Pengaruh Capital Intensity dan Ukuran Perusahaan terhadap Tax Avoidance
DOI:
https://doi.org/10.32493/jiaup.v11i2.25836Keywords:
Capital Intensity, Ukuran Perusahaan, Tax AvoidanceAbstract
Abstract
According to a report from the Tax Justice Network, it is estimated that tax losses caused by tax evasion practices in Indonesia reach around IDR. 68.7 trillion. The report also noted that companies in Indonesia contributed as much as Rp. 67.6 trillion in tax avoidance practices, while individuals as individual taxpayers contribute around Rp. 1.1 trillion. This research aims to obtain empirical evidence that reveals the consequences of capital intensity and company size on the use of tax avoidance strategies. This type of research is associative quantitative. The data utilized in this research consists of annual financial reports on 'manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange during' the period from 2017 to 2021. A purposive sampling method was used to select 8 companies as a sample observed for 5 years. Thus, in this research, 40 companies were the objects of observation. Data analysis was carried out using panel data regression. The research results show that there is a significant positive influence between capital intensity and tax avoidance practices, and there is a significant positive relationship between company size and tax avoidance practices.
Abstrak
Menurut laporan Tax Justice Network, kerugian pajak akibat praktik penghindaran pajak di Indonesia diperkirakan mencapai sekitar Rp. 68,7 triliun. Laporan tersebut juga mencatat perusahaan-perusahaan di Indonesia memberikan kontribusi sebesar Rp. 67,6 triliun dalam praktik penghindaran pajak, sedangkan orang pribadi sebagai wajib pajak orang pribadi berkontribusi sekitar Rp. 1,1 triliun. Penelitian ini bertujuan untuk memperoleh bukti empiris yang mengungkapkan pengaruh intensitas modal dan ukuran perusahaan terhadap penggunaan strategi penghindaran pajak. Jenis penelitian ini adalah kuantitatif asosiatif. Data yang digunakan dalam penelitian ini terdiri dari laporan keuangan tahunan pada 'perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia selama' periode 2017 hingga 2021. Metode purposive sampling digunakan untuk memilih 8 perusahaan sebagai sampel yang diamati. 5 tahun. Dengan demikian, dalam penelitian ini terdapat 40 perusahaan yang menjadi objek pengamatan. Analisis data dilakukan dengan menggunakan regresi data panel. Hasil penelitian menunjukkan terdapat pengaruh positif signifikan antara intensitas modal terhadap praktik penghindaran pajak, dan terdapat hubungan positif signifikan antara ukuran perusahaan dengan praktik penghindaran pajak.
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