The Analysis of Influence Growth Sales and Fixed Asset Intensity on Tax Avoidance English Section Accountancy and Finance
##plugins.themes.academic_pro.article.sidebar##
Downloads
##plugins.themes.academic_pro.article.main##
Abstract
The study examines the effect of sales growth and fixed asset intensity on tax avoidance in automotive companies listed on the Indonesian Stock Exchange. Research on the effect of sales growth and fixed asset intensity on tax avoidance in automotive companies listed on the Indonesia Stock Exchange has several urgent needs to be considered. Following are some of the reasons why this research is important: Tax avoidance by automotive companies can have a significant impact on state revenues. If companies reduce their tax obligations illegally, this can reduce state revenues that should be used for development and the provision of public services. Furthermore, automotive companies listed on the Indonesia Stock Exchange have an important economic role in the growth and development of the country. In order to maintain the sustainability and transparency of this sector, it is important to understand the possible tax avoidance practices of these companies.The sampling method used purposive sampling with a sample of manufacturing companies in the automotive sector listed on the Indonesian Stock Exchange in the period of 2020 to 2022. Based on the sampling method, 10 companies were obtained as samples, thus there were 30 firms year observations. The analysis method employed multiple linear regression. The results show that sales growth and fixed asset intensity have no effect on tax avoidance. This result encourages companies to carry out tax planning properly to fulfill tax obligations efficiently and effectively in accordance with the tax provisions set by the government, so that the tax revenue target is successfully obtained and the number of tax avoidance declines.
##plugins.themes.academic_pro.article.details##
References
Algifari. 2009. Analisis Regresi: Teori, Kasus dan Solusi. Edisi Kedua, Yogyakarta: BPFE.
Anasta, L. (2021). Pengaruh Sales Growth, Profitabilitas Dan Capital Intensity Terhadap Tax Avoidance the Effect of Sales Growth, Profitability and Capital Intensity for Tax Avoidance. Jurnal Ilmiah Gema Ekonomi 11(1), 1803–1811.
Andriyanto, H. N. 2015. Pengaruh Return On Assets, Leverage, Corporate Governance, dan Sales Growth terhadap Tax efficience pada perusahaan Manufactur yang terdaftar di B EI tahun 2009-2012. Skripsi. Universitas Negeri Semarang. Semarang.
Budiman, Judi dan Setiyono. 2012. Pengaruh Karakter Eksekutif terhadap Penghindaran Pajak (Tax Avoidance). Jurnal. Universitas Islam Sultan Agung.
Dharma, I M. S., dan Agus Ardiana. 2015.Pengaruh Leverage, Intensitas Aset Tetap, Ukuran Perusahaan, dan Koneksi Politik terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana,Vol. 15 No. 3 hlm. 584-613.
Darma, S. S. (2021). Pengaruh Kompensasi Manajemen, Umur Perusahaan Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak. Jurnal Disrupsi Bisnis, 4(2), 118. https://doi.org/10.32493/drb.v4i2.9551.
Fahmi, Irham. 2014. Analisis Laporan Keuangan. Cetakan keempat. Bandung: Alfabeta
Hasanudin, Agus Ismaya., Ramdhani, Dadan., & Giyantoro, Muhamad Deny Bagas. 2020. Kepatuhan Wajib Pajak Online Shopping di Jakarta : Urgensi antara E-Commerce dan Jumlah Pajak yang Disetor. Jurnal Ekonomika, 15 (1), 65-85.
Heryuliani, Nurfathia. 2015.Pengaruh Karakteristik Perusahaan dan Kepemilikan Keluarga terhadap Penghindaran Pajak. Skripsi. Fakultas Ekonomi dan Bisnis. UIN Syarif Hidayatullah, Jakarta.
Ikatan Akuntansi Indonesia, Standart Akuntansi Keuangan, Revisi 2015. PSAK 16 Aset Tetap. Dewan Standart Akuntansi Keuangan.
Kasmir. (2018). Analisis Laporan Keuangan. Jakarta: PT Raja Grafindo Persada
Kennedy, Nur Azlina dan Anisa Ratna Suzana. 2013. Faktor-Faktor yang Mempengaruhi Struktur Modal pada Perusahaan Real Estate and Property yang Go Public di Bursa Efek Indonesia. Jurnal Akuntasi, h:1-10.
Mahanani, Almaidah dan Kartika Hendra Titisari. 2017. Faktor – faktor yang mempengaruhi tax avoidance. Jurnal Riset Akuntansi, Vol. 7, No. 2: 111-122.
Mardianti, I. V., & Ardini, L. (2020). Pengaruh Tanggung Jawab Sosial Perusahaan, Profitabilitas, Kepemilikan Asing, Dan Intensitas Modal Terhadap Penghindaran Pajak. 9, 24.
Masrurroch, L. R., Nurlaela, S., & Fajri, R. N. (2021). Pengaruh Profitabilitas, Komisaris Independen, Leverage, Ukuran Perusahaan Dan Intensitas Modal Terhadap Tax Avoidance. 12.
Novianti, W., dan Agustian W. M., 2018. Improving Corporate Values Through the Size of Companies and Capital Structures, ICOBEST; Atlantis Press 225, 255-257.
Purwanti, S. M., & Sugiyarti, L. (2017). Pengaruh Intensitas Aset Tetap, Pertumbuhan Penjualan dan Koneksi Politik Terhadap Tax Avoidance. Jurnal Riset Akuntansi & Keuangan, 5(3), 1625–1641. https://doi.org/https://doi.org/10.17509/jrak.v5i3.9225
Ramadani, Dinda Chairunissa. dan Sri Hartiyah.2020. Pengaruh Corporate Social Responsibility, Leverage,Likuiditas, Ukuran Perusahaan Dan Komisaris Independen Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014 Sampai 2018). Journal Of Economic, Business And Engineering (Jebe) Vol. 1, No. 2, April 2020.
Republik Indonesia. Undang-Undang Nomor 16 Tahun 2009 Perubahan ke empat atas Undang-Undang Nomor 6 Tahun1983 Tentang Ketentuan Umum dan Tata Cara Perpajakan pada Pasal 1 Ayat (1). Pengertian Pajak Menurut Undang-Undang Nomor 16 Tahun 2009.
Sawitri, N. P. Y. R., & Lestari, P. V. (2015). Pertumbuhan Penjualan Terhadap Struktur Modal. E-Jurnal Manajemen Unud, 4(5), 1238–1251.
Sugiyono. (2008). Metode Penelitian Bisnis. Alfabeta: Bandung.
Wibisono, Y. 2005. Modul Pelatihan Ekonometrika Dasar. Depok: Lab. Ilmu Ekonomi FE-UI.
Widarjono, A. 2009. Ekonometrika Pengantar dan Aplikasinya. Yogyakarta: Ekonisia.
Xynas, Lidia. 2011. Tax Planning, Avoidance and Evasion in Australia 1970-2010: The Regulatory Responses and Taxpayer Compliance. Revenue Law Journal, Vol. 20, Iss. 1.