PENGARUH RISIKO PERUSAHAAN, INTENSITAS ASET TETAP DAN UKURAN PERUSAHAAN TERHADAP AGGRESSIVE TAX AVOIDANCE
Abstract
This study aims to examine the effect of corporate risk taking, fixed asset intensity and firm size on aggressive tax avoidance. This research uses secondary data from a multi-national company during 2017-2021. The technique and sampling used to use purposive sampling. The data analysis technique used is multiple regression with the help of Eviews 12 (Econometric Views). The conclusion of the study shows, based on partial tests 1) Company risk has no effect (Ho) on Tax Avoidance Aggressiveness 2) Fixed Assets Intensity has no effect (Ho) on Tax Avoidance Aggressiveness 3) Company size has an effect (Ha) on Tax Avoidance Aggressiveness. Based on the simultaneous test, the calculated F value (3.265756) > the F table value (2.685643451), it can be concluded that the independent variables jointly affect the dependent variable.
Keywords: Aggressive Tax Avoidance; Corporate Risk Taking; Firm Size; Intensity of Fixed Asset.
References
Ghozali, I. (2016). Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23 (Edisi 8). Cetakan ke VIII. Semarang : Badan Penerbit Universitas Diponegoro.
Jensen, Michael & Meckling, William. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal Of Financial Ekonomics, Volume 3 No 4
Nopiyani, E., & Mu’id, D. (2019). Pengaruh Return On Assets, Leverage, Ukuran Perusahaan, Intensitas Aset Tetap Dan Kepemilikan Institusional Terhadap Penghindaran Pajak. Diponegoro Journal of Accounting, Volume 8 No 3
Oktamawati, M. (2017). Pengaruh Karakter Eksekutif, Komite Audit, Ukuran Perusahaan, Leverage, Pertumbuhan Penjualan, Dan Profitabilitas Terhadap Tax Avoidance. Jurnal Akuntansi Bisnis, Volume 15 No 1
Paligorova, T. (2010). Corporate Risk Taking And Ownership Structure (No. 2010,3). Bank Of Canada Working Paper.
Prihatini, C., & Nuryatno, Amin, M. (2022). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Intensitas Aset Tetap Dan Kualitas Audit Terhadap Tax Avoidance. Jurnal Ekonomi Trisakti, Volume 2 No 2 Purwanti, Shinta, M., & Sugiyarti, L. (2017). Pengaruh Intensitas Aset Tetap, Pertumbuhan Penjualan Dan Koneksi Politik Terhadap Tax Avoidance (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012–2016). Jurnal Riset Akuntansi dan Keuangan, Volume 5 No 3 Putri, A., Djazuli, A., & Riyah, C. (2019). Pengaruh Ukuran, Pertumbuhan Dan Risiko Perusahaan Terhadap Nilai Perusahaan Yang Tergabung Dalam Indeks Lq 45 Di Bursa Efek Indonesia. Jurnal Akuntansi dan Bisnis, Volume 4 No 2 Rizky, M., & Puspitasari, W. (2020). Pengaruh Risiko Perusahaan, Intensitas Aset Teta158p Dan Ukuran Perusahaan Terhadap Aggressive Tax Avoidance. Jurnal Akuntansi Trisakti, Volume 7 No 1
Suandy, E. (2016). Perencanaan Pajak. Jakarta : Salemba Empat
Sugiyono (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung : Alphabet
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung : Alfabeta
