The Effect of Capital Intensity, Sales Growth, Institutional Ownership and Independent Commissioner on Tax Avoidance

Authors

  • Hemas Hertanti Universitas Pamulang
  • Eka Kusuma Dewi Universitas Pamulang

Abstract

This study aims to examine the effect of capital intensity, sales growth, institutional ownership and independent commissioners on tax avoidance. This type of research is quantitative research using a population of all energy companies listed on the Indonesia Stock Exchange (IDX), with the year of observation that is 2017-2021. The sampling method in this study used purposive sampling technique. The total number obtained in this study was 14 companies. This study was conducted with the help of eviews 9 software. The test results show that simultaneously capital intensity, sales growth, institutional ownership and independent commissioners affect tax avoidance. In addition, partially capital intensity affects tax avoidance, meanwhile sales growth, institutional ownership and independent commissioners have no effect on tax avoidance.

References

Ardiyanto, R. M., & Marfiana, A. (2021). Pengaruh Keahlian Keuangan, Kompensasi Direksi, Profitabilitas, Pertumbuhan Perusahaan Dan Kepemilikan Institusi Pada Penghindaran Pajak Perusahaan. Jurnal Manajemen STIE Muhammadiyah Palopo, 7(1), 31. Https://Doi.Org/10.35906/Jm001.V7i1.719

Azis, A. A., & Sari, I. R. (2022). Pengaruh Capital Intensity, Sales Growth Dan Kepemilikan Institusional Terhadap Penghindaran Pajak Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bei Periode 2017 – 2021. Transekonomika: Akuntansi, Bisnis Dan Keuangan, 2(6), 311–324. Https://Doi.Org/10.55047/Transekonomika.V2i6.290

Fatimah. (2021). Dampak Penghindaran Pajak Indonesia Diperkirakan Rugi Rp. 68,7 Triliun. Www.Pajaku.Com. Https: //Www.Pajaku.Com/Readv5fbf28b52ef363407 Lea80vdampak-Penghindaran-Pajak-Indonesia-Diperkirakan-Rug-Rp-687-Triliun.

Fitria, G. (2018). PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, KARAKTER EKSEKUTIF DAN SIZE TERHADAP TAX AVOIDANCE (Study Empiris Pada Emiten Sektor Perdagangan Yang Terdaftar Di BEI Tahun 2014-2017). Jurnal Profita, 11(3), 438–451. Https://Doi.Org/10.22441/Profita.2018.V11.03.006

Ghozali, I., & Ratmono, D. (2020). Analisis Multivarans Dan Ekonometri Teori Konsep Teori Dan Aplikasi Eviews 10.

Hayati, D., & Ajimat, A. (2022). Pengaruh Sales Growth, Intensitas Aset Tetap Dan Corporate Governance Terhadap Tax Avoidance. Jurnal Disrupsi Bisnis, 5(1), 60–71. Https://Doi.Org/10.32493/Drb.V5i1.17872

Hidayat, W. W., Soehardi;, & Husadh, C. (2018). Pengaruh Corporate Governance Terhadap Manajemen Pajak. Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi, 14(2), 77. Https://Doi.Org/10.30742/Equilibrium.V14i2.469

Kalbuana, N., Widagdo, R. A., & Yanti, D. R. (2020). Pengaruh Capital Intensity, Ukuran Perusahaan, Dan Leverage Terhadap Tax Avoidance Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index. Jurnal Riset Akuntansi Politala, 3(2), 46–59. Https://Doi.Org/10.34128/Jra.V3i2.56

Kurniasih, N., & Hermanto. (2020). Pengaruh Sales Growth, Leverage, Kualitas Audit Dan Ukuran Perusahaan Terhadap Penghindaran Pajak. Jurnal Civitas Academika Ekonomi, 1(1), 171–179.

Mardiasmo. (2019). PERPAJAKAN (D. ARUM (Ed.)).

Narsa, N. P. D. R. (2022). KECENDERUNGAN PERUSAHAAN MELAKUKAN PENGHINDARAN PAJAK: BERPENGARUHKAN TERHADAP KETERBACAAN LAPORAN KEUANGAN YANG RENDAH? NEWS.UNAIR.Ac.Id.

Nugraha, H. S., & ADI, P. H. (2018). Pengaruh Capital Intensity, Komisaris Independen Dan Profitabilitas Terhadap Penghindaran Pajak (Studi Pada Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia).

Permatasari, I., Hasanah, N., & Khairunnisa, H. (2021). Faktor-Faktor Internal Yang Mempengaruhi Tax Avoidance Pada Masa Pandemi Covid-19. Journal Of Economics, Business, & Accountancy Ventura, 5(2), 125–131.

Pratomo, D., & Rana, R. A. (2021). Pengaruh Kepemilikan Institusional, Komisaris Independen Dan Komite Audit Terhadap Penghindaran Pajak. JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi, 8(1), 91–103. Https://Doi.Org/10.30656/Jak.V8i1.2487

Romadhina, A. P., & Dewi, E. K. (2021). Perbandingan Harga Saham, Volume Transaksi Dan Return Saham Sebelum Dan Sesudah Terjadi Pandemi Covid-19 Pada PT Agung Podomoro Land, Tbk. Journal Of Information System, Applied, Management, Accounting And Research, 5(4), 720. Https://Doi.Org/10.52362/Jisamar.V5i4.512

Sarasmita, L. P. T., & Ratnadi, N. M. D. (2021). Intensitas Aktiva Tetap, Kompensasi Eksekutif, Kepemilikan Institusional Dan Tax Avoidance. E-Jurnal Akuntansi, 31(10), 2442. Https://Doi.Org/10.24843/Eja.2021.V31.I10.P03

Sugiyono. (2017). Metode Penelitian Kuantitatif Kualitatif Dan R&D. Penerbit Alfabeta.

Supriyanto, R. (2021). Pengaruh Kinerja Keuangan, Pertumbuhan Penjualan Dan Intensitas Aset Tetap Terhadap Tax Avoidance Dengan Proporsi Komisaris Independen Sebagai Variabel Moderasi. Jurnal Ilmiah Ekonomi Bisnis, 26(3), 316–330. Https://Doi.Org/10.35760/Eb.2021.V26i3.5172

Zainuddin, Tuwow, M. D. F., & Anfas, A. (2022). Tax Avoidance Di Indonesia Dan Faktor-Faktor Yang Mempengaruhinya. Journal Of Management And Bussines (JOMB), 4(1), 373–392. Https://Doi.Org/10.31539/Jomb.V4i1.3542

Downloads

Published

2023-12-01

Issue

Vol. 4 No. 1 (2023): HUMANIS (Humanities, Management and Science Proceedings)

Section

Articles

License

Open Access

HUMANIS (Humanities, Management and Science Proceedings) is a national peer reviewed and open access journal that publishes significant and important research from all area of agroindustry.

This journal provides immediate open access to its content that making research publish in this journal freely available to the public that supports a greater exchange of knowledge.

Copyright

Submission of a manuscript implies that the submitted work has not been published before (except as part of a thesis or report, or abstract); that it is not under consideration for publication elsewhere; that its publication has been approved by all co-authors. If and when the manuscript is accepted for publication, the author(s) still hold the copyright and retain publishing rights without restrictions. Authors or others are allowed to multiply article as long as not for commercial purposes. For the new invention, authors are suggested to manage its patent before published. The license type is CC-BY-SA 4.0.

Disclaimer

No responsibility is assumed by publisher and co-publishers, nor by the editors for any injury and/or damage to persons or property as a result of any actual or alleged libelous statements, infringement of intellectual property or privacy rights, or products liability, whether resulting from negligence or otherwise, or from any use or operation of any ideas, instructions, procedures, products or methods contained in the material therein.