PENGARUH EFISIENSI, PROFITABILITAS DAN FIRM SIZE TERHADAP TAX AVOIDANCE (Studi Empiris Pada Sektor Perbankan Periode Tahun 2017 - 2021)
DOI:
https://doi.org/10.37481/sjr.v6i2.654Keywords:
BOPO, ROE, Firm Size, Tax VoidanceAbstract
This study aims to find evidence of the influence of efficiency, profitability and firm size on tax avoidance at national banks in Indonesia. The independent variables used in this research are efficiency, profitability and firm size. While the dependent variable in this study is Tax Avoidance as measured by the Effective Tax Rate (ETR). The type of research used in this research is quantitative data. The source of data used in this research is secondary data. The population in this study are national banking companies for the 5 year period 2017-2021. The determination of the research sample used a purposive sampling method and obtained a sample of 10 Banks. Testing the hypothesis in this study using multiple linear regression with the help of Eviews Version 10. The results of this study indicate that efficiency has no effect on tax evasion, profitability has a negative effect on tax evasion and firm size has an effect on tax avoidance . While simultaneously showing that the efficiency, profitability and Firm size have effect on tax avoidance
References
Alfina, I. T., Nurlaela, S., & Wijayanti, A. (2018). The Influence of Profitability, Leverage, Independent Commissioner, and Company Size to Tax Avoidance. International Conference on Technology, Education, and Social Science 2018, 5.
Anggriawan, R., Wijaya, V., Anderson, W., & Sembiring, J. C. (2022). Pengaruh Profitabilitas, Leverage, Loan To Asset Ratio Dan Beban Operasional Pendapatan Opersional (Bopo) Terhadap Tax Avoidance (Studi Pada Perusahaan Perbankan Yang Terdaftar Di Bei Tahun 2017-2020). Jurnal AKMAMI (Akuntansi Manajemen Ekonomi), 3(1), 108-114.
Barli, H. (2018). PENGARUH LEVERAGE DAN FIRM SIZE TERHADAP PENGHINDARAN PAJAK. JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG, 6(2), 223. https://doi.org/10.32493/jiaup.v6i2.1956
Dendawijaya, Lukman (2015), Manajemen Perbankan. Jakarta : Ghalia Indonesia
Dewi, K. S., & Yasa, G. W. (2020). The Effects of Executive and Company Characteristics on Tax Aggressiveness. Jurnal Ilmiah Akuntansi Dan Bisnis, 15(2), 280. https://doi.org/10.24843/JIAB.2020.v15.i02.p10
Dharma, I. S., & Ardiana, P. A. (2016). Pengaruh Leverage, Intensitas Aset Tetap, Ukuran Perusahaan, dan Koneksi Politik Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana Vol.15.1 April, 584-613.
Ghozali, I. (2017). Model Persamaan Struktural Konsep Dan Aplikasi Program AMOS 24. Semarang: Badan Penerbit Universitas Diponegoro
Ghozali, I. (2018). “Aplikasi Analisis Multivariate Dengan Pogram IBM SPSS”Edisi Sembilan.Semarang:Badan Penerbit Universitas Diponegoro
Hartono, J. (2016). Metodologi Penelitian Bisnis. Yogyakarta: Universitas Gajah Mada.
Hutajulu, A., & Hutabarat, F. (2020). Pengaruh Mediasi Return on Equity dalam Hubungan antara Ukuran Perusahaan dan Penghindaran Pajak. Jurnal Ilmiah Akuntansi dan Humanika, 10(2), 204. https://doi.org/10.23887/jiah.v10i2.26057
Irianto, Dr. 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). https://doi.org/10.15640/ijat.v5n2a3
Jati, A. W., Ulum, I., & Utomo, C. (2019). Tax Avoidance, Corporate Governance dan Kinerja Perusahaan yang Terdaftar dalam Jakarta Islamic Index. Jurnal Reviu Akuntansi dan Keuangan, vol 9 no 2, 214-225.
Kasmir. (2016). Analisis Laporan Keuangan. Jakarta: Raja Grafindo Persada.
Khatami, K., Susyanti, J., & Khalikussabir, K. (2022). Pengaruh Return On Asset, Return On Equity, Dan Debt To Asset Ratio Terhadap Tax Avoidance Pada Perusahaan Sektor Food And Beverage. Jurnal Ilmiah Riset Manajemen, 11(09).
Mahdiana, M. Q., & Amin, M. N. (2020). PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN SALES GROWTH TERHADAP TAX AVOIDANCE. Jurnal Akuntansi Trisakti, 7(1), 127.
Nyman, R. C. S., Kaidun, I. P., & Lingga, I. S. (2022). Pengaruh Firm Size, Return On Equity, dan Current Ratio Terhadap Tax Avoidance pada Perusahaan LQ 45 yang Terdaftar di Bursa Efek Indonesia. Jurnal Akuntansi, 14(1), 172-186.
Pohan, C. A. (2013). Manajemen Perpajakan. Jakarta: Gramedia.
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta
Wahyuni, L., Fahada, R., & Atmaja, B. (2019). The Effect of Business Strategy, Leverage, Profitability and Sales Growth on Tax Avoidance. Indonesian Management and Accounting Research, 16(2), 66. https://doi.org/10.25105/imar.v16i2.4686
Widarjono, A. (2013). Ekonometrika Pengantar dan Aplikasinya disertai Panduan Eviews. Yogyakarta: UPP STIM YKPN.
