Factors Affecting Tax Avoidance (Study on Manufacturing Companies in the Consumer Goods Industry Sector Listed on the IDX in 2021-2023)
Keywords:
Capital Intensity, Sales Growth, Pengungkapan Corporate Social Responsibility, Diversitas Gender Dewan, Transfer Pricing, dan Tax AvoidanceAbstract
This study aims to determine the influence of Capital Intensity, Sales Growth, Corporate Social Responsibility Disclosure, Board Gender Diversity and Transfer Pricing on Tax Avoidance partially on Manufacturing Companies in the Consumer Goods Industry Sector listed on the IDX for the 2021-2023 period. This type of research is quantitative with sampling using the purposive sampling technique so that the sample of this study consists of 20 companies in the consumer goods industry sector listed on the IDX for the 2021-2023 period. The data analysis method was carried out by panel data regression analysis with Eviews 12. The results of the regression analysis of the panel data show that partially the variables Capital Intensity, sales growth, and Gender Diversity of the Board have an effect on tax avoidance. Meanwhile, the variables of CSR Disclosure and Transfer Pricing have no effect on tax avoidance. The results of the R2 test showed that the influence of the independent variable contributed to the bound variable as much as 87.65% while the remaining 12.35% was explained by other variables outside this study
Downloads
References
REFERENCES
Al Qur’an Dan Terjemahan.
Andhari, P. A. S. ., & Sukartha, I. . (2017). Pengaruh Pengungkapan Corporate Social Responsibility, Profitabilitas, Inventory Intensity, Capital Intensity Danleverage Pada Agresivitas Pajak. E-Jurnal Akuntansi Universitas Udayana, 18.3(2017), 2115–2142.
Arliani, D., & Yohanes. (2023). Pengaruh Kepemilikan Institusional, Transfer Pricing, Dan Faktor Lainnya Terhadap Penghindaran Pajak. E-Jurnal Akuntansi TSM, 3(1), 17–32. Https://Doi.Org/10.34208/Ejatsm.V3i1.1844
Ashari, Simorangkir, & Masripah. (2020). Pengaruh Pertumbuhan Penjualan, Kepemilikan Institusional. Jurnal Syntax Transformation, 1(8), 488–498. Scholar.Archive.Org
Aurellia, S., & Sambuaga, E. A. (2022). Pengaruh Diversitas Genderpada Dewan Dan Kualitas Audit Terhadap Praktik Penghindaran Pajak. Konferensi Ilmiah Akuntansi, 9(1), 622–634. Https://Ojs.Uph.Edu/Index.Php/KIA9/Article/View/5595
Cnnindonesia.Com. (2021). Pajak Global Bisa Raib Rp3.360 T Gegara Penghindaran Pajak Baca Artikel CNN Indonesia “Pajak Global Bisa Raib Rp3.360 T Gegara Penghindaran Pajak” Selengkapnya Di Sini: Https://Www.Cnnindonesia.Com/Ekonomi/20210913194843-532-693711/Pajak-Global-Bisa-Raib-. Https://Www.Cnnindonesia.Com/Ekonomi/20210913194843-532-693711/Pajak-Global-Bisa-Raib-Rp3360-T-Gegara-Penghindaran-Pajak
Com, K. (2020). RI Diperkirakan Rugi Rp 68,7 Triliun Akibat Penghindaran. Https://Money.Kompas.Com/Read/2020/11/23/183000126/Ri-Diperkirakan-Rugirp-68-7-Triliun-Akibat-Penghindaran-Pajak
Dan, O., Pajak, P., & Pajak, T. (2021). Penghasilan Badan ( Studi Pada Sub Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020 ) Skripsi.
Dewinta, I., & Setiawan, P. (2016). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Leverage, Dan Pertumbuhan Penjualan Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 14(3), 1584–1615.
Diffa Fadhillah. (2023). Pengaruh Sales Growth, Ukuran Perusahaan, Dan Leverage Terhadap Tax Avoidance Pada Perusahaan Farmasi 2017-2021. Journal Of Student Research, 1(2), 316–333. Https://Doi.Org/10.55606/Jsr.V1i2.996
Kasmir. (2018). Analisis Laporan Keuangan.
Krisyadi, R., & Anita, A. (2022). Pengaruh Pengungkapan Tanggung Jawab Sosial Perusahaan, Kepemilikan Keluarga, Dan Tata Kelola Perusahaan Terhadap Penghindaran Pajak. Owner, 6(1), 416–425. Https://Doi.Org/10.33395/Owner.V6i1.599
Larasati, D., & Masyitah, E. (2023). Pengaruh Transfer Pricing, Capital Intensity, Leverage Dan Komisaris Independen Terhadap Penghindaran Pajak (Studi Kasus Perusahaan Sub Sektor Pertambangan Batu Bara Tahun 2017-2021). Jurnal Widya, 4(2), 391–409. Https://Jurnal.Amikwidyaloka.Ac.Id/Index.Php/Awl
Linda H. Chen, Jeffrey Gramlich, K. A. H. (2017). The Effects Of Board Gender Diversity On A Firm’s Risk Strategies. Https://Doi.Org/Https://Doi.Org/10.1111/Acfi.12283
Lubis. (2019). Akuntansi Keperilakuan (3rd Ed.). Salemba Empat.
Mahdiana, M. Q., & Amin, M. N. (2020). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Dan Sales Growth Terhadap Tax Avoidance. Jurnal Akuntansi Trisakti, 7(1), 127–138. Https://Doi.Org/10.25105/Jat.V7i1.6289
Mala, N. N., & Ardiyanto, M. D. (2021). Pengaruh Diversitas Gender Dewan Direki Terhadap Penghindaran Pajak (Tudi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di BEI Tahun 2014-2018). Diponegoro Journal Of Accounting, 10(1), 1–11.
Merkusiwati, N. K. L. A., & Eka Damayanthi, I. G. A. (2019). Pengaruh Pengungkapan CSR, Karakter Eksekutif, Profitabilitas, Dan Investasi Aktiva Tetap Terhadap Penghindaran Pajak. E-Jurnal Akuntansi, 29(2), 833. Https://Doi.Org/10.24843/Eja.2019.V29.I02.P26
Nanda Viola, W., Baihaqi, J., & Kudus, I. (2023). Tax Avoidance: Capital Intensity, Profitabilitas, Dan Leverage Pada Perusahaan Pertanian Di BEI Tahun 2016-2021. Jebisku, 1(2), 2023. Http://Jim.Ac.Id/Index.Php/JEBISKU/Index
Prakosa, I. B., & Hudiwinarsih, G. (2018). Analysis Of Variables That Affect Tax Avoidance In Banking Sector Companies In Southeast Asia. The Indonesian Accounting Review, 8(1), 109. Https://Doi.Org/10.14414/Tiar.V8i1.1535
Rismawati, S., & Atmaja, S. N. C. W. (2023). Pengaruh Capital Intensity, Sales Growth, Dan Pengungkapan Corporate Social Responsibility Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Food And Beverage Yang Terdaftar Di BEI Periode 2017-2021). Jurnal Revenue, 3(2), 553–566. Www.Idx.Co.Id
Sinaga, R., & Malau, H. (2021). Pengaruh Capital Intensity Dan Inventory Intensity Terhadap Penghindaran Pajak. Jurnal Ilmiah Mahasiswa Manajemen, Bisnis Dan Akuntansi (JIMMBA), 3(2), 311–322. Https://Doi.Org/10.32639/Jimmba.V3i2.811
Sudarno, Renaldo, N., Hutauruk, M. B., Junaedi, A. T., & S. (2022). Teori Penelitian Keuangan.
Sugiyarti, P. &. (2017). Pengaruh Intensitas Aset Tetap, Pertumbuhan Penjualan Dan Koneksi Politik Terhadap Tax Avoidance. Jurnal Riset Akuntansi Dan Keuangan.
Sugiyono. (2018). Metode Penelitian Kuantitatif,
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 NELSI ARISANDY, Muhammad Dwiyan (Author)

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.