PENGARUH RETURN ON ASET, CAPITAL INTENSITY, LEVERAGE DAN LIKUIDITAS TERHADAP PENGHINDARAN PAJAK PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur sektor Consumer Goods yang terdaftar di BEI Periode 2016-2019)

Listi Aisyah, Mohamad Zulman Hakim

Abstract


Abstrak

Penelitian ini dilakukan untuk mengetahui pengaruh Return On Asset (ROA), Capital Intensity, Leverage dan Likuiditas terhadap Penghindaran Pajak pada Sektor Consumer Goods yang terdaftar di Bursa Efek Indonesia (BEI). Periode waktu penelitian yang digunakan adalah 4 tahun yaitu periode 2016-2019. Teknik pengambilan sampel menggunakan teknik Purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh 10 perusahaan. Jenis Metode analisis yang digunakan adalah analisis regrensi data panel. Teknik analisis data menggunakan EViews 9.0. Hasil dari penelitian ini menyatakan Return On Asset (ROA) dan Leverage berpengaruh terhadap Penghindaran Pajak. Sedangkan Capital Intensity dan Likuiditas tidak berpengaruh terhadap Penghindaran Pajak.

Kata kunci: Return On Asset (ROA), Capital Intensity, Leverage dan Likuiditas

 

Abstract

This study was conducted to determine the effect of Return On Asset (ROA), Capital Intensity, Leverage and Liquidity on Tax Avoidance in the Consumer Goods Sector listed on the Indonesia Stock Exchange (BEI). The research time period used is 4 years, namely the 2016-2019 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria, 10 companies were obtained. The analysis method used is panel data regression analysis. The data analysis technique used EViews 9.0. The results of this study state that Return On Asset (ROA) and Leverage have an effect on Tax Avoidance. Meanwhile, Capital Intensity and Liquidity have no effect on Tax Avoidance.

Keyword: Return On Asset (ROA), Capital Intensity, Leverage and Liquidity


References


DAFTAR PUSTAKA

Ardyansah. (2014). Pengaruh Size, Leverage, Profitability, Capital Intensity Ratio dan Komisaris Independen Terhadap Effective Tax Rate (Etr). (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar Di BEI Selama Periode 2010-2012). The 1st Accounting And Busines, Faculty Of Economic University Of Diponegoro, Semarang.

Kasmir. (2016). “Analisa Laporan Keuangan” : Cetakan Ketujuh, Jakarta, PT. Raja Grafindo Persada.

Wiguna, I Putu P. dan I. K. Jati. (2017). Pengaruh Corporate Social Responsibility, Preferensi Risiko Eksekutif, dan Capital Intensity pada Penghindaran Pajak. E-Jurnal Akuntansi Universitas Udayana. Vol. 21, 418-446.

Dewinta, Setiwana. (2016). “Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Leverage dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak”, E-Jurnal Akuntansi ISSN : 2302- 8556, Volume 6.No.2, 2016, Fakultas Ekonomi dan Bisnis, Universitas Udayana, Bali.

Kurniasihh, Tommy dan Sari, Maria M Ratna. (2013). Pengaruh Return On Assets, Leverage, Corporate Governance, Ukuran Perusahaan, dan Kompensasi Rugi Fiskal Terhadap Tax Avoidance. Buletin Studi Ekonomi Universitas Udayana.

Siahaan, F. O. (2005). Faktor-Faktor yang Memengaruhi Perilaku Kepatuhan Tax Professional dalam Pelaporan Pajak Badan pada Perusahaan Industri Manufaktur di Surabaya. Tesis. Program Pasca Sarjana Universitas Airlangga.

Rodriguez, E., F. And Arias, A., M. (2013).“Do Business Characteristics Determine an Effective Tax Rate?”. The Chinese Economy, Vol. 45 No. 6.

Winarno, Wahyu Wing. (2015). Analisis Ekonometrika dan Statistika dengan Eviews, Edisi Empat. Yogyakarta: UPP STIM YKPN.

Https://Pajak.go.id/ Https://Ortax.go.id/

Abbas, D. S., Ismail, T., Taqi, M., & Yazid, H. (2022). THE IMPLEMENTATION OF A MANAGEMENT AUDITON HR RECRUITMENT TO ASSESS THE EFFECTIVENESS OF EMPLOYEE PERFORMANCE. Jurnal Riset Akuntansi Kontemporer, 14(2), 243-251.

Abbas, D. S., Ismail, T., Taqi, M., & Yazid, H. (2023). Determinant of company value: evidence manufacturing Company Indonesia. Calitatea, 24(192), 183-189.

Ariyana, A., Enawar, E., Ramdhani, I. S., & Sulaeman, A. (2020). The application of discovery learning models in learning to write descriptive texts. Journal of English Education and Teaching, 4(3), 401-412.

Astakoni, I. M. P., Sariani, N. L. P., Yulistiyono, A., Sutaguna, I. N. T., & Utami, N. M. S. (2022). Spiritual Leadership, Workplace Spirituality and Organizational Commitment; Individual Spirituality as Moderating Variable. ITALIENISCH, 12(2), 620-631.

Goestjahjanti, S. F., Novitasari, D., Hutagalung, D., Asbari, M., & Supono, J. (2020). Impact of talent management, authentic leadership and employee engagement on job satisfaction: Evidence from south east asian industries. Journal of Critical Reviews, 7(19), 67-88.

Gunawan, G. G., Wening, N., Supono, J., Rahayu, P., & Purwanto, A. (2021). Successful Managers and Successful Entrepreneurs as Head of Successful Families in Building a Harmonious Family. PSYCHOLOGY AND EDUCATION, 57(9), 4904-4913.

Hidayat, I., Ismail, T., Taqi, M., & Yulianto, A. S. (2022). Investigating In Disclosure Of Carbon Emissions: Influencing The Elements Using Panel Data. Jurnal Reviu Akuntansi dan Keuangan, 12(3), 721-732.

Immawati, S. A., & Rauf, A. (2020, March). Building satisfaction and loyalty of student users ojek online through the use of it and quality of service in tangerang city. In Journal of Physics: Conference Series (Vol. 1477, No. 7, p. 072004). IOP Publishing.

Joko Supono, Ngadino Surip, Ahmad Hidayat Sutawidjaya, Lenny Christina Nawangsari. (2020). Model of Commitment for Sustainability Indonesian SME’s Performance: A Literature Review. International Journal of Advanced Science and Technology, 29(05), 8772-8784. Retrieved from http://sersc.org/journals/index.php/IJAST/article/view/18715

Muharam, H., Chaniago, H., Endraria, E., & Harun, A. B. (2021). E-service quality, customer trust and satisfaction: market place consumer loyalty analysis. Jurnal Minds: Manajemen Ide dan Inspirasi, 8(2), 237-254.

Ong, F., Purwanto, A., Supono, J., Hasna, S., Novitasari, D., & Asbari, M. (2020). Does Quality Management System ISO 9001: 2015 Influence Company Performance? Anwers from Indonesian Tourism Industries. Test Engineering & Management, 83, 24808-24817.

Purwanto, A. (2020). Develop risk and assessment procedure for anticipating COVID-19 in food industries. Journal of Critical Reviews.

Purwanto, A. (2020). Develop risk and assessment procedure for anticipating COVID-19 in food industries. Journal of Critical Reviews.

Purwanto, A. (2020). Effect of compensation and organization commitment on tournover intention with work satisfaction as intervening variable in indonesian industries. Sys Rev Pharm, 11(9), 287-298.

Purwanto, A. (2020). The Relationship of Transformational Leadership, Organizational Justice and Organizational Commitment: a Mediation Effect of Job Satisfaction. Journal of Critical Reviews.

Riyadi, S. (2021). Effect of E-Marketing and E-CRM on E-Loyalty: An Empirical Study on Indonesian Manufactures. Turkish Journal of Physiotherapy and Rehabilitation, 32(3), 5290-5297.

Setyaningrum, R. P., Kholid, M. N., & Susilo, P. (2023). Sustainable SMEs Performance and Green Competitive Advantage: The Role of Green Creativity, Business Independence and Green IT Empowerment. Sustainability, 15(15), 12096.

Subargus, A., Wening, N., Supono, J., & Purwanto, A. (2021). Coping Mechanism of Employee with Anxiety Levels in the COVID-19 Pandemic in Yogyakarta. Turkish Journal of Physiotherapy and Rehabilitation.

Suharti, E., & Ardiansyah, T. E. (2020). Fintech Implementation On The Financial Performance Of Rural Credit Banks. Jurnal Akuntansi, 24(2), 234-249.

Sukirwan, S., Muhtadi, D., Saleh, H., & Warsito, W. (2020). PROFILE OF STUDENTS'JUSTIFICATIONS OF MATHEMATICAL ARGUMENTATION. Infinity Journal, 9(2), 197-212.

Surip, N., Sutawijaya, A. H., Nawangsari, L. C., & Supono, J. (2021). Effect of Organizational Commitmenton the Sustainability Firm Performance of Indonesian SMEs. PSYCHOLOGY AND EDUCATION, 58(2), 6978-6991.

Wamiliana, W., Usman, M., Warsito, W., Warsono, W., & Daoud, J. I. (2020). USING MODIFICATION OF PRIM’S ALGORITHM AND GNU OCTAVE AND TO SOLVE THE MULTIPERIODS INSTALLATION PROBLEM. IIUM Engineering Journal, 21(1), 100-112.

Wulandari, I., & Rauf, A. (2022). Analysis of Social Media Marketing and Product Review on the Marketplace Shopee on Purchase Decisions. Review of Integrative Business and Economics Research, 11, 274-284.

Zatira, D., & Suharti, E. (2022). Determinant Of Corporate Social Responsibility And Its Implication Of Financial Performance. Jurnal Akuntansi, 26(2), 342-357.

Immawati, S. A., & Rauf, A. (2020, March). Building satisfaction and loyalty of student users ojek online through the use of it and quality of service in tangerang city. In Journal of Physics: Conference Series (Vol. 1477, No. 7, p. 072004). IOP Publishing.

Abbas, D., Ismail, T., Taqi, M., & Yazid, H. (2021). Determinants of enterprise risk management disclosures: Evidence from insurance industry. Accounting, 7(6), 1331-1338.

Abbas, D. S., Ismail, T., Taqi, M., & Yazid, H. (2021). The influence of independent commissioners, audit committee and company size on the integrity of financial statements. Studies of Applied Economics, 39(10).

Abbas, Dirvi Surya; Ismail, Tubagus; Taqi, Muhamad; and Yazid, Helmi, "SYSTEMATIC MAPPING IN THE TOPIC OF KNOWLEDGE MANAGEMENT: BASED ON BIBLIOMETRIC ANALYSIS 2015 - 2021" (2021). Library Philosophy and Practice (e-journal). 6242.

Muhtadi, D., & Saleh, H. (2020, August). The Role of Progressive Mathematics in Geometry Learning. In Journal of Physics: Conference Series (Vol. 1613, No. 1, p. 012042). IOP Publishing.

Ahmad, D. N., & Kadir, A. (2020, March). Law and Technology (Study on The Use of Online Application Based on Electronic Information and Transaction Law). In Journal of Physics: Conference Series (Vol. 1477, No. 7, p. 072015). IOP Publishing.

Muhtadi, D., & Saleh, H. (2020, August). The Role of Progressive Mathematics in Geometry Learning. In Journal of Physics: Conference Series (Vol. 1613, No. 1, p. 012042). IOP Publishing.

Surur, M., & Roziqin, M. K. (2021). Islamic Education Learning Process in Evaluation Curriculum: The Minister of Religion Decree No. 183 and 184 of 2019. SCHOOLAR: Social and Literature Study in Education, 1(1), 45-49.

Muttaqijn, M. I., & Nabawi, M. (2020, March). Determinant Performance On Employees of Technical Implementation Unit of Water Resources Region V In Tangerang District. In Journal of Physics: Conference Series (Vol. 1477, No. 7, p. 072018). IOP Publishing.

Sulaeman.A. Goziyah, Ira.AP.Noermanzah. Social Value in the Novel Hatta: Aku Datang Karena Sejarah by Sergius Sutanto as Teaching Material in Teaching Literature in School. International Jurnal of Scientific & Technology Research.Vol.9 issue 3.March 2020. https://www.ijstr.org

Suherman, A., & Sulaeman, A. (2020). Bilingualism in Gadis Pantai Novel by Pramoedya Ananta Toer. Journal of English Education and Teaching, 4(2), 264- 277

Sulaeman, A., & Hun, K. Y. (2023). Value Social and Moral Message Novel Bumi Manusia by Pramoedya Ananta Toer. Sch Int J Linguist Lit, 6(3), 182-190.

Aks, S. M. Y., Karmila, M., Givan, B., Hendratna, G., Setiawan, H. S., Putra, A. S., ... & Herawaty, M. T. (2022, August). A Review of Blockchain for Security Data Privacy with Metaverse. In 2022 International Conference on ICT for Smart Society (ICISS) (pp. 1-5). IEEE.

Rusdi, J. F., Salam, S., Abu, N. A., Sunaryo, B., Naseer, M., Setiawan, A., ... & Rahmawati, S. (2021, April). A Tourist Tracking Model by Tourist Bureau. In Journal of Physics: Conference Series (Vol. 1807, No. 1, p. 012010). IOP Publishing.

Rusdi, J. F., Salam, S., Abu, N. A., Sunaryo, B., Agustina, N., Gusdevi, H., ... & Fannya, P. (2021, April). Reporting of Hospital Facility on Smartphone. In Journal of Physics: Conference Series (Vol. 1807, No. 1, p. 012013). IOP Publishing.

Daniarti, Y., Taufiq, R., & Sunaryo, B. (2020, March). The implementation of teaching reading through genre based approach for university students. In Journal of Physics: Conference Series (Vol. 1477, No. 4, p. 042064). IOP Publishing.

Taufiq, R., & Hardono, J. (2020, March). Decision support of system performance appraisal of education services using servqual and analytical hierarchy process method. In Journal of Physics: Conference Series (Vol. 1477, No. 3, p. 032022). IOP Publishing.

Permana, A. A., Taufiq, R., & Ramadhina, S. (2020, October). Prototype design of mobile application ‘hydrolite’for hydroponics marketplace. In 2020 7th International Conference on Electrical Engineering, Computer Sciences and Informatics (EECSI) (pp. 45-48). IEEE.

Adinda, A., Purnomo, H., Amir, A., Nasution, M., & Siregar, N. C. (2023). Characteristics of Prospective Mathematics Teachers' Problem Solving in Metacognitive Awareness: Absolute Value Problems of Calculus Courses. Journal of Higher Education Theory & Practice, 23(11).

Rosli, R., Abdullah, M., Siregar, N. C., Bahari, S. A., Hamid, N. S. A., Abdullah, S., ... & Bais, B. (2021, November). Raising Students' Awareness and Achievement in Space Science with Solar Flare Monitoring Project-Based Approach. In 2021 7th International Conference on Space Science and Communication (IconSpace) (pp. 290-293). IEEE.

Siregar, N. C., & Rosli, R. (2021, March). The effect of STEM interest base on family background for secondary student. In Journal of Physics: Conference Series (Vol. 1806, No. 1, p. 012217). IOP Publishing.

Shulhany, A., Rukmayadi, Y., Maharani, A., Agusutrisno, A., Ahendyarti, C., Ikhsan, F., ... & Ramadhan, R. N. (2022, December). On the modular irregularity strength of some graph classes. In AIP Conference Proceedings (Vol. 2468, No. 1). AIP Publishing.

Jauhari, A. L. R., Ariany, R. L., Fardillah, F., & Ayu, A. (2021, February). Profile of students’ statistical reasoning capabilities in introductory social statistics courses. In Journal of Physics: Conference Series (Vol. 1764, No. 1, p. 012118). IOP Publishing.

Rosarina, D., Fardillah, F., & Wibowo, Y. G. (2021, February). Mathematical Design Study of Drainage And Dewatering Strategies: Integrated System For Water Management in Open-Pit Mining. In Journal of Physics: Conference Series (Vol. 1764, No. 1, p. 012121). IOP Publishing.

Ariany, R. L., Widiastuti, T. T., Jauhari, A. L. R., & Fardillah, F. (2021, February). Classification of Student’s Mathematical Reflective Thinking in Calculus Class. In Journal of Physics: Conference Series (Vol. 1764, No. 1, p. 012117). IOP Publishing.

Fardillah, F., Ruhimat, A., & Priatna, N. (2020, March). Self-regulated Learning Student Through Teaching Materials Statistik Based on Minitab Software. In Journal of Physics: Conference Series (Vol. 1477, No. 4, p. 042065). IOP Publishing.

Fardillah, F., Sutaagra, O., Supriani, Y., Farlina, E., & Priatna, N. (2019, July). Developing statistical reasoning ability of industrial engineering students through experiential learning. In Journal of Physics: Conference Series (Vol. 1179, No. 1, p. 012068). IOP Publishing.

Kolopaking, L. M., Wahyono, E., Irmayani, N. R., Habibullah, H., & Erwinsyah, R. G. (2022). Re-Adaptation of COVID-19 Impact for Sustainable Improvement of Indonesian Villages' Social Resilience in the Digital Era. International Journal of Sustainable Development & Planning, 17(7).

Mikrad, M., Budi, A., & Febrianto, H. G. (2023). Comparative Analysis of The Performance of The Composite Stock Price Index (IHSG) With the Indonesian Sharia Stock Index (ISSI) During The Covid-19 Pandemic. International Journal of Management Science and Information Technology, 3(1), 93-100.

Erdawati, L., Komalasari, K., & Febrianto, H. G. (2023, February). Kinerja keuangan perbankan syariah dengan internet banking dan fee based income sebagai prediktor. In FORUM EKONOMI (Vol. 25, No. 1, pp. 97-105).

Anriyani, S., Pambudi, J. E., & Febrianto, H. G. (2023). Analysis of Organizational Citizenship Behavior with Quality Of Work Life and Compensation as Stimulus Variables. SCIENTIA: Social Sciences & Humanities, 2(1), 250-257.

Hamdani, H., Febrianto, H. G., & Lestari, P. (2022). CSR disclosure dengan ukuran perusahaan, profitabilitas dan leverage sebagai variabel eksogen. JURNAL MANAJEMEN, 14(4), 824-835.

Fitriana, A. I., Febrianto, H. G., & Sunaryo, D. (2022). Determinan Manajemen Pajak Pada Perusahaan Aneka Industri. Journal of Business and Economics Research (JBE), 3(3), 350-358.

Pambudi, J. E., Febrianto, H. G., & Zatira, D. (2022). Faktor Fundamental Keuangan Terhadap Harga Saham di Perusahaan Makanan dan Minuman yang Terdaftar di BEI 2015-2019. JMB: Jurnal Manajemen dan Bisnis, 11(2).

Fitriana, A. I., Febrianto, H. G., & Diana, M. (2022). ANALISIS LIKUIDITAS DAN SOLVABILITAS TERHADAP EFISIENSI KINERJA KEUANGAN PADA PERUSAHAAN FOOD AND BEVERAGE DI BEI. Prosiding Simposium Nasional Multidisiplin (SinaMu), 3.

Utomo, E. N., Febrianto, H. G., & Fitriana, A. I. (2022). Urgensi persistensi laba: antara volatilitas arus kas, volatilitas penjualan dan ukuran perusahaan. AKUNTABEL, 19(4), 786-794.

Febrianto, H. G., Fitriana, A. I., & Nabila, A. (2021). Analisis Keputusan Investasi dan Kebijakan Dividen Terhadap Nilai Perusahaan Pada Perusahaan Property, Real Estate and Building Construction yang Terdaftar di Bursa Efek Indonesia (BEI) Periode Tahun 2015–2018. Prosiding Konferensi Nasional Ekonomi Manajemen dan Akuntansi (KNEMA), 1(1).

Fitriana, A. I., & Febrianto, H. G. (2021). Cash Ratio dan Debt to Equity Ratio terhadap Kebijakan Deviden. Prosiding Simposium Nasional Multidisiplin (SinaMu), 2.

Fitriana, A. I., & Febrianto, H. G. (2019). PENDEKATAN INDEKS ECKEL DALAM PENGARUH ASIMETRI INFORMASI DAN MANAJEMEN LABA TERHADAP KUALITAS LAPORAN KEUANGAN. INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE, 3(1), 56-81.

Fitriana, A. I. (2018). Pengaruh Asimetri Informasi Dan Ukuran Perusahaan Terhadap Manajemen Laba. Balance Vocation Accounting Journal, 1(2), 1-11.

Febrianto, H. G., & Fazira, R. (2019). PENGARUH KECUKUPAN MODAL TREHADAP MANAJEMEN RISIKO LIKUIDITAS BANK PERKREDITAN RAKYAT (Studi Empiris Pada Bank Prekreditan Rakyat di Kota Tangerang). Dynamic Management Journal, 3(1).




DOI: http://dx.doi.org/10.31000/dinamika.v7i2.10209

Article Metrics

Abstract - 129 XML (Bahasa Indonesia) - 72

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Jurnal Dinamika UMT is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License. 

View Dinamika UMT Stats