Effect of Profitability, Capital Intensity, Leverage, Sales Growth, and Company Size on Tax Avoidance

Endah Fitri Ana Rahayu; Siti Nurlaela; Sari Kurniati

Authors

Endah Fitri Ana Rahayu Universitas Islam Batik Surakarta
Siti Nurlaela Universitas Islam Batik Surakarta
Sari Kurniati Universitas Islam Batik Surakarta

Keywords:

Financial Ratios, Capital Intensity, Sales Growth, Company Size, Tax Avoidance

Abstract

This research was conducted to test and analyze the effect of profitability, capital intensity, leverage, sales growth, and company size on tax avoidance. The data source used is secondary data obtained from the financial reports of mining companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The population of this study is mining companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. Sampling using purposive sampling method and obtained samples used in this study amounted to 18 companies. The data analysis technique used multiple linear regression analysis which was processed with SPSS version 25. The results showed that leverage and sales growth had an effect on tax avoidance. While profitability, capital intensity, and firm size have no effect on tax avoidance.

Downloads

Download data is not yet available.

References

Ainniyya, S. M., Sumiati, A., & Susanti, S. (2021). Pengaruh Leverage, Pertumbuhan Penjualan, dan Ukuran Perusahaan Terhadap Tax Avoidance. Riset & Jurnal Akuntansi (OWNER), 5(2), 525–535. https://doi.org/https://doi.org/10.33395/owner.v5i2.453

Akbar, A., & Thamrin, H. (2020). Analysis Of Effect Of CAPR, DAR, ROA and SIZE On Tax Avoidance. 1(5), 706–718. https://doi.org/10.31933/DIJMS

Alfina, I. T., Nurlaela, S., & Wijayanti, A. (2018). The Influence of Profitability, Leverage, Independent Commissioner, and Company Size to Tax Avoidance. The 2nd International Conference on Technology, Education, and Social Science, 2018(10), 102–106

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. https://www.ajhssr.com/wp-content/uploads/2021/01/C215011322.pdf

Devi, Y., Saefurrohman, G. U., Rosilawati, W., Utamie, Z. R., & Hurhayati. (2022). Analisis Penyebab Penghindaran Pajak (Tax Avoidance) Dalam Laporan Keuangan Pada Perusahaan Yang Terdaftar Di Bei Tahun 2016-2019. Jurnal Akuntansi Dan Pajak, 22(2), 2–6. http://jurnal.stie-aas.ac.id/index.php/jap

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

Fauzan, F., Ayu, D. A., & Nurharjanti, N. N. (2019). The Effect of Audit Committee, Leverage, Return on Assets, Company Size, and Sales Growth on Tax Avoidance. Riset Akuntansi Dan Keuangan Indonesia, 4(3), 171–185. https://doi.org/10.23917/reaksi.v4i3.9338

Januari, D. M. D., & Suardikha, I. M. S. (2019). Pengaruh Corporate Social Responsibility, Sales Growth, dan Profitabilitas Terhadap Tax Avoidance. E-Jurnal Akuntansi, 27, 1653. https://doi.org/10.24843/eja.2019.v27.i03.p01

Kalbuana, N., Solihin, S., Saptono, S., Yohana, Y., & Yanti, D. R. (2020). The Influence of Capital Intensity, Firm Size, and Leverage on Tax Avoidance on Companies Registered in Jakarta Islamic Index. International Journal of Economics, Business and Accounting Research (IJEBAR), 4(03), 272–278. https://doi.org/10.29040/ijebar.v4i03.1330

Kalil, N. (2019). Prediction of Tax Avoidance Behavior Among Transportation and Logistic Sector Firms in Brazil. International Journal of Advanced Economics, 1(2), 55–60. https://doi.org/10.51594/ijae.v1i2.53

Kasim, F. M., & Saad, N. (2019). Determinants of Corporate Tax Avoidance Strategies among Multinational Corporations in Malaysia. International Journal of Public Policy and Administration Research, 6(2), 74–81. https://doi.org/10.18488/journal.74.2019.62.74.81

Kemenkeu, R. I. (2022). Realisasi APBN. www.kemenkeu.go.id

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

Kusumah, R. W. R., Purba, M. I., & El-varaby, C. H. A. (2021). Tax Avoidance Influenced By Company Profitability , Leverage And Company Size. Review Of International Geographical Education (REGEO, 11(3)(March), 1356–1364. https://doi.org/10.48047/rigeo.11.3.127

Mahdiana, M. Q., & Amin, M. N. (2020). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan dan Sales Growth terhadap Tax Avoidance. Jurnal Akuntansi Trisakti, 7(1), 127–136. https://doi.org/http:/dx.doi.org/10.25105/jat.v7il.6289

Maula, H., Saifullah, M., Nurudin, N., & Zakiy, F. S. (2019). The Influence of Return on Assets, Leverage, Size, and Capital Intensity on Tax Avoidance. AFEBI Accounting Review, 4(01), 50. https://doi.org/10.47312/aar.v4i01.223

Minh Ha, N. M., Tuan Anh, P., Yue, X. G., & Hoang Phi Nam, N. (2021). The impact of tax avoidance on the value of listed firms in Vietnam. Cogent Business and Management, 8(1). https://doi.org/10.1080/23311975.2021.1930870

Nibras, J. M., & Hadinata, S. (2020). Pengaruh Profitabilitas , Leverage , Ukuran Perusahaan , Reputasi Auditor , Dan Capital Intensity Terhadap Tax Avoidance. Komunikasi Ilmiah Akuntansi Dan Perpajakan, 13(2), 165–178. https://doi.org/http://dx.doi.org/10.22441/profita.2020.v13i2.001

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

Radiany, M. A., Harjanti, W., & Farhan, A. (2022). Relation beetween Profitability , Leverage , and Firmsize on Tax Avoidance. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 5, No 2, 12374–12382

Republik, I. (2009). Undang-Undang Republik Indonesia Nomor 16 Tahun 2009 Tentang Penetapan Peraturan Pemerintah Pengganti Undang-Undang Nomor 5 Tahun 2008 Tentang Perubahan Keempat Atas Undang-Undang Nomor 6 Tahun 1983 Tentang Ketentuan Umum Dan Tata Cara Perpajakan

Sari, O. K., Nurlaela, S., & Titisari, K. H. (2022). JURNAL AKSI Akuntansi dan Sistem Informasi. 7(1), 98–103. https://doi.org/http://doi.org/10.32486/aksi.v7i1.252

Tanjaya, C., & Nazir, N. (2021). Pengaruh Profitabilitas, Leverage, Pertumbuhan Penjualan, dan Ukuran Perusahaan Terhadap Penghindaran Pajak. Jurnal Akuntansi Trisakti, 8(2), 189–208. https://doi.org/10.25105/jat.v8i2.9260

Widyastuti, S. M., Meutia, I., & Candrakanta, A. B. (2022). The Impact of Leverage, Profitability, Capital Intensity and Corporate Governance on Tax Avoidance. Integrated Journal Of Business and Aconomics, 13–27

Yahaya, K. A., & Yusuf, K. (2020). Impact of Company Characteristics on Aggressive Tax Avoidance in Nigerian Listed Insurance Companies. Jurnal Administrasi Bisnis, 9(2), 101–111. https://doi.org/10.14710/jab.v9i2.30512

www.idx.co.id