ANALISIS KARAKTERISTIK PERUSAHAAN, INTENSITAS ASET TETAP DAN KONSERVATISME AKUNTANSI TERHADAP TAX AVOIDANCE
DOI:
https://doi.org/10.32493/ekop.v1i2.5291Abstract
This study aims to obtain empirical evidence about the influence of Company Characteristics, Intensity of Fixed Assets and Accounting Conservatism on Tax Avoidance. The independent variables used are Company Characteristics, Intensity of Fixed Assets and Accounting Conservatism. The dependent variable used is Tax Avoidance. The population in this study is mining companies listed on the Indonesia Stock Exchange in the 2014-2018 period. Samples collected by purposive sampling method. The number of companies sampled in this study were 13 companies. The method of analysis of this study uses multiple linear regression. The results of research conducted indicate that the variable Company Characteristics influence on Tax Avoidance, Fixed Asset Intensity has no effect on Tax Avoidance and Accounting Conservatism has no effect on Tax Avoidance. Simultaneously all free variables (Characteristics of Company, Fixed Asset Intensity and Accounting Conservatism) affect the Tax Avoidance.
Keywords: Company Characteristics; Fixed Assets Intensity; Conservatism Accounting; Tax Avoidance.
References
Adisamartha, Ida Bagus. (2015). Pengaruh Likuiditas, Leverage, Intensitas Persediaan Dan Intensitas Aset Tetap Pada Tingkat Agresivitas Wajib Pajak. E-JurnalAkuntansi Universitas Udayana, Vol.13.3.
Baharudin, Ahmad Arif Dan Provita Wijayanti. (2011). Mekanisme Corporate Governance terhadap Konservatisme Akuntansi Di Indonesia. Dinamika Sosial Ekonomi Volume 7 Nomor 1: 86 –101
Darmadi, Iqbal Nul Hakim. (2013). Analisis Faktor Yang Mempengaruhi Manajemen Pajak Dengan Indikator Tarif Pajak Efektif.Simposium Nasional Akuntansi 17 Mataram, Lombok.
Darmawan, Sukartha. (2014). Pengaruhcorporate Governance, Leverage, Return On Asset Dan Ukuran Perusahaan Pada Penghindaran Pajak. Issn : 2302-8556 E-Jurnal Akuntansi Universitas Udayana.9.1: 143-161.
Dewinta, Ida Ayu Rosa Dan Putu Ery Setiawan. (2016). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Leverage, Dan Pertumbuhan Penjualan Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, Vol.14.3
Dharma, I M. S., Dan Agus Ardiana. (2015). Pengaruh Leverage, Intensitas Aset Tetap,Ukuran Perusahaan, Dan Koneksi Politik Terhadap Tax Avoidance. E-JurnalAkuntansi Universitas Udayana, Vol. 15 No. 3 Hlm. 584-613.
Givoly, Dan dan Hayn, Carla. (2002). The Changing time-series properties of earnings, cash flows and acruals: Has financial reporting become more conservative. Journal of Accounting Economic 29.
Hery Septianto, (2016). Pengaruh Debt Convenant, Financial Distress, Risiko Lotigasi dan Growth Opportunities Terhadap Konservatisme Akuntansi.Jurnal Akuntansi
Indriani, Angela Novita (2016). Pengaruh Konservatisme Akuntansi Terhadap Tax Avoidance dan Good Corporate Gavernance Sebagai Pemoderasi. E-JurnalAkuntansi.Stie Perbanas Surabaya.
Irawati, W., & Sari, A. K. (2019). Pengaruh Persepsi Wajib Pajak dan Preferensi Risiko terhadap Kepatuhan Wajib Pajak. Jurnal Akuntansi Barelang, 3(2), 104-114.
Jaya, Tresno Eka, Kartika Dan Dinda. (2013).Corporate Governance, Konservatisme Akuntansi dan Tax Avoidance. Simposium Nasional Perpajakan 4.
Mardiasmo. (2011). Perpajakan Edisi Revisi 2011. Yogyakarta : Cv. Andi Offset Wahyudi, Dudi. 2014. Pengaruh Good Corporate Governance Dan Pemeriksaan Pajak Terhadap Tax Avoidance. Rpsep – 09.
Mulyani, S. (2014). Pengaruh Karakteristik Perusahaan, Koneksi Politik Dan Reformasi Perpajakan Terhadap Penghindaran Pajak. Jurnal Mahasiswa PerpajakanUniversitas Brawijaya, Vol. 1, No. 2 Hlm. 1-9.
Pohan, Chairil Anwar. (2013). Manajemen Perpajakan Strategi Perencanaan Pajak Dan Bisnis. Jakarta : Gramedia.
Pramudito, B.W., Dan Maria M. Ratna Sari. (2013). Pengaruh Konservatisme Akuntansi, Kepemilikan Manajerial Dan Ukuran Dewan Komisaris Terhadap Tax Avoidance, Jurnal Akuntansi, Vol.13 No.3, Halaman 737-742.
Santoso, Singgih. (2014). Statistik Multivariat, Edisi Revisi, Konsep dan Aplikasi dengan SPSS. Penerbit PT. Elex Media Komputindo. Jakarta
Sari, Gusti Maya. (2014) Pengaruh Corporate Governance, Ukuran Perusahaan, Kompensasi Rugi Fiskal dan Struktur Kepemilikan Terhadap Tax Aviodance. Jurnal WRA, Vol.2, No.2.
Sarra , Hustana Dara. (2017). Pengaruh Konservatisme Akuntansi, Komite Audit Dan Dewan Komisaris Independen Terhadap Penghindaran Pajak. E-JurnalAkuntansi Universitas Muhammadiyah Tangerang
Scott, W. R. (2012). Financial Accounting Theory 6th Edition. Toronto: Pearson Education Canada.
Suandy, Erly (2011). Perencanaan Pajak. Jakarta: Salemba Empat.
Susi, Dwimulyani. (2010). Konservatisma Akuntansi Dan Sengketa Pajak Penghasilan:Suatu Investigasi Empiris. Simposium Nasional AkuntansiXiii Purwokerto.
Tati Yulia Okrayanti Dkk (2017). Pengaruh Karakteristik Perusahaan Dan Corporate Governance Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Pgri Madiun
Verawaty, Citra Indah Merina, Fitri Yani. (2015). Insentif Pemerintah (Tax Incentives) Dan Faktor Non Pajak Terhadap Konservatisme Akuntansi Perusahaan Perbankan Di Indonesia. Proceeding Sriwijaya Economic And Business Converence.
Wahyudi, Dudi. (2014). Pengaruh Good Corporate Governance Dan Pemeriksaan Pajak Terhadap Tax Avoidance. Rpsep – 09.
Watts, R., Zimmerman, J. (1986). Positive Theory Of Accounting. Jersey: Prentice-Hall
www.idx.co.id
www.katadata.co.id
Downloads
Published
Issue
Section
License
Authors who publish with this journal agree to the following terms:- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
<a rel="license" href="http://creativecommons.org/licenses/by-sa/4.0/"><img alt="Creative Commons License" style="border-width:0" src="https://i.creativecommons.org/l/by-sa/4.0/88x31.png" /></a><br />This work is licensed under a <a rel="license" href="http://creativecommons.org/licenses/by-sa/4.0/">Creative Commons Attribution-ShareAlike 4.0 International License</a>.
