Tax Avoidance di Indonesia dan Faktor-Faktor yang Mempengaruhinya

Abstract

This study aims to prove the effect of Institutional Ownership, Proportion of Independent Commissioners, Audit Committee, Sales Growth, Leverage, Capital Intensity and Inventory Intensity on Tax Avoidance. The sample of this research is 188 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sample selection method used was purposive sampling and obtained a sample of 30 companies. The data analysis technique used is multiple linear regression. The results of this study indicate that. Institutional ownership has no effect on Tax Avoidance, the proportion of Independent Commissioners has no effect on Tax Avoidance, the Audit Committee has no effect on Tax Avoidance, Sales Growth has no effect on Tax Avoidance, Leverage has no effect on Tax Avoidance, Capital Intensity has no effect on Tax Avoidance, and Inventory Intensity has no effect on Tax Avoidance. In conclusion, the effect on Tax Avoidance is the proportion of independent commissioners and sales growth.
 Keywords: Capital Intensity, Inventory Intensity, Institutional Ownership, Audit Committee, Leverage, Sales Growth, Proportion of Independent Commissioners, Tax Avoidance

Impact of Corporate Social Responsibility, Profitability, Leverage, and Capital Intensity on Tax Aggressiveness: The Moderating Role of Firm Size in Indonesian Manufacturing Sector

“…Margie & Habibah (2021) assert that very profitable businesses will always comply with tax payments. Zainuddin et al (2022) prove that the level of leverage cannot affect tax avoidance. A greater leverage ratio signifies a greater reliance on external debt financing by the organization (Yanti & Hartono, 2019).…”

“…However, managers are more inclined to eliminate the debt obligation rather than exploit it for tax evasion purposes (Pratama, 2017). The size of capital intensity cannot affect corporate tax avoidance (Jaffar et al, 2021;Maulana et al, 2018;Zainuddin et al, 2022). Meanwhile, Fitri & Munandar (2018) did not find empirical support for the idea that firm size is a mediator in the correlation between CSR, profitability, and leverage and tax aggressiveness because companies that have large and small sizes possess an equal opportunity to engage in tax aggressiveness.…”

“…Similarly, scholarly inquiries have yielded conflicting results regarding the relationship between leverage and tax avoidance, as well as profitability and capital intensity (E.G. & Murtanto, 2021; Jaffar et al, 2021;Kusuma & Maryono, 2022;Margie & Habibah, 2021;Maulana et al, 2018;Pratama, 2017;Yanti & Hartono, 2019;Zainuddin et al, 2022). Meanwhile, Fitri & Munandar (2018) did not find empirical support for the idea that firm size is a mediator in the correlation between CSR, profitability, leverage, and tax aggressiveness.…”

“…A ratio describing the composition of a company's debt is known as leverage (Zainuddin et al, 2022). The amount of leverage a company utilizes often increases proportionally with its size.…”

Variables That Influence Tax Avoidance of Financial Sector Companies Listed on the Idx

“…In addition, studies conducted by [7] say that Executive Compensation does not affect Tax Avoidance. Institutional Ownership does not affect Tax Avoidance in [14] and [15], but has a positive effect on Tax Avoidance in [16] and [17]. Other studies say that Institutional Ownership has a negative effect on Tax Avoidance, namely research by [18] and [19].…”