FAKTOR-FAKTOR YANG MEMPENGARUHI PENGHINDARAN PAJAK

Abstract

Abstrak

Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis berbagai faktor yang memengaruhi praktik penghindaran pajak (tax avoidance) pada perusahaan, dengan pendekatan studi literatur terhadap tiga jurnal ilmiah terkini. Variabel-variabel yang dianalisis meliputi kompensasi manajemen, cost of debt, pertumbuhan aset, komisaris independen, pertumbuhan penjualan, capital intensity, dan ukuran perusahaan. Hasil kajian menunjukkan bahwa komisaris independen, capital intensity, dan ukuran perusahaan memiliki pengaruh signifikan terhadap tax avoidance. Sementara itu, kompensasi manajemen, cost of debt, dan pertumbuhan penjualan tidak menunjukkan pengaruh signifikan secara parsial. Selain itu, pertumbuhan aset tidak berperan sebagai variabel mediasi. Temuan ini memberikan wawasan yang bermanfaat bagi pihak perusahaan, peneliti, dan pembuat kebijakan dalam memahami dinamika strategi efisiensi pajak di dunia korporasi.

Kata Kunci: tax avoidance, kompensasi manajemen, cost of debt, komisaris independen, capital intensity.

Abstract

This literature review aims to examine and analyze the factors influencing tax avoidance based on findings from three recent empirical studies. The reviewed journals explore various independent variables such as management compensation, cost of debt, asset growth, independent commissioners, sales growth, capital intensity, and firm size in their relationship with tax avoidance. The research methods used in the reviewed articles primarily adopt a quantitative approach with data obtained from the financial reports of companies listed on the Indonesia Stock Exchange (IDX). The results show that not all variables have a significant influence. Independent commissioners, capital intensity, and firm size were found to have a significant effect on tax avoidance, while variables such as management compensation, cost of debt, asset growth, and sales growth did not show significant individual effects. These findings indicate that corporate characteristics, governance mechanisms, and financial structures contribute differently to tax avoidance behavior depending on the context of the research model used.

Keywords: tax avoidance, management compensation, cost of debt, independent commissioner, capital intensity.