Pengaruh Profitabilitas, Ukuran Perusahaan, Leverage, Capital Intensity terhadap Tax Avoidance
DOI:
https://doi.org/10.54259/akua.v4i2.4262Keywords:
Profitability, Company Size, Leverage, Capital Intensity, Tax AvoidanceAbstract
The phenomenon of tax avoidance carried out by several companies is a strategy used to minimize tax obligations without violating applicable laws. In the taxation system in Indonesia which uses the Self-Assessment System, corporate taxpayers have an active role in reporting and calculating their taxes. However, in the provisions of the practice of Tax Avoidance, it is often used by several companies to reduce the tax burden in order to increase net profit income. Although legal, this practice can have a very significant impact and also pose a challenge for the government in optimizing tax revenues. Factors such as Profitability, Company Size, Leverage, and Capital Intensity are the main determinants in tax calculations. Companies tend to explore loopholes in tax regulations that are useful for reducing the tax burden, ultimately impacting the realization of state tax revenues. The government is still trying to overcome this problem with various policy handlings that have been implemented, including tax incentives to encourage annual tax compliance. This research study highlights the dynamics that occur between corporate and government interests in tax policy and the impact of Tax Avoidance on the Indonesian economy.
Downloads
References
B. D. E. Saputra, A. Wijayanti, and A. Astungkara, “Pengaruh profitabilitas, ukuran perusahaan, dan leverage terhadap tax avoidance,” Akuntabel, vol. 19, no. 1, pp. 68–74, 2022, doi: 10.30872/jakt.v19i1.10786.
S. W. A. Febriansyah, Rofiq Sulthon, “Pengaruh Pengaruh Laba, Leverage, Ukuran Perusahaan, Financial Distress Dan Umur Perusahaan Terhadap Tax Avoidance (Studi Empiris pada Perusahaan Sektor Batubara yang Terdaftar di BEI Periode Tahun 2019-2023),” e-print ums, vol. 15, no. 1, pp. 37–48, 2024, [Online]. Available: http://eprints.ums.ac.id/id/eprint/131952
B. Danna, E. Saputra, A. Wijayanti, and A. Astungkara, “Pengaruh profitabilitas , ukuran perusahaan , dan leverage terhadap tax avoidance Effect of profitability , firm size , and,” vol. 1, no. 1, pp. 68–74, 2022, doi: 10.29264/jakt.v19i1.10786.
M. Q. Mahdiana and M. N. Amin, “Effect of Profitability, Leverage, Company Size, and Sales Growth on Tax Avoidance,” J. Akunt. Trisakti, vol. 7, no. 1, pp. 127–138, 2020, doi: https://doi.org/10.25105/jat.v7i1.6289.
E. Zalukhu and R. Aprilyanti, “Pengaruh Profitabilitas, Sales Growth, Leverage dan Fixed Assets Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Sub Sektor Farmasi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2019),” eCo-Fin, vol. 3, no. 2, pp. 276–284, 2021, doi: 10.32877/ef.v3i2.407.
E. C. Mayndarto, “Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Sub Sektor Otomotif Yang Terdaftar Di Bursa Efek Indonesia,” Owner, vol. 6, no. 1, pp. 426–442, 2022, doi: 10.33395/owner.v6i1.590.
Fauziah & Widiyati, “The Effect Of Tax Incentives And Good Corporate Governance On Tax Avoidance.,” J. Ind. Eng. Manag. Res., vol. 3, no. 1, pp. 185–196, 2022, doi: https://doi.org/10.7777/jiemar.v3i1.282.
A. Fiska and D. Rusdi, “PENGARUH TATA KELOLA PERUSAHAAN DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK (Studi Empiris Terhadap Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2016- 2018),” Pros. Konf. Ilm. Mhs. UNISSULA 3, vol. 3, pp. 490–512, 2020, [Online]. Available: https://jurnal.unissula.ac.id/index.php/kimue/article/view/9961
N. Marpaung and P. Eduard, “Pengaruh Profitabilitas Dan Leverage Terhadap Penghindaran Pajak Perusahaan Sub Sektor Kimia Yang Terdaftar Pada Bursa Efek Indonesia Periode 2017-2019,” J. Chem. Inf. Model., vol. 53, no. 9, pp. 40–54, 2020, doi: https://doi.org/10.58303/jeko.v13i4b.2425.
C. Desyana and L. D. Yanti, “Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, dan Kompensasi Rugi Fiskal Terhadap Penghindaran Pajak pada Perusahaan Manufaktur Sub Makanan & Minuman di Bursa Efek Indonesia (BEI) Tahun 2013 - 2017,” eCo-Fin, vol. 2, no. 3, pp. 124–138, 2020, doi: 10.32877/ef.v2i3.382.
A. P. Wanda and E. Halimatusadiah, “Pengaruh Solvabilitas dan Profitabilitas terhadap Penghindaran Pajak,” J. Ris. Akunt., vol. 1, no. 1, pp. 59–65, 2021, doi: 10.29313/jra.v1i1.194.
T. & N. Oktiyanti, “SIZE ON TAX AVOIDANCE IN REAL ESTATE COMPANIES ON THE INDONESIAN STOCK EXCHANGE FOR THE PERIOD ( 2022-2023 ) PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN REAL ESTATE DI BURSA EFEK INDONESIA PERIODE ( 2022-2023 ),” vol. 7, 2024, doi: https://doi.org/10.31539/costing.v7i6.12714.
T. Syahputra, “Pengaruh Ukuran Perusahaan Dan Leverage Terhadap Tax Avoidance,” J. Akunt. Berkelanjutan Indones., vol. 6, no. 2, pp. 207–216, 2023, doi: https://doi.org/10.32493/JABI.v6i2.y2023.p%25p.
M. Q. Mahdiana and M. N. Amin, “Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Dan Sales Growth Terhadap Tax Avoidance,” J. Akunt. Trisakti, vol. 7, no. 1, pp. 127–138, 2020, doi: 10.25105/jat.v7i1.6289.
A. Kurniawan and N. and Nurfauziah, “Pengaruh Leverage, Kepemilikan Institusional, Dan Profitabilitas Terhadap Tax Avoidance Pada Perusahaan Jasa Yang Terdaftar Di Bei Pada Periode 2019 – 2022,” J. Ris. Akunt., vol. 1, no. 4, pp. 296–313, 2023, doi: https://doi.org/10.54066/jura-itb.v1i4.928.
K. L. M. R. Saputra, “Available at http://jurnal.stie-aas.ac.id/index.php/jap,” vol. 25, no. 01, pp. 1–9, 2024, doi: https://doi.org/10.29040/jap.v25i1.14398.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Lufi Rahayu, Lintang Kurniawati
This work is licensed under a Creative Commons Attribution 4.0 International License.
Hak cipta pada setiap artikel adalah milik penulis.
Penulis mengakui bahwa AKUA (Jurnal Akuntansi dan Keuangan) sebagai publisher yang mempublikasikan pertama kali dengan lisensi Creative Commons Attribution 4.0 International License.
Penulis dapat memasukan tulisan secara terpisah, mengatur distribusi non-ekskulif dari naskah yang telah terbit di jurnal ini kedalam versi yang lain, seperti: dikirim ke respository institusi penulis, publikasi kedalam buku, dan lain-lain. Dengan mengakui bahwa naskah telah terbit pertama kali pada AKUA (Jurnal Akuntansi dan Keuangan).
