Profitabilitas, Likuiditas, Senioritas Direktur Utama Dan Tax Avoidance Dengan Ukuran Perusahaan Sebagai Variabel Moderasi
Abstract
Taxes are obligatory contributions owed by a taxable person or corporate taxpayer to the state. Taxation is one of the burdens for companies that can reduce their profits. Therefore, the company will make an effort to be able to efficiently reduce the corporate tax burden. One of the efforts that the company can make is tax avoidance. This research is aimed at finding out the effect of profitability, liquidity, and seniority of the president of the board on tax avoidance with firm size as a moderation variable. Sampling in this study uses purposive sampling techniques. In this study, there were 7 property and real estate companies and 35 samples. The data used in this study is obtained from secondary data that uses data from the financial statements of property and real estate companies listed on the Indonesian Stock Exchange in 2018–2022. The results of this study show that partially profitability has no effect on tax avoidance, while liquidity and seniority of the president of the board have a negative and significant effect on tax avoidance. Simultaneously, profitability, liquidity, and seniority of the president of the board have an effect on tax avoidance. The firm size moderation variable is unable to moderate the effect of profitability on tax avoidance, the effect of liquidity on tax avoidance, and the effect of the seniority of the president of the board on tax avoidance.
References
A Danardhito, H Widjanarko, H. K. (2023). Determinan Penghindaran Pajak: Likuiditas, Leverage, Aktivitas, Profitabilitas, Pertumbuhan dan Nilai Perusahaan. JURNAL PAJAK INDONESIA.
A Rahmadian, RA Wijaya, RB Putra, H. F. (2023). Pengaruh Profitabilitas, Likuiditas, Dan Good Corporate Governance Terhadap Penghindaran Pajak (Tax Avoindance) Melalui Ukuran Perusahaan Sebagai Variabel. Publikasi Riset Mahasiswa Akuntansi (PRIMA), 4(1).
Aditama, F., & Purwaningsih, A. (2014). Pengaruh Perencanaan Pajak terhadap Manajemen Laba pada Perusahaan Nonmanufaktur yang Terdaftar di Bursa Efek Indonesia. MODUS, 26(1), 33–50.
Andini, R. & M. (2020). Analysis of Tax Avoidance Mediated by Profitability and Company Size as Moderating Variables (Case Study of Property and Real Estate Service Sector Companies Listed on the Indonesia Stock Exchange for the 2014 - 2018 Period). Jurnal Mantik, 4(2), 1157–1162.
Angella. (2022). Pengaruh Profitabilitas, Leverage, dan Likuiditas Terhadap Tax Avoidance Dengan Ukuran Perusahaan Sebagai Variabel Moderasi. http://repository.untar.ac.id/43069/
Ariska, M., Fahru, M., Kusuma, J. W., & Kusuma, J. W. (2020). Leverage , Ukuran Perusahaan dan Profitabilitas dan Pengaruhnya Terhadap Tax Avoidance Pada Perusahaan Sektor Pertambangan di Bursa Efek Indonesia Tahun 2014-2019 Leverage, Ukuran Perusahaan dan Profitabilitas dan Pengaruhnya Terhadap Tax Avoidance Pada. Jurnal Ilmiah Akuntansi, 1(1), 133–142.
DM Pasaribu, S. M. (2019). Pengaruh Leverage dan Liquidity Terhadap Tax Avoidance Dengan Inventory Intensity Sebagai Variabel Moderasi. Jurnal Akuntansi, 11(2), 211–217.
Gray, S., & Nowland, J. (2013). Is prior director experience valuable? Accounting and Finance, 53(3), 643–666. https://doi.org/10.1111/J.1467-629X.2012.00481.X
Hanifah, I. (2022). Corporate Governance, Likuiditas, Tax Avoidance: Ukuran Perusahaan Sebagai Variabel Moderasi. Jurnal Literasi Akuntansi.
Jeganathan, D. (2020). The effect of CEO and director experience on acquisition performance: a pitch. Accounting Research Journal, 34(4), 385–393. https://doi.org/10.1108/ARJ-08-2020-0267/FULL/HTML
Jensen, C., & Meckling, H. (1976). Theory of The Firm : Managerial Behavior, Agency Costs and Ownership Structure. 3, 305–360.
ME Schaffer, G. T. (2021). Pengaruh Likuiditas, Struktur Aktiva dan Risiko Bisnis Terhadap Struktur Modal (Studi Empiris pada Perusahaan Property dan Real Estate di Bursa Efek Indonesia). Institutional Change in Transition Economies, 13(1), 188–199.
NP Maulidya, E. P. (2023). Pengaruh Profitabilitas, Likuiditas, Dan Tingkat Utang Terhadap Penghindaran Pajak. CEMERLANG: Jurnal Manajemen Dan Ekonomi Bisnis, 3(2).
Pohan, M. C. A. (2014). Manajemen Perpajakan: Strategi Perencanaan Pajak & Bisnis (Edisi Revisi).
RI Sumantri, L. K. (2023). Pengaruh Profitabilitas, Likuiditas, Leverage, Dan Capital Intensity Terhadap Penghindaran Pajak Perusahaan Properti Dan Real Estate Yang Terdaftar Di BEI. Management Studies and Entrepreneurship Journal (MSEJ).
S Asih, D. S. (2022). Director experience, management compensation and tax avoidance. Jurnal Akuntansi Dan Auditing Indonesia, 26(1). https://doi.org/10.20885/jaai.vol26.i
S Suyanto, T. K. (2022). PROFITABILITAS, PERTUMBUHAN PENJUALAN, LEVERAGE, PENGHINDARAN PAJAK: UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI. Jurnal Manajemen Terapan Dan Keuangan.
SE Kartika, W Puspitasari, D. K. (2023). Pengaruh Profitabilitas, Ukuran Perusahaan, dan Analisa Good Corporate Governance Terhadap Tax Avoidance. Jurnal Mutiara Ilmu Akuntansi, 1(2).
Seto, A. A., et al. (2023). Analisis Laporan Keuangan. PT Global Eksekutif Teknologi.
Shiah-Hou, S. R., & Cheng, C. W. (2012). Outside director experience, compensation, and performance. Managerial Finance, 38(10), 914–938. https://doi.org/10.1108/03074351211255146/FULL/HTML
Spence, M. (1973). Job Market Signaling. The Quarterly Journal of Economic, 87(3), 355–374.
T Irwanto, M Maemunah, C. L. (2022). Pengaruh Profitabilitas, Leverage dan Pertumbuhan Penjualan terhadap Penghindaran Pajak pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di. Jurnal Mahasiswa Manajemen Dan Akuntansi.
V Asprilla, P. A. (2023). Pengaruh Profitabilitas terhadap Penghindaran Pajak dengan Komite Audit sebagai Variabel Moderasi. Riset Dan Jurnal Akuntansi. https://doi.org/10.33395/owner.v7i3.1522
Abstract viewed = 131 times
PDF (Bahasa Indonesia) downloaded = 48 times
