The Influence of Size, Leverage and Corporate Social Responsibility on Tax Avoidance

Sormin, Feber

doi:10.6007/ijarafms/v10-i2/7270

Cited by 4 publications

(5 citation statements)

References 5 publications

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“…Agresivitas pajak merupakan suatu istilah yang mengacu pada suatu tindakan perusahaan untuk meminimalkan pembayaran pajak melalui penggunaan strategi pajak yang memanfaatkan celah hukum dan aturan pajak yang ada. Agresivitas pajak biasanya dilakukan oleh perusahaan untuk meningkatkan laba bersih dan memperbaiki posisi keuangan perusahaan (Sormin, 2021). Tindakan agresivitas pajak ini dilakukan hampir di semua perusahaan-perusahaan besar maupun kecil di seluruh dunia.…”

Section: Pendahuluanunclassified

“…Hal ini menimbulkan kerugian bagi pemerintah dan masyarakat, sehingga pemerintah berupaya mengatasi masalah ini dengan berbagai upaya, seperti melakukan audit dan penegakan hukum terhadap perusahaan yang melakukan praktik agresif dalam perencanaan pajak. Oleh karena itu, reformasi perpajakan juga bertujuan untuk mencegah wajib pajak melakukan penghindaran pajak secara agresif.Maka penting bagi perusahaan untuk memahami batasan hukum dan etika dalam menentukan strategi pajak dan selalu berkoordinasi dengan pemerintah dan masyarakat untuk mengatasi praktik agresif dalam perencanaan pajak (Sormin, 2021).…”

Section: Pendahuluanunclassified

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Pengaruh Capital Intensity, Inventory Intensity, Profitabilitas, dan Leverage Terhadap Agresivitas Pajak

Diviariesty,

Cahyani

2024

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This study aims to determine the effect of Capital Intensity, Inventory Intensity, Profitability and Leverage on Tax Aggressiveness in Basic Industry and Chemical Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The total number of research samples was 132 companies were obtained that met the requirements in this study. The main theory used in this study is agency theory and stakeholders. The data analysis technique used in this study is Multiple Linear Regression Analysis. The results of this research are that the inventory intensity and leverage variables have no effect on corporate tax aggressiveness. Meanwhile, the capital intensity and profitability variables have a significant negative effect on corporate tax aggressiveness. Profitability is proxied using the Return on Assets (ROA) formula, leverage is proxied using the Debt to Total Assets Ratio (DAR) formula and tax aggressiveness is proxied using the Effective Tax Rate (ETR).

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Section: Pendahuluanunclassified

Pengaruh Capital Intensity, Inventory Intensity, Profitabilitas, dan Leverage Terhadap Agresivitas Pajak

Diviariesty,

Cahyani

2024

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“…Hal ini mengurangi kemampuan variabel corporate social responsibility untuk memberikan dampak yang significant terhadap tax avoidance. Hasil insignificant ini didukung oleh Makhfudloh et al (2018), Mohanadas et al (2019), Sormin (2020) dan Hendi & Hadianto (2021). Namun dari penelitian Lin et al (2017), Zeng (2019), dan Oboh (2021) (AEoI) untuk solusi penyelidikan.…”

Section: Uji Outlierunclassified

Pengaruh Corporate Social Responsibility Terhadap Tax Avoidance Perusahaan Yang Terdaftar Di Bursa Efek Indonesia

Stefhanie¹,

Dewi

2022

eCo-Buss

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This research was conducted because of the contrasting desires between the government and taxpayers. The desire to optimize tax payments is carried out by the government while the desire to minimize tax payments is carried out by taxpayers because tax payments can reduce company income, thus giving rise to the intention of tax avoidance practices. The purpose of this study was to determine the effect of corporate social responsibility on tax avoidance in 240 Indonesian stock exchange companies from 2017-2021. Tax avoidance uses the current etr formula as a measure of the variable. This study uses quantitative data with the determination of the sample used is the purposive sampling method. The data analysis technique used is panel regression and uses two programs for data management. The results of the influence of variables in research on tax avoidance, namely corporate social responsibility as an independent variable has an insignificant effect, the control variable is company size, net cash from operating activities has a significant negative effect, sales growth has a significant positive effect, return of assets, leverage, plant, property and equipment, and intangible assets have a insignificant effect

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“…This will certainly encourage companies to save costs including costs for social information disclosure. Companies that are in a state of difficulty are believed to be not complying with tax regulations to maintain cash flow, and liquidity levels allegedly trigger companies to take tax (Sormin, 2020) (Haninun & Nurdiawansyah, 2014) evasion steps.…”

Section: Introductionmentioning

confidence: 99%

The Effect of Profitability, Leverage, and Liquidity on Tax Avoidance

Helen,

Haninun

2024

IJAMESC

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Tax avoidance is a business practice that uses accounting techniques that comply with tax rules by exploiting legal loopholes to reduce their total tax liability. The purpose of this study is to gather empirical evidence on the relationship between tax avoidance and accounting profitability, leverage, and liquidity. Using a sample of banking organizations registered in the IDX for the years 2018-2022, the study was carried out statistically. A linear multiple analysis is utilized in the analytical method. Partial research findings show that profitability factors affect while leverage and liquidity have no effect on tax avoidance, but simultaneously profitability, leverage, and liquidity affect tax avoidance.

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The Influence of Size, Leverage and Corporate Social Responsibility on Tax Avoidance

Cited by 4 publications

References 5 publications

Pengaruh Capital Intensity, Inventory Intensity, Profitabilitas, dan Leverage Terhadap Agresivitas Pajak

Pengaruh Capital Intensity, Inventory Intensity, Profitabilitas, dan Leverage Terhadap Agresivitas Pajak

Pengaruh Corporate Social Responsibility Terhadap Tax Avoidance Perusahaan Yang Terdaftar Di Bursa Efek Indonesia

The Effect of Profitability, Leverage, and Liquidity on Tax Avoidance

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