Pengaruh Profitabilitas, Ukuran Perusahaan dan Intensitas Persediaan terhadap Tax avoidance pada Industri Sektor Consumer non-cyclicals yang Terdaftar di BEI Periode 2022-2024
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Abstract
Pajak merupakan sumber utama penerimaan negara, namun perbedaan kepentingan antara pemerintah dan perusahaan mendorong praktik Tax avoidance. Sektor consumer non-cyclicals memiliki kontribusi besar terhadap perekonomian sekaligus berpotensi melakukan penghindaran pajak secara legal. Penelitian ini bertujuan menganalisis pengaruh profitabilitas, ukuran perusahaan, dan intensitas persediaan terhadap Tax avoidance pada perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Penelitian kuantitatif ini menggunakan data sekunder laporan keuangan tahunan dengan sampel 96 perusahaan (288 observasi) yang dipilih melalui purposive sampling. Tax avoidance diukur menggunakan Effective Tax Rate (ETR), profitabilitas dengan Return on Assets (ROA), ukuran perusahaan dengan logaritma natural total aset, dan intensitas persediaan dengan rasio persediaan terhadap total aset. Analisis dilakukan menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh negatif terhadap Tax avoidance, ukuran perusahaan berpengaruh positif, sedangkan intensitas persediaan tidak berpengaruh. Temuan ini mengindikasikan bahwa profitabilitas dan skala perusahaan memengaruhi praktik penghindaran pajak, sementara pengelolaan persediaan bukan faktor utama. Secara teoritis, hasil penelitian mendukung agency theory yang menjelaskan bahwa Tax avoidance dipengaruhi oleh konflik kepentingan antara manajer dan pemilik perusahaan.
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References
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Brigham, E. F., & Ehrhardt, M. C. (2020). Financial management: Theory and practice (15th ed.). Cengage Learning.
Chen, S., Chen, X., Cheng, Q., & Shevlin, T. (2021). Are family firms more tax aggressive than non-family firms? Journal of Financial Economics.
Desai, M. A., & Dharmapala, D. (2006). Corporate tax avoidance and high-powered incentives. Journal of Financial Economics,.
Dewi, N. P. S., & Jati, I. K. (2021). Pengaruh ukuran perusahaan, profitabilitas, dan leverage terhadap penghindaran pajak. E-Jurnal Akuntansi.
Faisal. (2021). Analisis Regresi Linear Berganda dalam Penelitian Kuantitatif. Jurnal Ekonomi Dan Bisnis.
Fauzi, & Asri. (2020). Metode Penelitian Kuantitatif. Jurnal Manajemen Dan Bisnis.
Firmansyah, A., Arieftiara, D., & Wibowo, R. (2022). Tax avoidance in Indonesia: The role of firm characteristics. Jurnal Akuntansi Dan Keuangan Indonesia.
Firmansyah, A., Pratama, Y. A., & Arfiansyah, Z. (2023). Determinants of corporate tax avoidance: Evidence from Indonesia. Jurnal Keuangan Dan Perbankan.
Ghozali, I. (2012). Aplikasi Analisis Multivariate dengan Program SPSS (Edisi 6). Badan Penerbit Universitas Diponegoro.
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25 (Edisi 9). Badan Penerbit Universitas Diponegoro.
Ghozali, I. (2020). Aplikasi analisis multivariate dengan program IBM SPSS 26. Badan Penerbit Universitas Diponegoro.
Gul, F. A., Khedmati, M., & Shams, S. M. M. (2018). Managerial acquisitiveness and corporate tax avoidance. Pacific Basin Finance Journal.
Hanlon, M., & Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics.
Hanlon, M., & Slemrod, J. (2009). What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement. Journal of Public Economics, 93(1–2), 126–141. https://doi.org/10.1016/j.jpubeco.2008.09.004
Hartono, J. (2021). Teori Portofolio dan Analisis Investasi. BPFE.
Huseynov, F., & Sardarli, S. (2022). Effective tax rate as a measure of tax avoidance. Journal of Accounting and Public Policy.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Kasmir. (2021). Analisis laporan keuangan. RajaGrafindo Persada.
Kementerian Keuangan Republik Indonesia. (2024). Laporan kinerja APBN tahun 2023.
Lanis, R., & Richardson, G. (2021). Corporate social responsibility and tax aggressiveness. Journal of Accounting and Public Policy.
Lee, C., & Chen, Y. (2022). Corporate profitability and tax avoidance: Evidence from emerging markets. International Journal of Accounting and Economics Studies.
Lusiyani. (2018). Analisis Pengaruh Variabel Independen terhadap Variabel Dependen Menggunakan Uji F. Jurnal Ekonomi Dan Bisnis.
Martani, D., & Fitriasari, D. (2022). Penghindaran pajak dan kualitas laporan keuangan. Jurnal Akuntansi Multiparadigma.
Nguyen, T. T., & Pham, D. H. (2021). Firm size and tax planning: Evidence from ASEAN countries. Asian Journal of Business and Accounting.
Niandari, N. (2022). Intensitas persediaan dan implikasinya terhadap kinerja keuangan perusahaan. Jurnal Akuntansi Kontemporer.
Nugrahadi, E. W., & Rinaldi, R. (2020). Inventory intensity and tax avoidance: Evidence from manufacturing firms. Jurnal Keuangan Dan Bisnis.
Putri, & Lestari. (2022). Pengaruh Konflik Keagenan terhadap Kinerja Manajerial. Jurnal Akuntansi Dan Keuangan.
Rahman, A., & Wicaksono, A. (2023). Profitability and tax avoidance: Evidence from Indonesian listed firms. Jurnal Akuntansi.
Ramadhan, R., & Arieftiara, D. (2025). Inventory intensity and corporate tax avoidance: Evidence from Indonesia. Jurnal Akuntansi Dan Keuangan.
Richardson, G., Taylor, G., & Lanis, R. (2016). Women on the boards of directors and corporate tax aggressiveness. Journal of Business Ethics, 138(2), 381–398. https://doi.org/10.1007/s10551-015-2615-8
Santoso, S. (2021). Menguasai Statistik dengan SPSS. Elex Media Komputindo.
Sari, N., & Indrawan, A. (2022). Pengaruh persediaan terhadap penghindaran pajak. Jurnal Ilmiah Akuntansi.
Sekaran, U., & Bougie, R. (2016). Research Methods for Business: A Skill-Building Approach (7th Editio). Wiley Online Library.
Sugiyono. (n.d.). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.
Sun, L., & Huang, Y. (2022). Profitability and corporate tax behavior: Evidence from Asia. Asian Review of Accounting.
Tang, T. Y. H. (2020). Tax avoidance, tax aggressiveness, and corporate governance. Journal of Accounting and Economics.
Urrahmah, N., & Mukti, A. (2021). Struktur aset dan penghindaran pajak. Jurnal Akuntansi Dan Pajak.
Zhang, Y., Wang, X., & Liu, S. (2021). Profitability and firm performance: Empirical evidence. International Journal of Economics and Finance.