Penentuan sampel menggunakan teknik purposive sampling dan menghasilkan 19 perusahaan dengan 11 data outlier sehingga total unit analisis berjumlah 46. Penelitian ini menggunakan data sekunder berupa laporan keuangan serta menggunakan teknik dokumenter untuk mengumpulkan data penelitian. Teknik analisis data menggunakan analisis regresi moderasi dengan uji selisih nilai mutlak. Hasil penelitian menunjukkan bahwa leverage, research and development, dan ukuran perusahan tidak berpengaruh secara signifikan terhadap agresivitas pajak. Profitabilitas dapat digunakan untuk memoderasi pengaruh ukuran perusahan terhadap agresivitas pajak, namun tidak mampu memoderasi pengaruh antara leverage serta research and development terhadap agresivitas pajak.

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“…Berdasarkan Agency Theory, wajib pajak merupakan agent yang memiliki tanggung jawab kepada fiskus selaku principal untuk melaksanakan kewajiban perpajakannya (Alkausar et al, 2020). Namun, terdapat konflik kepentingan antara wajib pajak badan dengan fiskus.…”

Section: Pendahuluanunclassified

The Impact of Profitability and Leverage on Tax Aggressiveness With Income Smoothing as the Mediator

Alfandia

2024

BAKI

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Information asymmetry and differences in interests between agents and principals are unavoidable problems in agency relationships. Agents with better information than other parties try to maximize their benefits by managing or manipulating reported accounting numbers. Profitability and leverage are common considerations for companies in carrying out income smoothing so that profits are stable and the company looks in good condition in the eyes of stakeholders. In addition, it is also related to the size of the corporate tax burden, so both can be factors that influence the level of corporate tax aggressiveness. This study aims to analyze the direct and indirect effects of profitability and leverage on tax aggressiveness and test the mediation of income smoothing on the effect of profitability and leverage on tax aggressiveness. The research sample was determined using a purposive sampling technique of 26 consumer non-cyclical sector companies listed on the Indonesia Stock Exchange in 2018-2020. Data were analyzed using the WarpPLS 7.0 analysis tool. The results of this study show that profitability and leverage affect tax aggressiveness. However, income smoothing does not affect tax aggressiveness. Income smoothing could not mediate the effect of profitability and leverage on tax aggressiveness. There is no indirect effect between profitability and leverage on tax aggressiveness.

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Tax Aggressiveness: A Meta Analysis in Agency Theory Perspective

Cited by 11 publications

References 8 publications

Tax Aggressiveness Is Seen From the Current Ratio, Return on Assets, Debt to Asset Ratio, and Capital Intensity in the Company in the Tourism, Restaurant and Hotel Industry

Tax Aggressiveness Is Seen From the Current Ratio, Return on Assets, Debt to Asset Ratio, and Capital Intensity in the Company in the Tourism, Restaurant and Hotel Industry

Determinan Agresivitas Pajak Pada Perusahaan Manufaktur Sektor Consumer Goods Industry Yang Terdaftar Di Bei

The Impact of Profitability and Leverage on Tax Aggressiveness With Income Smoothing as the Mediator

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