Analisis Faktor-Faktor yang Mempengaruhi Tax Avoidance
DOI:
https://doi.org/10.30630/aista.v5i1.121Keywords:
Tax Avoidance, Related Party Transaction, Sales Growth, Capital Intensity, Agency TheoryAbstract
This study aims to examine the effect of related party transactions, sales growth, and capital intensity on tax avoidance in manufacturing companies during the 2020–2024 period. Tax avoidance has become an important issue since, it potentially reduces state revenue and creates conflicts of interest between management as agents and shareholders as well as the government as principals, as explained by agency theory. This research employs a quantitative approach using secondary data in the form of annual financial reports obtained from the official IDX website. The sample was selected using a purposive sampling method based on specific criteria, resulting in 47 companies as the research sample. Data were analyzed using panel data regression. The results show that simultaneously, related party transactions, sales growth, and capital intensity affect tax avoidance. However, partially, only related party transactions and capital intensity are proven to have a significant effect, while sales growth does not have a significant effect. These findings indicate that tax avoidance practices are more closely related to corporate strategies in managing related party transactions and fixed asset investments rather than sales growth. This study is expected to provide theoretical contributions by enriching the literature on the determinants of tax avoidance and practical contributions for companies, regulators, and future researchers in formulating tax policies and more effective supervision strategies.
References
Ariyani, C. F., & Arif, A. (2023). Pengaruh Multinasionalitas, Capital Intensity, Sales Growth, Dan Konservatisme Akuntansi Terhadap Tax Avoidance. Jurnal Ekonomi Trisakti, 3(2), 2863–2872. https://e-journal.trisakti.ac.id/index.php/jet/article/view/17680
Basuki, A. T., & Prawoto, N. (2016). Analisis regresi dalam penelitian ekonomi & bisnis: Dilengkapi aplikasi SPSS & EVIEWS. Jakarta: PT Rajagrafindo Persada.
Danardhito, A., Widjanarko, H., & Kristanto, H. (2023). Determinan Penghindaran Pajak: Likuiditas, Leverage, Aktivitas, Profitabilitas, Pertumbuhan, dan Nilai Perusahaan. Jurnal Pajak Indonesia, 7(1), 45–56. https://jurnal.pknstan.ac.id/index.php/JPI/article/view/2169/1128
Dewi, S. L., & Oktaviani, R. M. (2021). Pengaruh Leverage, Capital Intensity, Komisaris Independen Dan Kepemilikan Institusional Terhadap Tax Avoidance. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 4(2), 179–194. https://doi.org/10.29303/akurasi.v4i2.122
Dewinta, I. A. R., & Setiawan, P. E. (2021). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Leverage, dan Pertumbuhan Penjualan Terhadap Tax Avoidance. E-jurnal Akuntansi, 14(2), 1584-1613. https://ojs.unud.ac.id/index.php/akuntansi/article/view/16009/AUTHORGUDELINE
Ellyani, M. (2018). Pengaruh Related Party Transaction Terhadap Agresivitas Pajak ( Studi Empiris Pada Perusahaan Manufaktur yang Listing di Bursa Efek Indonesia Pada Tahun 2014-2016 ). Skripsi, Hal. 1-107. Universitas Islam Indonesia Yogyakarta, Indonesia. https://dspace.uii.ac.id/handle/123456789/7154
Helfin, C. & E, Trisnawati. (2020). Pengaruh Related Party Transaction Terhadap Tax Avoidance Dengan Variabel Moderasi Pengungkapan Tata Kelola Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2013-2017. Jurnal Paradigma Akuntansi, 2(2), 818. https://doi.org/10.24912/jpa.v2i2.7664
Fadhali, M. D. M., & Laksito, H. (2023). Pengaruh Institutional Ownership, Profitabilitas, Leverage, Dan Related Party Transaction Terhadap Tax Avoidance. Diponegoro Journal of Accounting, 12(4), 1–15. https://ejournal3.undip.ac.id/index.php/accounting/article/view/41592
Fitri, A., & Pratiwi, A. P. (2021). Pengaruh Ukuran Perusahaan Dan Transfer Pricing Terhadap Tax Avoidance. Sakuntala, 1(1), 330–342. http://openjournal.unpam.ac.id/index.php/SAKUNTALA
Izzati, N. A., & Riharjo, I. B. (2022). Pengaruh Good Corporate Governance, Profitabilitas, Likuiditas, Capital Intensity, Dan Inventory Intensity Terhadap Tax Avoidance. Jurnal Ilmu Dan Riset Akuntansi, 11(4), 1-21. https://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/4514
Jusman, J., & Nosita, F. (2020). Pengaruh Corporate Governance, Capital Intensity dan Profitabilitas Terhadap Tax Avoidance pada Sektor Pertambangan. Jurnal Ilmiah Universitas Batanghari Jambi, 20(2), 697-704. https://doi.org/10.33087/jiubj.v20i2.997
Mahdiana, M. Q., & Amin, M. N. (2020). Effect of Profitability, Leverage, Company Size, and Sales Growth on Tax Avoidance. Jurnal Akuntansi Trisakti, 7(1), 127–138. https://e-journal.trisakti.ac.id/index.php/jat/article/view/6289
Malik, A., Pratiwi, A., & Umdiana, N. (2022). Pengaruh Ukuran Perusahaan, Pertumbuhan Penjualan Dan Capital Intensity Terhadap Tax Avoidance. “LAWSUIT” Jurnal Perpajakan, 1(2), 92–108. https://doi.org/10.30656/lawsuit.v1i2.5552
Maulana, D. (2024). Pengaruh Sales Growth dan Transfer Pricing terhadap Tax Avoidence. Land Journal, 5(2), 245–254. https://doi.org/10.47491/landjournal.v5i2.3563
Oktafia, R., & Sicillia, M. (2024). Pengaruh Capital Intensity, Related Party Transaction, Dan Transfer Pricing Terhadap Tax Avoidance. Jurnal Akuntansi Keuangan Dan Bisnis, 2(2), 562-568. https://jurnal.ittc.web.id/index.php/jakbs/issue/view/52
Perwita, F.O & Harymawan, I (2021). Related-Party Transactions and Audit Fees. Jabe (Journal of Accounting and Business Education) 5(2), 31-42. http://dx.doi.org/10.26675/jabe.v5i2.15984
Pratama, A. P., & Larasati, A. Y. (2021). Pengaruh Transfer Pricing dan Capital Intensityt terhadap Tax Avoidance. Jurnal Riset Akuntansi Dan Perbankan, 15(2), 497–516. https://doi.org/10.46806/jep.v29i1.835
Pratiwi, Mahaputra, & Sudiartana. (2020). Pengaruh Financial Distress, Leverage dan Sales Growth Terhadap Tax Avoidance. Jurnal Kharisma, 2(1), 202–211. https://e-journal.unmas.ac.id/index.php/kharisma/article/view/767
Pucantika, N. R. P., & Wulandari, S. (2022). Pengaruh Kompensasi Manajemen, Profitabilitas, Capital Intensity, dan Leverage Terhadap Tax Avoidance. Kompak :Jurnal Ilmiah Komputerisasi Akuntansi, 15(1), 14–24. https://doi.org/10.51903/kompak.v15i1.587
Putri, L. C. E., & Pratiwi, A. P. (2022). Pengaruh Intensitas Modal, Inventory Intensity Dan Transfer Pricing Terhadap Tax Avoidance. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 7(4), 555–563. https://doi.org/10.24815/jimeka.v7i4.21400
Rahardja, D.R., & Ngadiman. (2024). Pengaruh Transfer Pricing, Sales Growth dan Leverage Terhadap Tax Avoidance. Jurnal Paradigma Akuntansi, 6(1), 269-278. https://journal.untar.ac.id/index.php/jpa/issue/view/687
Ramadhani, S. A., & Utomo, D. C. (2023). Pengaruh Good Corporate Governance Terhadap Tax Avoidance Perusahaan. Diponegoro Journal of Accounting, 12(2), 1-14. https://ejournal3.undip.ac.id/index.php/accounting/article/view/38648
Rifai, A., & Atiningsih, S. (2019). Pengaruh Leverage, Profitabilitas, Capital Intensity, Manajemen Laba terhadap Tax avoidance. Econbank: Journal of Economics and Banking, 1(2), 135–142. https://jurnal.stiebankbpdjateng.ac.id/jurnal/index.php/econbank/article/view/175
Sholekah, F. I., & Oktaviani, R. M. (2022). Pengaruh Profitabilitas, Sales Growth Dan Leverage Terhadap Penghindaran Pajak. Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 6(1), 494–512. https://garuda.kemdikbud.go.id/documents/detail/3198311
Sigalingging, L. W., Rahman, A., Napitupulu, I. H., Siregar, D. A., Medan, P. N., Intensity, C., & Akuntansi, K. (2024). Pengaruh transfer pricing dan capital intensity terhadap tax avoidance pada perusahaan infrastruktur yang terdaftar di bursa efek indonesia. Jurnal Keuangan dan Manajemen Akuntansi, 6(4), 34–59. https://journalversa.com/s/index.php/jkma/article/view/2570
Sugiyono. (2020). Metode Penelitian Kuantitatif, Kualitatif dan R&D. ALFABETA
Tanjaya, C., & Nazir, N. (2021). Pengaruh Profitabilitas, Leverage, Pertumbuhan Penjualan dan Ukuran Perusahaan terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di BEI Tahun 2015-2019. Jurnal Akuntansi Triskati, 8(2), 189-208. https://e-journal.trisakti.ac.id/index.php/jat/article/view/9260
Tuswandi, A. (2022). Menilik Kembali: Kasus PT Adaro yang Diduga Terlibat Transfer Pricing dan Kaitannya dengan PSAK No.7. Tribunsumbar.Com. https://www.tribunsumbar.com/menilik-kembali-kasus-pt-adaro-yang-diduga-terlibat-transfer-pricing-dan-kaitannya-dengan-psak-no-7
Wahyuni, T., & Wahyudi, D. (2021). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Sales Growth dan Kualitas Audit terhadap Tax Avoidance. Kompak :Jurnal Ilmiah Komputerisasi Akuntansi, 14(2), 394–403. https://doi.org/10.51903/kompak.v14i2.569
