PENGARUH RETURN ON ASSET, DEBT TO ASSET RATIO, DAN KONEKSI POLITIK TERHADAP AGRESIVITAS PAJAK
DOI:
https://doi.org/10.32509/jmb.v2i2.2627Keywords:
Return on Asset, Debt to Asset Ratio, Political Connection, Tax AggressivenessAbstract
This research aims to know the influence of Return on Asset (ROA), Debt to Asset Ratio (DAR) and political connection on tax aggressiveness (Empirical Study of Various Industries Manufacturing Sector Listed on The Indonesia Stock Exchange on Year 2016 to 2020. In this study was selected using purposive sampling method. The population in this research are various industries manufacturing sector listed on the Indonesia Stock Exchange on year 2016 to 2020 totaling 53 firms. However, there is only 9 firm sample that meet the criteria. The number of samples that used in this study is 45 samples. The analytical method used in this study is multiple regression using SPSS version 20. The results of the study indicate that: Return on Asset (ROA) has a negative effect on tax aggressiveness. While Debt to Asset Ratio (DAR) and political connection have no effect on tax aggressiveness.
References
Adiyani, Novita., dan Septanta, R. (2017). Pengaruh Likuiditas dan Profitabilitas terhadap Agresivitas Pajak dengan CSR sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Property and Real Estate Yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014). Jurnal Ilmiah Akuntansi Universitas Pamulang, 5(1), 17–35.
Anggraeni, R. (2018). Pengaruh Koneksi Politik Terhadap Tax Anggressiveness. Jurnal Akuntansi, 6(3). http://ejournal.unp.ac.id/students/index.p hp/akt/article/view/3798
Budianti, Indah., Nazar M., Kurnia. (2018). Pengaruh Return on Asset (ROA), Leverage (DER), Komisaris Independen dan Ukuran Perusahaan Terhadap Agresivitas Pajak (Studi Kasus Perusahaan BUMN yang terdaftar di Bursa Efek Indonesia 2012- 2016) (2018). E-Proceeding of Management, 5 (2), 2368
Angela, Grace dan Nugroho, Vidyarto.(2020). Pengaruh Capital Intensity, Likuiditas, dan Leverage Terhadap Agresivitas Pajak Pada Perusahaan Manufaktur. Jurnal Multiparadigma Akuntansi Tarumanagara, 2, 1123-1129.
Budianti, Indah., Nazar M., Kurnia. (2018). Pengaruh Return on Asset (ROA), Leverage (DER), Komisaris Independen dan Ukuran Perusahaan Terhadap Agresivitas Pajak (Studi Kasus Perusahaan BUMN yang terdaftar di Bursa Efek Indonesia 2012- 2016) (2018). E-Proceeding of Management, 5 (2), 2368
Dewi, Anak Agung I. P., Sudarma, Made., Baridwan, Zaki.(2019). Mengupas Tuntas Bentuk Dilema Dari Sisi Konsultan Pajak. Jurnal Ilmiah Akuntansi dan Bisnis, 14(1), 132-141. https://doi.org/10.24843/JIAB.2019.v1 4.i01.p12
Devi, D. A. N. S., dan Dewi, L. G. K.(2019).
Pengaruh Profitabilitas Pada Agresivitas Pajak Dengan Pengungkapan CSR Sebagai Variabel Moderasi. E-Jurnal Akuntansi, 27(1), 792-821.
Dianawati, dan Agustina, L. (2020). The Effect of Profitability and Leverage on Tax Avoidance With Company Size As a Moderating Variable. Chief Editor, 9(3), 166–172.
Diantari, P. R., dan Ulupui, I. A. (2016). Pengaruh Komite Audit, Proporsi Komisaris Independen, Dan Proporsi Kepemilikan Institusional Terhadap Tax Avoidance. E-Jurnal Akuntansi, 16(1), 702–732. https://ojs.unud.ac.id/index.php/Akun tansi/article/view/20664
Egghe, Lien.(2021).Political Connection And Tax Avoidance. Ghent University
Fadli, I. (2016). Pengaruh Likuiditas, Leverage, Komisaris Independen, Manajemen Laba, Dan Kepemilikan Institusional Terhadap Agresivitas Pajak Perusahaan (Studi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2011-2013). Jurnal Online Mahasiswa, 3(1). https://jom.unri.ac.id/index.php/JOM FEKON/article/view/11451
Fauzan, Wardan Dyah A., Nurharjanti, Nashirotun N. (2019). The Effect of Audit Committee, Leverage, Return on Assets, Company Size, and Sales Growth on Tax Avoidance Faculty. Jurnal Riset Akuntansi dan Keuangan Indonesia, 4(3).
Fajri, A., dan Rusydi, M. K. (2019). Pengaruh Koneksi Politik Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2016 -2018). Accounting Department, Faculty of Economics and Business Brawijaya University, 1–18.
Friana, Hendra.(2019). DJP Dalami Dugaan Penghindaran Pajak PT Adaro Energy. Retrived From https://tirto.id/djp-dalami-dugaan- penghindaran-pajak-pt-adaro-energy- edKk.Ghozali, I. (2018). APLIKASI ANALISIS MULTIVARIATE: Dengan Program IBM SPSS 25. Semarang: Undip.
Gudono. (2017). Teori Organisasi. Yogyakarta: Andi Offset.
Hidayat, Wastam Wahyu.(2018). Pengaruh Profitabilitas, Leverage dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak: Studi Kasus Perusahaan Manufaktur Indonesia, 3(1), 19-26.
Iswari, P., Sudaryono, E. A., dan Widarjo, W. (2019). Political Connection and Tax Aggressiveness: A study on The State-Owned Enterprises Registered In Indonesia Stock Exchange. Journal of International Studies, 12(1), 79–92.
Kadir. (2017). STATISTIKA TERAPAN: Konsep, Contoh dan Analisis Data dengan Program SPSS/Lisrel dalam penelitian. Depok: Raja Grafindo Persada.
Kalbuana, N., Solihin, Saptono, Yohana, dan Yanti, D. R. (2020). The Influence of Capital Intensity, Firm Size, and Leverage on Tax Avoidance on Companies Registered in Jakarta Islamic Index. International Journal of Economics, Business and Accounting Research (IJEBAR), 4(03), 272–278. https://doi.org/10.29040/ijebar.v4i03.1330
Kasmir. (2015). Analisis Laporan Keuangan. Jakarta: Raja Grafindo Persada.
Khafifah, Afiyatul.(2021).The influence of debt policies, profitability and corporate social disclosures responsibility to tax agresivity. Journal of Islamic Accounting and Finance Research, 3(1), 113-130.
Kim, Chansog dan Zhang, Liandong.(2016). Corporate Political Connections and Tax Aggressiveness. Contemporary Accounting Research, 33(1), 78-114.
Kurniawati, E. (2019). Pengaruh Corporate Social Responsibility, Likuiditas, Dan Leverage Terhadap Agresivitas Pajak. Jurnal Profita, 12(3), 408. https://doi.org/10.22441/profita.2019.v12.03.004
Lambok, Tampubolon. (2021). The Effect of Liquidity, Leverage and Profitability on the Tax Aggressiveness of Manufacturing Companies. Jurnal Ilmiah Akuntansi Universitas Kristen Krida Wacana, 4(2), 246-256.
Leksono, A. W., Albertus, S. S., dan Vhalery, R. (2019). Pengaruh Ukuran Perusahaan dan Profitabilitas Terhadap Agresivitas Pajak. Journal of Applied Business and Economic, 5(4), 301–314.
Lestari, G. A. W., dan Putri, I. G. A. M. A. D. (2017). Pengaruh Corporate Governance, Koneksi Politik, Dan Leverage Terhadap Penghindaran Pajak. E-Jurnal Akuntansi, 18(3), 2028–2054. https://ojs.unud.ac.id/index.php/Akunt ansi/article/view/25562
Lestari, P. A. S., Pratomo, D., dan Asalam, A. G. (2019). Pengaruh Koneksi Politik dan Capital Intensity Terhadap Agresivitas Pajak. Jurnal ASET (Akuntansi Riset), 11(1), 41–54. https://ejournal.upi.edu/index.php/aset/article/view/15772
Liani, A. V., dan Saifudin, S. (2020). Likuiditas, Leverage, Profitabilitas, Ukuran Perusahaan Dan Capital Intensity : Implikasinya Terhadap Agresivitas Pajak (Studi pada Food & Beverages yang Listed di Indonesia Stock Exchange/ IDX). Majalah Ilmiah Solusi, 18(2), 101–120. http://dx.doi.org/10.26623/slsi.v18i2. 2301
Maula, Hendrik., Saifullah M., Nurudin, Zakiy.(2019). The influence Of Return On Assets, Leverage, Size, Capital Intensity on Tax Avoidance. AFEBI Accounting Review, 4 (1) http://dx.doi.org/10.47312/aar.v4i01.2 23.g121
Muliawati, I. A. P. Y., dan Karyada, I. P. F. (2020). Pengaruh Leverage dan Capital Intensity terhadap Agresivitas Pajak dengan Komisaris Independen Sebagai Variabel Pemoderasi (Studi pada Perusahaan Manufaktur Sektor Industry Barang dan Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018). Hita Akuntansi Dan Keuangan, 2016, 16–31.https://ejournal.unhi.ac.id/index.php/H AK/article/view/788
Napitu, A. T., dan Kurniawan, C. H. (2016). Analisis Faktor-Faktor Yang Mempengaruhi Agresivitas Pajak Perusahaan Manufaktur Di Bursa Efek Indonesia Periode 2012-2014. Simposium Nasional Akuntansi.
Nugroho W, A. P. (2019). The Effect of Corporate Political Connection on Tax Aggressiveness: Evidence in Indonesia. Journal of Applied Business and Taxation, 4(2), 138–143. https://doi.org/10.30871/jaat.v4i2.1438
Panda, B., dan Leepsa, N. M. (2017). Agency theory: Review of theory and evidence on problems and perspectives. Indian Journal of Corporate Governance, 10(1),7495.https://doi.org/10.1177/0974686217701 467
Pirmatua Sirait.(2017).Analisis Laporan Keuangan. Yogyakarta: Ekuilibria.
Pohan, C. A. (2017). Perpajakan Indonesia Teori dan Kasus (Dilengkapi Tax Amnesty). Jakarta: Mitra Wacana Media.
Purwanti, S. M., dan Sugiyarti, L. (2017). Pengaruh Intensitas Aset Tetap, Pertumbuhan Penjualan Dan Koneksi Politik Terhadap Tax Avoidance (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012–2016). Jurnal Riset Akuntansi Dan Keuangan, 5(3), 1625–1642. https://doi.org/10.17509/jrak.v5i3.9225
Purwanto, A. (2016). Pengaruh Likuiditas, Leverage, Manajemen Laba, Dan Kompensasi Rugi Fiskal Terhadap Agresivitas Pajak Perusahaan Pada Perusahaan Pertanian Dan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2013. Jurnal Online Mahasiswa, 3(1).
Putri, A. A., dan Hanif, R. A. (2020). Pengaruh Likuiditas, Leverage Dan Komite Audit Terhadap Agresivitas Pajak. 1(3), 382–399. https://doi.org/10.31258/jc.1.3.384- 401
Sadjiarto, Arja., Florencia, dan Nevanda, Olivia.(2019). Effects of Political Connections and Corporate Governance on Tax Aggressiveness in Indonesian Service and Banking Sector. Journal of Economi and Business, 2 (1).
Sartono, A. (2015). Manajemen Keuangan: Teori dan Aplikasi. BPFE.
Santini, Aldilah L dan Indrayani Emmy. (2020). The Effect of Profitability, Liquidity, Leverage, Capital Intensity and Firm Size On Tax Aggressiveness With Market Performance As an Intervening Variable (Banking Companies Listed on the Indonesian Stock Exchange in 2014-2018) (2020). Jurnal Ilmiah Ekonomi Bisnis, 25(3).
Sidik, P., dan Suhono, S. (2020). Pengaruh Profitabilitas Dan Leverage Terhadap Agresivitas Pajak. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 9(11), 2337–3067.
https://doi.org/10.24843/eeb.2020.v09.i11.p02
Silaban, A. C. (2020). "The Effect of Profitability And Leverage On Tax Avoidance With Company Size As A Moderating Variable (Empirical Study on Property, Real Estate, and Building Construction Companies listed on the Indonesia Stock Exchange 2013-2018)". EPRA International Journal of Research & Development (IJRD), 5 (9), 489–499
Silalahi, U. (2011). Asas-Asas Manajemen. Bandung: Refika Aditama
Sinaga, Cyntia Habibah., Suardikha, I Made S. (2019). Pengaruh Leverage dan Capital Intensity Pada Tax Avoidance Dengan Proporsi Komisaris Independen Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 27(1), 1-32
Suciarti, Cicik., Suryani, Elly., dan Kurnia.(2020). The Effect of Leverage, Capital Intensity and Deferred Tax Expense on Tax Avoidance. Journal of Accounting Auditing and Business, 3 (2).
Sumiati, Ati dan Ainniyya, Salma Mustika. (2021). Effect of Profitability, Leverage, Size, Capital Intensity, and Inventory Intensity toward Tax Aggressiveness. Journal International Conference Proceedings, 4(3), 245-255.
Sujarweni, V. Wiratna. (2017). Analisis Laporan Keuangan : Teori, Aplikasi, & Hasil Penelitian. Yogyakarta: Pustaka Baru Press.
Sudaryono. (2018). Metodologi Penelitian. Depok: Raja Grafindo Persada
Sugiyono. (2014). Metodologi Penelitian Manajemen. Bandung: Alfabeta, CV.
Vanesali, L., dan Kristanto, A. B. (2020).
Corporate Governance and Leverage on Tax Aggressiveness: Empirical Study on Mining Companies in Indonesia. International Journal of Social Science and Business, 4(1), 81–89. https://doi.org/10.23887/ijssb.v4i1.2419 3
Windaswari, K. A., dan Merkusiwati, N. K. L. A. (2018). Pengaruh Koneksi Politik , Capital Intensity, Profitabilitas, Leverage dan Ukuran Perusahaan Pada Agresivitas Pajak. Fakultas Ekonomi Dan Bisnis Universitas Udayana, 23(3), 1980–2008. https://doi.org/10.24843/EJA.2018.v23.i 03.p14
Waruwu, Firman Z., Kartikaningdyah, Ely.(2019). Effect of Firm Size, ROA, and Executive Character on Tax Avoidance. Education and Human Research, 377.
Yulistia M, Resti., Minovia, Arie., Andison, dan Fauziati, Popi. (2020). Ownership Structure Political Connection and Tax Avoidance. International Journal of Innovation, 11 (12) www.idx.co.id www.Kemenkeu.go.id www.pajak.go.id
Downloads
Published
Issue
Section
License
Copyright Notice
Author(s) Rights
As a journal author, you have rights for a large range of uses of your article, including use by your employing institute or company. These Author rights can be exercised without the need to obtain specific permission. Authors publishing in JMB : Jurnal Manajemen dan Bisnis journals have wide rights to use their works for teaching and scholarly purposes without needing to seek permission, including use for classroom teaching by Author or Author's institutional presentation at a meeting or conference and distributing copies to attendees; use for internal training by author's company; distribution to colleagues for their research use; use in a subsequent compilation of the author's works; inclusion in a thesis or dissertation; reuse of portions or extracts from the article in other works (with full acknowledgment of final article); preparation of derivative works (other than commercial purposes) (with full acknowledgment of final article); voluntary posting on open web sites operated by author or author’s institution for scholarly purposes (should follow CC by SA License).
Authors can copy and redistribute the material in any medium or format, as well as remix, transform, and build upon the material for any purpose, even commercially, but they must give appropriate credit (cite to the article or content), provide a link to the license, and indicate if changes were made. If you remix, transform, or build upon the material, you must redistribute your contributions under the same license as the original.
Retained Rights/Terms and Conditions
Although authors are permitted to re-use all or portions of the Work in other works, this does not include granting third-party requests for reprinting, republishing, or other types of re-use.
Copyright Transfer Agreement (for Publishing)
The Authors submitting a manuscript do so on the understanding that if accepted for publication, copyright publishing of the article shall be assigned/transferred to JMB: Jurnal Manjemen dan Bisnis journal and Department of Management, Universitas Prof. Dr. Moestopo (Beragama) as Publisher of the journal. Upon acceptance of an article, authors will be asked to complete a 'Copyright Transfer Agreement' (see more information on this). An e-mail will be sent to the corresponding author confirming receipt of the manuscript together with a 'Copyright Transfer Agreement' form by the online version of this agreement.
JMB: Jurnal Manajemen dan Bisnis journal and Department of Management, Universitas Prof. Dr. Moestopo (Beragama), the Editors and the Advisory Editorial Board make every effort to ensure that no wrong or misleading data, opinions or statements be published in the journal. In any way, the contents of the articles and advertisements published in the JMB: Jurnal Manajemen dan Bisnis are sole and exclusive responsibility of their respective authors and advertisers.
Remember, even though we ask for a transfer of copyright, our journal authors retain (or are granted back) significant scholarly rights as mention before.
