TAX AVOIDANCE, FIRM SIZE, AND LEVERAGE: Evidence From Indonesia Listed Companies
DOI:
https://doi.org/10.61841/pshvxf91Keywords:
firm size, leverage, tax avoidanceAbstract
This study aims to reveal firm size and leverage on tax avoidance in the Consumer Goods Industry Sector Companies Listed on the Indonesia Stock Exchange in 2016-2018. The method used in this study is explanatory. This research was conducted on data in the form of financial statements. To analyze the research data, multiple linear regression analysis was used. Based on the results of multiple linear regression analysis, it shows that firm size has no influence on tax avoidance in the Consumer Goods Industry Sector Companies Listed on the Indonesia Stock Exchange in 2016-2018. Leverage influence tax avoidance in the Consumer Goods Industry Sector Companies Listed on the Indonesia Stock Exchange in 2016-2018
Downloads
References
[1] Aprianto, Muhammad, and Susi Dwimulyani. (2019). Pengaruh Sales Growth Dan Leverage Terhadap Tax Avoidance Dengan Kepemilikan Institusional Sebagai Variabel Moderasi. Prosiding Seminar Nasional Pakar ke 2 Tahun 2019. Buku 2 : Sosial dan Humaniora. ISSN (P) : 2615 – 2584. ISSN (E) : 2615 – 3343.
[2] Astuti, P., and Aryani, Y. (2016). Tren Penghindaran Pajak Perusahaan Manufaktur di Indonesia yang Terdaftar di BEI tahun 2001-2014. Jurnal Akuntansi. Vol. XX.
[3] Brigham, Eugene F. and Joel F. Houston. (2009). Dasar-dasar Manajemen Keuangan, Buku Satu, Edisi Kesepuluh, Alih Bahasa Ali Akbar Yulianto. Jakarta: Salemba Empat.
[4] Dewinta, Ida A. Rosa, and Putu E.S. (2016). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Leverage Dan Pertumbuhan Penjualan Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana. Vol. 14.3. Maret (2016): 1584-1613.
[5] Dyreng, S.D., Hanlon, M., and Maydew, E.L. (2009). The Effect of Executives on Corporate Tax Avoidance”. The Accounting Review.
[6] Fakhruddin, Hendy M. (2008). Istilah Pasar Modal A-Z. Jakarta: Elex Media Komputindo.
[7] Hussain, H.I., Grabara, J., Razimi, M.S.A., & Sharif, S.P. (2019) Sustainability of Leverage Levels in Response to Shocks in Equity Prices: Islamic Finance as a Socially Responsible Investment, Sustainability, 11 (12), 3260.
[8] Irianto, Bambang Setyobudi. Yudha A. Sudibyo, and Abim Wafirli. (2017). The Influence of Profitability, Leverage, Firm Size and Capital Intensity Towards Tax Avoidance. International Journal of Accounting and Taxation December 2017, Vol. 5, No. 2, pp. 33-41 ISSN: 2372-4978.
[9] Jogiyanto, H.M. (2010). Teori Portofolio dan Analisis Investasi. Edisi Ketujuh. BPFE. Yogyakarta.
[10] Kasmir.2017. Analisis Laporan Keuangan. Jakarta: PT. Rajagrafindo.
[11] Lim, Youngdeok. (2011). Tax avoidance, cost of debt and shareholder activism: Evidence from Korea. Journal of Banking & Finance, vol. 35, issue 2, 456–470.
[12] Masnawaty. (2019). Effect of Profitability and Size Companies on Tax Avoidance in Manufacturing Companies Listed in Indonesia Stock Exchange. International Conference on Economics, Education, Business and Accounting, KnE Social Sciences, pages 701–714.
[13] Octaviana, Shella. Kartika H. Titisari and Yuli Chomsatu. (2018). The Effect of Profitability, Firm Size, Sales Growth and CSR Against Tax Avoidance on Companies Listed in BEI Year 2013 – 2016. The 2nd International Conference on Technology, Education, and Social Science 2018 (The 2nd ICTESS 2018).
[14] Prodani, R., Bushati, J., Andersons, A. 2019. An assessment of impact of information and communication technology in enterprızes of Korça region. Insights into Regional Development, 1(4), 333-342. https://doi.org/10.9770/ird.2019.1.4(4)
[15] Putri, G.A. (2017). Pengaruh Corporate Governance, Koneksi Politik, dan Leverage terhadap Penghindaran Pajak. E-Jurnal Akuntansi Universitas Udayana.
[16] Putri, V. R., and Bella I.A. (2017). Pengaruh Leverage, Profitability, Ukuran Perusahaan dan Proporsi Kepemilikan Institusional Terhadap Tax Avoidance. Jurnal Ekonomi Manajemen Sumber Daya Vol. 19, No. 1, Juni 2017
[17] Khoiru, M. Rusydi (2013). Pengaruh Ukuran Perusahaan Terhadap aggressive Tax Avoidance di Indonesia. Jurnal Akuntansi Multiparadigma, Vol. 4, No. 2, Agustus 2013, Hlm 322-329.
[18] Saudi, M.H.M, Sinaga, O. Jabarullah, N.H., The Role of Renewable, Non-renewable Energy Consumption and Technology Innovation in Testing Environmental Kuznets Curve in Malaysia, International Journal of Energy Economics and Policy, 9(1):299-307, December 2018.
[19] Scott, W. (2009). Financial Accounting Theory. Canada: Fifth Edition, Pren ticehall Canada Inc.
[20] Siregar, S. V., dan Utama, S. (2005). Pengaruh Struktur Kepemilikan, Ukuran Perusahaan, dan Praktek Corporate Governance terhadap Pengelolaan Laba (Earning Management). Simposium Nasional Akuntansi VII, Solo, 15-16 September 2005 , 475-490.
[21] Swingly, C., and Sukartha, I. M. (2015). Pengarauh Karakter Eksekutif, Komite Audit, Ukuran Perusahaan, Leverage, dan Sales Growth pada Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana 10.1.
[22] Bursa Efek Indonesia. Laporan Keuangan Perusahaan Manufaktur. Quoted from: https://www.idx.co.id. Accessed in March 2019.
Downloads
Published
Issue
Section
License
Copyright (c) 2020 AUTHOR
This work is licensed under a Creative Commons Attribution 4.0 International License.
You are free to:
- Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
- Adapt — remix, transform, and build upon the material for any purpose, even commercially.
- The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution — You must give appropriate credit , provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation .
No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.
