Pengaruh Financial Distress, Thin Capitalization dan Capital Intensity Terhadap Tax Avoidance
Abstract
This research is conducted to observe, examine, and analyze the effect of financial distress, thin capitalization, and capital intensity on the practice of tax avoidance. This research uses secondary data from companies in the manufacturing sector (basic industry and chemical, consumer goods industry dan miscellaneous industry) listed on the IDX for a period of 3 years, from 2018 – 2020 (200 firm years). The technique for selecting sample utilizes purposive sampling method and data is analyzed using multiple regression model. The results of this study indicate that financial distress has a positive effect on tax avoidance, thin capitalization has a positive effect on tax avoidance and capital intensity has a negative effect on tax avoidance in manufacturing companies listed on the IDX during 2018-2020.
Keyword(s): Tax Avoidance, Financial Distress, Thin Capitalization, Capital Intensity
Penelitian ini dilaksanakan dengan tujuan untuk mengamati, meneliti dan menganalisis pengaruh dari financial distress, thin capitalization dan capital intensity terhadap praktik penghindaran pajak (tax avoidance). Penelitian ini menggunakan data-data sekunder dari perusahaan manufaktur dalam basic industry and chemical, consumer goods industry dan misccelaneous industry yang terdaftar dalam BEI selama periode pengamatan 3 tahun yakni dari tahun 2018 – 2020 (200 observasi). Teknik dalam mengumpulkan sampel menerapkan metode purposive sampling dan dianalisis menggunakan metode regresi berganda. Hasil penelitian ini menunjukkan bahwa financial distress berpengaruh positif terhadap tax avoidance, thin capitalization berpengaruh positif terhadap tax avoidance dan capital intensity berpengaruh negatif terhadap tax avoidance pada perusahaan manufaktur yang terdaftar di BEI selama tahun 2018-2020.
Kata kunci: Tax Avoidance, Financial Distress, Thin Capitalization, Capital Intensity
References
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Andawiyah, Ayu, Ahmad Subeki dan Arista Hakiki (2019). Pengaruh Thin Capitalization terhadap Penghindaran Pajak Perusahaan Index Saham Syariah Indonesia. Jurnal Akuntabilitas Universitas Sriwijaya. 13. 49-68. DOI : 10.29259/ja.v13i1.9342
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Capaldi, Nicholas,Diaz BD , O. Idowu S, R.Schimdpeter. (2020). Responsible Business in a Changing World: New Management Approaches for Sustainable Development. Germany: Springer International Publishing.
Delbufalo, E. (2018). Agency Theory and Sustainability in the Global Supply Chain. Germany: Springer International Publishing.
Dharma, N., & Noviari, N. (2017). Pengaruh Corporate Social Responsibility dan Capital Intensity terhadap Tax Avoidance. E-Jurnal Akuntansi, 18(1), 529-556.
Djaali. (2021). Metodologi Penelitian Kuantitatif. Jakarta : Bumi Aksara.
Dwiyanti, I., & Jati, I. (2019). Pengaruh Profitabilitas, Capital Intensity, dan Inventory Intensity pada Penghindaran Pajak. E-Jurnal Akuntansi, 27(3), 2293- 2321. doi:10.24843/EJA.2019.v27.i03.p24
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Aggresiveness, Penghindaran Pajak. Indonesian Journal of Accounting and Governance, 2(1), 1–28. https://doi.org/10.36766/ijag.v2i1.6
Freeman, Jeffrey S. Harrison, Jay B. Barney. (2019). The Cambridge Handbook of Stakeholder Theory. United Kingdom: Cambridge University Press.
G.Chandrarin. (2017). Metode Riset Akuntansi: Metode Riset Pendekatan Kuantitatif. Jakarta: Salemba Empat.
Gottardo, P., Moisello, A. M. (2018). Capital Structure, Earnings Management, and Risk of Financial Distress: A Comparative Analysis of Family and Non-family Firms. Germany: Springer International Publishing.
Herdian Putri, R. A., & Chariri, A. (2017). Pengaruh Financial Distress Dan Good Corporate Governance Terhadap Praktik Tax Avoidance Pada Perusahaan Manufaktur. Diponegoro Journal of Accounting, 6(2), 56-66.
Honggo, K., & Marlinah, A. (2020). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Dewan Komisaris Independen, Komite Audit, Sales Growth, dan Leverage terhadap Penghindaran Pajak. Jurnal Bisnis dan Akuntansi, 21(1a-1), 9-26. https://doi.org/10.34208/jba.v21i1a-1.705
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Jensen, M.C. dan Meckling, WH. (1976). Theory of The Form: Managerial Behavior: Agency Cost and Ownership Structure. Journal of Financial Economic. https://doi.org/10.1016/0304-405X(76)90026-X.
Kementerian Keuangan. (2021). APBN Kita : Kinerja dan Fakta. Kementerian Keuangan Republik Indonesia. Jakarta.
Kementerian Keuangan. (2020). Pokok-pokok APBN 2020 : Akselerasi daya saing melalui inovasi dan penguatan kualitas sumber daya manusia. Kementerian Keuangan Republik Indonesia. Jakarta.
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Mulyono. (2018). Berprestasi Melalui JFP Ayo Kumpulkan Angka Kreditmu. Yogyakarta: CV Budi Utama.
N.Hashimzade, dan Y.Epifantseva. (2018). The Routledge Companion to Tax Avoidance Research. United Kingdom: Taylor & Francis.
Nadhifah, M., & Arif, A. (2020). Transfer Pricing , Thin Capitalization , Financial Distress , Earning Management, dan Capital Intensity Terhadap Tax Avoidance dimoderasi oleh Sales Growth. Jurnal Magister Akuntansi Trisakti,7(2), 145–170. https://doi.org/10.25105/jmat.v7i2.7731
Nerudová, Danuše dan J.Pavel. (2021). Profit Shifting and Tax Base Erosion: Case Studies of Post-Communist Countries. Germany: Springer International Publishing.
Nugraha, Iman & Susi Mulyani. (2019). Peran Leverage Sebagai Pemediasi Pengaruh Karakter Eksekutif, Kompensasi Eksekutif, Capital Intensity, dan Sales Growth terhadap Tax Avoidance. Jurnal Akuntansi Trisakti. 6. 301. https://doi.org/10.25105/jat.v6i2.5575.
Nurdin, Ismail dan Sri Hartati. (2019). Buku Metodologi Penelitian Sosial. Surabaya: Media Sahabat Cendekia.
Octaviani, R. R., & Sofie. (2018). Pengaruh Good Corporate Governance, Capital Intensity.Ratio, Leverage, Dan Financial Distress Terhadap Agresivitas Pajak Pada Perusahaan Tambang Yang Terdaftar Di BEI Tahun 2013-2017. Jurnal Akuntansi Trisakti, 5(2), 253–268.
Organisation for Economic Co-operation and Development. (2021). Revenue Statistics in Asia and the Pacific : Emerging Challenges For The Asia-Pacific Region in the COVID-19 Era. Paris : OECD Publishing.
Organisation for Economic Co-operation and Development. (2022). OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022. Paris : OECD Publishing.
Parkinson, M. M. (2018). Corporate Governance in Transition: Dealing with Financial Distress and Insolvency in UK Companies. Germany: Springer International Publishing.
Pepper, A. (2019). Agency Theory and Executive Pay: The Remuneration Committee's Dilemma. Swiss: Springer International Publishing.
Pohan, Chairil Anwar. (2022). Optimizing Corporate Tax Management: Kajian Perpajakan dan Tax Planning-nya Terkini. Jakarta: Bumi Aksara.
Prima, B. (2019, November 10). Tax Justice laporkan Bentoel Lakukan Penghindaran Pajak, Indonesia Rugi US$ 14 juta. Kontan. Diakses pada 28 Desember 2021 dari https://nasional.kontan.co.id/news/taxjustice-laporkan-bentoel-lakukan- penghindaran-pajak-indonesia-rugi-rp-14-juta.
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Rizky, Muhammad & Puspitasari, Windhy. (2020). Pengaruh Risiko Perusahaan, Intensitas Aset Tetap dan Ukuran Perusahaan terhadap Aggressive Tax Avoidance. Jurnal Akuntansi Trisakti. 7. 111. https://doi.org/10.25105/jat.v7i1.6325
Runtunuwu, Prince Charlesheston. (2021). Metodologi Penelitian. Sumatra Barat: Insan Cendekia Mandiri.
Santoso, Iman dan Ning Rahayu. (2019). Corporate Tax Management: Mengulas upaya pengelolaan pajak perusahaan secara konseptual-praktikal. Jakarta : Ortax.
Schroeder, R. G., Cathey, J. M., Clark, M. W. (2019). Financial Accounting Theory and Analysis: Text and Cases. United Kingdom: Wiley.
Sembiring, Lidya Julita. (2021, November 5). Ternyata Cuma Segini Orang RI Patuhi Pajak, Kamu Termasuk?. CNBC News. Diakses pada 2 Januari 2022 dari https://www.cnbcindonesia.com/news/20211105080424-4-289174/ternyata-cuma-segini-orang-ri-patuhi-pajak-kamu-termasuk
Shimizu, Kazuhiko dan Kapoor, M. (2021, Maret 21). Japan Resists Audit Reforms Despite Toshiba, Olympus Scandals. Bloomberg Tax United States. Diakses 10 Januari 2022 dari https://news.bloombergtax.com/financial-accounting/japan-resists-audit-reforms-despite-toshiba-olympus-scandals
Siburian, T., & Siagian, H. L. (2021). Pengaruh Financial Distress, Ukuran Perusahaan, Dan Kepemilikan Institusional Terhadap Tax Avoidance Pada Perusahaan Manufaktur Sub Sektor Food And Beverage Yang Terdaftar Di Bei Tahun 2016-2020. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 5(2), 78-89. https://doi.org/10.31955/mea.vol5.iss2.pp78-89
Sun, H. (2018). Foreign Investment and Economic Development in China: 1979-1996. United Kingdom: Taylor & Francis.
Supriadi, Iman. (2020). Metode Riset Akuntansi. Sleman: Deepublish.
Suranta, E., Midiastuty, P., & Hasibuan, H. (2020). The Effect of Foreign Ownership and Foreign Board Commissioners on Tax Avoidance. Journal of Economics, Business, & Accountancy Ventura, 22(3), 309-318. http://dx.doi.org/10.14414/jebav.v22i3.2143
Swandewi, N., & Noviari, N. (2020). Pengaruh Financial Distress dan Konservatisme Akuntansi pada Tax Avoidance. E-Jurnal Akuntansi, 30(7), 1670 - 1683. doi:10.24843/EJA.2020.v30.i07.p05
Tax Justice Network. (2020). The State Of Tax Justice 2020: Tax Justice in the time of Covid 19. England: Global Alliance For Tax Justice.
Taylor, Grantley dan Richardson, G. (2012). International Corporate Tax Avoidance Practices: Evidence from Australian Firms. The International Journal of Accounting. 47. 469–496. DOI : 10.1016/j.intacc.2012.10.004.
Taylor, Grantley dan Richardson. (2013). The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms. Journal of International Accounting, Auditing and Taxation, 22. (1). 12-25. DOI: 10.1016/j.intaccaudtax.2013.02.005
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Published
2023-02-28
How to Cite
RAVANELLY, Teuku Andre; SOETARDJO, Mulyadi Noto.
Pengaruh Financial Distress, Thin Capitalization dan Capital Intensity Terhadap Tax Avoidance.
Klabat Accounting Review, [S.l.], v. 4, n. 1, p. 55-78, feb. 2023.
ISSN 2722-7278.
Available at: <https://ejournal.unklab.ac.id/index.php/kar/article/view/921>. Date accessed: 13 dec. 2024.
doi: https://doi.org/10.60090/kar.v4i1.921.55-78.
Section
Articles
This work is licensed under a Creative Commons Attribution 4.0 International License.
