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All Journal JURNAL AKUNTANSI Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Arianto, Michael
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Economics, Econometrics & Finance Social Sciences

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Pengaruh Profitabilitas, Leverage, Sales growth, dan Size terhadap Tax avoidance Arianto, Michael; Imeldinata, Evelyn; Mursalim, Valencia; Stephanie, Erika; Meiden, Carmel
Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi Vol 21 No 2 (2024): Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/portofolio.v21i2.487

Abstract

Penelitian ini menganalisis pengaruh profitabilitas, leverage, pertumbuhan penjualan, dan ukuran perusahaan terhadap penghindaran pajak pada perusahaan sektor industri, basic materials, dan consumer non-cyclical di Bursa Efek Indonesia (BEI) periode 2021-2023. Metode analisis yang digunakan adalah Multiple Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa profitabilitas dan leverage memiliki pengaruh signifikan terhadap penghindaran pajak, sedangkan pertumbuhan penjualan dan ukuran perusahaan tidak. Profitabilitas berpengaruh negatif, artinya semakin tinggi profitabilitas, semakin rendah penghindaran pajak. Sebaliknya, leverage berpengaruh positif, menunjukkan semakin tinggi leverage, semakin tinggi penghindaran pajak. Hasil ini sesuai dengan teori keagenan dan teori legitimasi, di mana perusahaan dengan profitabilitas tinggi cenderung mematuhi pembayaran pajak untuk menjaga reputasi, sedangkan perusahaan dengan leverage tinggi cenderung menghindari pajak untuk mengurangi beban keuangan. Penelitian ini memberikan wawasan bagi pembuat kebijakan, akademisi, dan praktisi bisnis tentang dinamika penghindaran pajak di Indonesia.
Determinan Tax Avoidance: Transfer Pricing, Sales Growth, dan Capital Intensity Arianto, Michael; Apriwenni, Prima
Jurnal Akuntansi Vol 15 No 2 (2026): Agustus 2026 - Januari 2027
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v15i2.2009

Abstract

Tax avoidance is a legal strategy used to optimize tax burdens by utilizing regulatory loopholes, yet it significantly impacts state revenue in Indonesia, particularly when practiced by large-scale manufacturing firms. This study examined the effects of transfer pricing, sales growth, and capital intensity on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange for the period 2022–2024. The research was grounded in agency theory and positive accounting theory to explain management incentives and information asymmetry. Using a purposive sampling method, data were collected from 26 companies, resulting in 78 total observations. The analysis utilized descriptive statistics, pooling tests, classical assumption tests, and multiple linear regression. The results demonstrated that the model passed all prerequisite tests, and the F-test indicated that the independent variables simultaneously influenced tax avoidance. Specifically, the t-test results revealed that transfer pricing and capital intensity had no significant effect on tax avoidance. Conversely, sales growth was found to have a significant negative effect on tax avoidance. The study concluded that while sales growth serves as a determining factor in reducing tax avoidance practices, transfer pricing and capital intensity did not significantly drive tax-related decision-making in the sampled firms during the observed period.
Co-Authors Apriwenni, Prima Carmel Meiden Imeldinata, Evelyn Mursalim, Valencia Stephanie, Erika