Pengaruh Capital Intensity, Intensitas Persediaan, Leverage, Likuiditas, Profitabilitas dan Ukuran Perusahaan Terhadap Agresivitas Pajak

Putri Endah Lestari, Khy'sh Nusri Leapatra Chamalinda, Imam Agus Faisol

Abstract


As the main source of state revenue, taxes play an important role in implementing development. Tax revenues that are not yet optimal are an ongoing challenge. This is proven by Indonesia's tax ratio which is still relatively low. A low tax ratio indicates the aggressiveness of corporate taxes. The aim of this research is to test and provide empirical evidence of the influence of capital intensity, inventory intensity, leverage, liquidity, profitability and company size on tax aggressiveness in the processing industry listed on the IDX 2018-2021. Tax aggressiveness is measured using ETR (Effective Tax Rate). This study uses a quantitative approach. This type of associative research uses documentation methods. The sampling technique used purposive sampling and was analyzed using multiple linear regression analysis using the SPSS 26 program. This research used a sample of 151 processing industry companies registered on the IDX. The results of this research show that leverage has a positive and significant influence on tax aggressiveness. Profitability has a negative and significant influence on tax aggressiveness. Meanwhile, capital intensity, inventory intensity, liquidity and company size do not affect tax aggressiveness.

Keywords


Capital Intensity, Inventory Intencity, Leverage, Liquidity, Profitability, Size, Tax Aggressiveness

Full Text:

PDF

References


Abdiansyah, S. (2018). The Effect of Effective Tax Rate, Profitability and Debt to Past Liabilities.

Alkausar, B., Lasmana, M. S., & Soemarsono, P. N. (2020). Tax Aggressiveness: A Meta Analysis in Agency Theory Perspective. TIJAB (The International Journal of Applied Business), 4(1), 52. https://doi.org/10.20473/tijab.v4.i1.2020.52-62

Andhari, P. A. S., & Sukartha, I. M. (2017). Pengaruh Pengungkapan Corporate Social Responsibility, Profitabilitas, Inventory Intensity, Capital Intensity Danleverage Pada Agresivitas Pajak. E-Jurnal Akuntansi Universitas Udayana, 18.3(2017), 2115–2142.

Arifin, M. A. (2020). Agresivitas Pajak Sektor Pertambangan Indonesia. Keuangan Dan Bisnis, 34–49.

Belkaoui, A. R. (2001). Teori Akuntansi (Marwata, H. Widiastuti, Kurniawan, & A. Ariesanti (eds.)). Salemba Empat.

Brigham, E. F., & Houston, J. F. (2011). Dasar-Dasar Manajemen Keuangan Edisi 11 Buku 2 (A. A. Yulianto (ed.); 11th ed.). Salemba Empat.

Brigham, E. F., & Houston, J. F. (2013). Dasar-dasar Manajemen Keuangan (A. A. Yulianto (ed.); 11th ed.). Salemba Empat.

Brigham, E. F., & Houston, J. F. (2014). Dasar-Dasar Manajemen Keuangan Edisi 11 Buku 2 (11th ed.). Salemba Empat.

Christina, M. W., & Wahyudi, I. (2022). Pengaruh intensitas modal, intensitas persediaan, pertumbuhan penjualan dan profitabilitas terhadap agresivitas pajak. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 4(11), 5076–5083. https://doi.org/10.32670/fairvalue.v4i11.1858

Cobham, A., Bernardo, J. G., Palansky, M., & Mansour, M. B. (2020). The State of Tax Justice 2020 : Tax Justice in the time of COVID-19. In Tax Justice Network (Issue November).

Cobham, A., Bernardo, J. G., Palansky, M., & Mansour, M. B. (2021). The State of Tax Justice 2021. November.

Frank, M. margaret, Lynch, L. J., & Rego, S. O. (2009). Tax reporting aggressiveness and its relation financial reporting University of Virginia. Accounting Review, 84(2), 467–496.

Harahap, S. S. (2013). Analisis Kritis atas Laporan Keuangan. PT Rajagrafindo Persada.

Hasan, S., Elpisah, E., Sabtohadi, J., M, N., Abdullah, A., & Fachrurazi, F. (2022). Manajemen Keuangan (Fachrurazi (ed.)). CV Pena Persada.

Hidayat, A. T., & Fitria, E. F. (2018a). Capital Intensity, Inventory Intensity,. Eksis, 13(2), 157–168.

Hidayat, A. T., & Fitria, E. F. (2018b). Pengaruh Capital Intensity, Inventory Intensity, Profitabilitas dan Leverage Terhadap Agresivitas Pajak. Eksis: Jurnal Riset Ekonomi Dan Bisnis, 13(2), 157–168. https://doi.org/10.26533/eksis.v13i2.289

Jony. (2020). Analisis faktor-faktor yang mempengaruhi Effective Tax Rate pada Perusahaan yang terdaftar di BEI. Journal of Accounting & Management Innovation, 4(2), 76–90.

Kariimah, M., & Septiowati, R. (2019). PENGARUH MANAJEMEN LABA DAN RASIO LIKUIDITAS TERHADAP AGRESIVITAS PAJAK. JURNAL AKUNTANSI BERKELANJUTAN INDONESIA, 2(1), 017. https://doi.org/10.32493/jabi.v2i1.y2019.p017-038

Kariyoto. (2017). Analisa Laporan Keuangan (T. U. Press (ed.)). UBMedia.

Kartika, A., & Nurhayati, I. (2020). Likuiditas, leverage, profitabilitas dan ukuran perusahaan sebagai predictor agresivitas pajak (Studi Empiris Perusahaan Manufaktur Subsektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2015-2018). Al Tijarah, 6(3), 121. https://doi.org/10.21111/tijarah.v6i3.5661

Kemenkeu. (2018). Laporan Keuangan, Kementerian Keuangan (BA 015) TA 2018.

Kemenkeu. (2019). Laporan Keuangan Kementerian Keuangan (BA 015) TA 2019.

Kemenkeu. (2020). Laporan Keuangan, Kementerian Keuangan BA 015 TA 2020.

Kemenkeu. (2021). Laporan Keuangan Kementerian Keuangan BA 015 TA 2021.

Kusuma, A. S., & Maryono, M. (2022). Faktor – faktor yang berpengaruh terhadap agresivitas pajak. Owner, 6(2), 1888–1898. https://doi.org/10.33395/owner.v6i2.743

Liani, A., & Saifudin. (2020). Likuiditas, Leverage, Profitabilitas, Ukuran Perusahaan Dan Capital Intensity : Implikasinya Terhadap Agresivitas Pajak (Studi pada Food & Beverages yang Listed di Indonesia Stock Exchange/ IDX). Solusi, 18(2), 101–120.

Mgbame, C. O., Chijoke-Mgbame, M. A., Yekini, S., & Kemi, Y. C. (2017). Corporate social responsibility performance and tax aggressiveness. Journal of Accounting and Taxation, 9(8), 101–108. https://doi.org/10.29189/kaiajfai.18.1.6

Milne, M. J. (2002). Positive accounting theory, political costs and social disclosure analyses: A critical look. Critical Perspectives on Accounting, 13(3), 369–395. https://doi.org/10.1006/cpac.2001.0509

Mustika. (2017). Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Profitabilitas, Leverage, Capital Intensity, dan Kepemilikan Keluarga Terhadap Agresivitas Pajak. JOM Fekon, 4(1), 1960–1970.

Nandika, E., & Sunarto, S. (2022). Pengaruh ukuran perusahaan, leverage, likuiditas, profitabilitas, dan kepemilikan manajerial terhadap kualitas laba. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi), 13(03), 910–920.

Paskalina, M., & Ningsih, M. (2022). Determinants Of Tax Aggressiveness In Food And Beverage Sub Sector Companies Listed On The Indonesia Stock Exchange. International Journal of Educational Research & Social Sciences, 3(1), 265–272. https://doi.org/10.51601/ijersc.v3i1.276

Pradhana, A. Z., & Nugrahanto, A. (2021). Agresivitas Pelaporan Keuangan Dan Penghindaran Pajak. Jurnal Pajak Indonesia (Indonesian Tax Review), 5(2), 90–101. https://doi.org/10.31092/jpi.v5i2.1376

Putra. (2022). Pajak untuk Pembangunan Nasional. Artikel DJKN.

Rohmansyah, B., & Fitriana, A. I. (2020). Analisis Faktor Agresivitas Pajak: Effective Tax Rate. Jurnal Manajamen, 12(2), 179–189.

Sawir, A. (2004). Kebijakan pendanaan dan kestrukturisasi perusahaan. Gramedia Pustaka Utama.

Sitorus, R. R., & Bowo, A. T. (2018). Pengaruh Capital Intensity dan Inventory Intensity Terhadap Agresivitas Pajak Yang Di Moderasi Oleh GCG (Good Corporate Governance). Media Akuntansi Perpajakan, 17(2), 17–29.

Sopi, & Aryanto, T. (2023). Pengantar Manajemen Keuangan. Penerbit NEM.

Sudarno, Renaldo, N., Hutahuruk, M. B., Junaedi, A. T., & Suyono. (2022). Teori Penelitian Keuangan (Andi (ed.)). CV Literasi Nusantara Abadi.

Sukamulja, S. (2022). Analisis Laporan Keuangan: sebagai Dasar Pengambilan Keputusan Investasi (Edisi Revisi). Penerbit Andi.

Suprihatin, N. S. (2020). Pengaruh Agresivitas Pajak Terhadap Nilai Perusahaan Dengan Transparansi Informasi Sebagai Variabel Moderasi. Akuntansi Dewantara, 4(1), 1–13. https://doi.org/10.26460/ad.v4i1.5339

Suryanto, W., Dewi, M. S., Nainggolan, C. D., Kelen, L. H. S., Mardiana, S., Bertuah, E., Inuzula, L., Inrawan, A., Deni Pandu Nugraha, & Djuanda. (2021). Dasar-Dasar Manajemen Keuangan (J. Irnawati (ed.)). Media Sains Indonesia.

Syafrizal, S., & Sugiyanto, S. (2022). Pengaruh Capital Intensity, Intensitas Persediaan, dan Leverage Terhadap Agresivitas Pajak (Studi Pada Perusahaan Pertambangan terdaftar IDX 2017-2021). Scientific Journal of Reflection : Economic, Accounting, Management and Business, 5(3), 829–842. https://doi.org/10.37481/sjr.v5i3.541

Utari, D., Purwanti, A., & Prawironegoro, D. (2014). Manajemen Keuangan Kajian Praktik dan Teori dalam Mengelola Keuangan Organisasi (Edisi Revi). Mitra Wacana Media.

Vanesali, L., & Kristanto, A. B. (2020). Corporate Governance and Leverage on Tax Aggressiveness: Empirical Study on Mining Companies in Indonesia. International Journal of Social Science and Business, 4(1), 81–89. https://doi.org/10.23887/ijssb.v4i1.24193

Watts, R. L., & Zimmerman, J. (1978). 1978_Watts and Zimmerman.pdf. In The Accounting Review: Vol. LIII (Issue 1, pp. 112–134).

Wijaya, D. (2019). Pengaruh Pengungkapan Corporate Social Responsibility, Leverage, Dan Kepemilikan Manajerial Terhadap Agresivitas Pajak. Widyakala Journal, 6(1), 55. https://doi.org/10.36262/widyakala.v6i1.147

Windaswari, K. A., & Merkusiwati, N. K. L. A. (2018). Pengaruh Koneksi Politik, Capital Intensity, Profitabilitas, Leverage dan Ukuran Perusahaan Pada Agresivitas Pajak. E-Jurnal Akuntansi, 23, 1980. https://doi.org/10.24843/eja.2018.v23.i03.p14

Yayang Eka Pratiwi, R. M. O. (2021). Perspektif Leverage, Capital Intensity, dan Manajemen Laba Terhadap Tax Agreesiveness. 1(1), 45–55.

Zain, M. (2003). Manajemen Perpajakan. Salemba Empat.


Refbacks

  • There are currently no refbacks.