Authors retain the copyright without restrictions for their published content in this journal. HSSR is a SHERPA ROMEO Green Journal.
Publishing License
This is an open-access article distributed under the terms of
THE RELATIONS AMONG FIRM CHARACTERISTIC, CAPITAL INTENSITY, INSTITUTIONAL OWNERSHIP, AND TAX AVOIDANCE: SOME EVIDENCE FROM INDONESIA
Corresponding Author(s) : Wirmie Eka Putra
Humanities & Social Sciences Reviews,
Vol. 8 No. 1 (2020): January
Abstract
Purpose of the study: This study is to determine the effect of profitability, leverage, company size, capital intensity, and institutional ownership simultaneously and partially on tax avoidance in Indonesia.
Methodology: This study uses a quantitative approach to the type of descriptive research. The population of this research is property, real estate, and building constructs companies from 2013 - 2017, as many as 63 companies, which listed on the Indonesia Stock Exchange (IDX). While the samples in this study were 31 companies. The data analysis method used is multiple linear regression analysis.
Principal Findings: Profitability, leverage, company size, and institutional ownership partially influencing tax avoidance. However, the intensity of capital partly does not affect tax avoidance.
Applications of this study: This study suggests that the government makes several efforts to intervene to increase tax literacy on companies, the public, and expand access to higher education, as well as improve the quality of the democratization process to enhance tax compliance in Indonesia.
Novelty/Originality of this study: This research brings new evidence on the relationship between profitability, leverage, company size, and institutional ownership on tax avoidance in Indonesia.
Keywords
Download Citation
Endnote/Zotero/Mendeley (RIS)BibTeX
- Agustina, T. N., & Aris, M. A. (2015). Tax Avoidance : Faktor-Faktor Yang Mempengaruhinya (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2015). In Seminar Nasional dan The 4th Call for Syariah Paper: Peran Profesi Akuntansi Dalam Penanggulangan Korupsi (pp. 295–307).
- Alfina, I. T., Nurlaela, S., & Wijayanti, A. (2018). The Influence of Profitability, Leverage, Independent Commissioner, and Company Size to Tax Avoidance. In The 2nd International Conference on Technology, Education, and Social Science 2018 (The 2nd ICTESS 2018) (Vol. 2018, pp. 102–106).
- Ambarukmi, K. T., & Diana, N. (2017). Pengaruh Size, Leverage, Profitability, Capital Intensity Ratio Dan Activity Ratio Terhadap Effective Tax Rate (ETR) (Studi Empiris Pada Perusahaan LQ-45 Yang Terdaftar Di BEI Selama Periode 2011- 2015). E_Junal Ilmiah Riset Akuntansi, 06(17), 13–26.
- Annisa, N. A. T. T. A., & Kurniasih, L. (2012). Pengaruh Corporate Governan. Jurnal Akuntansi Dan Auditing, 8(2), 95–189.
- Ardyansah, D., & Zulaikha. (2014). Pengaruh Size, Leverage, Profitability, Capital Intensity Ratio Dan Komisaris Independen Terhadap Effective Tax Rate (ETR). Diponegoro Journal of Accounting, 3(2), 1–9.
- Dewi, N. (2016). Pengaruh Karakteristik Eksekutif, Karakteristik Perusahaan dan Pengungkapan Tanggung Jawab Sosial Perusahaan TErhadap Penghindaran Pajak (Studi Empiris Perusahaan Pertambangan yang Terdaftar di BEI 2011 - 2013). JOM Fekon, 3, 1006–1020.
- Dewi, N. N. K., & Jati, I. K. (2014). Pengaruh karakter eksekutif, karakteristik perusahaan, dan dimensi tata kelola perusahaan yang baik pada tax avoidance di bursa efek indonesia. E-Jurnal Akuntansi Universitas Udayana, 6(2), 249–260.
- Fernández-rodrÃguez, E., & MartÃnez-arias, A. (2012). Do Business Characteristics Determine an Effective Tax Rate ? Evidence for Listed Companies in China and the United States. The Chinese Economy, 45(6), 60–83. https://doi.org/10.2753/CES1097-1475450604 DOI: https://doi.org/10.2753/CES1097-1475450604
- Frank, M. M., Lynch, L. J., & Rego, S. O. (2009). Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting. The Accounting Review, 84(2), 467–496. https://doi.org/https://doi.org/10.2308/accr.2009.84.2.467 DOI: https://doi.org/10.2308/accr.2009.84.2.467
- Harahap. (2010). Analitis Kritis Atas Laporan Keuangan. Jakarta: Rajawali Persada.
- Hidayat, K., Ompusunggu, A. P., & Suratno, H. (2016). Pengaruh Corporate Social Responsibility Terhadap Agresivitas Pajak Dengan Insentif Pajak Sebagai Pemoderasi (Studi Pada Perusahaan Pertambangan Yang Terdaftar Di BEI). JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 2(2), 39–58. https://doi.org/DOI: 10.34204/jiafe.v2i2.543 DOI: https://doi.org/10.34204/jiafe.v2i2.543
- Irianto, B. S., Sudibyo, Y. A., & Wafirli, A. (2017). The Influence of Profitability, Leverage, Firm Size, and Capital Intensity Towards Tax Avoidance. International Journal of Accounting and Taxation, 5(2), 33–41. https://doi.org/10.15640/ijat.v5n2a3 DOI: https://doi.org/10.15640/ijat.v5n2a3
- Jensen, C., & Meckling, H. (1974). Theory Of The Firm : Managerial Behavior, Agency Costs, And Ownership Structure. Journal of Financial Economics, 3(1976), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X DOI: https://doi.org/10.1016/0304-405X(76)90026-X
- Kurniasih, T., & Sari, M. M. R. (2013). Pengaruh Return On Assets, Leverage, Corporate Governance, Ukuran Perusahaan Dan Kompensasi Rugi Fiskal Pada Tax Avoidance. Buletin Studi Ekonomi, 18(1), 58–66.
- Lanis, R., & Richardson, G. (2011). The effect of the board of director composition on corporate tax aggressiveness. Journal of Accounting and Public Policy, 30(1), 50–70. https://doi.org/10.1016/j.jaccpubpol.2010.09.003 DOI: https://doi.org/10.1016/j.jaccpubpol.2010.09.003
- Lionita, A., & Kusbandiyah, A. (2017). Pengaruh Corporate Social Responsibility, Profitability, Leverage, dan Komisaris Independen Terhadap Praktik Penghindaran Pajak Pada Perusahaan yang Terdaftar di BEI. Kompartemen, 15(1), 1–11.
- Maharani, I. G. A. C., & Suardana, K. A. (2014). Pengaruh Corporate Governance, Profitabilitas Dan Karakteristik Eksekutif Pada Tax Avoidance Perusahaan Manufaktur. E-Jurnal Akuntansi Universitas Udayana, 9(2), 525–539.
- Masripah, Diyanty, V., & Fitriasari, D. (2016). Controlling Shareholder and Tax Avoidance : Family Ownership and Corporate Governance. International Research Journal of Business Studies, 8(3), 167–180. https://doi.org/https://doi.org/10.21632/irjbs.8.3.167-180 DOI: https://doi.org/10.21632/irjbs.8.3.167-180
- Merks, P. (2007). Categorizing International Tax Planning. Fundamentals of International Tax Planning. IBFD, 66–69.
- Nursari, M., Diamonalisa, & Sukarmanto, E. (2017). Pengaruh Profitabilitas, Leverage dan Kepemilikan Institusional Terhadap Tax Avoidance. Prosiding Akuntansi, 3(2), 259–266. Retrieved from http://hdl.handle.net/123456789/24485
- Permata, A. D., Nurlaela, S., & W, E. M. (2018). Pengaruh Size , Age , Profitability , Leverage dan Sales Growth Terhadap Tax Avoidance. Jurnal Akuntansi Dan Pajak, 19(01), 10–20. https://doi.org/http://dx.doi.org/10.29040/jap.v19i1.171 DOI: https://doi.org/10.29040/jap.v19i1.171
- Puspita, D., & Febrianti, M. (2017). Faktor-Faktor Yang Mempengaruhi Penghindaran Pajak Pada Perusahaan Manufaktur di BEI. Jurnal Bisnis Dan Akuntansi, 19(1), 38–46. https://doi.org/https://doi.org/10.34208/jba.v19i1.63 DOI: https://doi.org/10.34208/jba.v19i1.63
- Putra, I. G. L. N. D. C., & Merkusiwati, N. K. L. A. (2016). Pengaruh Komisaris Independen, Leverage, Size dan Capital Intensity Ratio Pada Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 17(1), 690–714.
- Putri, V. R., & Putra, B. I. (2017). Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan dan Proporsi Kepemilikan Institusional Terhadap Tax Avoidance. Jurnal Ekonomi Manajemen Sumber Daya, 19(1), 1–11. DOI: https://doi.org/10.23917/dayasaing.v19i1.5100
- Rego, S. O. (2003). Tax Avoidance Activities of U.S. Multinational Corporations. Contemporary Accounting Research, 42. https://doi.org/https://doi.org/10.1506/VANN-B7UB-GMFA-9E6W DOI: https://doi.org/10.1506/VANN-B7UB-GMFA-9E6W
- Sartono, R. A. (2010). Manajemen Keuangan dan Aplikasi. Yogyakarta: BPFE-Yogyakarta.
- Suwito, E., & Herawaty, A. (2005). Analisis Pengaruh Karakteristik Perusahaan Terhadap Tindakan Perataan Laba yang Dilakukan Oleh Perusahaan Yang Terdaftar di Bursa Efek Jakarta. In Simposium Nasional Akuntansi XVI (pp. 136–146).
References
Agustina, T. N., & Aris, M. A. (2015). Tax Avoidance : Faktor-Faktor Yang Mempengaruhinya (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2015). In Seminar Nasional dan The 4th Call for Syariah Paper: Peran Profesi Akuntansi Dalam Penanggulangan Korupsi (pp. 295–307).
Alfina, I. T., Nurlaela, S., & Wijayanti, A. (2018). The Influence of Profitability, Leverage, Independent Commissioner, and Company Size to Tax Avoidance. In The 2nd International Conference on Technology, Education, and Social Science 2018 (The 2nd ICTESS 2018) (Vol. 2018, pp. 102–106).
Ambarukmi, K. T., & Diana, N. (2017). Pengaruh Size, Leverage, Profitability, Capital Intensity Ratio Dan Activity Ratio Terhadap Effective Tax Rate (ETR) (Studi Empiris Pada Perusahaan LQ-45 Yang Terdaftar Di BEI Selama Periode 2011- 2015). E_Junal Ilmiah Riset Akuntansi, 06(17), 13–26.
Annisa, N. A. T. T. A., & Kurniasih, L. (2012). Pengaruh Corporate Governan. Jurnal Akuntansi Dan Auditing, 8(2), 95–189.
Ardyansah, D., & Zulaikha. (2014). Pengaruh Size, Leverage, Profitability, Capital Intensity Ratio Dan Komisaris Independen Terhadap Effective Tax Rate (ETR). Diponegoro Journal of Accounting, 3(2), 1–9.
Dewi, N. (2016). Pengaruh Karakteristik Eksekutif, Karakteristik Perusahaan dan Pengungkapan Tanggung Jawab Sosial Perusahaan TErhadap Penghindaran Pajak (Studi Empiris Perusahaan Pertambangan yang Terdaftar di BEI 2011 - 2013). JOM Fekon, 3, 1006–1020.
Dewi, N. N. K., & Jati, I. K. (2014). Pengaruh karakter eksekutif, karakteristik perusahaan, dan dimensi tata kelola perusahaan yang baik pada tax avoidance di bursa efek indonesia. E-Jurnal Akuntansi Universitas Udayana, 6(2), 249–260.
Fernández-rodrÃguez, E., & MartÃnez-arias, A. (2012). Do Business Characteristics Determine an Effective Tax Rate ? Evidence for Listed Companies in China and the United States. The Chinese Economy, 45(6), 60–83. https://doi.org/10.2753/CES1097-1475450604 DOI: https://doi.org/10.2753/CES1097-1475450604
Frank, M. M., Lynch, L. J., & Rego, S. O. (2009). Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting. The Accounting Review, 84(2), 467–496. https://doi.org/https://doi.org/10.2308/accr.2009.84.2.467 DOI: https://doi.org/10.2308/accr.2009.84.2.467
Harahap. (2010). Analitis Kritis Atas Laporan Keuangan. Jakarta: Rajawali Persada.
Hidayat, K., Ompusunggu, A. P., & Suratno, H. (2016). Pengaruh Corporate Social Responsibility Terhadap Agresivitas Pajak Dengan Insentif Pajak Sebagai Pemoderasi (Studi Pada Perusahaan Pertambangan Yang Terdaftar Di BEI). JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 2(2), 39–58. https://doi.org/DOI: 10.34204/jiafe.v2i2.543 DOI: https://doi.org/10.34204/jiafe.v2i2.543
Irianto, B. S., Sudibyo, Y. A., & Wafirli, A. (2017). The Influence of Profitability, Leverage, Firm Size, and Capital Intensity Towards Tax Avoidance. International Journal of Accounting and Taxation, 5(2), 33–41. https://doi.org/10.15640/ijat.v5n2a3 DOI: https://doi.org/10.15640/ijat.v5n2a3
Jensen, C., & Meckling, H. (1974). Theory Of The Firm : Managerial Behavior, Agency Costs, And Ownership Structure. Journal of Financial Economics, 3(1976), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X DOI: https://doi.org/10.1016/0304-405X(76)90026-X
Kurniasih, T., & Sari, M. M. R. (2013). Pengaruh Return On Assets, Leverage, Corporate Governance, Ukuran Perusahaan Dan Kompensasi Rugi Fiskal Pada Tax Avoidance. Buletin Studi Ekonomi, 18(1), 58–66.
Lanis, R., & Richardson, G. (2011). The effect of the board of director composition on corporate tax aggressiveness. Journal of Accounting and Public Policy, 30(1), 50–70. https://doi.org/10.1016/j.jaccpubpol.2010.09.003 DOI: https://doi.org/10.1016/j.jaccpubpol.2010.09.003
Lionita, A., & Kusbandiyah, A. (2017). Pengaruh Corporate Social Responsibility, Profitability, Leverage, dan Komisaris Independen Terhadap Praktik Penghindaran Pajak Pada Perusahaan yang Terdaftar di BEI. Kompartemen, 15(1), 1–11.
Maharani, I. G. A. C., & Suardana, K. A. (2014). Pengaruh Corporate Governance, Profitabilitas Dan Karakteristik Eksekutif Pada Tax Avoidance Perusahaan Manufaktur. E-Jurnal Akuntansi Universitas Udayana, 9(2), 525–539.
Masripah, Diyanty, V., & Fitriasari, D. (2016). Controlling Shareholder and Tax Avoidance : Family Ownership and Corporate Governance. International Research Journal of Business Studies, 8(3), 167–180. https://doi.org/https://doi.org/10.21632/irjbs.8.3.167-180 DOI: https://doi.org/10.21632/irjbs.8.3.167-180
Merks, P. (2007). Categorizing International Tax Planning. Fundamentals of International Tax Planning. IBFD, 66–69.
Nursari, M., Diamonalisa, & Sukarmanto, E. (2017). Pengaruh Profitabilitas, Leverage dan Kepemilikan Institusional Terhadap Tax Avoidance. Prosiding Akuntansi, 3(2), 259–266. Retrieved from http://hdl.handle.net/123456789/24485
Permata, A. D., Nurlaela, S., & W, E. M. (2018). Pengaruh Size , Age , Profitability , Leverage dan Sales Growth Terhadap Tax Avoidance. Jurnal Akuntansi Dan Pajak, 19(01), 10–20. https://doi.org/http://dx.doi.org/10.29040/jap.v19i1.171 DOI: https://doi.org/10.29040/jap.v19i1.171
Puspita, D., & Febrianti, M. (2017). Faktor-Faktor Yang Mempengaruhi Penghindaran Pajak Pada Perusahaan Manufaktur di BEI. Jurnal Bisnis Dan Akuntansi, 19(1), 38–46. https://doi.org/https://doi.org/10.34208/jba.v19i1.63 DOI: https://doi.org/10.34208/jba.v19i1.63
Putra, I. G. L. N. D. C., & Merkusiwati, N. K. L. A. (2016). Pengaruh Komisaris Independen, Leverage, Size dan Capital Intensity Ratio Pada Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 17(1), 690–714.
Putri, V. R., & Putra, B. I. (2017). Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan dan Proporsi Kepemilikan Institusional Terhadap Tax Avoidance. Jurnal Ekonomi Manajemen Sumber Daya, 19(1), 1–11. DOI: https://doi.org/10.23917/dayasaing.v19i1.5100
Rego, S. O. (2003). Tax Avoidance Activities of U.S. Multinational Corporations. Contemporary Accounting Research, 42. https://doi.org/https://doi.org/10.1506/VANN-B7UB-GMFA-9E6W DOI: https://doi.org/10.1506/VANN-B7UB-GMFA-9E6W
Sartono, R. A. (2010). Manajemen Keuangan dan Aplikasi. Yogyakarta: BPFE-Yogyakarta.
Suwito, E., & Herawaty, A. (2005). Analisis Pengaruh Karakteristik Perusahaan Terhadap Tindakan Perataan Laba yang Dilakukan Oleh Perusahaan Yang Terdaftar di Bursa Efek Jakarta. In Simposium Nasional Akuntansi XVI (pp. 136–146).