THE EFFECT OF PROFITABILITY, COMPANY SIZE, AND CAPITAL INTENSITY ON TAX AGGRESSIVENESS WITH INDEPENDENT COMMISSIONERS AS A MODERATING VARIABLE
Keywords:
Tax Aggressiveness, Profitability, Firm Size, Capital Intensity, Indepenent CommissionersAbstract
The purpose of this study was to analyze the effect of profitability, company size, and capital intensity on tax aggressiveness with independent commissioners as a moderation variable. The population in this study is the consumption sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. Samples were taken using non-probability techniques with purposive sampling method and obtained as many as 219 units of analysis. The results of this study is a positive effect but not significant profitability of tax aggressiveness. While the size of the company has a positive and significant effect on tax aggressiveness. Then capital intensity has a negative and significant effect on tax aggressiveness. Independent commissioners are not able to weaken the effect of profitability on tax aggressiveness, but independent commissioners are able to weaken the effect of company size and capital intensity on tax aggressiveness.
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Adisamartha, I. B. P. F., & Naniek, N. (2019). Pengaruh Likuiditas, Leverage, Intensitas Persediaan Dan Intensitas Aset Tetap Pada Tingkat Agresivitas Wajib Pajak Badan. E-Jurnal Akuntansi, 13(3), 973–1000. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/14496
Afrianti, F., Uzliawat, L., & Ayu Noorida S. (2022). The Effect Of Leverage, Capital Intensity, And Sales Growth On Tax Avoidance With Independent Commissioners As Moderating Variables (Empirical Study On Manufacturing Companies Listed On The Indonesia Stock Exchange In 2017-2020). International Journal of Science, Technology & Management, 3(2), 337–348. https://doi.org/10.46729/ijstm.v3i2.441
Choi, M.-H., & Kwon, H.-D. (2018). Corporate Social Responsibility Performance, CEO Power and Tax Aggressiveness. Journal of Finance and Accounting Information, 18(1), 129–153. https://doi.org/10.29189/kaiajfai.18.1.6
Dharma, N. B. S., & Noviari, N. (2017). PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE. E-Jurnal Akuntansi Universitas Udayana, 18(1), 529–556.
Donaldson, L., & Davis, J. H. (1991). Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns. Australian Journal of Management, 16(1), 49–64. https://journals.sagepub.com/doi/abs/10.1177/031289629101600103
Ejeh, B. U., & Salaudeen, Y. M. (2018). Equity ownership structure and corporate tax aggressiveness: the Nigerian context. Pressacademia, 5(2), 90–99. https://doi.org/10.17261/pressacademia.2018.828
Eksandy, A. (2017). PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) (Studi Empiris Pada Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia Periode 2010-2014). COMPETITIVE Jurnal Akuntansi Dan Keuangan, 1(1), 1. https://doi.org/10.31000/competitive.v1i1.96
Fahmi, & Irham. (2014). Analisa kinerja laporan keuangan. Alfabeta.
Fama, E. F. dan M. C. J. (1983). Separation of Ownership and Control. Journal of Law and Economics, 26(2), 301–325.
Fitri, R. A., & Munandar, A. (2018). The Effect of Corporate Social Responsibility, Profitability, and Leverage toward Tax Aggressiveness with Size of Company as Moderating Variable. Binus Business Review, 9(1), 63. https://doi.org/10.21512/bbr.v9i1.3672
Frank;, M. M., Lynch, L. J., & Rego, S. O. (2009). Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting. 84(2), 467–496.
Frank, M. M., Lynch, L. J., & Rego, S. O. (2009). Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting. The Accounting Review, 84(2), 467–496.
Harjito, Y., Sari, C. N., & Yulianto, -. (2017). Tax Aggressiveness Seen From Company Characteristics and Corporate Social Responsibility. Journal of Auditing, Finance, and Forensic Accounting, 5(2), 77. https://doi.org/10.21107/jaffa.v5i2.3765
Jensen, M. C., & Meackling, W. H. (1976). Theory Of The Firm : Manajeril Behavior, Agency Cost And Ownership Sructure. Journal of Accounting and Economics, 3(4), 305–360.
Leksono, A. W., Albertus, S. S., & Vhalery, R. (2019). Pengaruh Ukuran Perusahaan dan Profitabilitas terhadap Agresivitas Pajak pada Perusahaan Manufaktur yang Listing di BEI Periode Tahun 2013–2017. JABE (Journal of Applied Business and Economic), 5(4), 301. https://doi.org/10.30998/jabe.v5i4.4174
Mardiasmo. (2016). Perpajakan Edisi Revisi Tahun 2016. Andi.
Maulidah, H. A., & Prastiwi, D. (2019). Pengaruh Corporate Social Responsibility, Intensitas Modal, DanPersaingan Terhadap Agresivitas Pajak Perusahaan. Jurnal Akuntansi UNESA , 8(1), 1–9.
Mulyadi, A. B., Su’un, M., & Sari, R. (2021). Pengaruh Kepemilikan Keluarga Dan Ukuran Perusahaan Terhadap Agresivitas Pajak Dengan Komisaris Independen Sebagai Variabel Moderasi Pada Perusahaan Manufaktur. Amnesty: Jurnal Riset Perpajakan, 4(1), 1–22. https://doi.org/10.26618/jrp.v4i1.5303
Nejad, A. E., & Hoseinzade, S. (2021). Idiosyncratic return volatility and the role of firm fundamentals: A cross-country analysis. Global Finance Journal, 50(1), 41–53. https://doi.org/10.1016/j.gfj.2021.100667
Novitasari, S., & Vince. (2017). PENGARUH MANAJEMEN LABA, CORPORATE GOVERNANCE, DAN INTENSITAS MODAL TERHADAP AGRESIVITAS PAJAK PERUSAHAAN (Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar di BEI Periode Tahun 2010-2014). 4(1), 1901–1914.
Prasetyo, A., & Wulandari, S. (2021). Capital Intensity, Leverage, Return on Asset, dan Ukuran Perusahaan Terhadap Agresivitas Pajak. Jurnal Akuntansi, 13(1), 134–147. https://doi.org/10.28932/jam.v13i1.3519
Pratama, I., & Suryarini, T. (2020). Accounting Analysis Journal The Role of Independent Commissioners in Moderating the Effect of Capital Intensity, Inventory Intensity, and Profitability on Tax Aggressiveness ARTICLE INFO ABSTRACT. Accounting Analysis Journal, 9(3), 208–214. https://doi.org/10.15294/aaj.v9i3.42687
Santini, A. L., & Indrayani, E. (2020). the Effect of Profitability, Liquidity, Leverage, Capital Intensity and Firm Size on Tax Aggressiveness With Market Performance As an Intervening Variable (Banking Companies Listed on Indonesia Stock Exchange in 2014 - 2018). Jurnal Ilmiah Ekonomi Bisnis, 25(3), 290–303. https://doi.org/10.35760/eb.2020.v25i3.2853
Siegfried, J. J. (1972). The relationships between economic structure and the effect of political influence: empirical evidence from the federal corporation income tax program. Ph.D. dissertation.University of Wisconsin, dalam Richardson, G., & Lanis, R. (2007). Determinants of t. Journal of Accounting and Public Policy, 26, 689–704.
Soemitro, R. (2014). Perpajakan Teori dan Teknis Pemungutan. Graha Ilmu.
Sumarsan, T. (2010). Perpajakan Indonesia: Pedoman perpajakan yang Lengkap Berdasarkan Undang-Undang Terbaru. Indeks.
Windari Novika & tutik Siswanti. (2022). PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR – SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE TAHUN 2017-2019). 2(1), 43–56.
Yanti, L. D., & Hartono, L. (2019). Effect of Leverage, Profitability and Company Size on Tax Aggressiveness. (Empirical Study: Subsector Manufacturing Companies Food, Beverage, Cosmetics and Household Purposes Manufacturing Listed on the Indonesia Stock Exchange for 2014-2017). ECo-Fin, 1(1), 1–11. https://doi.org/10.32877/ef.v1i1.52
Yawson, A. (2006). Evaluating the characteristics of corporate boards associated with layoff Decision. Corporate Governance: An International Review, 14(2), 75–84.
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2024-11-26
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Hadid Prastyo, F. ., Pramono Sari, M., & Ekaviana, D. (2024). THE EFFECT OF PROFITABILITY, COMPANY SIZE, AND CAPITAL INTENSITY ON TAX AGGRESSIVENESS WITH INDEPENDENT COMMISSIONERS AS A MODERATING VARIABLE. JAE (JURNAL AKUNTANSI DAN EKONOMI), 9(3), 80–90. Retrieved from https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/23467
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Volume 9 No. 3 Tahun 2024
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