DETERMINAN PRAKTIK TAX AVOIDANCE PADA PERUSAHAAN CONSUMER NON-CYCLICAL YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

Abstract

ABSTRAK 

Penelitian ini bertujuan menganalisis determinan praktik tax avoidance pada perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) melalui metode literature review. Kajian dilakukan terhadap tiga artikel jurnal terakreditasi SINTA periode 2023–2024. Artikel pertama berasal dari Jurnal Mahasiswa Ekonomi & Bisnis (Vol. 4, No. 3, 2024) berjudul “Pengaruh Financial Distress, Intensitas Asset Tetap dan Sales Growth pada Tax Avoidance” oleh Ruth Maria Uliganda dan Hermi. Hasil penelitian menunjukkan bahwa financial distress, intensitas aset tetap, dan sales growth berpengaruh positif dan signifikan terhadap tax avoidance. Artikel kedua diterbitkan dalam Jurnal Mahasiswa Ekonomi & Bisnis (Vol. 4, No. 2, 2024) berjudul “Pengaruh Konservatisme Akuntansi, Deferred Tax Expense, Capital Intensity, dan Umur Perusahaan terhadap Tax Avoidance” oleh Jeni Mardiana Novritasari Harefa dan Lyandra Aisyah Margie. Hasil penelitian menunjukkan bahwa secara parsial hanya umur perusahaan yang berpengaruh signifikan terhadap tax avoidance. Artikel ketiga berasal dari Jurnal Bisnis dan Akuntansi Unsurya (Vol. 8, No. 2, 2023) berjudul “Pengaruh Deferred Tax Expense, Capital Intensity, Kepemilikan Institusional terhadap Tax Avoidance” oleh Dea Safitri dan Anis Syamsu Rizal. Hasil penelitian menunjukkan bahwa capital intensity berpengaruh negatif dan signifikan terhadap tax avoidance, sedangkan variabel lainnya tidak signifikan. Secara umum, praktik tax avoidance dipengaruhi oleh kondisi keuangan, struktur aset, dan karakteristik perusahaan, dengan perbedaan hasil yang disebabkan oleh perbedaan periode, sampel, dan metode penelitian.

Kata kunci: tax avoidance, financial distress, sales growth, tinjauan pustaka

ABSTRACT

This study aims to analyze the determinants of tax avoidance practices in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) through a literature review method. The study was conducted on three SINTA-accredited journal articles for the 2023–2024 period. The first article is from the Jurnal Mahasiswa Ekonomi & Bisnis (Vol. 4, No. 3, 2024) entitled "The Effect of Financial Distress, Fixed Asset Intensity, and Sales Growth on Tax Avoidance" by Ruth Maria Uliganda and Hermi. The results show that financial distress, fixed asset intensity, and sales growth have a positive and significant effect on tax avoidance. The second article was published in the Jurnal Mahasiswa Ekonomi & Bisnis (Vol. 4, No. 2, 2024) entitled "The Effect of Accounting Conservatism, Deferred Tax Expense, Capital Intensity, and Company Age on Tax Avoidance" by Jeni Mardiana Novritasari Harefa and Lyandra

Aisyah Margie. The results show that partially only company age has a significant effect on tax avoidance. The third article comes from the Unsurya Business and Accounting Journal (Vol. 8, No. 2, 2023) entitled "The Effect of Deferred Tax Expense, Capital Intensity, and Institutional Ownership on Tax Avoidance" by Dea Safitri and Anis Syamsu Rizal. The results show that capital intensity has a negative and significant effect on tax avoidance, while other variables are insignificant. In general, tax avoidance practices are influenced by financial conditions, asset structure, and company characteristics, with differences in results caused by differences in research periods, samples, and methods.

Keywords: tax avoidance, financial distress, sales growth, literature review