PENGARUH PROFITABILITAS, INTENSITAS MODAL, DAN INTENSITAS PERSEDIAAN TERHADAP PENGHINDARAN PAJAK

Authors

  • Margaretha Amandha Cahyamustika
  • Rachmawati Meita Oktaviani Prodi Akuntansi Universitas Stikubank Semarang

Keywords:

Tax avoidance, Profitability, Capital Intensity, Inventory Intensity

Abstract

Because tax money is so vital to a state's budget, tax policy has taken on new significance.. Tax avoidance refers to measures made by filers to reduce their taxable income. This study uses a five-year data set (2018-2022) to examine how companies in the consumer non-cyclical sector of the IDX fare in terms of tax avoidance in relation to their profitability, capital intensity, and inventory intensity. In this research, 180 samples were chosen through the purposive sampling method, applying specific criteria for sample selection. Quantitative analysis is conducted by employing multiple linear regression analysis. The research findings indicate that there is a negative influence between profitability and tax avoidance, a positive influence between capital intensity and tax avoidance, and no influence between inventory intensity and tax avoidance.

Keywords: Tax avoidance; Profitability; Capital Intensity; Inventory Intensity

Downloads

Download data is not yet available.

References

Amri, S. A., & Subadriyah. (2023). Pengaruh Capital Intensity, Inventory Intensity Dan Sales Growth Terhadap Tax Avoidance. 6(1), 20231096. https://ejournal.stiedewantara.ac.id/index.php/JAD/article/view/

Andhari, P. A. S. ., & Sukartha, I. . (2017). Pengaruh Pengungkapan Corporate Social Responsibility, Profitabilitas, Inventory Intensity, Capital Intensity Danleverage Pada Agresivitas Pajak. E-Jurnal Akuntansi Universitas Udayana, 18.3(2017), 2115–2142.

Bornman, M., & Ramutumbu, P. (2019). A conceptual framework of tax knowledge. Meditari Accountancy Research, 27(6), 823–839. https://doi.org/10.1108/MEDAR-09-2018-0379

Christina, M. W., & Wahyudi, I. (2022). Pengaruh intensitas modal, intensitas persediaan, pertumbuhan penjualan dan profitabilitas terhadap agresivitas pajak. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 4(11), 5076–5083. https://doi.org/10.32670/fairvalue.v4i11.1858

Debora, D., & Joni, E. (2021). Faktor-Faktor Yang Memengaruhi Penghindaran Pajak Perusahaan Manufaktur Di Bursa Efek Indonesia. E-Jurnal Akuntansi Tsm, 1(4), 349–362. http://jurnaltsm.id/index.php/EJATSM

Dewi, A. A. K., & Oktaviani, R. M. (2022). Pengaruh profitabilitas, capital intensity, dan leverage terhadap agresifitas pajak pada perusahaan perbankan yang terdaftar di BEI tahun 2016-2020. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 4(12), 5496–5505. https://doi.org/10.32670/fairvalue.v4i12.2046

Dewinta, I., & Setiawan, P. (2016). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Leverage, Dan Pertumbuhan Penjualan Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 14(3), 1584–1615.

Dwiyanti, I. A. I., & Jati, I. K. (2019). Pengaruh Profitabilitas, Capital Intensity, dan Inventory Intensity pada Penghindaran Pajak. E-Jurnal Akuntansi, 27, 2293. https://doi.org/10.24843/eja.2019.v27.i03.p24

Hidayah, O. N., Masitoh, E., & Dewi, R. R. (2020). Faktor-Faktor Yang Mempengaruhi Tax Avoidance Pada Perusahaan Pertambangan Di BEI. Jurnal Akuntansi Unihaz, 3(1), 66–79. www.idx.co.id

Hidayat, A. T., & Fitria, E. F. (2018). Pengaruh Capital Intensity, Inventory Intensity, Profitabilitas dan Leverage Terhadap Agresivitas Pajak. Eksis: Jurnal Riset Ekonomi Dan Bisnis, 13(2), 157–168. https://doi.org/10.26533/eksis.v13i2.289

Hitijahubessy, W. I., Sulistiyowati, S., & Rusli, D. (2022). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan terhadap Tax Avoidance pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2017-2020. Jurnal STEI Ekonomi, 31(02), 01–10. https://doi.org/10.36406/jemi.v31i02.676

Ivena, F., & Handayani, S. (2022). Pengaruh Inventory Intensity, Leverage, dan Profitabilitas Terhadap Tax Avoidance. JACFA Journal Advancement Center for Finance and Accounting, 01(January 2021), 86–102. http://journal.jacfaa.id/index.php

Juliana, D., Arieftiara, D., & Nugraheni, R. (2020). Pengaruh Intensitas Modal, Pertumbuhan Penjualan,Dan Csr Terhadap Penghindaran Pajak. PROSIDING BIEMA Business Management, Economic, and Accounting National Seminar, 1, 1257–1271.

Kartika, S. E., Puspitasari, W., & Khoriah, D. M. (2023). Pengaruh Profitabilitas, Ukuran Perusahaan, dan Analisa Good Corporate Governance Terhadap Tax Avoidance. Jurnal Mutiara Ilmu Akuntansi (JUMIA), 1(2), 86–104. https://ejurnal.stie-trianandra.ac.id/index.php/jumia/article/view/1142

Kolina, C., & Halim, C. P. (2022). Pengaruh Intensitas Modal Dan Leverage Terhadap Penghindaran Pajak Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia. Prosiding National Seminar on Accounting …, 1, 21–32. https://journal.ukmc.ac.id/index.php/pnsoa/article/view/626%0Ahttps://journal.ukmc.ac.id/index.php/pnsoa/article/download/626/578

Maharani, B. C. (2018). The influence of leverage, inventory intensity and profitability on tax avoidance. http://search.ebscohost.com/login.aspx?direct=true&db=sph&AN=119374333&site=ehost-live&scope=site%0Ahttps://doi.org/10.1016/j.neuron.2018.07.032%0Ahttp://dx.doi.org/10.1016/j.tics.2017.03.010%0Ahttps://doi.org/10.1016/j.neuron.2018.08.006

Maharani, I. G. A. C., & Suardana, K. A. (2014). Pengaruh Corporate Governance , Profitabilitas Dan Karakteristik Eksekutif Pada Tax Avoidance Perusahaan Manufaktur. 2, 525–539.

Marfiana, A., & Putra, Y. P. M. (2021). The Effect of Employee Benefit Liabilities, Sales Growth, Capital Intensity, and Earning Management on Tax Avoidance. Jurnal Manajemen STIE Muhammadiyah Palopo, 7(1), 16. https://doi.org/10.35906/jm001.v7i1.718

Maulana, T., Putri, A. A., & Marlina, E. (2021). Pengaruh Capital Intensity Dan Inventory Intensity. Pengaruh Capital Intensitydan Inventory Intensityterhadap Penghindaran Pajak, 17, 48–60.

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.

Mustika. (2017). Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Profitabilitas, Leverage, Capital Intensity dan Kepemilikan Keluarga terhadap Agresivitas Pajak (Studi Empiris pada Perusahaan Pertambangan dan Pertanian yang Terdaftar di Bursa Efek Indonesia P. Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 4(1), 1886–1900. https://www.neliti.com/publications/118444/pengaruh-corporate-social-responsibility-ukuran-perusahaan-profitabilitas-levera#cite

Nihayah, S. Z., & Oktaviani, R. M. (2022). Pengaruh Kualitas Audit, Kompensasi Rugi Fiskal, Dan Pertumbuhan Aset Terhadap Tax Avoidance. Jurnal GeoEkonomi, 13(1), 55–66. https://doi.org/10.36277/geoekonomi.v13i1.180

Noviyani, E., & Muid, D. (2019). Pengaruh Return on Assets, Leverage, Ukuran Perusahaan, Intensitas Aset Tetap, dan Kepemilikan Institusional terhadap Penghindaran Pajak. Diponegoro Journal of Accounting, 8(3), 1–11.

Nugraha, M. I., & Mulyani, S. D. (2019). Peran Leverage Sebagai Pemediasi Pengaruh Karakter Eksekutif, Kompensasi Eksekutif, Capital Intensity, Dan Sales Growth Terhadap Tax Avoidance. Jurnal Akuntansi Trisakti, 6(2), 301–324. https://doi.org/10.25105/jat.v6i2.5575

Nugrahadi, E. W., & Rinaldi, M. (2021). The Effect of Capital Intensity and Inventory Intensity on Tax Avoidance at Food and Beverage Subsector Companies Listed on the Indonesia Stock Exchange (IDX). Proceedings of the International Conference on Strategic Issues of Economics, Business and, Education (ICoSIEBE 2020), 163(ICoSIEBE 2020), 221–225. https://doi.org/10.2991/aebmr.k.210220.039

Nugrahitha, I. M. A., & Suprasto, H. B. (2018). Pengaruh Profitabilitas, Leverage, Corporate Governance, dan Karakter Eksekutif pada Tax Avoidance. E-Jurnal Akuntansi, 22(36), 2016. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/36896

Nursari, D. M., & Nazir, N. (2020). Pengaruh Profitabilias, Leverage, Capital Intensity, dan Inventory Intensity terhadap Tax Avoidance. Jurnal Ekonomi Trisakti, 3(1), 1889–1898. http://eprints.umm.ac.id/59054/

Puspita, A. A. S. D., & Ismail, H. (2018). Pengaruh roa , size, capital intensity, dan inventory intensity terhadap tax avoidance pada perusahaan manufaktur yang terdaftar di bei tahun 2014-2016. Jurnal Institut Bisnis Dan Informatika Kwik Kian Gie, 021.

Rahma, A. A., Pratiwi, N., Mary, H., & Indriyenni, I. (2022). Pengaruh Capital Intensity, Karakteristik Perusahaan, Dan CSR Disclosure Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur. Owner, 6(1), 677–689. https://doi.org/10.33395/owner.v6i1.637

Rosadani, N. S. P., & Wulandari, S. (2022). Pengaruh Capital Intensity, Ukuran Perusahaan Dan Sales Growth Terhadap Agresivitas Pajak. Prosiding National Seminar on Accounting, Finance, and Economics (NSAFE), 02(4), 1–12. http://repository.uph.edu/48993/

Sari, A. Y., & Kinasih, H. W. (2022). Pengaruh Profitabilitas, Leverage dan Kepemilikan Institusional terhadap Tax Avoidance. Prosiding FRIMA (Festival Riset Ilmiah Manajemen Dan Akuntansi), 10(3), 99–112. https://doi.org/10.55916/frima.v0i3.283

Sinaga, C. H., & Suardikha, I. M. S. (2019). Pengaruh Leverage dan Capital Intensity pada Tax Avoidance dengan Proporsi Komisaris Independen sebagai Variabel Pemoderasi. E-Jurnal Akuntansi, 27, 1. https://doi.org/10.24843/eja.2019.v27.i01.p01

Sitanggang, T., & Leusiana, S. (2023). The effect of profitability and capital intensity on tax avoidance. Eximia, 11, 78–87. https://doi.org/10.47577/eximia.v11i1.282

Widya, A., Yulianti, E., Oktapiani, M., Jannah, M., & Prasetya, E. R. (2020). Pengaruh Capital Intensity Dan Inventory Intensity Terhadap Tax Avoidance. E-Jurnal Universitas Pamulang, 1(1), 89–99. http://openjournal.unpam.ac.id/index.php/Proceedings/article/view/9945

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 Economics, 6(1), 13. https://doi.org/10.33019/ijbe.v6i1.391

Yulianty, A., Ermania Khrisnatika, M., & Firmansyah, A. (2021). Penghindaran Pajak Pada Perusahaan Pertambangan Di Indonesia: Profitabilitas, Tata Kelola Perusahaan, Intensitas Persediaan, Leverage. JURNAL PAJAK INDONESIA (Indonesian Tax Review), 5(1), 20–31. https://doi.org/10.31092/jpi.v5i1.1201

https://www.idx.co.id/id

https://britama.com/

https://djpb.kemenkeu.go.id/

Downloads

Published

2023-12-07

How to Cite

Amandha Cahyamustika, M., & Meita Oktaviani, R. . (2023). PENGARUH PROFITABILITAS, INTENSITAS MODAL, DAN INTENSITAS PERSEDIAAN TERHADAP PENGHINDARAN PAJAK. Jurnal GeoEkonomi, 15(1), 1–13. Retrieved from https://jurnal.fem.uniba-bpn.ac.id/index.php/geoekonomi/article/view/328

Issue

Section

Articles

Most read articles by the same author(s)