The Effect of Profitability, Corporate Governance, Inventory Intensity on Tax Avoidance (in Mining Companies listed on the Indonesia Stock Exchange for the period 2017-2021)
Abstract
The larger the profit, the greater the amount of income tax that will need to be payed. Meanwhile, taxes are sometimes viewed as a "burden" for businesses, thus some attempt to minimize their taxes. The goal of this research is to look into the effects of profitability, corporate governance, and inventory intensity on tax avoidance in mining companies. In this investigation, the quantitative technique was used. This study utilizes information from the financial statements of mining companies listed on the IDX in 2017-2021. The use of samples selected was 50 out of a total of 125 companies. Multiple liner regional analysis performs analysis procedures and hypothesis testing. Eviews-12 is used to process data. Profitability has an effect on tax avoidance, according to the test results. Tax avoidance is unaffected by independent commissioners, audit committees, or inventory intensity.
References
Adelina. (2012). Pengaruh Karakteristik Perusahaan dan Reformasi Perpajakan terhadap Penghindaran Pajak di Perusahaan Industri Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2010. Fakultas Ekonomi Universitas Indonesia, 1–93.
Agung Wibawa;Wilopo;Yusri Abdillah. (2014). 2016-Wibawa, Wilopo & Abdillah-Pengaruh GCG Terhadap Penghindaran Pajak Pada Perusahaan Terdaftar di Bursa Sri Kehati. 135–136.
Amrie Firmansyah, Yulianty, A., & Ermania Khrisnatika, M. (2021). Penghindaran Pajak Pada Perusahaan Pertambangan Di Indonesia: Profitabilitas, Tata Kelola Perusahaan, Intensitas Persediaan, Leverage. Jurnal Pajak Indonesia (Indonesian Tax Review), 5(1), 20–31. https://doi.org/10.31092/jpi.v5i1.1201
Anindyka, D., Pratomo, D., & Kurnia. (2018). Pengaruh Leverage (DAR),Capital Intensity dan Inventory Intensity terhadapTax Avoicande ( Studi Pada Perusahaan Makanan dan Minuan di Bursa Efek Indonesia ( BEI ) Tahun 2011-2015. Jurnal Ekonomi Akuntansi, 5(1), 713–719.
Anita Wijayanti, Endang Masitoh, S. M. (2018). Pengaruh Corporate Governance Terhadap Tax Avoidande (Perusahaan Pertambangan yang terdaftar di BEI). Jurnal Riset Akuntansi Dan Bisnis Airlangga, 3(1), 322–340. https://doi.org/10.31093/jraba.v3i1.91
April, P., Akuntansi, J. R., Ferdiawan, Y., Firmansyah, A., Keuangan, P., & Stan, N. (2017). Pengaruh Political Connection , Foreign Activity , dan Real Earnings Management Terhadap Tax Avoidance Pendapatan Perpajakan merupakan. 5(3), 1601–1624.
Artinasari, N., & Mildawati, T. (2018). Pengaruh Profitabilitas, Leverage, Likuidittas, Capital Intenssity dan Inventory Intensity Terhadap Tax Avoidance, Titik Mildawati Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya. Jurnal Ilmu Dan Riset Akuntansi, 7(1), 1–11.
Beni Ahmad Saebani. (2008). No Title. PUSTAKA SETIA.
Chairil Anwar Pohan, 2013. (n.d.). No Title (2013th ed.). Jakarta PT. Gramedia Pustaka Utama 2016.
Chrisdianto, B. (2013). (2013). Peran komite audit dalam good corporate governance. Jurnal Akuntansi Aktual, 2(1), 1-8 (pp. 1–8).
Debby et al., (2014). (2014). Good Corporate Governance, Company’s Characteristics and Firm’s Value: Empirical Study of Listed Banking on Indonesian Stock Exchange. Julia Farah Debby, Mukhtaruddin Mukhtaruddin, Emylia Yuniarti, Dewa Saputra, Abukosim Abukosim, 3, No 4.
Dewi, S. L., & Oktaviani, R. M. (2021). Pengaruh Leverage, Capital Intensity, Komisaris Independen Dan Kepemilikan Institusional Terhadap Tax Avoidance. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 4(2), 179–194. https://doi.org/10.29303/akurasi.v4i2.122
Dewinta, I., & Setiawan, P. (2016). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Leverage, Dan Pertumbuhan Penjualan Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 14(3), 1584–1615.
Dwiyanti, I. A. I., & Jati, I. K. (2019). Pengaruh Profitabilitas, Capital Intensity, dan Inventory Intensity pada Penghindaran Pajak. E-Jurnal Akuntansi, 27, 2293. https://doi.org/10.24843/eja.2019.v27.i03.p24
Forbes, & Wealthiest., I. an editor overseeing F. coverage of the world’s. (2018). No Title. Indonesia’s Richest 2018: Fortunes Of Archipelago’s Wealthiest Rise Despite Rupiah’s Slump.
Hanlon, M., & Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics, 50(2–3), 127–178. https://doi.org/10.1016/j.jacceco.2010.09.002
Harahap, S. S. (2016). No Title (PT Raja Grafindo Persada (ed.); 14th ed.).
Hartoto, R. I. (2018). No Title. Pengaruh Financial Distress, Corporate Governance Dan Konservatisme Akuntansi Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Perbankan Yang Listing Di BEI Tahun 2015-2017).
Huseynov, Fariz; Klamm, B. K. (2012). No Title. Tax Avoidance, Tax Management and Corporate Social Responsibility, Vol. 18 Is, 804–827.
I Gede Hendy Darmawan, I. M. S. (2014). No Title. In E-Jurnal Akuntansi Universitas Udayana: Vol. 9.1 (Issue Pengaruh Penerapan Corporate Governance, Leverage, Return on Assets, dan Ukuran Perusahaan pada Pengghindaran Pajak.).
Iman Santoso, 1969-, & Rahayu, N. (2013). Corporate tax management : mengulas upaya pengelolaan pajak perusahaan secara konseptual-praktikal/ Iman Santoso, Ning Rahayu. Jakarta : Observation & Research of Taxation (ortax), 2013.
Keuangan, M., & Indonesia, R. (2020). Peraturan menter! keuangan republik indonesia nomor.
Kraft, A. (2014). What Really Affects German Firms’ Effective Tax Rate? International Journal of Financial Research, 5(3), 1–19. https://doi.org/10.5430/ijfr.v5n3p1
Kusuma Wardani, D., & Mursiyati. (2019). Pengaruh Profitabilitas, Komisaris Independen, Komite Audit, Dan CSR Terhadap Tax Avoidance. Jurnal Akuntansi, 7(2), 127–136. https://doi.org/10.26460/ja.v7i2.806
Lubis, Y. C., Ummayro, N., Tiurma, T., & Sipahutar, U. (2022). Audit Committee, Company Size, Leverage and Accounting Conservatism on Tax Avoidance. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 5(1), 2295–2304. https://doi.org/10.33258/birci.v5i1.3828
Merawati, E. E., & Hatta, I. H. (2014). Pengaruh Pengawasan Komite Audit, Audit Internal, Audit Eksternal Terhadap Kesehatan Keuangan Perusahaan Dan Dampaknya Terhadap Profitabilitas (Studi Pada Perusahaan Asuransi Dan Reasuransi Yang Tercatat Di Bei). Jurnal Akuntansi Untar, 18(3), 335–349.
Misbahuddin;, & Hasan, I. (2013). Analisis Data Penelitian dengan Statistik. PT Bumi Angkasa.
Nugroho, S. A., & Firmansyah, A. (2018). Pengaruh Financial Distress, Real Earnings Management Dan Corporate Governance Terhadap Tax Aggressiveness. Journal of Applied Business Administration, 1(2), 163–182. https://doi.org/10.30871/jaba.v1i2.616
Nuryaman & Christina (2015:52). (n.d.). Metodologi Penelitian akuntansi dan Bisnis ;teori dan praktik :Nuryaman / Veronica Christina (001.42 NUR). Bogor : Ghalia Indonesia., 2015.
Priatna, H. (2016). Pengukuran Kinerja Perusahaan Dengan Rasio Profitabilitas. Jurnal Ilmiah Akuntansi, 7(2), 44–53. http://ejournal.unibba.ac.id/index.php/AKURAT
Putri & Lautania, 2016. (2016). Pengaruh Capital Intensity Ratio, Inventory Intensity Ratio, Ownership Strucutre Dan Profitabilityterhadap Effective Tax Rate (Etr). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 1(1), 101–119. https://media.neliti.com/media/publications/188375-ID-pengaruh-capital-intensity-ratio-invento.pdf
putu Ayu Seri Andhari, & I Made Sukartha. (2017). Pengaruh Pengungkapan Corporate Social Responsibility, Profitabilitas, Inventory Intensity, Capital Intensity Danleverage Pada Agresivitas Pajak. E-Jurnal Akuntansi Universitas Udayana, 18.3(2017), 2115–2142.
Putu Rista Diantari, A. U. (2018). Pengaruh Komite Audit, Proporsi Komisaris Independen, dan Proporsi Kepemilikan Institusional Terhadap Tax Avoidance. E-Proceeding of Management, 5(3), 3342–3349.
R.A. Supriyono. (2018). In Akuntansi Keperilakuan. UGM Press. https://books.google.co.id/books?hl=en&lr=&id=t8RiDwAAQBAJ&oi=fnd&pg=PR5&dq=Supriyono,+R.A.+Akuntansi+Keperilakuan.+Yogyakarta:+UGM+Press,+2018+&ots=ESIonpeRpR&sig=fxjl0hJgzIbhDAo7UoMO7YyY4m8&redir_esc=y#v=onepage&q=Supriyono%2C R.A. Akuntansi Keperilakua
Sandy, S., & Lukviarman, N. (2015). Pengaruh corporate governance terhadap tax avoidance: Studi empiris pada perusahaan manufaktur. Jurnal Akuntansi & Auditing Indonesia, 19(2), 85–98. https://doi.org/10.20885/jaai.vol19.iss2.art1
Siregar, R. (2016). Pengaruh Karakteristik Perusahaan Terhadap Penghindaran Pajak pada Perusahaan Manufaktur di Bei. Jurnal Ilmu & Riset Akuntansi, 5(2), 2460–0585.
Siregar, S. (2014). Statistika Deskriptif untuk Penelitian. PT Raja Grafindo Persada.
Sugiyono (2017:85). (n.d.). Metode Penelitian kuantitatif, kualitatif dan R & D / Sugiyono. Bandung : Alfabeta, 2014.
Tahar, A., & Rachman, A. K. (2014). Tahar Dan Rachman 2014. Jurnal Akuntansi Dan Investasi, 15(1), 56–67.
Tarmidi, D., Sari, P. N., & Handayani, R. (2020). Tax Avoidance: Impact of Financial and Non-Financial Factors. International Journal of Academic Research in Accounting, Finance and Management Sciences, 10(2). https://doi.org/10.6007/ijarafms/v10-i2/7238
Wibowo. (2017). Manajemen Sumber Daya Manusia Edisi Revisi.
William H. Hoffman, J. (1961). No Title. The Theory of Tax Planning, 36(The Accounting Review), 274–281. https://www.jstor.org/stable/243232
Wongso, A. (2012). Pengaruh Kebijakan Dividen, Struktur Kepemilikan, Dan Kebijakan Hutang Terhadap Nilai Perusahaan Dalam Perspektif Teori Agensi Dan Teori Signaling. Jurnal Ilmiah Mahasiswa Manajemen Widya Mandala, 1–6.
Copyright (c) 2023 International Journal of Science and Society
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.