PENGARUH FIRM SIZE TERHADAP TAX AVOIDANCE DENGAN VARIABEL KINERJA KEUANGAN SEBAGAI VARIABEL KONTROL
DOI:
Abstract Views:
123 times
PDF Downloads:
68 times
Abstract
This study examines the influence of firm size on tax avoidance, incorporating financial performance as a control variable through profitability indicators (Return on Assets and Return on Equity), liquidity (Current Ratio), and leverage (Debt to Equity Ratio). A quantitative research method was employed, utilizing purposive random sampling on 69 corporate taxpayers registered at the KPP Pratama Makassar Utara, specifically those located in the Makassar Industrial Area (KIMA), who had fulfilled their tax obligations during the 2021–2023 period. The findings indicate that firm size, profitability, and leverage have a significant impact on tax avoidance. In contrast, liquidity does not exhibit a significant effect on tax avoidance. Future research is recommended to expand alternative proxies for the variables employed in this study, such as total revenue for firm size, Net Profit Margin for profitability, Debt to Asset Ratio for leverage, and Cash Ratio for liquidity. Furthermore, future studies may consider broadening the research scope and exploring other industries to enhance the reliability of the findings.
Downloads
References
Astuti, T. P., & Gunadi. (2021). Analisis pemeriksaan pajak dengan model compliance risk management (crm) dalam meningkatkan penerimaan pajak pada KPP Pratama Senen. Syntax Literate: Jurnal Ilmiah Indonesia, 6(2), 6.
Berliana, M., & Mahpudin, E. (2021). Pengaruh ROI dan DER terhadap tax avoidance. In Competitive Jurnal Akuntansi dan Keuangan (Vol. 5, Issue 1).
Bunea, O. I., Corbos, R. A., & Popescu, R. I. (2019). Influence of some financial indicators on return on equity ratio in the Romanian energy sector - A competitive approach using a DuPont-based analysis. Energy, 189, 116251. https://doi.org/10.1016/j.energy.2019.116251
Dahrani, D. (2021). Effect of return on asset and debt to equity ratio to tax avoidance in company. International Journal of Economic, Technology and Social Sciences (Injects), 2(2), 454–461. https://doi.org/10.53695/injects.v2i2.530
Desda, M. M., Yuliza, M., & Mursalini, W. I. (2024). The linkage DER and NPM proxy against tax avoidance in manufacturing firm’s listed. Journal Of Management, Accounting, General Finance And International Economic Issues (MARGINAL), 3(3), 728–739.
Direktorat Jenderal Pajak. (2021). Laporan tahunan 2021. Direktorat Jenderal Pajak. Diakses dari https://www.pajak.go.id/index.php/en/node/87538
Fatimah, A. N., Nurlaela, S., & Siddi, P. (2021). Pengaruh company size, profitabilitas, leverage, capital intensity dan likuiditas terhadap tax avoidance pada perusahaan makanan dan minuman yang terdaftar di BEI tahun 2015-2019. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, 9(1), 107–118. https://doi.org/10.37676/ekombis.v9i1.1269
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
Lysander, Y., Sinaga, J., Gulo, C., Tania, W., & Sinaga, D. S. (2023). The influence of return on assets (ROA), return on equity (ROE), and leverage, and company size on tax avoidance in banks listed on the Indonesian stock exchange in 2018-2021. Economit Journal: Scientific Journal of Accountancy, Management and Finance, 3(4), 187–200. https://doi.org/10.33258/economit.v3i4.999
Moeljono, M. (2020). Faktor-faktor yang memengaruhi penghindaran pajak. Jurnal Penelitan Ekonomi Dan Bisnis, 5(1), 103–121. https://doi.org/10.33633/jpeb.v5i1.2645
Ngadiman, E. D. (2019). Faktor-faktor yang memengaruhi penerimaan pajak dari wajib pajak badan tahun 2016-2017. Jurnal Paradigma Akuntansi, 1(2), 355. https://doi.org/10.24912/jpa.v1i2.5003
Nugrahanto, A. (2019). Apakah pemeriksaan sudah membuat wajib pajak gentar? JURNAL PAJAK INDONESIA (Indonesian Tax Review), 2(1), 53–67. https://doi.org/10.31092/jpi.v2i1.527
Nyman, R. C. S., Kaidun, I. P., & Lingga, I. S. (2022). Pengaruh firm size, return on equity, dan current ratio terhadap tax avoidance pada perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia. Jurnal Akuntansi, 14(1), 172–186. https://doi.org/10.28932/jam.v14i1.4375
OECD. (2021). OECD economic outlook: Volume 2021, issue 1. OECD Publishing. https://doi.org/10.1787/edfbca02-en.
Pangaribuan, H., Fernando HB, J., Agoes, S., Sihombing, J., & Sunarsi, D. (2021). The financial perspective study on tax avoidance. Budapest International Reseach and Critics Indtitute-Journal (BIRCI-Journal), 4(3), 4998–5009. http://bircu-journal.com/index.php/birci/article/view/2287
Prabowo, I. C. (2020). Capital structure, profitability, firm size and corporate tax avoidance: Evidence from Indonesia palm oil companies. Business Economic, Communication, and Social Sciences (BECOSS) Journal, 2(1), 97–103. https://doi.org/10.21512/becossjournal.v2i1.6064
Republik Indonesia. (1983). Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan. Lembaran Negara Republik Indonesia Tahun 1983 Nomor 49.
Republik Indonesia. (2007). Undang-Undang Nomor 28 Tahun 2007 tentang Ketentuan Umum dan Tata Cara Perpajakan. Lembaran Negara Republik Indonesia Tahun 2007 Nomor 85.
Republik Indonesia. (2008). Undang-Undang Nomor 20 Tahun 2008 tentang Usaha Mikro, Kecil, dan Menengah. Lembaran Negara Republik Indonesia Tahun 2008 Nomor 93.
Sonia, S., & Suparmun, H. (2019). Factors influencing tax avoidance. Advances in Economics, Business and Management Research, 73, 238–243. https://doi.org/10.2991/aicar-18.2019.52
Strouhal, J., Ključnikov, A., Štamfestová, P., & Vincúrová, Z. (2018). Different approaches to the ebit construction and their impact on corporate financial performance based on the return on assets: Some evidence from Czech top 100 companies. Journal of Competitiveness, 10(1), 144–154. https://doi.org/10.7441/joc.2018.01.09
Sugiyono. (2021). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Zain, R. R., & Widiastuti, S. W. (2024). The effect of political connections, transfer pricing, and firm size on tax avoidance practices. JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi, 11(2), 345–360. https://doi.org/10.30656/jak.v11i2.
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Ciptaan disebarluaskan di bawah Lisensi Creative Commons Atribusi-NonKomersial-BerbagiSerupa 4.0 Internasional.
-
Articles published in Jurnal Bisnis Terapan are licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International (CC BY-NC-SA 4.0) license, which permits anyone to copy, transform, or redistribute articles for any lawful purpose in any medium, provided appropriate credit is given to the original author(s) and Jurnal Bisnis Terapan is recognized as its original publisher. A link to this license should also be provided. Any derivative work of an article published in Jurnal Bisnis Terapan must also be shared under the same (or compatible) license.
-
Both copyright and publishing rights on articles are retained by the respective author(s), without restrictions. Only a non-exclusive license is granted to Jurnal Bisnis Terapan to publish the article and identify itself as its original publisher.
