The Effect of Profitability, Leverage, Firm Size, Political Connection and Fixed Asset Intensity on Tax Avoidance (Empirical Study on Mining Companies Listed in Indonesia Stock Exchange 2015-2017)

Prapitasari, Ayu; Safrida, Lili

doi:10.35310/accruals.v3i2.56

Cited by 13 publications

(27 citation statements)

References 3 publications

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“…This research is in line with the results obtained by Putriningsih et al (2018), Angelia and Dwimulyani (2019), Putra and Jati (2018), Oktamawati (2017), Prapitasari and Safrida (2019), and Yulyanah and Kusumastuti (2019) who found that profitability has a positive effect on tax avoidance. Profitability is one of the benchmarks for a company in its ability to earn profits for the company's going concern.…”

Section: Effect Of Profitability On Tax Avoidancesupporting

confidence: 92%

“…So that profitability becomes an indicator for companies to increase firm value, but a high profit level also causes a large income tax burden. Previous research conducted by Prapitasari and Safrida (2019), Yulyanah and Kusumastuti (2019), and Permata et al (2018) found that profitability has a positive effect on Tax Avoidance. Different results were obtained by Rifai and Atiningsih (2019) and Oktamawati (2017) that profitability has a negative effect on Tax Avoidance.…”

Section: Definition Of Profitabilitymentioning

confidence: 84%

“…Research conducted by Dwiyanti and Jati (2019) and Arianandini and Ramantha (2018) found that profitability has a negative effect. Other studies conducted by Putra and Jati (2018), Prapitasari and Safrida (2019), and Maulana (2020) show that profitability has a positive effect on tax avoidance. Meanwhile, according to Oktamawati (2017), profitability affects tax avoidance.…”

Section: Introductionmentioning

confidence: 80%

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Commissioner’s competency effect of profitability, capital intensity, and tax avoidance

Marsahala

Arieftiara

Lastiningsih

2020

JCA

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This study aims to research the impact of profitability and capital intensity on tax avoidance moderating with the competence of the board of commissioners. Focus of the study is manufacturing companies listed on Indonesia Stock Exchange for 2016-2018 period. The sampling technique was purposive sampling procedure, and hypotheses testing with regression panel data analysis using STATA version 13 application.The results indicate that profitability has a significant effect on tax avoidance, however, capital intensity has no significant effect on tax avoidance. This study documented that the competence of the board of commissioners weaken the effect of profitability on tax avoidance, however, the study failed to document the moderating role of the competence of commissioners on the effect of capital intensity on tax avoidance. This study contributes on enhance the empirical evidence that if companies have a competent board of commissioners, it can monitor managers' tax avoidance activities, thus managers will decrease the intensity of tax avoidance based on company profitability.

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Section: Effect Of Profitability On Tax Avoidancesupporting

confidence: 92%

Section: Definition Of Profitabilitymentioning

confidence: 84%

Section: Introductionmentioning

confidence: 80%

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Commissioner’s competency effect of profitability, capital intensity, and tax avoidance

Marsahala

Arieftiara

Lastiningsih

2020

JCA

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“…Perusahaan yang memiliki kepemilikan aset tetap bukan hanya untuk mengatasi penghindaran pajak melainkan untuk mendukung jalannya operasional dalam sebuah perusahaan. Hasil penelitian ini sejalan dengan hasil penelitian yang dilakukan oleh Oktaviani et al, (2021); Aprilia et al, (2020); Ningsih et al, (2020); Prapitasari (2019); serta Riantami dan Triyanto (2018), menyatakan bahwa, fixed asset intensity tidak berpengaruh terhadap penghindaran pajak.…”

Section: Pembahasan Pengaruh Fixed Asset Intensity Terhadap Penghindaran Pajakunclassified

“…Penelitian terdahulu menyatakan bahwa fixed asset intensity berpengaruh signifikan positif terhadap penghindaran pajak Dharma dan Noviari (2017); Noviyani dan Muid (2019); serta Ramadhan dan Kurnia (2021). Sedangkan penelitian lain menyatakan sebaliknya, bahwa fixed asset intensity tidak berpengaruh terhadap penghindaran pajak Oktaviani et al, (2021); Aprilia et al, (2020); Ningsih et al, (2020); Prapitasari (2019).…”

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Pengaruh Fixed Asset Intensity, Karakter Eksekutif, dan Leverage terhadap Penghindaran Pajak

Lukito

Oktaviani

2022

Owner

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This study aims to examine whether the intensity of fixed asset, executive character, and leverage have an effect on tax avoidance. Tax avoidance is an activity to avoid paying taxes legally in accordance with the provisions of the legislation carried out by the company in order to be able to pay the minimum tax possible to the state treasury. Population in this study were manufacture companies listed in Indonesia Stock Exchange (IDX) during the period 2017 to 2020. The sampling technique used purposive sampling and obtained 54 companies, so that the total sample obtained for 4 years was 216 research samples. This study used quantitative method and the analysis by data panel regression. Tax avoidance proxy by cash effective tax rate (CETR) which is cash paid in cash for pay taxes. Partially shows that the intensity of fixed assets has no effect on tax avoidance, executive character has a significant positive effect on tax avoidance, and leverage has no effect on tax avoidance. While the results of this study indicate that the intensity of fixed assets, executive character, and leverage simultaneously have a significant effect on tax avoidance with the value of Prob (F-statistic) 0.000000. Result of Adjusted R-square shows of fixed Asset intensity, executive character, and leverage have a significant effect on tax avoidance is 0.3343 or 33.43%.

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Company performance analysis and tax aggressiveness

Taufik

Hasanah

Lestari

et al. 2022

irjmis

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This study aims to determine the effect of return on assets, firm size, leverage and intensity of fixed assets, both partially and simultaneously on tax aggressiveness in LQ 45 companies listed on the Indonesia Stock Exchange in 2015-2018. The analytical method used is panel data regression analysis. The sample selection technique used was purposive sampling and obtained 35 LQ 45 companies with a research period of four years, 2015-2018, so that 140 units of observation were obtained. The results showed that the variable return on assets and the variable intensity of fixed assets partially had a significant effect on tax aggressiveness. Meanwhile, company size and leverage partially have no effect on tax aggressiveness.

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The Effect of Profitability, Leverage, Firm Size, Political Connection and Fixed Asset Intensity on Tax Avoidance (Empirical Study on Mining Companies Listed in Indonesia Stock Exchange 2015-2017)

Cited by 13 publications

References 3 publications

Commissioner’s competency effect of profitability, capital intensity, and tax avoidance

Commissioner’s competency effect of profitability, capital intensity, and tax avoidance

Pengaruh Fixed Asset Intensity, Karakter Eksekutif, dan Leverage terhadap Penghindaran Pajak

Company performance analysis and tax aggressiveness

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