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All Journal Jurnal Akuntansi dan Pajak Jurnal Bisnis Terapan
Harjanto, Gloria Mariana Kristanti
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Economics, Econometrics & Finance Social Sciences

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PENGARUH FIRM SIZE TERHADAP TAX AVOIDANCE DENGAN VARIABEL KINERJA KEUANGAN SEBAGAI VARIABEL KONTROL Harjanto, Gloria Mariana Kristanti; Tjahjono, Josephine Kurniawati
Jurnal Bisnis Terapan Vol. 9 No. 1 (2025): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v9i1.7407

Abstract

This study examines the influence of firm size on tax avoidance, incorporating financial performance as a control variable through profitability indicators (Return on Assets and Return on Equity), liquidity (Current Ratio), and leverage (Debt to Equity Ratio). A quantitative research method was employed, utilizing purposive random sampling on 69 corporate taxpayers registered at the KPP Pratama Makassar Utara, specifically those located in the Makassar Industrial Area (KIMA), who had fulfilled their tax obligations during the 2021–2023 period. The findings indicate that firm size, profitability, and leverage have a significant impact on tax avoidance. In contrast, liquidity does not exhibit a significant effect on tax avoidance. Future research is recommended to expand alternative proxies for the variables employed in this study, such as total revenue for firm size, Net Profit Margin for profitability, Debt to Asset Ratio for leverage, and Cash Ratio for liquidity. Furthermore, future studies may consider broadening the research scope and exploring other industries to enhance the reliability of the findings.
Pengaruh Profitabilitas, Likuiditas, dan Leverage Terhadap Penghindaran Pajak dengan Ukuran Perusahaan Sebagai Variabel Kontrol Sharasanti, Diah Anugrah; Tjahjono, Josephine Kurniawati; Harjanto, Gloria Mariana Kristanti
Jurnal Akuntansi dan Pajak Vol. 26 No. 1 (2025): JAP, Vol. 26, No. 01, Februari - Juli 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v26i1.17751

Abstract

This study aims to examine the effect of financial performance ratios (liquidity, Leverage, and Profitability) on management decisions in conducting tax avoidance with firm size as the control variabel. This study is a modification of the research of Harjanto & Tjahjono (2025), by taking the same data, but different analysis techniques. The population taken is Corporate Taxpayers registered at the North Makassar Pratama Tax Office who have reported Surat Pemberitahuan Pajak (SPT) in 2021 to 2023 and are included in the Makassar Industrial Area (KIMA), and 209 samples were taken using purposive sampling technique. Statistical testing using IBM SPSS software version 25, and it was found that the liquidity variabel did not have a significant effect on tax avoidance, while leverage and profitability had a positive effect. Firm size as a control variabel did not affect tax avoidance, which proves that management decisions in conducting tax avoidance are not related to the size of the company, but rather the decision on how to minimize the amount of tax burden so that the resulting profit will be optimal
Co-Authors Diah Anugrah Sharasanti Tjahjono, Josephine Kurniawati