Determinants Of Tax Aggressiveness In Food And Beverage Sub Sector Companies Listed On The Indonesia Stock Exchange
DOI:
https://doi.org/10.51601/ijersc.v3i1.276Abstract
Taxes as a source of state revenue, state revenue plays an important role in national development.
There are many obstacles in optimizing tax revenue, one of which is the form of non-compliance in
tax payments, one of which is tax aggressiveness. This study was conducted to determine the effect
of liquidity, profitability and leverage on tax aggressiveness in food and beverage companies listed
on the IDX. In this study, tax aggressiveness is measured by the Effective Tax Rate (ETR), liquidity
is measured by current assets and current liabilities, profitability is measured by the ROA (Return
On Asset) indicator, leverage is measured by total debt and total equity. This research uses
quantitative methods. The selected population is 30. The results of this study indicate that
profitability has a positive effect on company aggressiveness, using the purposive sampling
method, so that a sample of 12 companies for 3 years in 2018-2020 meet the criteria. The data
were analyzed using multiple-tax linear regression, while liquidity and leverage had a negative
effect on tax aggressiveness.
Downloads
References
Adiyani, Novita dan Ranada, Septanta. 2017. Pengaruh Likuiditas dan Profitabilitas Terhadap Agresivitas Pajak
Dengan CSR Sebagai Variabel Intervening.Skripsi. Tangerang: Universitas Pamulang.
Anthony, R., N. Adn V. Govindarajan. 2009. Managemen Control System. Buku 2 Jakarta: Salemba Empat.
Agus, R. Sartono. 2010. Manajemen Keuangan Teori dan Aplikasi. Edisi. Keempat. Yogyakarta: BPFE.
Ardyansah, Danis dan Zulkiha. 2014. Pengaruh size, levergage, profitabilitas, capital
intensity ratio dan komisaris independen terhadap effective taxrate (ETR). Diponegoro Journal of Accounting.
Vol.3, No.2, hlm 1-9
Bahri, Syaiful. 2018. Metodologi Penelitian Bisnis. Yogyakarta: Penerbit Andi
Budianti, Shinta., dan Khristina Curry. 2018. Pengaruh Profitabilitas, Likuiditas dan Capital Intensity terhadap
Penghindaran Pajak.Seminar Nasional Cendekiawan. pp. 1205-1209
Chen, S., Chen, X., Cheng, Q., Shevlin, T.J. 2010. Are familiy firms more tax aggressive than non family firms?.
Journal Financial Economics Vol. 95 No. 1 pp. 41-61.
Dewi, Ni Luh, Putu, Puspita., dan Naniek Noviari. 2017. Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas
dan CSR Terhadap Penghindaran Pajak (TaxAvoidance).E-Jurnal Akuntansi Universitas Udayana, Vol. 21, No.
, pp. 830 859.
Derashid, C. and Zhang, H. 2003. Effective tax rate and the industrial policy, hypothesis : evidence from
Malaysia. Journal of International Accounting, Auditing and Taxation. Vol. 12 No. 1 pp. 45-62.
Diah, Amalia. 2021. Pengaruh Likuiditas, Leverage dan Intensitas Aset Terhadap Agresivitas Pajak. Kumpulan
Riset Akuntansi Vol.12 N0. 2.
Donny, Indradi. 2018. Pengaruh Likuiditas, Capital Intensity Terhadap Agresivitas Pajak ( Studi empiris
perusahanManufaktur sub sektor industri dasar dan kimia yang terdaftar di BEI tahun 2012-2016.) Jurnal
Akuntansi Berkelanjutan Indonesia Vol. 1 No 1.
Djumena , Erlangga. 2014. “Coca-Cola Diduga Akali Sektor Pajak”.
https://money.kompas.com/read/2014/06/13/1135319/Coca Cola. Diduga.Akali.Setoran.Pajak, diakses pada 23
Januari 2022.
Isin, A., A. 2018. Tax avoidance and cost of debt: the case for loan- spesific risk
mitigation and public debt financing. Journal of Corporate Finance. Vol. 49 pp. 344-378.
Jensen & Meckling. 1976. The Theory of The Firm: Manajerial Behaviour, Agency Cost, and Ownership
Structure. Journal of Financial and Economics, 3:305-360.
Kasmir. 2019. Analisis Laporan Keuangan. Edisi Pertama. Cetakan Keduabelas. PT. Raja Grafindo Persada.
Jakarta.
Kurniasih, T., & Sari, M.M.R. 2013. Pengaruh Return On Assets, Leverage, Corporate Governance, Ukuran
Perusahaan dan Kompensasi Rugi Fiskal pada Tax Avoidance. Buletin Studi Ekonomi, 1 (18), 58-66.
Lazar, S. 2014. Determinants of the variabilityof corporate effective tax rates: evidence from Romanian listed
companies. Emerging Markets and Finance & Trade. Vol. 50 No. 4 pp. 113-131.
International Journal of Educational Research & Social Sciences ISSN: 2774-5406
Leksono, Ari, W., Setya, Stanto Albertus dan Rendika, Vhalery. 2019. Pengaruh Ukuran Perusahaan dan
Profitabilitas Terhadap Agresivitas Pajak Pada Perusahaan Manufaktur Yang Listing di BEI Periode Tahun
-2017. Journal Of Appied Business and Economic Vol 5 No. 4.
Mulyani, Sri. 2014. “Pengaruh Karakteristik Perusahaan, Koneksi Politik Dan Reformasi Perpajakan Terhadap
Penghindaran Pajak (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Tahun 2008-2012).”
Jurnal Mahasiswa Perpajakan 2(1).
Noor, R. M., Fadzilah, N. S. M. and Mastuki, N. 2010. Corporate tax planning: a study on corporate effective
tax rates of Malaysian listed companies. International Journal of Trade Economics and Finance. Vol. 1 No. 2
pp. 189 -193.
Panda, Ajaya Kumar and Nanda, Swagatika. 2020. Receptiveness of effective rate to firm characteristics: an
empirical analysis on indian listed firms. Journal of Asia Business Study. Vol 15 No. 1 pp. 198-214.
Richardson, G., and Lanis, R. 2012. Determinants of the variability in corporate effective tax rates and tax
reform: evidence from Australia. Journal Accounting and Public policy. Vol. 26 No. 6 pp. 689-704.
Rieslian, Yunevida dan Anang. 2014. Subardjo.Analisis Karakteristik Perusahaan Dalam Memprediksi Luas
Ungkapan Corporate Social Responsibility.Jurnal Ilmu dan Riset Akuntansi, Vol. 3, No. 1
Sartono, Agus. 2008. Manajemen Keuangan. Yogyakarta: BPFE
Sartono, Agus. 2016. Manajemen Keuangan Teori dan Aplikasi. Edisi 4. Yogyakarta: BPFE.
Shelly, Novitasari. 2017. Pengaruh Manajemen Laba, Corporate Gouvernance, dan Intensitas Modal Terhadap
Agresivitas Pajak Perusahaan (Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar di BEI
Periode Tahun 2010 2014). JOM Fekom Vol 4 no. 1.
Sri Ayem dan Afik, Setyadi. 2019. Pengaruh Profitabilitas, Ukuran Perusahaan, komite Audit dan Capital
intensity Terhadap Agresivitas Pajak (Studi Pada Perusahaan Perbankan Yang Terdaftar di BEI Periode Tahun
-2017). Jurnal Akuntansi Pajak Dewantara Vol. 1 No 2.
Suyanto, Dwi Krisnata dan Supramono 2012. Likuiditas, Leverage, Komisaris Independen, dan Manajemen
Laba Terhadap Agresivitas Pajak. Jurnal Keuangan dan Perbankan Vol 16 no 2.
Valentinus Aloysius Wendy. 2015.Pengaruh Proporsi Komisaris Indepenen Komite Audit, Manajemen Laba,
Likuiditas, Ukuran Perusahaan dan Profitabilitas terhadap Penghindaran Pajak. Artikel, Universitas Sebelas
Maret.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2022 International Journal of Educational Research & Social Sciences
This work is licensed under a Creative Commons Attribution 4.0 International License.
