PENGARUH LEVERAGE, PROFITABILITAS, DAN FIRM SIZE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA SUBSEKTOR JASA PEMBIAYAAN PERIODE 2020-2024

Mike Fernisia

Abstract


Tax avoidance is a crucial issue in the business world, as it can affect state tax revenues and reflect a company’s level of compliance with tax regulations.  The purpose of this study is to examine and analyze the effect of Leverage, profitability, and Firm size on tax avoidance in companies within the financing services subsector listed on the Indonesia Stock Exchange during the 2020–2024 period. This study uses a quantitative approach with descriptive and verificative methods. The sample was selected using purposive sampling and resulted in 10 companies that met the criteria. The data used is secondary data in the form of annual financial statements, and the analysis method employed is multiple linear regression with the assistance of SPSS version 27. The results show that Leverage and profitability have a significant positive effect on tax avoidance, while Firm size has no significant effect, although it shows a positive direction. These findings support agency theory and trade-off theory in explaining corporate tax avoidance behavior.

Keywords: Firm size, Leverage, Profitability, Tax Avoidance


Full Text:

PDF

References


Apridinata, E., & Dewi, Z. (2023). Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Penghindaran Pajak. Profit: Jurnal Manajemen, Bisnis Dan Akuntansi, 2(2), 313–328.

Damayanti, V. N., & Sartika, W. (2021). THE EFFECT OF LEVERAGE, INSTITUTIONAL OWNERSHIP, AND BUSINESS STRATEGY ON TAX AVOIDANCE (CASE OF LISTED MANUFACTURING COMPANIES IN THE CONSUMPTION GOODS INDUSTRY PERIOD 2014-2019). Jurnal Accountability, 10(1), 16–26. https://doi.org/https://doi.org/10.32400/ja.33956.10

Dhaniswara, A. S. (2023, January 30). Penghindaran Pajak: The Infinite Game. Direktorat Jenderal Pajak. https://www.pajak.go.id/id/artikel/penghindaran-pajak-infinite-game

Hamidah, Junaidi, Novien, R., Edy, S., Amusiana, Wildoms, S., Rika, L., Eliya, I., Thorman, L., & Rama, N. I. S. (2023). Perpajakan (P. T. Cahyono, Ed.). Yayasan Cendikia Mulia Mandiri.

Indrarini, S. (2019). Nilai Perusahaan Melalui Kualitas Laba (Good Governance dan Kebijakan Perusahaan) (N. Azizah, Ed.). Scopindo Media Pustaka.

Khairunnisa, N. R., Agustina, Y. S., & Idel, E. (2023). Pengaruh Leverage, Profitabilitas, Good Governance Terhadap Penghindaran Pajak (Tax Avoidance). Jurnal Economica, 2(8), 2164–2177. https://doi.org/doi.org/10.55681/economina.v2i8.726

Kurniati, D. (2025, January 6). Penerimaan PPh Badan Sepanjang 2024 Kontraksi 18,1 Persen. DTTC News. https://news.ddtc.co.id/berita/nasional/1808041/penerimaan-pph-badan-sepanjang-2024-kontraksi-181-persen

Nasly, S. (2024, May 30). Penerimaan Pajak Hingga April 2024 Anjlok, Apa Sebabnya? Pajakku. https://artikel.pajakku.com/penerimaan-pajak-hingga-april-2024-anjlok-apa-sebabnya/

Purwanti, D. (2021). Determinasi Kinerja Keuangan Perusahaan: Analisis Likuiditas, Leverage, dan Ukuran Perusahaan (Literature Review Manajemen Keuangan). Jurnal Ilmu Manajemen Terapan, 2(5), 692–698. https://doi.org/https://doi.org/10.31933/jimt.v2i5

Rahma, A. A., Tri, A. P., & Sefriani, R. (2023). Advanced Financial Management (Septriani, Ed.). CV Gita Lentera.

Saputra, V. (2022). Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020. Global Accounting: Jurnal Akuntansi, 1(2), 439–450.

Saputri, I., & Arief, F. (2024). Pengaruh Leverage, Ukuran Perusahan, Dan Profitabilitas Terhadap Penghindaran Pajak (Pada Perusahaan Properti Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2022). JIIC: Jurnal Intelek Insan Cendikia, 1(8), 3830–3842.

Setiowati, D. P., Novia, T. S., & Idel, E. (2023). Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas Terhadap Manajemen Laba. Jurnal Economica, 2(8), 2137–2146.

Simanihuruk, P. (2023). Metode Penelitian Berdasarkan Tingkat Eksplanasi. In Efitra & Sepriano (Eds.), Metode Penelitian Berbagai Bidang Keilmuan (pp. 87–88). PT Sonpedia Publishing Indonesia .

Siregar, E. I. (2021). Kinerja Keuangan Terhadap Profitabilitas Sub Sektor Konstruksi (Vol. 66). Penerbit NEM.

Stawati, V. (2020). Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Penghindaran Pajak. Jurnal Akuntansi Dan Bisnis: Jurnal Program Studi Akuntansi, 6(2), 147–157. https://doi.org/10.31289/jab.v6i2.3472

Tanjaya, C., & Nazmel, N. (2021). Pengaruh Profitabilitas, Leverage, Pertumbuhan Penjualan, dan Ukuran Perusahaan Terhadap Penghindaran Pajak. Jurnal Akuntansi Trisakti, 8(2), 189–208. https://doi.org/http://dx.doi.org/10.25105/jat.v8i2.9260

Thoha, M. N. F., & Yuliana, E. W. (2021). Pengaruh Leverage, Likuiditas, Ukuran Perusahaan, dan Profitabilitas Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Industri Penghasil Bahan Baku Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019). Jurnal Ekonomika Dan Manajemen, 10(2), 138–148.

Wau, M., Alwindo, M., & Jhon, F. F. (2023). Buku Ajar Pengantar Perpajakan (A. Leonardo, Ed.). Penerbit Feniks Muda Sejahtera.

Yeni, F., Hamdy, H., & Elfiswandi. (2024). Nilai Perusahaan Berdasarkan Determinan Kinerja Keuangan (M. A. Wardana, Ed.; Vol. 151). Penerbit Intelektual Manifes Media.




DOI: https://doi.org/10.31326/tabr.v6i2.2518

Refbacks

  • There are currently no refbacks.


View My Stats