Penghindaran Pajak: Analisis Perbandingan Antara Sektor (Periode 2017-2019) (original) (raw)

Penelitian Penghindaran Pajak DI Indonesia

2019

This study aims to provide an overview of the development of tax avoidance research in Indonesia from 12 accredited national journals ranking 1 & 2. The study sample included 27 articles that researched tax avoidance in Indonesia over the 2012 – 2018 observation period. Mapping was done by classifying articles based on research topics (antecedents and consequences), population and research samples, tax avoidance proxies, and citation analysis ( Hesford, Lee, Stede, & Young, 2007) . The mapping results show that the publication of the most tax avoidance research in Jurnal Akuntansi (22%). The antecedents topic dominates tax avoidance research and there are 28 antecedent variables from 23 articles. The most widely studied antecedent variable is corporate governance. The consequence topics are 4 articles with 5 variables. The dominating research sample was manufacturing companies (41%) and 63% of articles used a number of samples above 100. The most widely used tax avoidance proxies we...

Penghindaran Pajak: Dampak Profitabilitas, Leverage dan Pertumbuhan Penjualan

Media Akuntansi Perpajakan

The purpose of this study was to determine the effect of profitability, leverage and sales growth on tax evasion. This research is a causal research using the multiple regression analysis method with the help of the SPSS test tool version 25. The object of this research is a coal mining company listed on the Indonesia Stock Exchange from 2016 to 2020. The sample used was 90 data according to the criteria in sample selection using purposive sampling technique. The results of the data analysis show that profitability has an effect on tax evasion, while leverage and sales growth have no significant impact on tax evasion. Profitability has a significant impact on tax avoidance by companies, for this reason companies are expected to pay attention to the level of profitability because profitability is an investor's assessment of company performance. Regarding the leverage policy and the amount of sales growth, it cannot be proven that it has an impact on tax evasion, therefore companies can use non-debt tax shields as an effort to consider planning smaller tax payments. In this case the company's fixed asset depreciation expense can reduce the amount of tax paid by the company.

Analisis Faktor Yang Mempengaruhi Praktek Penghindaran Pajak Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017

Jurnal Profita

This study aims to analyze the factors that influence the practice of tax avoidance by using profitability, leverage, sales growth and the audit committee as independent variables. The method used is a purposive sampling method with population in the form of financial statements from 30 companies listed on the Indonesia Stock Exchange from 2015-2017, so that the sample of data observed is 90 company financial statements. The research design used is causal and descriptive. The data collected is in the form of secondary data from the financial statements of manufacturing companies. Where data analysis is performed using multiple regression statistical analysis. The results found that profitability and sales growth had a significant effect on the level of tax avoidance. While leverage and the audit committee do not significantly affect the level of tax avoidance.

Faktor Yang Mempengaruhi Penghindaran Pajak

JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK, 2021

This study aims to obtain empirical evidence regarding business strategy, deferred tax expense and company characteristics such as audit committees, proportion of independent commissioners, institutional ownership, firm size on tax avoidance. These factors were retested because there were still inconsistent results from previous studies and there were variables that were rarely studied. This study uses a sample that includes 396 non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2016 to 2018 period, which is the period surrounding the tax amnesty policy in Indonesia. This study uses the cash effective tax rate (CETR) which is considered as a measure that can describe the amount of tax avoidance by the company. The research hypotheses were tested using multiple linear regression analysis. The results of this study indicate that business strategy have a positive effect on tax avoidance and firm size has a negative effect on tax avoidance, while deferred ta...

PENGARUH LIKUIDITAS, LEVERAGE, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang dan Konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2015 - 2017)

2020

Penelitian ini bertujuan untuk menguji faktor yang mempengaruhi tax avoidance pada perusahaan. Beberapa faktor ini yang digunakan antara lain likuiditas, leverage dan profitabilitas. Penelitian ini menguji secara empiris apakah likuiditas, leverage, dan profitabilitas berpengaruh terhadap tax avoidance. Pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun (2015 -2017). Populasi yang dijadikan objek pengamatan berjumlah 25 perusahaan manufaktur di Bursa Efek Indonesia periode (2015 - 2017). Penentuan sampel penelitian menggunakan purposive sampling dan memperoleh sampel sebanyak 12 perusahaan manufaktur. Berdasarkan kriteria-kriteria tertentu. Sampel diunduh melalui web www.idx.co.id. Jenis data yang digunakan oleh peneliti data sekunder. Hasil Penelitian menunjukan bahwa likuiditas dan leverage tidak berpengaruh signifikan terhadap tax avoidance. Sedangkan profitabilitas berpengaruh singnifikan terhadap tax avoidance. Penelitian ini masih banyak terdapat keku...

Tren Penghindaran Pajak Perusahaan Manufaktur DI Indonesia Yang Terdaftar DI Bei Tahun 2001-2014

Jurnal Akuntansi, 2017

This study aims to determine the trend of tax avoidance manufacturing company in the long term. From the analysis of the trend of tax avoidance within relatively long period can be known how fluctuations in the increase or decrease in tax avoidance that occurs and what factors are influencing the increase or decrease in tax avoidance company so that tax authorities may evaluate policies issued in order to increase the level of taxpayer compliance. This research is a descriptive study using secondary data manufacturing company's financial statements from 2001 to 2014. The size of tax avoidance using ETR and CETR. The result is that the trend of corporate tax avoidance manufacturing high seen from the ETR and CETR small.