PENGARUH KEBIJAKAN UTANG, LIKUDITAS, INTENSITAS PERSEDIAAN TERHADAP AGRESIVITAS PAJAK

Laras Pangesti, Endang Masitoh W, Anita Wijayanti

Abstract


This study aims to determine the effect of Debt Policy, Liquidity, Inventory Intensity on Tax Aggressiveness. With secondary data from the financial statements of mining sector companies listed on the Stock Exchange in 2016-2018, using 40 respondents and purposive sampling methods, namely (1) Manufacturing Companies that have been listed on the Indonesia Stock Exchange that have submitted financial reports as of 31 December according to the study period. (2) Companies that submit complete data. (3) Using the Dollar in its financial reporting. (4) Has an ETR value between 0-1. (5) Companies that have never suffered losses during the study period. The analysis technique uses multiple linear regression with SPSS version 18. The results of this study indicate (1) Debt Policy has an effect and significant effect on tax aggressiveness, (2) Liquidity has no effect on tax aggressiveness, 2) Inventory intensity has no effect on tax aggressiveness. Benefits of research, (1) For practitioners, input for investors in investing in the capital market is also a reference to make a healthy company with this research. (2) For Theoretical, Add insight into Debt Policy, Liquidity, Inventory Intensity and Tax Aggressiveness.

Keywords


Policy; Debt; Liquidity; Intensity; Inventory; Aggressiveness

Full Text:

PDF

References


Adisamartha, I. B. (2015). Pengaruh Likuiditas, Leverage, Intensitas Persediaan dan Intensitas Aset Tetap pada Tingkat Agresivitas Pajak. E-Jurnal Akuntansi Universitas Udayana.

Christopher S Armstrong, J. L. (2012). The Incentive for Tax Planning. Journal of Accounting and Economics 53, 391-411.

Derashid, C. d. (2003). Effective tax rates and the "industrial" policy hypotesis: Evidence from Malaysia. Journal of International Accounting & Taxation, 45-62.

Georgeta Vintilă, Ş. C. (2018). Study of Effective Corporate Tax Rate and Its Influential Factors: Empirical Evidence from Emerging European Markets. Emerging Markets Finance and Trade, 571-590.

Ghozali, I. (2005). Aplikasi Analisis Multivariate dengan Program IBM SPSS 20. Semarang: Penerbit Undip.

Gujarati, D. N. (2006). Ekonometrika Dasar. Jakarta: Penerbit Erlangga.

Handayani, S. d. (2011). Faktor-Faktor Yang Mempengaruhi Struktur Modal Pada Perusahaan Publik Sektor Manufaktur . Jurnal Bisnis & Akuntansi, 39-56.

Hanlon, M. a. (2010 ). A review of Tax Research. Journal of Accounting and Economics 50, 127-178.

Hartadinata, H. T. (2013). Analisis Pengaruh Kepemilikan Manajerial, Kebijakan Hutang, dan Ukuran Perusahaan Manufaktur di Bursa Efek Indonesia. Jurnal Ekonomi dan Bisnis, 48-59.

idx. (2020). Retrieved from http://www.idx.com

idx. (n.d.). www.idx.com.

Ioannis Stamatopoulos, S. H. (2019). Explaining corporate effective tax rates: Evidence from Greece. Economic Analysis and Policy, 236-254.

Jaewoo Kim, P. Q. (2016). Managerial Ownership and Tax Planning: Evidence from Stock Ownership Plans. Journal of Accounting, 1-41.

Jensen, M. a. (1976). “Theory of The Firm: Managerial Behavior, Agency Costs, and Ownership Structure”. Journal of Financial Economics, 3, 272-296.

Kasmir. (2014). Analisis Laporan Keuangan. Jakarta: Raja Grafindo Persada.

Kieso, D. E. (2011). Accounting Principles. Hoboken: John Wiley & Sons, In.

Lanis, R. a. (2007). Determinants of Variability in Corporate Effective Tax Rate and Tax Reform : Evidence from Australia. . Journal of Accounting and Public Policy 26, 689-704.

Liansheng Wu, Y. W. (2007). State ownership, tax status and size effect of effective tax rate in China. Journal Accounting and Business Research, 97-144.

Mangonting, J. H. (2014). Pengaruh Struktur Kepemilikan Dan Karakteristik Dewan Terhadap Agresivitas Pajak. Tax & Accounting Review.

Mardiyati, U. (2012). Pengaruh Kebijakan Dividen, Kebijakan Hutang dan Profitabilitas Terhadap Nilai Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2005-2010. Jurnal Riset Manajemen Sains Indonesia (JRMSI).

Martínez-Arias, E. F.-R. (2014). Determinants of the Effective Tax Rate in the BRIC Countries. Emerging Markets Finance and Trade, 214-228.

Martini, M. R. (September 2014). Ridha, Muhamad., & Martini, Dwi. 2014. Analisis terhadap Agresivitas pajak, Agresivitas Pelaporan Keuangan, dan Tata Kelola Perusahaan di Indonesia. . Simposium Nasional Akuntansi XVII Mataram, (pp. 24-27 ). Lombok.

Mary Frank, L. L. (2009). Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting. The Accounting Review, 467-496.

Mertha, N. P. (2017, Agustus). Pengaruh Kebijakan Hutang dan Profitabilitas Pada Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 20.

Munawir. (2010). Analisa Laporan Keuangan, cetakan ke-15. Yogyakarta: Liberty.

Putri Popi Ayuni, Z. Z. (2014). Pengaruh Mekanisme Corporate Governance dan Pengungkapan Corporate Social Responsibility terhadap Tax Avoidance. Jurnal Akuntansi, 1-15.

Rustiarini, N. W. (2009). Pengaruh Struktur Kepemilikan Saham Pada Pengungkapan Corporate Social Responsibility. Simposium Nasional Akuntansi.

Sugiyono. (2012). Memahami Penelitian Kuantitatif Kualitatif. Bandung: Alfabeta.

Suprasto, A. I. (2008). Buku Teori Akuntansi dan Riset Multiparadigma.

Suyanto, K. D. (2012). “Likuiditas, leverage, komisris independen, dan manajemen laba terhadap agresivitas pajak perusahaan”. Jurnal Keuangan dan Perbankan, 167-177 .

Swenson, J. E. (2007). Strategi Business Tax Planning. John Wiley & Sons.

Yusriwati. (2012). Pengaruh Likuiditas, Solvabilitas, dan Rentabilitas Terhadap Laba pada PT. UNILEVER INDONESIA. Jurnal Akuntansi dan Keuangan-Edisi 1: Januari-Juni 2012.

Zahirah, A. (2017). Pengaruh Leverage, Kepemilikan Institusional, Kepemilikan Manajerial dan Ukuran Perusahaan terhadap Penghindaran Pajak. JOM Fekon, 4.




DOI: https://doi.org/10.29103/e-mabis.v21i2.488

Copyright (c) 2020 Laras Pangesti, Endang Masitoh W, Anita Wijayanti