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All Journal Jurnal Ekonomi Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan
Yoan Yohana Tallane
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Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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PENGARUH TAX PLANNING DAN THIN CAPITALIZATION TERHADAP TAX AVOIDANCE Artha Wahyuda, Daniel; Vallerie Redyna Putri; Marcella Rosa Triastuti; Yoan Yohana Tallane
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 2 (2024): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i2.1519

Abstract

Penelitian ini mengangkat isu penting terkait strategi penghindaran pajak yang dilakukan oleh perusahaan di Indonesia, khususnya di sektor cyclical dan non-cyclical. Dalam konteks perpajakan yang semakin ketat, pemahaman tentang faktor-faktor yang mempengaruhi penghindaran pajak menjadi krusial bagi perusahaan untuk mengoptimalkan kewajiban perpajakan mereka. Tujuan penelitian ini adalah untuk menguji pengaruh Tax Planning dan Thin Capitalization terhadap tingkat penghindaran pajak. Metode yang digunakan adalah pendekatan kuantitatif dengan analisis data panel, menggunakan laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020 hingga 2022. Hasil penelitian menunjukkan bahwa nilai t-Statistic untuk variabel Tax Planning (X1) adalah -3,815781 dengan probabilitas 0,0002, yang menunjukkan bahwa Tax Planning berpengaruh negatif signifikan terhadap Tax Avoidance. Selain itu, variabel Thin Capitalization (X2) memiliki nilai t-Statistic sebesar -3,313267 dengan probabilitas 0,0012, menunjukkan bahwa Thin Capitalization juga berpengaruh negatif signifikan terhadap Tax Avoidance. Temuan ini memberikan wawasan penting bagi perusahaan dalam merumuskan strategi perpajakan yang efektif dan menyoroti perlunya kebijakan perpajakan yang lebih transparan untuk mengurangi penghindaran pajak. Kata Kunci: Tax Planning, Thin Capitalization, Tax Avoidance, Teori Agensi
The Influence of Prudence and Financial Distress on Tax Avoidance in Food and Beverage Sub-Sector Manufacturing Companies in Indonesia Yoan Yohana Tallane; Nelcie Valensya Mussa; Sara Monica Tarigan
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

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Abstract

The growth in state revenues which is expected to be contributed from the taxation sector, which is the largest source of income for Indonesia in 2020-2022, indirectly shows the increasing dependence of the Indonesian economy on revenues originating from this sector for the implementation of national development. However, this has not been balanced with citizens' awareness of paying taxes. For companies, tax is seen as a burden that will reduce net profit, so companies tend to practice tax avoidance to reduce the size of their tax burden. The practice of tax avoidance can be carried out by using management policies in the practice of prudence, where in this principle, the company practices the principle of prudence by delaying income and accelerating the recognition of expenses, resulting in lower net profits. The condition of manufacturing companies in the food and beverage sub-sector in 2020-2022 which was affected by Covid-19 with a decline in sales is one of the early indications of financial distress, which can encourage companies to carry out tax avoidance practices in order to reduce the tax burden that must be paid. Therefore, this research examines the influence of the relationship between prudence and financial distress on tax avoidance in manufacturing companies in the food and beverage sub-sector.
Co-Authors Artha Wahyuda, Daniel Marcella Rosa Triastuti Nelcie Valensya Mussa Sara Monica Tarigan Vallerie Redyna Putri