Pengaruh Profitabilitas, Leverage, Dan Ukuran Perusahaan Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2017- 2021)
DOI:
https://doi.org/10.22441/jies.v12i2.23486Abstrak
Penelitian ini bertujuan untuk mengetahui dan menganalisis Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Penghindaran Pajak. Objek penelitian ini adalah perusahaan sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2017 - 2021. Penentuan sampel menggunakan metode purposive sampling. Penelitian ini menggunakan sampel sebanyak 30 perusahaan dengan periode 5 tahun. Analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi linear berganda dengan bantuan program aplikasi SPSS versi 26. Hasil penelitian ini menunjukkan bahwa variabel profitabilitas dan ukuran perusahaan berpengaruh negatif terhadap penghindaran pajak. Sedangkan leverage tidak berpengaruh terhadap penghindaran pajak.
Kata kunci: Penghindaran Pajak, Profitabilitas, Leverage, Ukuran Perusahaan.
Unduhan
Referensi
Aini Hidayatul, & Andi Kartika (2020). Pengaruh Profitabilitas, Leverage, Komisaris Independen, Ukuran Perusahaan dan Capital Intensity Terhadap Penghindaran Pajak, JURNAL ILMIAH KOMPUTERISASI AKUNTANSI, 15(1), 61 – 73.
Anasta, Lawe. 2021. “Pengaruh Sales Growth, Profitabilitas Dan Capital Intensity Terhadap Tax Avoidance.” Jurnal Ilmiah Gema Ekonomi 11(1): 1803–11.
Cahya Dewanti, I. G. A. D., & Sujana, I. K. (2019). Pengaruh Ukuran Perusahaan, Corporate Social Responsibility, Profitabilitas dan Leverage pada Tax Avoidance. E-Jurnal Akuntansi, 377. https://doi.org/10.24843/eja.2019.v28.i01.p15
Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2008). Long-run corporate tax avoidance. Accounting Review, 83(1), 61–82.
https://doi.org/10.2308/accr.2008.83.1.61
Hermawan, S., Sudradjat, S., & Amyar, F. (2021). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Terhadap Tax Avoidance Perusahaan Property dan Real Estate. Jurnal Ilmiah Akuntansi Kesatuan, 9(2), 359–372. https://doi.org/10.37641/jiakes.v9i2.873
Fitria, Giawan Nur, and Riaty Handayani. 2019. “Tax Avoidance: Studi Empiris Pada Perusahaanmanufaktur Sektor Barang Konsumsi Di Indonesia.” Monex : Journal Research Accounting Politeknik Tegal 8(1): 251.
Jensen, M. C., & Meckling, W. H. (1976). Managerial behavior, agency costs and ownership structure. Journal of Financial Economics. https://doi.org/DOI: 10.1016/0304-405X(76)90026-X
Kasmir. 2017. Analisis Laporan Keuangan. Jakarta: PT Raja Grafindo Persada Group
Mahdiana, M. Q., & Amin, M. N. (2020). PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN SALES GROWTH
TERHADAP TAX AVOIDANCE. Jurnal Akuntansi Trisakti, 7(1), 127–138. https://doi.org/10.25105/jat.v7i1.6289
Permata, A. D., Nurlaela, S., & Wahyuningsih, E. M. (2018). Pengaruh Size, Age, Profitability, Leverage dan Sales Growth Terhadap Tax Avoidance. Jurnal Akuntansi Dan Pajak, 19(1), 10. https://doi.org/10.29040/jap.v19i1.171
Saputra, Vanessa. 2022. “Pengaruh Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020.” Global Accounting : Jurnal Akuntansi 1(2): 439–50.
https://jurnal.buddhidharma.ac.id/index.php/ga/article/view/1239.
Sari, N., Luthan, E., & Syafriyeni, N. (2020). Pengaruh Profitabilitas, Leverage, Komisaris Independen, Kepemilikan Institusional, dan Ukuran Perusahaan terhadap Penghindaran Pajak pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2014-2018. Jurnal Ilmiah Universitas Batanghari Jambi, 20(2), 376. https://doi.org/10.33087/jiubj.v20i2.913
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Author(s) Rights
As a journal author, you have rights for a large range of uses of your article, including use by your employing institute or company. These Author rights can be exercised without the need to obtain specific permission. Authors publishing in Jurnal Ilmu Ekonomi dan Sosial (JIES) journals have wide rights to use their works for teaching and scholarly purposes without needing to seek permission, including use for classroom teaching by Author or Author's institution and presentation at a meeting or conference and distributing copies to attendees; use for internal training by author's company; distribution to colleagues for their research use; use in a subsequent compilation of the author's works; inclusion in a thesis or dissertation; reuse of portions or extracts from the article in other works (with full acknowledgment of final article); preparation of derivative works (other than commercial purposes) (with full acknowledgment of final article); voluntary posting on open web sites operated by author or author’s institution for scholarly purposes (should follow CC by SA License).
Authors can copy and redistribute the material in any medium or format, as well as remix, transform, and build upon the material for any purpose, even commercially, but they must give appropriate credit (cite to the article or content), provide a link to the license, and indicate if changes were made. If you remix, transform or build upon the material, you must redistribute your contributions under the same license as the original.
Retained Rights/Terms and Conditions
Although authors are permitted to re-use all or portions of the Work in other works, this does not include granting third-party requests for reprinting, republishing, or other types of re-use.
Copyright Transfer Agreement (for Publishing)
The Authors submitting a manuscript do so on the understanding that if accepted for publication, copyright publishing of the article shall be assigned/transferred to Jurnal Ilmu Ekonomi dan Sosial (JIES) of Universitas Mercu Buana as Publisher of the journal. Upon acceptance of an article, authors will be asked to complete a 'Copyright Transfer Agreement' (see more information on this). An e-mail will be sent to the corresponding author confirming receipt of the manuscript together with a 'Copyright Transfer Agreement' form by the online version of this agreement.
Jurnal Ilmu Ekonomi dan Sosial (JIES) of Universitas Mercu Buana, the Editors and the Advisory Editorial Board make every effort to ensure that no wrong or misleading data, opinions or statements be published in the journal. In any way, the contents of the articles and advertisements published in the Jurnal Ilmu Ekonomi dan Sosial (JIES) are sole and exclusive responsibility of their respective authors and advertisers.
Remember, even though we ask for a transfer of copyright, our journal authors retain (or are granted back) significant scholarly rights as mention before.
The Copyright Transfer Agreement (CTA) Form can be downloaded here:
[Copyright Transfer Agreement (CTA) Form Jurnal Ilmu Ekonomi dan Sosial (JIES)]
The copyright form should be signed electronically and send to the Editorial Office in the form of original e-mail below:
Editorial Office of Jurnal Ilmu Ekonomi dan Sosial (JIES)
Pusat Penelitian Universitas Mercu Buana Jakarta, Gedung D Lantai 1,
Jalan Meruya Selatan No. 01, Kembangan, Jakarta Barat 11650.
Phone 021-5840816 Extention 3451 Fax. 021-5840813.
Homepage : http://www.mercubuana.ac.id Email : [email protected].
All off articles in the Jurnal Ilmu Ekonomi dan Sosial (JIES) are licensed under CC BY-SA
Jurnal Ilmu Ekonomi dan Sosial (JIES) and the article sare licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
