PENGARUH PROFITABILITAS, LEVERAGE, CAPITAL INTENSITY, SALES GROWTH DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK
Main Article Content
Keywords
Penghindaran Pajak, Profitabilitas, Leverage, Capital Intensity, Pertumbuhan Penjualan, Ukuran Perusahaan
Abstract
This research aimed to investigate the effect of profitability, leverage, capital
intensity, sales growth, and firm size against tax avoidance. Measurement of tax
avoidance in this research used effective tax rate (ETR). This research used
manufacturing companies listed in Indonesia Stock Exchange in 2017-2019. The
sample selection method used purposive sampling technique and obtained 140
sample. The data analysis used was multiple linear regression test. The result of
the analysis showed that profitability and firm size has no effect on tax avoidance.
Meanwhile leverage and capital intensity has significant positive effect on tax
avoidance. The result of the test showed that sales growth has a significant
negative effect on tax avoidance.
References
Alfina, I. T., Nurlaela, S., & Wijayanti, A. (2018). The Influence of Profitability ,
Leverage , Independent Commissioner , and Company Size to Tax Avoidance.
The 2nd International Conference on Technology, Education, and Social
Science 2018, 2018(10), 102–106.
https://ejurnal.unisri.ac.id/index.php/proictss/article/view/2201
Ambarukmi, K. T., & Diana, N. (2017). Pengaruh Size, Leverage, Profitability,
Capital Intensity Ratio dan Activity Ratio terhadap Effective Tax Rate (Studi
Empiris pada Perusahaan LQ-45 yang Terdaftar Di BEI Selama Periode 2011-
2015). Fakultas Ekonomi Universitas Islam Malang, 06(17), 13–26.
http://riset.unisma.ac.id/index.php/jra/article/view/154/153
Anthony, R. N., Govindarajan, V. (2005). Management Control System. Jilid I dan
II. Terjemahan Kurniawan Tjakrawala dan Krista. Penerbit Salemba Empat:
Jakarta.
Astuti, D. F., Dewi, R. R., & Fajri, R. N. (2020). Pengaruh Corporate Governance
dan Sales Growth terhadap Tax Avoidance di Bursa Efek Indonesia (BEI)
2014-2018. Ekonomis: Journal of Economics and Business, 4(1), 210-215.
https://doi.org/10.33087/ekonomis.v4i1.101
Boučková, M. (2015). Management Accounting and Agency Theory. Procedia
Economics and Finance, 25(15), 5–13. https://doi.org/10.1016/s2212-
5671(15)00707-8
Darmadi, I. N. H., & Zulaikha, Z. (2013). Analisis Faktor yang Mempengaruhi
Manajemen Pajak dengan Indikator Tarif Pajak Efektif (Studi Empiris pada
Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun
2011-2012). Diponegoro Journal of Accounting, 2(4), 368–379.
https://ejournal3.undip.ac.id/index.php/accounting/article/view/5948
Dewi, N. N. K., & Jati, I. K. (2014). Pengaruh Karakter Eksekutif, Karakteristik
Perusahaan, dan Dimensi Tata Kelola Perusahaan yang Baik pada Tax
Avoidance Di Bursa Efek Indonesia. E-Jurnal Akuntansi, 6(2), 249-260.
https://ocs.unud.ac.id/index.php/Akuntansi/article/view/7929
Dharma, N. B. S., & Noviari, N. (2017). Pengaruh Corporate Social Responsibility
dan Capital Intensity terhadap Tax Avoidance. E-Jurnal Akuntansi, 18(1), 529-
556. https://ocs.unud.ac.id/index.php/Akuntansi/article/view/24562
Handayani, R. (2018). Pengaruh Return on Assets (ROA), Leverage dan Ukuran
Perusahaan terhadap Tax Avoidance pada Perusahaan Perbankan yang
Listing di BEI Periode Tahun 2012-2015. Jurnal Akuntansi Maranatha, 10(1),
72–84. https://doi.org/10.28932/jam.v10i1.930
Henny, H. (2019). Pengaruh Manajemen Laba dan Karakteristik Perusahaan
terhadap Tax Avoidance. Jurnal Muara Ilmu Ekonomi dan Bisnis, 3(1), 36-46.
https://doi.org/10.24912/jmieb.v3i1.4021
Hong, H. A., Lobo, G. J., & Ryou, J. W. (2019). Financial Market Development and
Firm Investment in Tax Avoidance: Evidence from Credit Default Swap
Market. Journal of Banking & Finance, 107, 105608.
https://doi.org/10.1016/j.jbankfin.2019.105608
Hutapea, I. V. R., & Herawaty, V. (2020). Pengaruh Manajemen Laba, Leverage
dan Profitabilitas terhadap Tax Avoidance dengan Ukuran Perusahaan
sebagai Variabel Moderasi. Prosiding Seminar Nasional, 6, 1–9.
https://trijurnal.lemlit.trisakti.ac.id/pakar/article/view/6840
Irawati, W., Akbar, Z., Wulandari, R., & Barli, H. (2020). Analisis Profitabilitas,
Leverage, Pertumbuhan Penjualan dan Kepemilikan Keluarga terhadap
Penghindaran Pajak. Jurnal Akuntansi Kajian Ilmiah Akuntansi (JAK), 7(2),
190–199. https://doi.org/10.30656/jak.v7i2.2307
Irianto, D. B. S., Sudibyo, Y. A., & Wafirli, A. (2017). The Influence of Profitability,
Leverage, Firm Size and Capital Intensity Towards Tax
Avoidance. International Journal of Accounting and Taxation, 5(2), 33-41.
https://doi.org/10.15640/ijat.v5n2a3
Januari, D. M. D., & Suardikha, I. M. S. (2019). Pengaruh Corporate Social
Responsibility, Sales Growth, dan Profitabilitas terhadap Tax Avoidance. E-
Jurnal Akuntansi, 27(3), 1653-1677.
https://doi.org/10.24843/eja.2019.v27.i03.p01
Kimsen, K., Kismanah, I., & Masitoh, S. (2019). Profitability, Leverage, Size of
Company Towards Tax Avoidance. JIAFE (Jurnal Ilmiah Akuntansi Fakultas
Ekonomi), 4(1), 29–36. https://doi.org/10.34204/jiafe.v4i1.1075
Leksono, A. W., Albertus, S. S., & Vhalery, R. (2019). Pengaruh Ukuran
Perusahaan dan Profitabilitas terhadap Agresivitas Pajak pada Perusahaan
Manufaktur yang Listing di BEI Periode Tahun 2013–2017. JABE (Journal of
Applied Business and Economic), 5(4), 301-314.
https://doi.org/10.30998/jabe.v5i4.4174
Maharani, I. G. A. C., & Suardana, K. A. (2014). Pengaruh Corporate Governance,
Profitabilitas dan Karakteristik Eksekutif pada Tax Avoidance Perusahaan
Manufaktur. E-Jurnal Akuntansi Universitas Udayana, 9(2), 525–539.
https://ocs.unud.ac.id/index.php/Akuntansi/article/view/9290
Mahdiana, M. Q., & Amin, M. N. (2020). Pengaruh Profitabilitas, Leverage, Ukuran
Perusahaan, dan Sales Growth terhadap Tax Avoidance. Jurnal Akuntansi
Trisakti, 7(1), 127-138. https://doi.org/10.25105/jat.v7i1.6289
Maula, H., Saifullah, M., Nurudin, N., & Zakiy, F. S. (2019). The Influence of Return
on Assets, Leverage, Size, and Capital Intensity on Tax Avoidance. AFEBI
Accounting Review, 4(01), 50-62.
http://journal.afebi.org/index.php/aar/article/view/223/0
Mustika, M., Ratnawati, V., & Silfi, A. (2017). Pengaruh Corporate Social
Responsibility, Ukuran Perusahaan, Profitabilitas, Leverage, Capital Intensity,
dan Kepemilikan Keluarga terhadap Agresivitas Pajak. Jurnal Jom Fekon,
4(1), 1886–1900.
Muzakki, M. R., & Darsono, D. (2015). Pengaruh Corporate Social Responsibility
dan Capital Intensity terhadap Penghindaran Pajak. Diponegoro Journal of
Accounting, 4(3), 445-452.
https://ejournal3.undip.ac.id/index.php/accounting/article/view/17004
Noviyani, E., & Mu'id, D. (2019). Pengaruh Return on Assets, Leverage, Ukuran
Perusahaan, Intensitas Aset Tetap dan Kepemilikan Institusional terhadap
Penghindaran Pajak. Diponegoro Journal of Accounting, 8(3), 1–11.
https://ejournal3.undip.ac.id/index.php/accounting/article/view/25712
Purwanti, S. M., & Sugiyarti, L. (2017). Pengaruh Intensitas Aset Tetap,
Pertumbuhan Penjualan dan Koneksi Politik terhadap Tax Avoidance. Jurnal
Riset Akuntansi & Keuangan, 5(3), 1625–1642.
https://ejournal.upi.edu/index.php/JRAK/article/view/9225
Putra, P. D., Syah, D. H., & Sriwedari, T. (2018). Tax Avoidance: Evidence of As
A Proof of Agency Theory and Tax Planning. International Journal of Research
& Review, 5(9), 52-60.
https://www.ijrrjournal.com/IJRR_Vol.5_Issue.9_Sep2018/Abstract_IJRR008.
html
Rifai, A., & Atiningsih, S. (2019). Pengaruh Leverage, Profitabilitas, Capital
Intensity, Manajemen Laba terhadap Penghindaran Pajak. ECONBANK:
Journal of Economics and Banking, 1(2), 135–142.
https://doi.org/10.35829/econbank.v1i2.48
Smulowitz, S., Becerra, M., & Mayo, M. (2019). Racial Diversity and Its Asymmetry
Within and Across Hierarchical Levels: The Effects on Financial Performance.
Human Relations, 72(10), 1671–1696.
https://doi.org/10.1177/0018726718812602
Stefanny, Y. (2020). Pengaruh Executive Characteristics, Firm Size dan Sales
Growth terhadap Tax Avoidance. Jurnal Multiparadigma Akuntansi
Tarumanegara, 2(3), 1248–1257. http://dx.doi.org/10.24912/jpa.v2i3.9552
Surbakti, T. A. V. (2012). Pengaruh Karakteristik Perusahaan dan Reformasi
Perpajakan terhadap Penghindaran Pajak di Perusahaan Industri Manufaktur
yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2010. Skripsi Jurnal
Akuntansi Fakultas Ekonomi Universitas Indonesia, Jakarta.
Susanto, A., & Meiryani. (2019). The Nature of Managament Control Systems.
International Journal of Scientific and Technology Research, 8(6), 313–316.
https://doi.org/10.1007/978-1-349-07350-4_8
Susilowati, Y., Widyawati, R., & Nuraini, N. (2018). Pengaruh Ukuran Perusahaan,
Leverage, Profitabilitas, Capital Intensity Ratio dan Komisaris Independen
terhadap Effective Tax Rate. Isbn: 978-979-3649-99-3, 2014, 796–804.
https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/5245/0
Tiaras, I., & Wijaya, H. (2015). Pengaruh Likuiditas, Leverage, Manajemen Laba,
Komisaris Independen dan Ukuran Perusahaan terhadap Agresivitas
Pajak. Jurnal Akuntansi, 19(3), 380-397. https://doi.org/10.24912/ja.v19i3.87
Wardani, D. K., Dewanti, W. I., & Permatasari, N. I. (2019). Pengaruh Manajemen
Laba, Umur Perusahaan dan Leverage terhadap Tax Avoidance. Journal
Akuntansi, 15(2), 18–25. http://dx.doi.org/10.24217
Leverage , Independent Commissioner , and Company Size to Tax Avoidance.
The 2nd International Conference on Technology, Education, and Social
Science 2018, 2018(10), 102–106.
https://ejurnal.unisri.ac.id/index.php/proictss/article/view/2201
Ambarukmi, K. T., & Diana, N. (2017). Pengaruh Size, Leverage, Profitability,
Capital Intensity Ratio dan Activity Ratio terhadap Effective Tax Rate (Studi
Empiris pada Perusahaan LQ-45 yang Terdaftar Di BEI Selama Periode 2011-
2015). Fakultas Ekonomi Universitas Islam Malang, 06(17), 13–26.
http://riset.unisma.ac.id/index.php/jra/article/view/154/153
Anthony, R. N., Govindarajan, V. (2005). Management Control System. Jilid I dan
II. Terjemahan Kurniawan Tjakrawala dan Krista. Penerbit Salemba Empat:
Jakarta.
Astuti, D. F., Dewi, R. R., & Fajri, R. N. (2020). Pengaruh Corporate Governance
dan Sales Growth terhadap Tax Avoidance di Bursa Efek Indonesia (BEI)
2014-2018. Ekonomis: Journal of Economics and Business, 4(1), 210-215.
https://doi.org/10.33087/ekonomis.v4i1.101
Boučková, M. (2015). Management Accounting and Agency Theory. Procedia
Economics and Finance, 25(15), 5–13. https://doi.org/10.1016/s2212-
5671(15)00707-8
Darmadi, I. N. H., & Zulaikha, Z. (2013). Analisis Faktor yang Mempengaruhi
Manajemen Pajak dengan Indikator Tarif Pajak Efektif (Studi Empiris pada
Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun
2011-2012). Diponegoro Journal of Accounting, 2(4), 368–379.
https://ejournal3.undip.ac.id/index.php/accounting/article/view/5948
Dewi, N. N. K., & Jati, I. K. (2014). Pengaruh Karakter Eksekutif, Karakteristik
Perusahaan, dan Dimensi Tata Kelola Perusahaan yang Baik pada Tax
Avoidance Di Bursa Efek Indonesia. E-Jurnal Akuntansi, 6(2), 249-260.
https://ocs.unud.ac.id/index.php/Akuntansi/article/view/7929
Dharma, N. B. S., & Noviari, N. (2017). Pengaruh Corporate Social Responsibility
dan Capital Intensity terhadap Tax Avoidance. E-Jurnal Akuntansi, 18(1), 529-
556. https://ocs.unud.ac.id/index.php/Akuntansi/article/view/24562
Handayani, R. (2018). Pengaruh Return on Assets (ROA), Leverage dan Ukuran
Perusahaan terhadap Tax Avoidance pada Perusahaan Perbankan yang
Listing di BEI Periode Tahun 2012-2015. Jurnal Akuntansi Maranatha, 10(1),
72–84. https://doi.org/10.28932/jam.v10i1.930
Henny, H. (2019). Pengaruh Manajemen Laba dan Karakteristik Perusahaan
terhadap Tax Avoidance. Jurnal Muara Ilmu Ekonomi dan Bisnis, 3(1), 36-46.
https://doi.org/10.24912/jmieb.v3i1.4021
Hong, H. A., Lobo, G. J., & Ryou, J. W. (2019). Financial Market Development and
Firm Investment in Tax Avoidance: Evidence from Credit Default Swap
Market. Journal of Banking & Finance, 107, 105608.
https://doi.org/10.1016/j.jbankfin.2019.105608
Hutapea, I. V. R., & Herawaty, V. (2020). Pengaruh Manajemen Laba, Leverage
dan Profitabilitas terhadap Tax Avoidance dengan Ukuran Perusahaan
sebagai Variabel Moderasi. Prosiding Seminar Nasional, 6, 1–9.
https://trijurnal.lemlit.trisakti.ac.id/pakar/article/view/6840
Irawati, W., Akbar, Z., Wulandari, R., & Barli, H. (2020). Analisis Profitabilitas,
Leverage, Pertumbuhan Penjualan dan Kepemilikan Keluarga terhadap
Penghindaran Pajak. Jurnal Akuntansi Kajian Ilmiah Akuntansi (JAK), 7(2),
190–199. https://doi.org/10.30656/jak.v7i2.2307
Irianto, D. B. S., Sudibyo, Y. A., & Wafirli, A. (2017). The Influence of Profitability,
Leverage, Firm Size and Capital Intensity Towards Tax
Avoidance. International Journal of Accounting and Taxation, 5(2), 33-41.
https://doi.org/10.15640/ijat.v5n2a3
Januari, D. M. D., & Suardikha, I. M. S. (2019). Pengaruh Corporate Social
Responsibility, Sales Growth, dan Profitabilitas terhadap Tax Avoidance. E-
Jurnal Akuntansi, 27(3), 1653-1677.
https://doi.org/10.24843/eja.2019.v27.i03.p01
Kimsen, K., Kismanah, I., & Masitoh, S. (2019). Profitability, Leverage, Size of
Company Towards Tax Avoidance. JIAFE (Jurnal Ilmiah Akuntansi Fakultas
Ekonomi), 4(1), 29–36. https://doi.org/10.34204/jiafe.v4i1.1075
Leksono, A. W., Albertus, S. S., & Vhalery, R. (2019). Pengaruh Ukuran
Perusahaan dan Profitabilitas terhadap Agresivitas Pajak pada Perusahaan
Manufaktur yang Listing di BEI Periode Tahun 2013–2017. JABE (Journal of
Applied Business and Economic), 5(4), 301-314.
https://doi.org/10.30998/jabe.v5i4.4174
Maharani, I. G. A. C., & Suardana, K. A. (2014). Pengaruh Corporate Governance,
Profitabilitas dan Karakteristik Eksekutif pada Tax Avoidance Perusahaan
Manufaktur. E-Jurnal Akuntansi Universitas Udayana, 9(2), 525–539.
https://ocs.unud.ac.id/index.php/Akuntansi/article/view/9290
Mahdiana, M. Q., & Amin, M. N. (2020). Pengaruh Profitabilitas, Leverage, Ukuran
Perusahaan, dan Sales Growth terhadap Tax Avoidance. Jurnal Akuntansi
Trisakti, 7(1), 127-138. https://doi.org/10.25105/jat.v7i1.6289
Maula, H., Saifullah, M., Nurudin, N., & Zakiy, F. S. (2019). The Influence of Return
on Assets, Leverage, Size, and Capital Intensity on Tax Avoidance. AFEBI
Accounting Review, 4(01), 50-62.
http://journal.afebi.org/index.php/aar/article/view/223/0
Mustika, M., Ratnawati, V., & Silfi, A. (2017). Pengaruh Corporate Social
Responsibility, Ukuran Perusahaan, Profitabilitas, Leverage, Capital Intensity,
dan Kepemilikan Keluarga terhadap Agresivitas Pajak. Jurnal Jom Fekon,
4(1), 1886–1900.
Muzakki, M. R., & Darsono, D. (2015). Pengaruh Corporate Social Responsibility
dan Capital Intensity terhadap Penghindaran Pajak. Diponegoro Journal of
Accounting, 4(3), 445-452.
https://ejournal3.undip.ac.id/index.php/accounting/article/view/17004
Noviyani, E., & Mu'id, D. (2019). Pengaruh Return on Assets, Leverage, Ukuran
Perusahaan, Intensitas Aset Tetap dan Kepemilikan Institusional terhadap
Penghindaran Pajak. Diponegoro Journal of Accounting, 8(3), 1–11.
https://ejournal3.undip.ac.id/index.php/accounting/article/view/25712
Purwanti, S. M., & Sugiyarti, L. (2017). Pengaruh Intensitas Aset Tetap,
Pertumbuhan Penjualan dan Koneksi Politik terhadap Tax Avoidance. Jurnal
Riset Akuntansi & Keuangan, 5(3), 1625–1642.
https://ejournal.upi.edu/index.php/JRAK/article/view/9225
Putra, P. D., Syah, D. H., & Sriwedari, T. (2018). Tax Avoidance: Evidence of As
A Proof of Agency Theory and Tax Planning. International Journal of Research
& Review, 5(9), 52-60.
https://www.ijrrjournal.com/IJRR_Vol.5_Issue.9_Sep2018/Abstract_IJRR008.
html
Rifai, A., & Atiningsih, S. (2019). Pengaruh Leverage, Profitabilitas, Capital
Intensity, Manajemen Laba terhadap Penghindaran Pajak. ECONBANK:
Journal of Economics and Banking, 1(2), 135–142.
https://doi.org/10.35829/econbank.v1i2.48
Smulowitz, S., Becerra, M., & Mayo, M. (2019). Racial Diversity and Its Asymmetry
Within and Across Hierarchical Levels: The Effects on Financial Performance.
Human Relations, 72(10), 1671–1696.
https://doi.org/10.1177/0018726718812602
Stefanny, Y. (2020). Pengaruh Executive Characteristics, Firm Size dan Sales
Growth terhadap Tax Avoidance. Jurnal Multiparadigma Akuntansi
Tarumanegara, 2(3), 1248–1257. http://dx.doi.org/10.24912/jpa.v2i3.9552
Surbakti, T. A. V. (2012). Pengaruh Karakteristik Perusahaan dan Reformasi
Perpajakan terhadap Penghindaran Pajak di Perusahaan Industri Manufaktur
yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2010. Skripsi Jurnal
Akuntansi Fakultas Ekonomi Universitas Indonesia, Jakarta.
Susanto, A., & Meiryani. (2019). The Nature of Managament Control Systems.
International Journal of Scientific and Technology Research, 8(6), 313–316.
https://doi.org/10.1007/978-1-349-07350-4_8
Susilowati, Y., Widyawati, R., & Nuraini, N. (2018). Pengaruh Ukuran Perusahaan,
Leverage, Profitabilitas, Capital Intensity Ratio dan Komisaris Independen
terhadap Effective Tax Rate. Isbn: 978-979-3649-99-3, 2014, 796–804.
https://www.unisbank.ac.id/ojs/index.php/fe8/article/view/5245/0
Tiaras, I., & Wijaya, H. (2015). Pengaruh Likuiditas, Leverage, Manajemen Laba,
Komisaris Independen dan Ukuran Perusahaan terhadap Agresivitas
Pajak. Jurnal Akuntansi, 19(3), 380-397. https://doi.org/10.24912/ja.v19i3.87
Wardani, D. K., Dewanti, W. I., & Permatasari, N. I. (2019). Pengaruh Manajemen
Laba, Umur Perusahaan dan Leverage terhadap Tax Avoidance. Journal
Akuntansi, 15(2), 18–25. http://dx.doi.org/10.24217
Article Sidebar
Published
May 17, 2021
Article Details
How to Cite
Widodo, S., & Wulandari, S. (2021). PENGARUH PROFITABILITAS, LEVERAGE, CAPITAL INTENSITY, SALES GROWTH DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK. SIMAK, 19(01), 152-173. https://doi.org/https://doi.org/10.35129/simak.v19i01.174
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