Peran Ukuran Perusahaan Memoderasi Pengaruh Risiko Pajak Perusahaan Terhadap Penghindaran Pajak
(Studi pada Perusahaan Basic Material Terdaftar di BEI 2016-2021)
Abstract
This study aims to analyze the effect of Tax Risk on tax avoidance moderated by company size in basic materials companies listed on the IDX in 2017-2021. The number of samples used in this study were 29 companies with purposive sampling technique. The type of data used is secondary data. This study uses a quantitative approach with data analysis methods and hypothesis testing using panel data regression analysis. The proxy used for tax avoidance is Total book-tax differences (BTD) while the proxy for tax risk is CETR volatility. The results showed that tax risk had a negative effect on tax avoidance. Meanwhile, firm size is able to moderate the effect of tax risk on tax avoidance.
Keywords: Tax Risk, Tax Avoidance, Firm Size.
References
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Dang, D., H. Fang, dan M. He. 2019. Economic policy uncertainty, tax quotas and corporate tax burden: Evidence from China. China Economic Review 56: 101303.
Dewi, N. N. K., dan I. K. Jati. 2014. Pengaruh karakter eksekutif, karakteristik perusahaan, dan dimensi tata kelola perusahaan yang baik pada tax avoidance di bursa efek indonesia. E-Jurnal Akuntansi 6 (2): 249–260.
Donelson, D. C., J. L. Glenn, S. T. McGuire, dan C. G. Yust. 2021. The Effect of Shareholder Scrutiny on Corporate Tax Behavior: Evidence from Shareholder Tax Litigation. Available at SSRN 3906188.
Drake, K. D., S. J. Lusch, dan J. Stekelberg. 2019. Does tax risk affect investor valuation of tax avoidance? Journal of Accounting, Auditing & Finance 34 (1): 151–176.
Dyreng, S. D. 2008. The cost of private debt covenant violation. The University of North Carolina at Chapel Hill.
Ernawati, S., G. Chandrarin, H. Respati, dan J. Asyikin. 2021. The Effect of Profitability, Leverage and Company Size on Tax Avoidance through Earnings Management Practices in Go Public Manufacturing Companies in Indonesia. East African Scholars Journal of Economics, Business and Management 4 (7): 162–176.
Fionasari, D., R. G. Suci, dan S. Setiawan. 2020. Book tax difference dan faktor-faktor yang mempengaruhinya. JURNAL AL-IQTISHAD 16 (2): 58–72.
Firmansyah. 2021. Pengaruh Ukuran Perusahaan dan Umur Perusahaan Terhadap Tax Avoidance pada Sektor Pertambangan di BEI. Economics, Business and Management Science Journal 1 (2): 76–84.
Ghozali, I., dan D. Ratmono. 2017. Aplikasi Analisis Multivariate dan Ekonometrika Teori, Konsep dan Aplikasi dengan Eviews 10. Semarang: Badan Penerbit Universitas Diponegoro.
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Gracelia, S., dan H. Tjaraka. 2020. MANAGERIAL OWNERSHIP MODERATES THE EFFECT OF EXECUTIVE RISK PREFERENCE AND GENDER DIVERSITY ON TAX AVOIDANCE. Journal of Security & Sustainability Issues 10.
Guenther, D. A., S. R. Matsunaga, dan B. M. Williams. 2013. Tax avoidance, tax aggressiveness, tax risk and firm risk. Unpublished paper. Available at https://business. illinois. edu/accountancy/wp-content/uploads/sites/12/2014/10/Tax-2013-Guenther. pdf.
———. 2017. Is tax avoidance related to firm risk? The Accounting Review 92 (1): 115–136.
Hanlon, M., dan S. Heitzman. 2010. A review of tax research. Journal of accounting and Economics 50 (2–3): 127–178.
Hidayat, M. 2018. Pengaruh Manajemen Pajak, Pertumbuhan Penjualan Dan Uku-Ran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Di Bei Periode 2014-2016. MEASUREMENT: Journal of the Accounting Study Program 12 (2): 206–215.
Hutchens, M., dan S. O. Rego. 2015. Does greater tax risk lead to increased firm risk? Available at SSRN 2186564.
Jensen, M. C., dan W. H. Meckling. 1976. Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of financial economics 3 (4): 305–360.
Kovermann, J. H. 2018. Tax avoidance, tax risk and the cost of debt in a bank-dominated economy. Managerial Auditing Journal 33 (8/9): 683–699.
Kovermann, J., dan P. Velte. 2019. The impact of corporate governance on corporate tax avoidance—A literature review. Journal of International Accounting, Auditing and Taxation 36: 100270.
Kovermann, J., dan M. Wendt. 2019. Tax avoidance in family firms: Evidence from large private firms. Journal of Contemporary Accounting & Economics 15 (2): 145–157.
Kurniasih, T., R. Sari, dan M. Maria. 2013. Pengaruh return on assets, leverage, corporate governance, ukuran perusahaan dan kompensasi rugi fiskal pada tax avoidance. Buletin studi ekonomi 18 (1): 44276.
Laux, R. C. 2013. The association between deferred tax assets and liabilities and future tax payments. The Accounting Review 88 (4): 1357–1383.
Lee, B. B., A. Dobiyanski, dan S. Minton. 2015. Theories and Empirical Proxies for Corporate Tax Avoidance. Journal of Applied Business & Economics 17 (3).
Mahdiana, M. Q., dan M. N. Amin. 2020. Pengaruh profitabilitas, leverage, ukuran perusahaan, dan sales growth terhadap tax avoidance. Jurnal Akuntansi Trisakti 7 (1): 127–138.
Masri, I., A. Syakhroza, R. Wardhani, dan Samingun. 2019. The role of tax risk management in international tax avoidance practices: evidence from Indonesia and Malaysia. International Journal of Trade and Global Markets 12 (3–4): 311–322.
Neuman, S. S., T. C. Omer, dan A. P. Schmidt. 2020. Assessing tax risk: Practitioner perspectives. Contemporary Accounting Research 37 (3): 1788–1827.
Perwitasari, A. S. 2022. Ini Daftar Indeks Sektoral di BEI Dengan Kinerja Paling Apik Sepanjang Tahun 2021. kontan.co.id. https://investasi.kontan.co.id/news/ini-daftar-indeks-sektoral-di-bei-dengan-kinerja-paling-apik-sepanjang-tahun-2021/?page=all.
Pohan, C. . 2017. Manajemen Perpajakan Strategi Perencanaan Pajak Dan Bisnis. Jakarta.
Rahmawati, W. T. 2019. Indeks sektor industri dasar dan kimia tumbuh naik paling kencang, ini kata analis. kontan.co.id. https://investasi.kontan.co.id/news/indeks-sektor-industri-dasar-dan-kimia-tumbuh-naik-paling-kencang-ini-kata-analis.
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Saka, C., T. Oshika, dan M. Jimichi. 2017. Does tax avoidance diminish firms’ sustainability? Journal Global Policy and Governance 8 (2): 95–114.
Saputro, S. U., S. Nurlaela, dan R. R. Dewi. 2021. Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Likuiditas Terhadap Tax Avoidance Pada Perusahaan Sub Sektor Otomotif Yang Terdaftar Di BEI Periode 2014-2019. Jurnal Akuntansi dan Pajak 22 (1).
Sari, N., E. Luthan, dan N. Syafriyeni. 2020. Pengaruh Profitabilitas, Leverage, Komisaris Independen, Kepemilikan Institusional, dan Ukuran Perusahaan terhadap Penghindaran Pajak pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2014-2018. Jurnal Ilmiah Universitas Batanghari Jambi 20 (2): 376–387.
Siregar, R., dan D. Widyawati. 2016. PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PERUSAHAAN MANUFAKTUR DI BEI. Jurnal Ilmu dan Riset Akuntansi 5 (2): 1–17.
Stiglingh, M., A.-R. Smit, dan A. Smit. 2022. The relationship between tax transparency and tax avoidance. South African Journal of Accounting Research 36 (1): 1–21.
Sugiono. 2019. Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Ed. Sugiyono. Edisi Kedu. Bandung: Alfabeta.
Tampubolon, M. T., dan E. Kartikaningdyah. 2016. Pengaruh karakteristik perusahaan terhadap book tax differences. Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis 4 (1): 52–59.
Tang, T. Y. H. 2020. A review of tax avoidance in China. China Journal of Accounting Research 13 (4): 327–338.
Taylor, G., dan G. Richardson. 2014. Incentives for corporate tax planning and reporting: Empirical evidence from Australia. Journal of Contemporary Accounting & Economics 10 (1): 1–15.
Villalonga, B., dan R. Amit. 2006. How do family ownership, control and management affect firm value? Journal of financial Economics 80 (2): 385–417.
Waluyo. 2020. Akuntansi Pajak. Jakarta: Salemba Empat.
Wang, F., S. Xu, J. Sun, dan C. P. Cullinan. 2020. Corporate tax avoidance: A literature review and research agenda. Journal of Economic Surveys 34 (4): 793–811.
Yahaya, K. A., dan K. Yusuf. 2020. Impact of company characteristics on aggressive tax avoidance in Nigerian listed insurance companies. Jurnal Administrasi Bisnis 9 (2): 101–111.
Yang, H., Y. Bai, J. Guo, Z. Zeng, dan F. Mi. 2022. Does energy tax subsidy policy promote the development of the biomass energy industry? A case of densified biomass fuel industry in China. Energy Reports 8: 6887–6900.
Bps.go.id. 2021. Realisasi Pendapatan Negara. Badan Pusat Statistik.
Cahyani, M. R., dan E. Kiswara. 2019. PENGARUH RASIO PAJAK TANGGUHAN, KEAHLIAN PAJAK, DAN REMUNERASI TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Publik yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017). Diponegoro Journal of Accounting 8 (4).
Cahyono, D. D., R. Andini, dan K. Raharjo. 2016. Pengaruh komite audit, kepemilikan institusional, dewan komisaris, ukuran perusahaan (Size), leverage (DER) dan profitabilitas (ROA) terhadap tindakan penghindaran pajak (tax avoidance) pada perusahaan perbankan yang listing BEI periode tahun 2011–2013. Journal Of Accounting 2 (2).
Chen, S., Y. Ye, dan K. Jebran. 2022. Tax enforcement efforts and stock price crash risk: Evidence from China. Journal of International Financial Management & Accounting 33 (2): 193–218.
Dang, D., H. Fang, dan M. He. 2019. Economic policy uncertainty, tax quotas and corporate tax burden: Evidence from China. China Economic Review 56: 101303.
Dewi, N. N. K., dan I. K. Jati. 2014. Pengaruh karakter eksekutif, karakteristik perusahaan, dan dimensi tata kelola perusahaan yang baik pada tax avoidance di bursa efek indonesia. E-Jurnal Akuntansi 6 (2): 249–260.
Donelson, D. C., J. L. Glenn, S. T. McGuire, dan C. G. Yust. 2021. The Effect of Shareholder Scrutiny on Corporate Tax Behavior: Evidence from Shareholder Tax Litigation. Available at SSRN 3906188.
Drake, K. D., S. J. Lusch, dan J. Stekelberg. 2019. Does tax risk affect investor valuation of tax avoidance? Journal of Accounting, Auditing & Finance 34 (1): 151–176.
Dyreng, S. D. 2008. The cost of private debt covenant violation. The University of North Carolina at Chapel Hill.
Ernawati, S., G. Chandrarin, H. Respati, dan J. Asyikin. 2021. The Effect of Profitability, Leverage and Company Size on Tax Avoidance through Earnings Management Practices in Go Public Manufacturing Companies in Indonesia. East African Scholars Journal of Economics, Business and Management 4 (7): 162–176.
Fionasari, D., R. G. Suci, dan S. Setiawan. 2020. Book tax difference dan faktor-faktor yang mempengaruhinya. JURNAL AL-IQTISHAD 16 (2): 58–72.
Firmansyah. 2021. Pengaruh Ukuran Perusahaan dan Umur Perusahaan Terhadap Tax Avoidance pada Sektor Pertambangan di BEI. Economics, Business and Management Science Journal 1 (2): 76–84.
Ghozali, I., dan D. Ratmono. 2017. Aplikasi Analisis Multivariate dan Ekonometrika Teori, Konsep dan Aplikasi dengan Eviews 10. Semarang: Badan Penerbit Universitas Diponegoro.
Gong, M., S. Wang, J. Gao, dan W. Sun. 2016. The literature review of book-tax difference. In 2016 13th International Conference on Service Systems and Service Management (ICSSSM), 1–4. IEEE.
Gracelia, S., dan H. Tjaraka. 2020. MANAGERIAL OWNERSHIP MODERATES THE EFFECT OF EXECUTIVE RISK PREFERENCE AND GENDER DIVERSITY ON TAX AVOIDANCE. Journal of Security & Sustainability Issues 10.
Guenther, D. A., S. R. Matsunaga, dan B. M. Williams. 2013. Tax avoidance, tax aggressiveness, tax risk and firm risk. Unpublished paper. Available at https://business. illinois. edu/accountancy/wp-content/uploads/sites/12/2014/10/Tax-2013-Guenther. pdf.
———. 2017. Is tax avoidance related to firm risk? The Accounting Review 92 (1): 115–136.
Hanlon, M., dan S. Heitzman. 2010. A review of tax research. Journal of accounting and Economics 50 (2–3): 127–178.
Hidayat, M. 2018. Pengaruh Manajemen Pajak, Pertumbuhan Penjualan Dan Uku-Ran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Di Bei Periode 2014-2016. MEASUREMENT: Journal of the Accounting Study Program 12 (2): 206–215.
Hutchens, M., dan S. O. Rego. 2015. Does greater tax risk lead to increased firm risk? Available at SSRN 2186564.
Jensen, M. C., dan W. H. Meckling. 1976. Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of financial economics 3 (4): 305–360.
Kovermann, J. H. 2018. Tax avoidance, tax risk and the cost of debt in a bank-dominated economy. Managerial Auditing Journal 33 (8/9): 683–699.
Kovermann, J., dan P. Velte. 2019. The impact of corporate governance on corporate tax avoidance—A literature review. Journal of International Accounting, Auditing and Taxation 36: 100270.
Kovermann, J., dan M. Wendt. 2019. Tax avoidance in family firms: Evidence from large private firms. Journal of Contemporary Accounting & Economics 15 (2): 145–157.
Kurniasih, T., R. Sari, dan M. Maria. 2013. Pengaruh return on assets, leverage, corporate governance, ukuran perusahaan dan kompensasi rugi fiskal pada tax avoidance. Buletin studi ekonomi 18 (1): 44276.
Laux, R. C. 2013. The association between deferred tax assets and liabilities and future tax payments. The Accounting Review 88 (4): 1357–1383.
Lee, B. B., A. Dobiyanski, dan S. Minton. 2015. Theories and Empirical Proxies for Corporate Tax Avoidance. Journal of Applied Business & Economics 17 (3).
Mahdiana, M. Q., dan M. N. Amin. 2020. Pengaruh profitabilitas, leverage, ukuran perusahaan, dan sales growth terhadap tax avoidance. Jurnal Akuntansi Trisakti 7 (1): 127–138.
Masri, I., A. Syakhroza, R. Wardhani, dan Samingun. 2019. The role of tax risk management in international tax avoidance practices: evidence from Indonesia and Malaysia. International Journal of Trade and Global Markets 12 (3–4): 311–322.
Neuman, S. S., T. C. Omer, dan A. P. Schmidt. 2020. Assessing tax risk: Practitioner perspectives. Contemporary Accounting Research 37 (3): 1788–1827.
Perwitasari, A. S. 2022. Ini Daftar Indeks Sektoral di BEI Dengan Kinerja Paling Apik Sepanjang Tahun 2021. kontan.co.id. https://investasi.kontan.co.id/news/ini-daftar-indeks-sektoral-di-bei-dengan-kinerja-paling-apik-sepanjang-tahun-2021/?page=all.
Pohan, C. . 2017. Manajemen Perpajakan Strategi Perencanaan Pajak Dan Bisnis. Jakarta.
Rahmawati, W. T. 2019. Indeks sektor industri dasar dan kimia tumbuh naik paling kencang, ini kata analis. kontan.co.id. https://investasi.kontan.co.id/news/indeks-sektor-industri-dasar-dan-kimia-tumbuh-naik-paling-kencang-ini-kata-analis.
Rosalina, D. 2017. Sektor Industri dasar dan kimia berpotensi meroket. kontan.co.id. https://investasi.kontan.co.id/news/sektor-industri-dasar-dan-kimia-berpotensi-meroket.
Saka, C., T. Oshika, dan M. Jimichi. 2017. Does tax avoidance diminish firms’ sustainability? Journal Global Policy and Governance 8 (2): 95–114.
Saputro, S. U., S. Nurlaela, dan R. R. Dewi. 2021. Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Likuiditas Terhadap Tax Avoidance Pada Perusahaan Sub Sektor Otomotif Yang Terdaftar Di BEI Periode 2014-2019. Jurnal Akuntansi dan Pajak 22 (1).
Sari, N., E. Luthan, dan N. Syafriyeni. 2020. Pengaruh Profitabilitas, Leverage, Komisaris Independen, Kepemilikan Institusional, dan Ukuran Perusahaan terhadap Penghindaran Pajak pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2014-2018. Jurnal Ilmiah Universitas Batanghari Jambi 20 (2): 376–387.
Siregar, R., dan D. Widyawati. 2016. PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PERUSAHAAN MANUFAKTUR DI BEI. Jurnal Ilmu dan Riset Akuntansi 5 (2): 1–17.
Stiglingh, M., A.-R. Smit, dan A. Smit. 2022. The relationship between tax transparency and tax avoidance. South African Journal of Accounting Research 36 (1): 1–21.
Sugiono. 2019. Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Ed. Sugiyono. Edisi Kedu. Bandung: Alfabeta.
Tampubolon, M. T., dan E. Kartikaningdyah. 2016. Pengaruh karakteristik perusahaan terhadap book tax differences. Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis 4 (1): 52–59.
Tang, T. Y. H. 2020. A review of tax avoidance in China. China Journal of Accounting Research 13 (4): 327–338.
Taylor, G., dan G. Richardson. 2014. Incentives for corporate tax planning and reporting: Empirical evidence from Australia. Journal of Contemporary Accounting & Economics 10 (1): 1–15.
Villalonga, B., dan R. Amit. 2006. How do family ownership, control and management affect firm value? Journal of financial Economics 80 (2): 385–417.
Waluyo. 2020. Akuntansi Pajak. Jakarta: Salemba Empat.
Wang, F., S. Xu, J. Sun, dan C. P. Cullinan. 2020. Corporate tax avoidance: A literature review and research agenda. Journal of Economic Surveys 34 (4): 793–811.
Yahaya, K. A., dan K. Yusuf. 2020. Impact of company characteristics on aggressive tax avoidance in Nigerian listed insurance companies. Jurnal Administrasi Bisnis 9 (2): 101–111.
Yang, H., Y. Bai, J. Guo, Z. Zeng, dan F. Mi. 2022. Does energy tax subsidy policy promote the development of the biomass energy industry? A case of densified biomass fuel industry in China. Energy Reports 8: 6887–6900.
Published
2022-09-30
How to Cite
PURBOLAKSETO, Hengky Veru; TJAHJADI, Bambang; TJARAKA, Heru.
Peran Ukuran Perusahaan Memoderasi Pengaruh Risiko Pajak Perusahaan Terhadap Penghindaran Pajak.
Jurnal Ekonomi Akuntansi dan Manajemen, [S.l.], v. 21, n. 2, p. 169-186, sep. 2022.
ISSN 2459-9816.
Available at: <https://jurnal.unej.ac.id/index.php/JEAM/article/view/31536>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.19184/jeam.v21i2.31536.
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Articles
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