PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR FOOD & BEVERAGE DI BURSA EFEK INDONESIA TAHUN 2019 - 2023)
DOI:
https://doi.org/10.62237/jna.v2i1.196Keywords:
Capital Structure, Company Size, Capital Intensity, Tax avoidanceAbstract
This study aims to analyze the effect of capital structure, company size and capital intensity on tax avoidance. This study was conducted by analyzing the financial statements of companies in food & beverage listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The sampling technique in this study used the purposive sampling method, so that a research sample of 22 food & beverage companies listed on the Indonesia Stock Exchange in 2019-2023 was obtained. This study uses panel data regression analysis and hypothesis testing with a significance level of 5%. The test tool used is e-views software version 12 Student Version Lite. Based on the results of the hypothesis test, the results show that capital structure, company size and capital intensity simultaneously have a significant effect on tax avoidance. Partially, only the company size and capital intensity variables have a significant effect on tax avoidance, while the capital structure does not show a significant effect on tax avoidance, this finding provides insight that company size and capital intensity have a greater effect on tax avoidance compared to capital structure.
Downloads
References
Aditya & Abdurachman, T, A. (2024). Pengaruh Inventory Intensity, Transfer Pricing Dan Capital Intensity Terhadap Tax Avoidance. Neraca: Jurnal Ekonomi, Manajemen da Akuntansi Vol 2 No.11
Ambarukmi, K. T., & Diana, N. (2017). Pengaruh Size, Leverage, Profitability, Capital Inttensity Ratio Dan Activity Ratio Terhadap Effective Tax Rate (ETR) (Studi Empiris Pada Perusahaan LQ-45 Yang Terdaftar Di BEI Selama Periode 2011- 2015). Skripsi Fakultas Ekonomi Universitas Islam Malang
Damayanti, D., & Hari Stiawan. (2023). Pengaruh Pertumbuhan Penjualan, Financial Distress dan Ukuran Perusahaan Terhadap Penghindaran Pajak. AKUA: Jurnal Akuntansi Dan Keuangan, Vol 2 No.4
Dhani, I. P., & Utama, A. . G. S. (2017). Pengaruh Pertumbuhan Perusahaan, Struktur Modal, Dan Profitabilitas Terhadap Nilai Perusahaan. Jurnal Riset Akuntansi Dan Bisnis Airlangga, Vol 2 No.1
Erlin, L. O., Sutarjo, A., & Dica Lady Silvera. (2023). Pengaruh Ukuran Perusahaan, Kepemilikan Institusional dan Beban Pajak Tangguhan Terhadap Tax Avoidance. Ekasakti Pareso Jurnal Akuntansi, Vol 1 No.2
Ester, Y., & Hutabarat, F. (2020). the Influence of Capital Structure on Property and Real Estate Companies Value With Tax Avoidance As Mediation Variables. Jurnal Ilmiah Akuntansi, Vol 4 No.4
Irianto, D. S., Sudibyo, Y. A., & Wafirli S.Ak, A. (2017). The Influence of Profitability, Leverage, Firm Size, and Capital Intensity Towards tax Avoidance. International Journal of Accounting and Taxation Vol.5, No. 2.
Mahdiana, M. Q., & Amin, M. N. (2020). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Dan Sales Growth Terhadap Tax Avoidance. Jurnal Akuntansi Trisakti, Vol 7 No.1
Nugraha, M. I., & Mulyani, S. D. (2019). Peran Leverage Sebagai Pemediasi Pengaruh Karakter Eksekutif, Kompensasi Eksekutif, Capital Intensity, Dan Sales Growth Terhadap Tax Avoidance. Jurnal Akuntansi Trisakti, Vol 6 No.2
Prasetia, T. E., Tommy, P., & Saerang, I. S. (2014). Struktur Modal, Ukuran Perusahaan Dan Risiko Perusahaan Terhadap Nilai Perusahaan Otomotif Yang Terdaftar Di BEI. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, Vol 2 No.2
Primasari, N. H. (2019). Leverage, Ukuran Perusahaan, Profitabilitas, Pertumbuhan Penjualan, Proporsi Komisaris Independen Dan Kualitas Audit Terhadap Tax Avoidance. Journal Of Wind Engineering and Industrial Aerodynamics, Vol 26 No.1
Rai Prastuti, N. K., & Merta Sudiartha, I. G. (2016). Pengaruh Struktur Modal, Kebijakan Dividen, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur. E-Jurnal Manajemen Universitas Udayana, Vol 5 No.3
Roifah, Nimatur. (2015). Pengaruh Leverage dan Capital Intensity Ratio terhadap Effective Tax Rate, Dimoderasi oleh Profitability. Diponegoro Journal of Accounting Vol 4 No.3
Sahara, L. I. (2022). Pengaruh Komisaris Independen, Komite Audit, Kualitas Audit Dan Capital Intensity Terhadap Tax Avoidance Dengan Karakter Eksekutif Sebagai Variabel Moderasi Pada Perusahaan LQ 45 Yang Terdaftar Di Bursa Efek Indonesia. Scientific Journal Of Reflection : Economic, Accounting, Management and Business, Vol 5 No.3
Septiadi, I., Robiansyah, A., Suranta, E., & Bengkulu, U. (2017). Dampak. Manajemen Laba , Corporate Governance , Serta Corporate Social Responsibility Kepada Penghindaran Pajak (Studi Empiris Dalam Instansi Sektor. Jurnal Polibatam Vol 1 No.2
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Feby Laila, Tati Rosyati
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
