Pengaruh Profitabilitas, Leverage, dan Kepemilikan Institusional Terhadap Tax Avoidance

Authors

  • Yusarisna Sofiani Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Dian Nuswantoro Semarang
  • Ririh Dian Pratiwi Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Dian Nuswantoro Semarang

Abstract

Tax avoidance is a strategy to legally minimize the tax burden by taxpayers. This practice is mostly carried out by various types of companies, including companies in the mining sector. There are several factors that influence a company's practice of tax avoidance, including the level of profitability, leverage, and institutional ownership. The research was conducted in the 2015-2020 period. The independent variables as predictors in this study were profitability, leverage, and institutional ownership as independent variables and tax avoidance as the dependent variable. Samples were taken by considering various criteria and obtained the number of observations of 47 companies. The data used comes from the company's financial statements. The data were analyzed using multiple linear regression analysis with the help of SPSS version 25. The results of the study concluded that only the profitability variable had an effect on tax avoidance.  Tax avoidance adalah sebuah strategi untuk meminimalkan beban pajak oleh wajib pajak seacara legal. Praktik ini banyak dilakukan oleh berbagai jenis perusahaan, termasuk perusahaan sector pertambangan. Terdapat beberapa faktor yang mempengaruhi suatu perusahaan dalam melakukan praktik tax avoidance, diantaranya adalah tingkat profitabilitas, leverage, dan kepemilikan institusional. Penelitian dilakukan pada periode 2015- 2020. Variabel bebas sebagai prediktor dalam penelitian ini profitabilitas, leverage, dan kepemilikan institusional sebagai variabel bebas dan tax avoidance sebagai variabel terikat. Sampel diambil dengan mempertimbangkan berbagai kriteria dan diperoleh jumlah observasi  47 perusahaan. Data yang digunakan bersumber dari laporan keuangan perusahaan.. Data dianalisis dengan analisis regresi linier berganda dengan bantuan SPSS versi 25. Hasil penelitian menyimpulkan bahwa hanya variable profitabilitas yang berpengaruh terhadap tax avoidance.Keywords:profitability, leverage, institutional ownership, tax avoidance

References

Arianandini, P. W., & Ramantha, I. W. (2018). Pengaruh Profitabilitas, Leverage, dan Kepemilikan Institusional Pada Tax Avoidance. E-Jurnal Akuntansi, 22, 2088.

Brigham, E. F., & Houston, J. F. (2015). Fundamental of Financial Management. Chengage Learning.

Chang, J. C., & Sun, H. L. (2010). Does the disclosure of corporate governance structures affect firms’ earnings quality? Review of Accounting and

Finance, 9(3), 212–243. https://doi.org/10.1108/14757701011068048

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

Dessy, Kamaludin, & Nikmah. (2018). Pengaruh Pengungkapan Corporate Social Responsibility, Preferensi Resiko Eksekutif dan Capital Intensity Terhadap Tax Avoidance Perusahaan Sektor Pertanian Dan Pertambangan Yang Terdaftar di BEI. Fairness, 8(2), 153–170.

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

Dhypalonika, M. R. (2018). Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Profitabilitas, Leverage, dan Komisaris Independen Terhadap Tax Avoidance Pada Industry Perbankan. STIE Perbanas Surabaya.

Eskandar, H., & Ebrahimi, P. (2020). Tax Avoidance and Institutional Ownership : Active vs . Passive Ownership. International Journal of Finance and Managerial Accounting, 5(17), 95–106.

Fiandri, K. A., & Muid, D. (2017). Pengaruh Kepemilikan Institusional Dan Ukuran Perusahaan Terhadap Tax Avoidance Dengan Kinerja Keuangan Sebagai Variabel Mediasi Padaperusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesiatahun 2011 – 2014. Diponegoro Journal of Accounting, 6(2), 31–43.

Ganiswari, R. A. (2019). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Dan Capital Intensity Terhadap Tax Avoidance (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017). Jurnal Akuntansi Universitas Muhammadiyah Surakarta, 1–15.

Ghozali, I., & Chariri, A. (2014). Teori Akuntansi (4th ed.).

Hidayat, W. W. (2018). Pengaruh Profitabilitas, Leverage Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak. Jurnal Riset Manajemen Dan Bisnis (JRMB) Fakultas Ekonomi UNIAT, 3(1), 19–26.

Kemenkeu. (2019). APBN 2019. Kementrian Keuangan Repubik Indonesia.

Khan, M., Srinivasan, S., & Tan, L. (2017). Institutional ownership and corporate tax avoidance: New evidence. Accounting Review, 92(2), 101–122. https://doi.org/10.2308/accr-51529

Kimsen, K., Kismanah, I., & Masitoh, S. (2018). Profitability, Leverage, Size of Company Towards Tax Avoidance. JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 4(1), 29–36.

Kurniawan, S. (2019). 56 Usaha Tambang Gelapkan Pajak. Media Indonesia.

Merslythalia, R., & Lasmana, M. S. (2016). Pengaruh Kompetensi Eksekutif, Ukuran Perusahaan, Komisaris Independen, dan Kepemilikan Institusional Terhadap Tax Avoidance. Jurnal Ilmiah Akuntansi Dan Bisnis, 117.

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.

Nabilla, S. S., & ZulFikri, I. (2018). Pengaruh Risiko Perusahaan, Leverage (Debt To Equity Ratio) dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak (Tax Avoidance) (Studi Empiris pada Perusahaan Manufaktur subsektor makanan & minuman yang Terdaftar di BEI Tahun 2014-2017). Seminar Nasional Cendikiawan.

Nugrahitha, I. M. A., & Suprasto, H. B. (2018). Pengaruh Profitabilitas, Leverage, Corporate Governance, dan Karakter Eksekutif pada Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 22(3), 2016–2039.

Nursari, M., Diamonalisa, & Sukarmanto, E. (2016). Pengaruh Profitabilitas , Leverage , dan Kepemilikan Institusional terhadap Tax Avoidance ( Studi Empiris pada Perusahaan Kimia yang Terdaftar di Bursa Efek Indonesia ( BEI ) pada Periode Tahun 2009-2016 ). Prosiding Akuntansi, 3(2), 259–266.

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.

Pohan, C. A. (2013). Manajemen Perpajakan Strategi Perencanaan Pajak dan Bisnis. PT Gramedia Pustaka Utama.

Puspita, D., & Febrianti, M. (2017). Faktor-faktor yang memengaruhi penghindaran pajak pada perusahaan manufaktur di bursa efek Indonesia. Jurnal Bisnis Dan Akuntansi, 19(1), 38–46. https://doi.org/10.34208/jba.v19i1.63

Suarningrat, L. F., & Setiawan, P. E. (2014). Manajemen Pajak Sebagai Upaya Untuk Efisiensi Pajak Penghasilan Wajib Pajak Badan. E-Jurnal Akuntansi, 5(2), 291–306.

Sugianto. (2008). Pajak dan Retribusi Daerah (Pengelolaan Pemerintah Daerah Dalam Aspek Keuangan, Pajak dan Retribusi Daerah). PT Grasindo.

Wareza, M. (2019). Disebut Terlibat Transfer Pricing Adaro, Siapa Coaltrade? CNBC Indonesia.

Yulyanah, & Kusumastuti, S. Y. (2019). Tax Avoidance Pada Perusahaan Manufaktur Sektor Industri Barang Dan Konsumsi Sub Sektor Makanan Dan Minuman. Media Ekonomi, 27(1), 17–36.

Downloads

Published

2023-01-09

How to Cite

Sofiani, Y., & Pratiwi, R. D. (2023). Pengaruh Profitabilitas, Leverage, dan Kepemilikan Institusional Terhadap Tax Avoidance. Jurnal Ekonomi Dan Bisnis, 2(1), 12–22. Retrieved from https://publikasi.dinus.ac.id/index.php/JEKOBS/article/view/7491

Issue

Vol. 2 No. 1 (2023): Jurnal Ekonomi dan Bisnis

Section

Articles

License

Authors who publish with this journal agree to the following terms:
  1. The journal allow the authors to hold the copyright without restrictions and allow the authors to retain publishing rights without restrictions. 
  2. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  3. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  4. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
  5. Creative Commons License
    This work is licensed under a Creative Commons Attribution 4.0 International License.  Which means you are free to:
    • Adapt — remix, transform, and build upon the material for any purpose, even commercially.