EFFECT OF PROFITABILITY, LEVERAGE, COMPANY SIZE AND SALES GROWTH ON TAX AVOIDANCE IN PHARMACEUTICAL SUBSECTOR MANUFACTURING COMPANIES LISTED ON THE BEI
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR FARMASI YANG TERDAFTAR DI BEI
Keywords:
Tax avoidance, Profitability, Leverage, Firm Size, Sales GrowthAbstract
The purpose of this study is to provide empirical evidence about the effect of profitability, leverage, firm size and sales growth on tax avoidance in pharmaceutical sub-sector manufacturing companies listed on the IDX for the 2015-2021 period. Tax avoidance is proxied using the Cash Effective Tax Ratio (CETR), Profitability is proxied using the Return on Assets (ROA) formula, leverage is proxied using the debt to equity ratio (DER), firm size is proxied using Ln (total assets) and sales growth. The type of research used is quantitative. The data analysis technique used in this study is multiple linear regression analysis with the help of the SPSS version 25 application. The population in this study are pharmaceutical companies listed on the Indonesia Stock Exchange for the 2015-2021 period consisting of 11 companies. Determination of the sample using purposive sampling method with a total sample of 35 samples from 5 selected companies. The results of this study indicate that profitability has a negative and significant effect on tax avoidance, leverage has no positive and insignificant effect on tax avoidance, firm size has no positive and significant effect on tax avoidance, sales growth has no positive and insignificant effect on tax avoidance.
References
Arsyad, M., & Sukriah, N. (2022). Manajemen Pajak. Nas Media Pustaka.
Azis, M. T., & Widianingsih, I. U. (2021). Pengaruh Profitabilitas, Leverage, Dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Farmasi Di BEI. Jurnal Ilmiah Ekonomi Manajemen: Jurnal IlmiahMulti Science, 12(1), 40–51. https://doi.org/10.52657/jiem.v12i1.1444
righam, eugene F. dan Houston, J. F. (2011). Dasar-dasar Manajemen Keuangan Terjemahan.(Edisi 10). Salemba Empat.
Diyastuti, E., & Kholis, N. (2022). Pengaruh Ukuran Perusahaan , Leverage , Sales Growth , Profitabilitas Terhadap Tax Avoidance Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia ( Bei ). 978–979.
Djuniadi., Afiffudin, M., & Lestari, W. (2016). Statistik Inferensial (Teori, Aplikasi dan Latihan Soal Dengan SPSS. Program Pascasarjana Universitas Negeri Malang.
Fatimah. (2020). Dampak Penghindaran Pajak Indonesia Diperkirakan Rugi Rp68,7Triliun.Pajjaku.Com.https://www.pajakku.com/read/5fbf28b52ef363407e21ea80/Dampak-Penghindaran-Pajak-Indonesia-Diperkirakan-Rugi-Rp-687-Triliun
Ghozali, I. (2018). aplikasi analisis multivariate dengan program IBM SPSS 25 (Edisi ke 9). Badan Penerbit Universitas Diponegoro.
Hamdani. (2016). Good Corporate governance. Mitra Wacana Media.
Hanafi, M. M. (2016). Analisis Laporan Keuangan (ke 5). UPP STIEM YKPN.
Hartono, J. (2012). Teori Portofolio dan Analisis Investasi (Edisi ke 8). BPFE-YOGYAKARTA.
Hery. (2017). ANALISIS LAPORAN KEUANGAN. PT Grasindo.
Indrianto, N. (2016). Metodologi Penelitian Bisnis Untuk Akutansi & Manajemen (Pertama). BPFE-YOGYAKARTA.
Kasmir. (2021). Analisis Laporan Keuangan Edisi Revisi. PT RajaGrafindo Persada.
Lubis, A. I. (2017). Akutansi Keperilakuan. Salemba Empat.
Mardiasmo. (2019). Perpajakan Edisi 2019. Andi Yogyakarta.
Margaretha, M., & Jenni. (2019). Pengaruh Profitabilitas, Sales Growth Dan Leverage Terhadap Tax Avoidance (Studi EmpirisPada Perusahaan Sub Sektor Farmasi Yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017). Akuntoteknologi : Jurnal Ilmiah Akuntansi Dan Teknologi,11(2),114.https://jurnal.buddhidharma.ac.id/index.php/akunto/article/view/276/146
Pohan, C. A. (2013). Manajemen Perpajakan Strategi perencanaan pajak dan bisnis. PT Gramedia Pustaka Utama.
Putra, I. mahardika. (2019). Manajemen Pajak. Anak Hebat Indonesia.
Sugiyono. (2017). Metode penelitian bisnis. ALFABETA.
Sugiyono, P. D. (2020). Metode Penelitian Kuantitatif Kualitatif (M. Dr. Ir. Sutopo. S.Pd (ed.); 2nd ed.). Alfabeta.
Sujarweni, V. W. (2015). Metodologi Penelitian Bisnis & Ekonomi. PUSTAKABARUPRESS.
Sunyoto, D. (2016). Metodologi Penelitian Akutansi (A. Gunarsa (ed.)). PT Refika Aditama.
Supriyadi. (2019). Pratikum Akutansi Pajak. ANDI.
Supriyono. (2017). Akutansi Keperilakuan. Gajdah Mada University Press.
Suwardjono. (2017). Akutansi pengantar (ke 3). BPFE-YOGYAKARTA.
Swastha, B., & Handoko, H. (2011). Manajemen Pemasaran - Analisis perilaku Konsumen. BPFE.
Van Horne, James C. dan John M Wachowicz, J. (2013). PrinsipPrinsip Manajemen Keuangan (Edisi 13). Salemba Empat.
Waluyo. (2017). Perpajakan Indonesia. Salemba Empat.
Wati, lela N. (2019). Model Corporate Sosial Responsibility (CSR). MYria Publisher.
Yuniasia, S., Ketut, S., & Wiwik, B. (2018). Pengaruh Profitabilitas Dan Ukuran Perusahaan terhadap Penghindaran Pajak Pada Perusahaan Sub Sektor Farmasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2016. Jurnal Online Mahasiswa Bidang Akuntansi, 5(1), 1–16.
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Sollekah et al.
This work is licensed under a Creative Commons Attribution 4.0 International License.
License Terms
VISONER : Jurnal Manajemen dan Bisnis (VJMB) by STIE Balikpapan is licensed under a Creative Commons Attribution 4.0 International License.
You are free to:
- Share ” copy and redistribute the material in any medium or format
- Adapt ” remix, transform, and build upon the material for any purpose, even commercially.
Under the following terms:
-
Attribution ” You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions ” You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
