The Influence of Profitability, Leverage, and Company Size on Tax Avoidance In Manufacturing Companies (Period 2018-2022)

Authors

  • Dede Puspa Pujia Universitas Tangerang Raya
  • Cecep Edi Hidayat Universitas Muhammadiyah Tangerang
  • Hurian Kamela Universitas Tangerang Raya
  • Susilowati Susilowati Universitas Tangerang Raya
  • Rengga Prabusakti Universitas Negeri Sebelas Maret

DOI:

https://doi.org/10.58258/jime.v10i3.6825

Keywords:

Profitabilitas, Leverage, Ukuran Perusahaan, Tax Avoidance

Abstract

This research aims to analyze the influence of profitability, leverage and company size on Tax Avoidance in manufacturing companies for the period 2018 - 2022. This research is quantitative with a research sample of 11 companies. The data analysis method uses multiple linear regression analysis using SPSS version 25. The results of this research reveal that profitability has a negative effect on tax avoidance. Meanwhile, leverage and company size have no effect on tax avoidance.

References

Dewi, N. N. K., & Jati, I. K. “Pengaruh Karakter Eksekutif, Karakteristik Perusahaan, dan Dimensi Tata Kelola Perusahaan yang Baik Pada Tax Avoidance di Bursa Efek Indonesia”, E-Jurnal Akuntansi Universitas Udayana, 6(2), hal.249–260, 2014.

Nibras, J.M, & Hadinata Sofyan. “Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Reputasi Auditor, Dan Capital Intensity Terhadap Tax Avoidance”. Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan 13(02), hal. 165-176, 2020.

Chen, S., Chen, X., Cheng, Q., & Shevlin, T. “Are Family Firms More Tax Aggressive than Non-Family Firms” Journal of Financial Economics, 95(1), pp41–61. https://doi.org/10.1016/j.jfineco.2009.02.003A, 2010.

D. Zhang, dkk., "Mode Umum Kontrol Arus Beredar dari Konverter Sumber Tegangan Dua Tingkat Tiga Fasa Interleaved dengan Modulasi Vektor-Ruang Terputus," Kongres dan Eksposisi Konversi Energi IEEE 2009, Jilid 1-6, hal. 3906-3912, 2009.

Darmawan, I. G. H., & Sukartha, I. M. “Pengaruh Penerapan Corporate Governance, Leverage, Roa, Dan Ukuran Perusahaan Pada Penghindaran Pajak”, E-Jurnal Akuntansi, 9(1), hal.143–161, 2014.

Fernández-rodríguez, E., & Martínez-arias, A., “Determinants of the effective tax rate in the BRIC countries”, Emerging Markets Finance and Trade, 50(sup3), hal.214–228, 2014.

Henny, H., “Pengaruh Manajemen Laba dan Karakteristik Perusahaan terhadap Tax Avoidance”. Jurnal Muara Ilmu Ekonomi dan Bisnis, 3(1), hal.36-46. 2019.

Kimsen, K., Kismanah, I., & Masitoh, S., “Profitability, Leverage, Size of Company Towards Tax Avoidance”. JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 4(1), hal.29–36, 2019.

Widodo, S.W & Wulandari S., “Pengaruh Profitabilitas, Leverage, Capital Intensity, Sales Growth Dan Ukuran Perusahaan Terhadap Penghindaran Pajak”. SIMAK VOL. 19 NO. 01 (MEI), hal.152-173, 2021.

Apriani, I.S & Sunarto., “Pengaruh Leverage, Capital Intensity dan Profitabilitas Terhadap Tax Avoidance”. Jurnal Ilmiah Komputerisasi Akuntansi, Vol. 15, (2), hal.326 – 333, 2022.

Ramadani, S. & Tanno, A., “Pengaruh Profitabilitas, Leverage Dan Capital Intensity Terhadap Penghindaran Pajak Dengan Ukuran Perusahaan Sebagai Variabel Moderasi”. Syntax Literate: Jurnal Ilmiah IndonesiaBusiness, Vol. 7 (12), hal. 19975-19994, 2022.

Prabowo, A.A & Sahlan, R.N., “Pengaruh Profitabilitas, Leverage, Dan Capital Intensity Terhadap Penghindaran Pajak Dengan Ukuran Perusahaan Sebagai Variabel (Moderating) (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2015-2019)”. Media Akuntansi Perpajakan, Vol.6(2), hal.55-74, 2021.

Nursari, D.M, Nazir, N, “Pengaruh Profitabilitas, Leverage, Capital Intensity, Dan Inventory Intensity Terhadap Tax Avoidance Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bei Tahun 2018-2020”. Jurnal Ekonomi Trisakti, Vol. 3 (1). hal.1889-1898, 2023.

Dewi, S.L & Oktaviani, R.M, “Pengaruh Leverage, Capital Intensity, Komisaris Independen Dan Kepemilikan Institusional Terhadap Tax Avoidance”. Jurnal Studi Akuntansi dan Keuangan Vol. 4(2), hal.179-194, 2021.

Rais, R.G.P, Yunita, N.A, Yusra, M, “Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Kepemilikan Institusional Dan Capital Intensity Terhadap Tax Avoidance”. Jurnal Ekonomika Indonesia Volume 12 (1), hal.1-9, 2022.

Downloads

Published

2024-08-30

Issue

Vol. 10 No. 3 (2024): Jurnal Ilmiah Mandala Education ( Agustus)

Section

Articles

License

Copyright Notice
Authors who publish with Jurnal Ilmiah Mandala Education agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal. 
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.