PENGARUH PROFITABILITY, KEPEMILIKAN INSTITUSIONAL, FIRM SIZE, DAN LIQUIDITY TERHADAP TAX AVOIDANCE
Article Sidebar
Read Counter : 0
Download : 1
Main Article Content
Abstract
The purpose of this study iss to analyze the effect of profitability, institutional ownership, firm size, and liquidity on tax avoidance for 2019-2021. The data used in this study are from industry companies listed on the Indonesia Stock Exchange using SPSS version 25. This study uses quantitative research using secondary data with a purposive sampling method involving 45 industry companies as research samples. The results of this study conclude that profitability and institutional ownership significantly affect tax avoidance, while firm size and liquidity have no significant impact on tax avoidance.
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
This work is licensed under a Jurnal Komunikasi Creative Commons Attribution-ShareAlike 4.0 International License.
References
Dakhli, A. (2022). The impact of ownership structure on corporate tax avoidance with corporate social responsibility as mediating variable. Journal of Financial Crime, 29(3), 836–852.
Darsani, P. A., & Sukartha, I. M. (2021). The effect of institutional ownership, profitability, leverage and capital intensity ratio on tax avoidance. American Journal of Humanities and Social Sciences Research (AJHSSR), 5(1), 13-22.
Jamaludin, A. (2020). Pengaruh Profitabilitas (Roa), Leverage (Ltder) Dan Intensitas Aktiva Tetap Terhadap Penghindaran Pajak (Tax Avoidance) Pada Perusahaan Subsektor Makanan Dan Minuman Yang Terdaftar Di Bei Periode 2015-2017. E-QIEN: Jurnal Ekonomi dan Bisnis, 7(1), 85–92.
Jensen, M. C., & Meckling, W. H. (1976). Theory of The Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal Of Financial Economics, 3(4), 305-360.
Kasrina, J. (2022). The Effect of Profitability, Company Size, Leverage, And Liquidity on Tax Avoidance. Jurnal Riset Perpajakan, 4(1), 95–104.
Khatami, B. A., Masri, I., & Suprayitno, B. (2021). Pengaruh Net Profit Margin, Current Ratio, Dan Capital Intensity Ratio Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di BEI Tahun 2017-2019). Jurnal Ilmiah Akuntansi Pancasila, 1(1), 63–76.
Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2020). Intermediate Accounting IFRS Edition (4th ed.). Hoboken: John Wiley & Sons, Inc.
Lestari, D., Nuraina, E., & Murwani, J. (2020). Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Kepemilikan Institusional Terhadap Penghindaran Pajak. Forum Ilmiah Pendidikan Akuntansi, 155–167.
Marito, J. S., & Hutabarat, F. M. (2020). The Effect of Liquidity on Tax Avoidance with Profitability Mediation Variable in BUMN Companies Listed on The IDX in 2017-2018. Jurnal AKSI (Akuntansi dan Sistem Informasi), 5(2), 108–114. http://doi.org/ 10.32486/aksi.v5i2.597
Novianto, R. A., & Yusuf, P. S. (2021). The Influence Of Liquidity And Profitability On Tax Avoidance (Case Study On Consumption Goods Industry Registered On The Idx 2015-2019). Turkish Journal of Computer and Mathematics Education, 12(11), 1358–1370.
Oktivina, A., Masri, I., Susilawati & Erlangga, A. P. (2020). The Influence of Profitability, Leverage, Company Size, and Institutional Ownership With The Gender Diversification Moderation of The Board of Directors on Tax Avoidance. The International Journal Of Business Review (The Jobs Review), 3(2), 97–108.
Pasaribu, D. M., & Mulyani, S. D. (2019). Pengaruh Leverage dan Liquidity Terhadap Tax Avoidance Dengan Inventory Intensity Sebagai Variabel Moderasi. Jurnal Akuntansi Maranatha, 11(2), 211–217.
Ross, S. A. (1973). The Economic Theory of Agency: The Principal’s Problem. The American Economic Review, 63(2), 134–139.
Sari, D., Wardani, R. K., & Lestari, D. F. (2021). The Effect of Leverage, Profitability and Company Size on Tax Avoidance (An Empirical Study on Mining Sector Companies Listed on Indonesia Stock Exchange Period 2013-2019). Turkish Journal of Computer and Mathematics Education, 12(4), 860–868.
Sari, L. I. (2019). Analisis Pengaruh Return on Assets, Debt To Equity Ratio, Debt To Assets Ratio, Current Ratio Dan Financial Lease Terhadap Tax Avoidance Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2017. Jurnal Sains, Akuntansi dan Manajemen, 1(1), 301–336. https://doi.org/10.1234/jasm.v1i1.30
Sari, O. K., Nurlaela, S., & Titisari, K. H. (2022). Return on Assets (ROA), Leverage, And Firm Size for Tax Avoidance (Registered Banking Companies on IDX 2014-2018). Jurnal AKSI (Akuntansi dan Sistem Informasi), 7(1), 98–103. http://doi.org/ 10.32486/aksi.v7i1.252
Sayekti, P. W., & Sulistyowati, S. (2021). Tax Avoidance Behavior of Sharia Banks in Indonesia. Internation Journal of Academic Research in Business & Social Sciences, 11(18), 220–233.
Sukmawati, F. (2021). The Effect of Profitability On Tax Avoidance (Case Studies Of Mining Companies In Indonesia Stock Exchange (BEI) 2015-2019). Turkish Journal of Computer and Mathematics Education, 12(9), 114–117.
Susanti, M. (2017). Corporate Social Responsibility, Size and Tax Avoidance. International Journal of Economic Perspectives, 11(1), 1639–1650.
Wardani, D. K., & Nurhayati, N. (2019). Pengaruh Self-Assessment System, E-Commerce Dan Keterbukaan Akses Informasi Rekening Bank Terhadap Niat Melakukan Penghindaran Pajak. Akuntansi Dewantara, 3(1), 38–48.
Windaryani, I. G. A. I., & Jati, I. K. (2020). Pengaruh Ukuran Perusahaan, Kepemilikan Institusional, dan Konservatisme Akuntansi pada Tax Avoidance. e-Jurnal Akuntansi, 30(2), 375-387.
www.kemenkeu.go.id
www.kompas.com
www.pajak.go.id