DETERMINAN PRAKTIK TAX AVOIDANCE PADA PERUSAHAAN CONSUMER CYCLICAL YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)
Abstract
Abstract
Makalah ini membahas faktor-faktor yang memengaruhi praktik tax avoidance pada perusahaan sektor consumer cyclicals yang terdaftar di Bursa Efek Indonesia (BEI). 3 jurnal penelitian yang di ulas ini bertujuan untuk menganalisis determinan praktik tax avoidance yang meliputi profitabilitas, perusahaan consumer cyclicals, intensitas modal (capital intensity), pertumbuhan perusahaan (company growth), dan Good Corporate Governance (GCG). Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan data sekunder berupa laporan keuangan perusahaan consumer cyclicals yang terdaftar di BEI selama periode tertentu. Analisis data dilakukan menggunakan teknik statistik untuk menguji pengaruh masing-masing variabel independen terhadap tax avoidance yang diproksikan dengan effective tax rate (ETR). Berdasarkan hasil kajian dari ketiga penelitian mengenai faktor-faktor yang mempengaruhi tax avoidance, dapat disimpulkan bahwa beberapa variabel seperti profitabilitas, perusahaan sektor consumer cyclicals, intensitas modal (capital intensity), pertumbuhan perusahaan (company growth), dan Good Corporate Governance (GCG) memiliki pengaruh yang berbeda-beda terhadap praktik tax avoidance. Berdasarkan penelitian Yonathan dan Siagian (2023) berjudul “Pengaruh Profitabilitas, Capital Intensity, dan Sales Growth terhadap tax avoidance”, profitabilitas memiliki pengaruh yang signifikan terhadap tax avoidance. Kemudian berdasarkan penelitian Tasya Fauziah (2023) berjudul “Pengaruh Capital Intensity dan Sales Growth terhadap Tax Avoidance pada Perusahaan Consumer Cyclicals yang mana memiliki pengaruh signifikan terhadap tindakan tax avoidance pada perusahaan consumer cyclicals. Selanjutnya berdasarkan penelitian Yonathan dan Siagian (2023), dimana capital intensity tidak berpengaruh signifikan terhadap tax avoidance. Berdasarkan penelitian Tasya Fauziah (2023) dan juga berdasarkan penelitian Yonathan dan Siagian (2023), pertumbuhan penjualan menunjukkan hasil yang tidak konsisten terhadap tax avoidance. Serta berdasarkan pada penelitian Sianturi (2022) berjudul “Pengaruh Good Corporate Governance (GCG) terhadap Tax Avoidance”, GCG berpengaruh signifikan terhadap tax avoidance. Adapun berdasarkan penelitian tasya Fauziah kompensasi eksekutif juga tidak berpengaruh terhadap tax avoidance. Kesimpulan umum dari ketiga penelitian tersebut dapat disimpulkan bahwa profitabilitas cenderung mendorong praktik tax avoidance, GCG berperan sebagai pengendali, capital intensity dan kompensasi eksekutif tidak berpengaruh signifikan, dan sales growth menunjukkan hasil yang tidak konsisten. Sementara itu, karakteristik perusahaan sektor consumer cyclicals turut mempengaruhi kecenderungan tax avoidance tergantung pada kondisi laba dan strategi perusahaan. Dengan demikian, dapat disimpulkan bahwa praktik tax avoidance merupakan fenomena yang kompleks dan multidimensional, sehingga diperlukan pendekatan komprehensif dalam memahami faktor-faktor yang memengaruhinya, baik dari sisi kinerja keuangan maupun tata kelola perusahaan.
Kata Kunci: Tax Avoidance, Profitabilitas, Perusahaan consumer cyclicals, intensitas modal (capital intensity), Pertumbuhan penjualan (sales growth), Good Corporate Governance (GCG), Kompensasi Eksekutif
Abstract
This paper discusses the factors that affect tax avoidance practices in consumer cyclicals sector companies listed on the Indonesia Stock Exchange (IDX). The 3 research journals reviewed aim to analyze the determinants of tax avoidance practices which include profitability, corporate consumer cyclicals, capital intensity, company growth, and Good Corporate Governance (GCG). The research method used is a quantitative approach with secondary data in the form of financial statements of consumer cyclicals companies listed on the IDX during a certain period. Data analysis was carried out using statistical techniques to test the influence of each independent variable on tax avoidance proxied with the effective tax rate (ETR). Based on the results of the study of the three studies on factors that affect tax avoidance, it can be concluded that several variables such as profitability, company sector consumer cyclicals, capital intensity, company growth, and Good Corporate Governance (GCG) have different influences on tax avoidance practices. Based on research by Yonathan and Siagian (2023) entitled "The Influence of Profitability, Capital Intensity, and Sales Growth on Tax Avoidance", profitability has a significant influence on tax avoidance. Then based on Tasya Fauziah's research (2023) entitled "The Influence of Capital Intensity and Sales Growth on Tax Avoidance in Consumer Cyclicals Companies which have a significant influence on tax avoidance actions in consumer cyclicals companies. Furthermore, based on research by Yonathan and Siagian (2023), where capital intensity has no significant effect on tax avoidance. Based on the research of Tasya Fauziah (2023) and also based on the research of Yonathan and Siagian (2023), sales growth shows inconsistent results for tax avoidance. And based on research by Sianturi (2022) entitled "The Influence of Good Corporate Governance (GCG) on Tax Avoidance", GCG has a significant effect on tax avoidance. As for Tasya Fauziah's research, executive compensation also has no effect on tax avoidance. The general conclusions of the three studies can be concluded that profitability tends to encourage tax avoidance practices, GCG plays a controlling role, capital intensity and executive compensation do not have a significant effect, and sales growth shows inconsistent results. Meanwhile, the characteristics of companies in the consumer cyclicals sector also affect the tendency of tax avoidance depending on the company's profit conditions and strategy. Thus, it can be concluded that the practice of tax avoidance is a complex and multidimensional phenomenon, so a comprehensive approach is needed in understanding the factors that affect it, both in terms of financial performance and corporate governance.
Keywords: Tax Avoidance, Profitability, Corporate consumer cyclicals, capital intensity, Sales growth, Good Corporate Governance (GCG), Executive Compensation
