The Effect Of Profitability, Leverage And Sales Growth On Tax Avoidance With The Size Of The Company As A Moderation Variable
DOI:
https://doi.org/10.31933/dijms.v4i1.1408Keywords:
Profitability, Leverage, Sales Growth, Size, Tax AvoidanceAbstract
Taxes are the embodiment of the largest contribution to the development of a country including Indonesia, on the other hand, many taxpayers, especially companies, consider taxes to be a burden that can reduce income, so there are still many taxpayers who try to carry out tax avoidance activities. The purpose of this study is to determine the effect of profitability, leverage and sales growth on tax avoidance with the size of the company as a moderation variable. In this study, tax avoidance was measured using the Effective Tax Rate. The samples used in this study came from consumer goods industry sector companies listed on the Indonesia Stock Exchange during the 2016-2019 period. The sampling in this study used the purposive sampling method and obtained 32 companies as samples. The analysis method used is multiple regression analysis with the help of eviews 12 software. From this study, results were obtained that showed profitability had a significant negative effect on tax avoidance. Meanwhile, leverage and sales growth have no effect on tax avoidance.This research also shows the results that the size of the company is able to strengthen the negative influence of the profitability relationship on tax avoidance, but the size of the company cannot moderate the relationship between leverage and sales growth against tax avoidance.
References
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Darsani, & Sukartha. (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
Dewi & Trisnawati. (2021). Pengaruh Konservatisme Akuntansi , Intensitas Aset Tetap , Profitabilitas , dan Leverage Terhadap Tax Avoidance ( Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019 ). 393–405.
Dewinta & Setiawan. (2016). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Leverage, Dan Pertumbuhan Penjualan Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 14(3), 1584–1615.
Ermad et al. (2021). Impact of Corporate Governance , Financial Leverage , and Sales Growth on Tax Avoidance of Manufacturing Sector Companies Listed on the Indonesia Stock Exchange. BISMA Cendekia, 1(2), 46–53.
Faradia, L., & Ernandi, H. (2021). The Effect Of Return On Asset, Company Age, And Sales Growth On Tax Avoidance With Company Size As A Moderating Variable. Academia Open, 5. https://doi.org/10.21070/acopen.5.2021.2174
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Hanlon & Heitzman. (2010). Tinjauan penelitian pajak. Jurnal Akuntansi Dan Ekonomi, 50, 127–178.
Harahap, R. (2021). Analysis of the Effect of Institutional Ownership Profitability , Sales Growth and Leverage on Tax Avoidance in Construction Subsector Companies. 5010–5018.
Hidayat, W. W. (2018). Pengaruh profitabilitas,leverage dan pertumbuhan penjualan terhadap penghindaran pajak?: studi kasus perusahaan manufaktur di Indonesia. Jurnal Riset Manajemen Dan Bisnis, 3(1).
Hutapea, I. V. R., & Herawaty, V. (2020). Pengaruh Manajemen Laba, Leverage dan Profitabilitas terhadap Tax Avoidance dengan Ukuran Perusahaan sebagai Variabel Moderasi. Prosiding Seminar Nasional Pakar Ke 3, 1–10.
Ismawati, Y. I., & Lutfillah, N. Q. (2019). Determinant Tax Avoidance. Research In Management and Accounting, 2(2), 76–86. https://doi.org/10.33508/rima.v2i2.2604
Jamaludin, A. (2020). Pengaruh Profitabilitas (Roa), Leverage (Ltder) Dan Intensitas Aktiva Tetap Terhadap Penghindaran Pajak (Tax Avoidance) Pada Perusahaan Subsektor Makanan Dan Minuman Yang Terdaftar Di Bei Periode 2015-2017. Eqien: Jurnal Ekonomi Dan Bisnis, 7(1), 85–92. https://doi.org/10.34308/eqien.v7i1.120
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Kuncoro dan Hardani. (2013). Metode riset untuk bisnis dan ekonomi. Erlangga.
Lubis. (2020). Faktor-faktor yang mempengaruhi Penghindaran Pajak. Jurnal Bisnis Dan Ekonomi (JBE), 2(2), 154–170.
Madya, E. (2021). Pengaruh Return on Asset, Leverage, dan Ukuran Perusahaan Terhadap Tax Avoidance. YUME (Jurnal of Management), 4(2)(2), 293–305. https://doi.org/10.37531/yum.v11.75
Maharani and Baroroh. (2019). Accounting Analysis Journal The Effects of Leverage, Executive Characters, and Institutional Ownership to Tax Avoidance With Political Connection as Moderation ARTICLE INFO ABSTRACT. Accounting Analysis Journal, 8(2), 81–87. https://doi.org/10.15294/aaj.v8i2.30039
Mailia and Apollo, A. (2020). Pengaruh profitabilitas, ukuran perusahaan dan capital intensity terhadap tax avoidance. 14(6), 5–7. https://doi.org/10.38035/JMPIS
Mulyati, Y., Subing, H. J. T., Fathonah, A. N., & Prameela, A. (2019). Effect of profitability, leverage and company size on tax avoidance. International Journal of Innovation, Creativity and Change, 6(8), 26–35.
Murkana & Putra. (2018). Analisis Faktor Yang Mempengaruhi Praktek Penghindaran Pajak Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017. Profita: Komunikasi Ilmiah Dan Perpajakan, 11(2), 201–217. http://publikasi.mercubuana.ac.id/index.php/profita
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Octaviana et al. (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, 2018, 150–158.
Oktamawati, M. (2017). Pengaruh Karakter Eksekutif, Komite Audit, Ukuran Perusahaan, Leverage, Pertumbuhan Penjualan, Dan Profitabilitas Terhadap Tax Avoidance. Jurnal Akuntansi Bisnis, 15(1), 23–40. https://doi.org/10.24167/JAB.V15I1.1349
Oktaviyani, R., & Munandar, A. (2017). Effect of Solvency, Sales Growth, and Institutional Ownership on Tax Avoidance with Profitability as Moderating Variables in Indonesian Property and Real Estate Companies. Binus Business Review, 8(3), 183. https://doi.org/10.21512/bbr.v8i3.3622
Prabandaru, A. (2018). Ketentuan anti tax avoidance. Klikpajak.Id. https://klikpajak.id/blog/5-ketentuan-anti-tax-avoidance/
Prabowo, A. A., & Sahlan, R. N. (2021). Pengaruh Profitabilitas, Leverage, Dan Capital Intensity Terhadap Penghindaran Pajak Dengan Ukuran Perusahaan Sebagai Variabel (Moderating). Media Akuntansi Perpajakan, 6(2), 55–74.
Prasetyo. (2019). Bentoel Didera Rugi Menahun Hingga Tudingan Memanfaatkan Celah Pajak dan Cukai. Kontan.Co.Id. https://insight.kontan.co.id/news/bentoel-didera-rugi-menahun-hingga-tudingan-memanfaatkan-celah-pajak-dan-cukai
Rodriguez and Arias. (2012). Do Business Characteristics Determine an Effective Tax Rate? The Chinese Economy, 45, 60–83.
Sari, L. I. (2019). Analisis Pengaruh Return On Assets, Debt To Equity Ratio, Debt To Assets Ratio, Current Ratio Dan Financial Lease Terhadap Tax Avoidance Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2017. Jurnal Sains, Akuntansi Dan Manajemen, 1(1), 301–336.
Silaban. (2020). The Effect of Profitability and Laverage On Tax Avoidance With company Size As A Moderating Variable(Empirical Study on Property, Real Estate, and Building Construction Companies listed on the Indonesia Stock Exchange 2013-2018). EPRA International Journal of Research & Development (IJRD), 7838(September), 489–499. https://doi.org/10.36713/epra5222
Subagiastra et al. (2016). Pengaruh Profitabilitas,Kepemilikan Keluarga dan Good Corporate Governance Terhadap Penghindaran Pajak (Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia). Jurnal Ilmiah Akuntansi, 1(2), 167–193. https://doi.org/10.23887/jia.v1i2.9994
Sugiyono. (2018). Metode Penelitian Kuanitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Taylor, P. (2013). ’What do we know about the role of financial reporting in debt contracting and debt covenants? Accoutiting and Business Research, 43.
Uliandari, P. D., Juitania, & Purwasih, D. (2021). Pengaruh Intensitas Aset Tetap Dan Sales Growth Terhadap Tax Avoidance Dengan Ukuran Perusahaan Sebagai Variabel Moderasi. Webinar Nasional & Call For Paper: “How To Start Your Business As Beginner", 1(1), 1–21.
Utomo, A. B., & Fitria, G. N. (2021). Ukuran Perusahaan Memoderasi Pengaruh Capital Intensity dan Profitabilitas Terhadap Agresivitas Pajak. Esensi: Jurnal Bisnis Dan Manajemen, 10(2), 231–246. https://doi.org/10.15408/ess.v10i2.18800
Wahyuni et al. (2019). The Effect of Business Strategy, Leverage, Profitability and Sales Growth on Tax Avoidance. Indonesian Management and Accounting Research, 16(2), 66. https://doi.org/10.25105/imar.v16i2.4686
Waluyo, W. (2019). the Effect of Good Corporate Governance on Tax Avoidance: Empirical Study of the Indonesian Banking Company. The Accounting Journal of Binaniaga, 2(02), 1–10. https://doi.org/10.33062/ajb.v2i02.92
Winarno. (2017). Analisis Ekonometrika dan Statistika dengan Eviews (5th ed.). UPP STIM YKPN.
Yuni dan Setiawan. (2019). Pengaruh Corporate Governance dan Profitabilitas terhadap Penghindaran Pajak dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi, 29(1), 128. https://doi.org/10.24843/eja.2019.v29.i01.p09
Yustrianthe dan Fatniasih. (2020). Pengaruh Pertumbuhan Penjualan,Leverage dan Profitabilitas terhadap Tax Avoidance (Pada perusahaan manufaktur yang terdaftar di BEI periode 2015-2019). Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 5(2), 364–382
Amalia, D. (2021). Pengaruh Likuiditas, Leverage Dan Intensitas Aset Terhadap Agresivitas Pajak. KRISNA: Kumpulan Riset Akuntansi, 12(2), 232–240. https://doi.org/10.22225/kr.12.2.1596.232-240
Andesto. (2017). Akuntansi Keuangan Kontemporer. In Akuntansi Keuangan Kontemporer (p. 17). Biro Bahan Ajar E-learning dan MKCU. http://pbael.mercubuana.ac.id/
Anggoro, S. T., & Septiani, A. (2015). Analisis Pengaruh Perilaku Penghindaran Pajak Terhadap Nilai Perusahaan Dengan Transparansi Sebagai Variabel Moderating. Analisis Pengaruh Perilaku Penghindaran Pajak Terhadap Nilai Perusahaan Dengan Transparansi Sebagai Variabel Moderating, 4(4), 437–446.
Astuti and Aryani. (2017). Tren Penghindaran Pajak Perusahaan Manufaktur Di Indonesia Yang Terdaftar Di Bei Tahun 2001-2014. Jurnal Akuntansi, 20(3), 375–388. https://doi.org/10.24912/ja.v20i3.4
Darsani, & Sukartha. (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
Dewi & Trisnawati. (2021). Pengaruh Konservatisme Akuntansi , Intensitas Aset Tetap , Profitabilitas , dan Leverage Terhadap Tax Avoidance ( Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019 ). 393–405.
Dewinta & Setiawan. (2016). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Leverage, Dan Pertumbuhan Penjualan Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 14(3), 1584–1615.
Ermad et al. (2021). Impact of Corporate Governance , Financial Leverage , and Sales Growth on Tax Avoidance of Manufacturing Sector Companies Listed on the Indonesia Stock Exchange. BISMA Cendekia, 1(2), 46–53.
Faradia, L., & Ernandi, H. (2021). The Effect Of Return On Asset, Company Age, And Sales Growth On Tax Avoidance With Company Size As A Moderating Variable. Academia Open, 5. https://doi.org/10.21070/acopen.5.2021.2174
Fatimah et al. (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
Fuad, K. (2019). Sudut Pandang Masyarakat Tentang Tingkat Kepatuhan Pajak Di Jepara. Jurnal Profita, 12(3), 378. https://doi.org/10.22441/profita.2019.v12.03.002
Gebhart, M. . (2017). Anzeige von Measuring Corporate Tax Avoidance – An Analysis of Different Measures _ Junior Management Science.pdf. 2(2), 43–60.
Gresnews. (2013). Indofood Sukses Makmur Kalah di Peninjauan Kembali MA. https://www.gresnews.com/berita/ekonomi/81932-indofood-sukses-makmur-kalah-di-peninjauan-kembali-ma/
Hadi, S. M. (2017). Aplikasi dan Interpretasi Regresi OLS. 24.
Hanlon & Heitzman. (2010). Tinjauan penelitian pajak. Jurnal Akuntansi Dan Ekonomi, 50, 127–178.
Harahap, R. (2021). Analysis of the Effect of Institutional Ownership Profitability , Sales Growth and Leverage on Tax Avoidance in Construction Subsector Companies. 5010–5018.
Hidayat, W. W. (2018). Pengaruh profitabilitas,leverage dan pertumbuhan penjualan terhadap penghindaran pajak?: studi kasus perusahaan manufaktur di Indonesia. Jurnal Riset Manajemen Dan Bisnis, 3(1).
Hutapea, I. V. R., & Herawaty, V. (2020). Pengaruh Manajemen Laba, Leverage dan Profitabilitas terhadap Tax Avoidance dengan Ukuran Perusahaan sebagai Variabel Moderasi. Prosiding Seminar Nasional Pakar Ke 3, 1–10.
Ismawati, Y. I., & Lutfillah, N. Q. (2019). Determinant Tax Avoidance. Research In Management and Accounting, 2(2), 76–86. https://doi.org/10.33508/rima.v2i2.2604
Jamaludin, A. (2020). Pengaruh Profitabilitas (Roa), Leverage (Ltder) Dan Intensitas Aktiva Tetap Terhadap Penghindaran Pajak (Tax Avoidance) Pada Perusahaan Subsektor Makanan Dan Minuman Yang Terdaftar Di Bei Periode 2015-2017. Eqien: Jurnal Ekonomi Dan Bisnis, 7(1), 85–92. https://doi.org/10.34308/eqien.v7i1.120
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Kuncoro dan Hardani. (2013). Metode riset untuk bisnis dan ekonomi. Erlangga.
Lubis. (2020). Faktor-faktor yang mempengaruhi Penghindaran Pajak. Jurnal Bisnis Dan Ekonomi (JBE), 2(2), 154–170.
Madya, E. (2021). Pengaruh Return on Asset, Leverage, dan Ukuran Perusahaan Terhadap Tax Avoidance. YUME (Jurnal of Management), 4(2)(2), 293–305. https://doi.org/10.37531/yum.v11.75
Maharani and Baroroh. (2019). Accounting Analysis Journal The Effects of Leverage, Executive Characters, and Institutional Ownership to Tax Avoidance With Political Connection as Moderation ARTICLE INFO ABSTRACT. Accounting Analysis Journal, 8(2), 81–87. https://doi.org/10.15294/aaj.v8i2.30039
Mailia and Apollo, A. (2020). Pengaruh profitabilitas, ukuran perusahaan dan capital intensity terhadap tax avoidance. 14(6), 5–7. https://doi.org/10.38035/JMPIS
Mulyati, Y., Subing, H. J. T., Fathonah, A. N., & Prameela, A. (2019). Effect of profitability, leverage and company size on tax avoidance. International Journal of Innovation, Creativity and Change, 6(8), 26–35.
Murkana & Putra. (2018). Analisis Faktor Yang Mempengaruhi Praktek Penghindaran Pajak Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017. Profita: Komunikasi Ilmiah Dan Perpajakan, 11(2), 201–217. http://publikasi.mercubuana.ac.id/index.php/profita
Mustami. (2014). Coca-Cola diduga akali setoran pajak. Kompas.Com. https://money.kompas.com/read/2014/06/13/1135319/Coca-Cola.Diduga.Akali.Setoran.Pajak
Octaviana et al. (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, 2018, 150–158.
Oktamawati, M. (2017). Pengaruh Karakter Eksekutif, Komite Audit, Ukuran Perusahaan, Leverage, Pertumbuhan Penjualan, Dan Profitabilitas Terhadap Tax Avoidance. Jurnal Akuntansi Bisnis, 15(1), 23–40. https://doi.org/10.24167/JAB.V15I1.1349
Oktaviyani, R., & Munandar, A. (2017). Effect of Solvency, Sales Growth, and Institutional Ownership on Tax Avoidance with Profitability as Moderating Variables in Indonesian Property and Real Estate Companies. Binus Business Review, 8(3), 183. https://doi.org/10.21512/bbr.v8i3.3622
Prabandaru, A. (2018). Ketentuan anti tax avoidance. Klikpajak.Id. https://klikpajak.id/blog/5-ketentuan-anti-tax-avoidance/
Prabowo, A. A., & Sahlan, R. N. (2021). Pengaruh Profitabilitas, Leverage, Dan Capital Intensity Terhadap Penghindaran Pajak Dengan Ukuran Perusahaan Sebagai Variabel (Moderating). Media Akuntansi Perpajakan, 6(2), 55–74.
Prasetyo. (2019). Bentoel Didera Rugi Menahun Hingga Tudingan Memanfaatkan Celah Pajak dan Cukai. Kontan.Co.Id. https://insight.kontan.co.id/news/bentoel-didera-rugi-menahun-hingga-tudingan-memanfaatkan-celah-pajak-dan-cukai
Rodriguez and Arias. (2012). Do Business Characteristics Determine an Effective Tax Rate? The Chinese Economy, 45, 60–83.
Sari, L. I. (2019). Analisis Pengaruh Return On Assets, Debt To Equity Ratio, Debt To Assets Ratio, Current Ratio Dan Financial Lease Terhadap Tax Avoidance Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2017. Jurnal Sains, Akuntansi Dan Manajemen, 1(1), 301–336.
Silaban. (2020). The Effect of Profitability and Laverage On Tax Avoidance With company Size As A Moderating Variable(Empirical Study on Property, Real Estate, and Building Construction Companies listed on the Indonesia Stock Exchange 2013-2018). EPRA International Journal of Research & Development (IJRD), 7838(September), 489–499. https://doi.org/10.36713/epra5222
Subagiastra et al. (2016). Pengaruh Profitabilitas,Kepemilikan Keluarga dan Good Corporate Governance Terhadap Penghindaran Pajak (Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia). Jurnal Ilmiah Akuntansi, 1(2), 167–193. https://doi.org/10.23887/jia.v1i2.9994
Sugiyono. (2018). Metode Penelitian Kuanitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Taylor, P. (2013). ’What do we know about the role of financial reporting in debt contracting and debt covenants? Accoutiting and Business Research, 43.
Uliandari, P. D., Juitania, & Purwasih, D. (2021). Pengaruh Intensitas Aset Tetap Dan Sales Growth Terhadap Tax Avoidance Dengan Ukuran Perusahaan Sebagai Variabel Moderasi. Webinar Nasional & Call For Paper: “How To Start Your Business As Beginner", 1(1), 1–21.
Utomo, A. B., & Fitria, G. N. (2021). Ukuran Perusahaan Memoderasi Pengaruh Capital Intensity dan Profitabilitas Terhadap Agresivitas Pajak. Esensi: Jurnal Bisnis Dan Manajemen, 10(2), 231–246. https://doi.org/10.15408/ess.v10i2.18800
Wahyuni et al. (2019). The Effect of Business Strategy, Leverage, Profitability and Sales Growth on Tax Avoidance. Indonesian Management and Accounting Research, 16(2), 66. https://doi.org/10.25105/imar.v16i2.4686
Waluyo, W. (2019). the Effect of Good Corporate Governance on Tax Avoidance: Empirical Study of the Indonesian Banking Company. The Accounting Journal of Binaniaga, 2(02), 1–10. https://doi.org/10.33062/ajb.v2i02.92
Winarno. (2017). Analisis Ekonometrika dan Statistika dengan Eviews (5th ed.). UPP STIM YKPN.
Yuni dan Setiawan. (2019). Pengaruh Corporate Governance dan Profitabilitas terhadap Penghindaran Pajak dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi, 29(1), 128. https://doi.org/10.24843/eja.2019.v29.i01.p09
Yustrianthe dan Fatniasih. (2020). Pengaruh Pertumbuhan Penjualan,Leverage dan Profitabilitas terhadap Tax Avoidance (Pada perusahaan manufaktur yang terdaftar di BEI periode 2015-2019). Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 5(2), 364–382
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2022-09-24
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Sriyono, S., & Andesto, R. . (2022). The Effect Of Profitability, Leverage And Sales Growth On Tax Avoidance With The Size Of The Company As A Moderation Variable. Dinasti International Journal of Management Science, 4(1), 112–126. https://doi.org/10.31933/dijms.v4i1.1408
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