Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan dan Likuiditas terdahap Agresivitas Pajak: Studi Empiris pada Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia 2019-2024
DOI:
https://doi.org/10.37481/jmeb.v5i2.1324Keywords:
Leverage, Profitability, Firm Size, Company Size, Tax AggressivenessAbstract
The Influence of Leverage, Profitability, Company Size and Liquidity on Tax Aggressiveness in Manufacturing Companies in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange for the 2019-2023 Period. Thesis of the Accounting Study Program, Faculty of Economics and Business, Muhammadiyah University of Jakarta. This study aims to determine the effect of Leverage, Profitability, Company Size and Liquidity on Tax Aggressiveness in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The type of research used is quantitative research. The data used is secondary data. The population is 43 companies and the sampling technique uses the purposive sampling method. A sample of 14 companies x 5 years = 70 financial report data was obtained. The data analysis technique used is the panel data regression analysis technique using Eviews 10. The results of this study indicate that the Leverage variable has a positive and significant effect on Tax Aggressiveness. The Profitability variable has a negative and significant effect on Tax Aggressiveness. The Company Size variable has a positive and insignificant effect on Tax Aggressiveness. The Liquidity variable has a positive and insignificant effect on Tax Aggressiveness.
References
Dewi, S. L., & Oktaviani, R. M. (2021). Pengaruh Leverage, Capital Intensity, Komisaris Independen Dan Kepemilikan Institusional Terhadap Tax Avoidance. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 4(2), 179–194. https://doi.org/10.29303/akurasi.v4i2.122
Eisenhardt, K. M. (1989). Agency Theory: An Assessment and Review. Academy of Management Review, 14(1), 57–74.
Faradilla, I. C., & Bhilawa, L. (2022). Pengaruh profitabilitas, leverage, ukuran perusahaan dan sales growth terhadap tax avoidance. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 5(1), 34–44. https://doi.org/10.32670/fairvalue.v5i1.2233
Jensen, M., & Meckling, W. (1976). Theory of the firm: Managerial behavior, agency costs, and ownership structure. The Economic Nature of the Firm: A Reader, Third Edition, 283–303. https://doi.org/10.1017/CBO9780511817410.023
Kurniadi, A. F., & Wardoyo, D. U. (2022). Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Corporate Social Responsibility Pada Perusahaan Manufaktur Dalam Perspektif Teori Agensi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2018-2020). ULIL ALBAB: Jurnal Ilmiah Multidisiplin, 1(2), 141–150.
Marinu Waruwu. (2023). Pendekatan Penelitian Pendidikan: Metode Penelitian Kualitatif, Metode Penelitian Kuantitatif dan Metode Penelitian Kombinasi (Mixed Method).
Marlinda, D. E., Titisari, K. H., & Masitoh, E. (2020). Pengaruh Gcg, Profitabilitas, Capital Intensity, dan Ukuran Perusahaan terhadap Tax Avoidance. Ekonomis: Journal of Economics and Business, 4(1), 39. https://doi.org/10.33087/ekonomis.v4i1.86
Masrurroch, L. R., Nurlaela, S., & Fajri, R. N. (2021). Pengaruh profitabilitas , komisaris independen , leverage , ukuran perusahaan dan intensitas modal terhadap tax avoidance. Inovasi, 17(1), 82–93.
Ngadiman, M. H. (2021). Pengaruh Ukuran Perusahaan, Multinational Dan Thin Capitalization Terhadap Tax Avoidance Dalam Perusahaan Manufaktur Yang Terdaftar Dalam BEI Pada Tahun 2015-2019. Jurnal Paradigma Akuntansi, 3(2), 578. https://doi.org/10.24912/jpa.v3i2.11698
Primasari, N. H. (2019). Leverage, Ukuran Perusahaan, Profitabilitas, Pertumbuhan Penjualan, Proporsi Komisaris Independen Dan Kualitas Audit Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016). 8(1), 5–10.
Rahmawati, D., & Nani, D. A. (2021). Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Tingkat Hutang Terhadap Tax Avoidance. Jurnal Akuntansi Dan Keuangan, 26(1), 1–11. https://doi.org/10.23960/jak.v26i1.246
Rifai, A., & Atiningsih, S. (2019). Pengaruh Leverage, Profitabilitas, Capital Intensity, Manajemen Laba Terhadap Penghindaran Pajak. ECONBANK:
Sabita, J. H., & Mildawati, T. (2018). Pengaruh Karakter Eksekutif, Ukuran Perusahaan, Leverage, Sales Growth terhadap Penghindaran Pajak. Jurnal Ilmu Dan Riset Akuntansi, 7(11), 1–22. http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/1289
Safriliana, R., Subroto, B., Subekti, I., & Fuad Rahman, A. (2019). An Overview on Contracting Theory and Agency Theory: Determinants of Voluntary Public Accounting Firms Switching. KnE Social Sciences, 3(10), 10–21. https://doi.org/10.18502/kss.v3i10.3381
Tanjaya, C., & Nazir, N. (2021). Pengaruh Profitabilitas, Leverage, Dan Pertumbuhan Penjualan, dan Ukuran Perusahaan Terhadap Penghindaran Pajak. Jurnal Akuntansi Dan Manajemen Bisnis, 8(2), 189–208. https://doi.org/10.56127/jaman.v2i1.211
Warga Dalam, W. W., & Novriyanti, I. (2020). Faktor-Faktor yang Mempengaruhi Penghindaran Pajak. Journal of Applied Accounting and Taxation, 5(1), 24–35. https://doi.org/10.30871/jaat.v5i1.1862
Zoebar, M. K. Y., & Miftah, D. (2020). Pengaruh Corporate Social Responsibility, Capital Intensity Dan Kualitas Audit Terhadap Penghindaran Pajak. Jurnal Magister Akuntansi Trisakti, 7(1), 25–40. https://doi.org/10.25105/jmat.v7i1.6315
