Pengaruh Political Connection, Earnings Management, Capital Intensity, dan Inventory Intensity Terhadap Tax Avoidance pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di BEI Tahun 2019-2022
DOI:
https://doi.org/10.5281/zenodo.13854157Keywords:
Political Connection, Earnings Management, Capital Intensity, Inventory Intensity, Tax AvoidanceAbstract
This research is a quantitative study which aims to find out how the influence of political connections, earnings management, capital intensity and inventory intensity of tax avoidance in the manufacturing sector of various industries listed on the BEI in 2019-2022 The total sample for this research was 23 companies with the sampling method using the purposive sampling method. Data analysis uses panel data regression. The results analysis panel data regression show that partially the earnings management variable has a significant effect on tax avoidance. Meanwhile, the political connection, capital intensity and inventory intensity variables do not have a significant effect on tax avoidance. Simultaneously, political connections, earnings management, capital intensity and inventory intensity have a significant effect on tax avoidance.
References
Andhari, P. A. S., & Sukartha, I. M. (2017). Pengaruh Pengungkapan Corporate Social Responsibility, Profitabilitas, Inventory Intensity, Capital Intensity Dan Leverage Pada Agresivitas Pajak. E-Jurnal Akuntansi, 18(3), 2115-2142.
Anindyka, Dimas. (2018). Pengaruh Leverage (DAR), Capital Intensity dan Inventory Intensity Terhadap Tax Avoidance (Studi Pada Perusahaan Makanan dan Minuman di Bursa Efek Indonesia (BEI) Tahun 2011-2015). Jurnal e-proceeding of management Vol.5 No.1 Maret 2018. Fakultas Ekonomi dan Bisnis Universitas Telkom.
Chaniago, Harmon. (2013). Manajemen Kantor Kontemporer. Bandung: Akbar Limas Perkasa.
Chen, T., & Lin, C. (2017). Does Information Asymmetry Affect Corporate Tax Aggressiveness?. Journal of Financial and Quantitative Analysis, 52(5), 2053-2081.
Dinillah, S., & Djamil, N. (2024). Pengaruh Audit Committee, Audit Quality, Financial Stability dan Financial Target Terhadap Financial Statement Fraud pada Perusahaan Transportasi yang Terdaftar pada BEI Tahun 2021-2022. JAWI: Journal of Ahkam Wa Iqtishad, 2(1), 317-329.
Djamil, N. (2023). Pelanggaran Prinsip Etika Audit dalam Dysfunctional Audit Behavior: Violation of Audit Ethics Principles in Dysfunctional Audit Behavior. JAAMTER: Jurnal Audit Akuntansi Manajemen Terintegrasi, 1(3), 164-177.
Djamil, N. (2023). Trading in Influence: Modus Baru dalam Korupsi Indonesia Tahun 2022 dan Paradoks Kriminalisasi: Trading in Influence: Indonesia's New Mode of Corruption in 2022 and the Criminalization Paradox. JAAMTER: Jurnal Audit Akuntansi Manajemen Terintegrasi, 1(4), 294-304.
Elvira, Y., & Djamil, N. (2024). Kinerja Auditor Kantor Inspektorat Kabupaten Kampar: Pengaruh Independensi, Profesionalisme, Gaya Kepemimpinan, Komitmen Organisasi, dan Pemahaman Good Governance: Auditor performance in the Kampar District Inspectorate: Influence of Independence, Professionalism, Leadership Style, Organizational Commitment and Understanding of Good Governance. JAWI: Journal of Ahkam Wa Iqtishad, 2(1), 271-281.
Harahap, Sofyan S. (2013). Analisis Kritis Atas Laporan Keuangan Cetakan kesebelas. Jakarta: Rajawali Pers.
Healy, P. & Wahlen. (2018). The Effect of Bonus Schemes on Accounting Decision. Journal of Accounting and Economics. Vol 17. Issue 1-3: 85-107.
Lestari, G. A. W., & Putri, I. G. A. M. A. D. (2017). Pengaruh corporate governance, koneksi politik, dan leverage terhadap penghindaran pajak. E-Jurnal Akuntansi Universitas Udayana, 18(3), 2028-2054.
Mizalika, M., & Djamil, N. (2024). Auditor Experience, Due Professional Care, Accountability and Job Stress on Audit Quality. IJARAA: International Journal of Integrated Accounting, 1(1), 014-026.
Nasty, F. A., Novius, A., & Djamil, N. (2024). The Influence of Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence, and Learning Motivation on the Level Of Accounting Comprehension (A Study on Accounting Students at State Universities in Pekanbaru City). InJEBA: International Journal of Economics, Business and Accounting, 2(3), 394-403.
Novius, A. (2024). Analysis of Factors Influencing Procurement Fraud in Government Agencies Environment (Case Study at Regional Apparatus in “XYZ” Regency). InJEBA: International Journal of Economics, Business and Accounting, 2(1), 76-86.
Novius, A. (2023). Determinants of Factors That Influence Income Smoothing. InJEBA: International Journal of Economics, Business and Accounting, 1(1), 1-10.
Nugraha, B. N.. (2015). Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Profitabilitas, Leverage Dan Capital Intensity Terhadap Agresivitas Pajak (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia 2012-2013). Diponegoro Journal of Accounting Vol.4 No.4 Tahun 2015. Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro.
Rahayu, Kurnia Siti. (2017). Perpajakan (Konsep dan Aspek Formal). Bandung: Rekayasa Sains.
Sartono, Agus. (2015). Manajemen Keuangan Teori dan Aplikasi, Edisi 4. Yogyakarta: BPFE.
Scott, W. R. (2015). Financial Accounting Theory, Second Edition. Canada: Practice Hall.
Sulistyanto, H. Sri. (2014). Manajemen Laba, Teori dan Metode Empiris. Jakarta: Grasindo.
Suprianto, E., & Setiawan, D. (2020). Accrual earning management and future performance: Evidence from family firm in Indonesia. Jurnal Akuntansi Dan Auditing Indonesia, 33-42.
Zhang H., Li W., & Jian M. 2012. How does state ownership affect tax avoidance? Evidence from China. Working Paper At, Singapore Management University.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Jufri Zarli, Andri Novius
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
TIM EDITOR
