Pengaruh Kinerja Keuangan Terhadap Agresivitas Pajak (Studi Kasus Pada Perusahaan Food And Beverage Yang Terdaftar Di BEI Periode 2015-2018)
Keywords:
Profitability, Leverage, Dividends, Tax AggressivenessAbstract
This study was conducted to determine the effect of profitability, leverage and dividend policy on tax aggressiveness. The population of this study is all Food and Beverage companies listed on the Indonesia Stock Exchange during the 2015-2015 period.
2018. The sampling of this research is based on purposive sampling. The sample used in this study were 57 companies. Data for each object of research is obtained from financial reports and annual reports as of December 31 for the period
2015-2018 obtained from the Indonesia Stock Exchange through the website www.idx.co.id. The results of this study indicate that profitability has a significant positive effect on tax aggressiveness, while leverage and dividend policy have no effect on tax aggressiveness.
References
Armstrong, C. S, Blouin, J. L, & Larcker, D. F. 2012. The Incentives for Tax Palnning. Journal of
Accounting and Economics, Volume 53, Nomor 1-2, Halaman 391-411. Science Direct.
Aniktia, R, & Khafid, M. 2015. Pengaruh Mekanisme Good Corporate Governance dan Kinerja Keuangan Terhadap Pengungkapan Sustainability Report. Accounting Analysis Journal, Volume 4, Nomor 3. Universitas Negeri Semarang.
Ardyansah, D., & Zulaikha. 2014. Pengaruh Size, Leverage, Profitabilitas, Capital Intensity Ratio dan
Komisaris Independen Terhadap Effective Tax Rate. Journal of Accounting, Volume 3, Nomor
, Halaman 1-9. Semarang : Universitas Diponegoro.
Alkausar, B., Lesmana, M.S., & Soemarsono, P. N. 2020. Agresivitas Pajak: Sebuah Meta Analisis Dalam Perspektif Agency Theory Tax Aggressiveness: A Meta Analysis in Agency Theory Perspective. The International Journal of Applied Business, Volume 4, Nomor 1. Halaman 52-
Andhari, P. A. S., & Sukartha, I. M., 2019. Pengaruh Pengungkapan Corporate Social Responsibility, Profitabilitas, Inventory Intensity, Capital Intensity, dan Leverage Pada Agresivitas Pajak. E- Jurnal Akuntansi, Volume 18, Nomor 3, Halaman 2115-2142. Universitas Udayana.
Ayem, S., & Tia, I. 2019. Pengaruh Perencanaan Pajak , Kebijkan Dividen, Dan Kepemilikan Institusional Terhadap Nilai Perusahaan (Studi Kasus Perusahaan LQ45 Yang Tercatat Di BEI Tahun 2012-2016). Jurnal Akuntansi Pajak Dewantara, Volume 1, Nomor 2, Halaman 181-193. Universitas Sarjanawiyata Tamansiswa.
Akrout, M. M., & Othman, H. B. 2013. A Study of The Determinants of Corporate Environmental Disclosure in MENA Emerging Markets. Journal of Reviews on Global Economics, Volume 2, Halaman 46-59. Lifescience Global.
Amiram, D., Bauer, A. M., & Frank, M. M. 2016. Tax Avoidance at Public Corporations Driven by Shareholder Taxes: Evidence from Changes in Dividend Tax Policy, (Darden Business School Working Paper No. 2111467. Columbia University, University of Illinois and University of Virginia
Brigham, E., & Houston, J. 2010. Dasar-Dasar Manajemen Keuangan. Jakarta : Salemba Empat.
Brigham, E. F., & Houston, J. F. 2014. Essentials of Financial Management (3rd
Edition). Singapore: Cengage Learnings Asia Pte Ltd.
Brealey, M. M. 2007. Dasar-dasar Manajemen Keuangan Perusahaan Buku 2 (Edisi 5). Jakarta: Erlangga. Dyreng, D. S., Hanlon, M., Maydew, l. E., & Thornock, R. J. 2017. Changes In Corporate Effective Tax Rates Over The Past 25 Years. Journal of Financial Economics, Volume 124, Nomor 3,
Halaman 441-463. Science Direct.
Esana, R., & Darmawan, A. 2017. Pengaruh Kebijakan Dividen Dan Keputusan Investasi Terhadap Nilai Perusahaan Serta Dampaknya Terhadap Profitabilitas t+1 (Studi pada Sub Sektor Industri Barang Konsumsi Yang Terdaftar Di BEI Periode 2006-2016). Jurnal Administrasi Bisnis, Volume 5, Nomor 6, Halaman 201-210. Universitas Brawijaya.
Fakhruddin, H. M. 2008. Istilah Pasar Modal A-Z. Jakarta: PT. Elex Media Komputindo.
Febrilyantri, C. 2020. Pengaruh Earnings Management, Profitabilitas dan Size terhadap Agresivitas Pajak.
Inventory : Jurnal Akuntansi, Volume 4, Nomor 2. Madiun : UNIPMA.
Frank, L. J. Lynch, & Rego, S.O. 2009. Tax Reporting Aggressivenesss and Its Relation to Aggressive Financial Reporting. The Accounting Review, Volume 84, Nomor 2, Halaman 467-496. America: American Accounting Association.
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, Volume
, Nomor 1, Halaman 126-141. Science Direct.
Hanlon, M., & Heitzman, S. 2010. A Review of tax Research. Journal of Accounting and
Economics, Volume 50, Nomor 40, Halaman 127-178. Science Direct.
Hlaing K.P. 2012. Organizational and Architecture of Multinationals and Tax Aggresiviness. Canada
:University of Waterloo.
Harahap, S. S. 2004. Analisis Kritis atas Laporan Keuangan. Jakarta : PT. Raja Grafindo Persada.
Indradi, D. 2018. Pengaruh Likuiditas, Capital Intensity Terhadap Agresivitas Pajak (Studi Empiris Perusahan Manufaktur Sub Sektor Industri Dasar dan Kimia Yang Terdaftar di BEI Tahun 2012-2016). Jurnal Akuntansi Berkelanjutan Indonesia, Volume1, Nomor 1, Halaman 147–167. Universitas Pamulang.
Kandaka, & Pratiwi, R. 2019. Pengaruh Komite Audit, Leverage, dan Profitabilitas Terhadap Agresivitas Pajak (Studi Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode
-2017). STIE Multi Data Palembang, Volume 3, Nomor 4, Halaman 56–73. Kasmir. 2016. Pengantar Manajemen Keuangan (edisi kedua). Jakarta : Prenada Media.
Kieso, D. E, Weygandt, J. J., dan Warfield, T. D. 2011. Intermediate Accounting (Edisi 12). Jakarta: Erlangga.
Kurniawati, L, & Arifin, H. 2017. Agresivitas Pajak dan Maturitas Utang. Jurnal Pajak Indonesia, volume
, Nomor 1, Halaman 92-106. Jakarta: Politeknik Keuangan Negara STAN.
Lanis, R, & Richardson, G. 2013. Corporate Social Responsibility and Tax Aggressiveness: A test of Legitimacy Theory. Accounting, Auditing & Accountability Journal, Volume 26, Nomor 1, Halaman 75-100. Emerald Group Publishing Limited.
Lanis, R, & Richardson, G. 2011. The Effect of Board of Director Composition on Corporate Tax
Aggressiveness. Journal of Accounting and Public Policy, Volume 30, Nomor 1, Halaman 50-
Science Direct.
Lasfer, M.A. 1996. Taxes and dividends: The UK evidence. Journal of Banking and
Finance, Volume 20, Nomor 3, Halaman 455-472. Science Direct.
Lestari, P. A. S., Pratomo, D., & Asalam, A. G. 2019. Pengaruh Koneksi Politik dan Capital Intensity
Terhadap Agresivitas Pajak. Jurnal Aset, Volume 11, Nomor 1, Halaman 41-54. UPI.
Luke, & Zulaikha. 2016. Analisis Faktor yang Mempengaruhi Agresivitas Pajak. Jurnal Akuntansi & Auditing, Volume 13, Nomor 1, Halaman 80-96. Semarang : Univesitas Diponegoro.
Lukviarman, N. 2016. Corporate Governance. Solo : PT Era Adicitra Intermedia.
Mahendra, A. D., Artini, Luh Gede, S., & Suarjaya, A. A. G. 2018. Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Di BEI. Jurnal Manajemen, Strategi Bisnis dan Kewirausahaan, Volume 6, Nomor 2, Halaman 130-138.UNUD.
McClure, R., Lanis, R., Wells, P., & Govendir, B. 2018. The Effect of Dividend Imputation on Corporate Tax Aggresiveness. Journal of Corporate Finance, Volume 48, Nomor Halaman 492-514. Science Direct.
Nugraha, N., dan Meiranto, W. 2015. Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Profitabilitas, Leverage dan Capital Intensity Terhadap Agresivitas Pajak. Diponegoro Journal Of Accounting, Volume 4, Nomor 4, Halaman 1-14. Universitas Diponegoro.
Puspita, S. R, & Harto, P. 2014. Pengaruh Tata Kelola Perusahaan Terhadap PenghindaranPajak.
Diponegoro Journal of Accounting, Volume 3, Nomor 2, Halaman 1077-1089. Universitas
Diponegoro.
Pohan, C. A. 2014. Manajeman Perpajakan Strategi Perencanaan Pajak dan Bisnis(edisi revisi). Jakarta: Gramedia Pustaka Utama.
Scott, W. R, 2009. Financial Accounting Theory (edisi keempat). Canada: Prentice Hall.
Susanto, L., Yanti, & Viriany. 2018. Faktor-Faktor Yang Mempengaruhi Agresivitas Pajak. Jurnal
Ekonomi, Volume 13, Nomor 1, Halaman 10-19. Universitas Taruma Negara.
Suyanto, K. D, & Supramono. 2012. Likuiditas, Leverage, Komisaris Independen dan Manajemen Laba
Terhadap Agresivitas Pajak Perusahaan. Jurnal Keuangan dan Perbankan, Volume 16, Nomor
Universitas Merdeka Malang.
Undang-undang No 36 Tahun 2008. Pajak Penghasilan. Jakarta.
Undang-Undang No 16. 2009. Ketentuan Umum dan Tata Cara Perpajakan. Jakarta.
Yauris, A. P., & Agoes, S. 2019. Faktor Yang Mempengaruhi Agresivitas Pajak Perusahaan Manufaktur
Yang Terdaftar Di BEI. Jurnal Multiparadigma Akuntansi, Volume 1, Nomor 3, Halaman 979-
Yoehana. M, & Harto. P. 2013. Analisis Pengaruh Corporate Social Responsibility Terhadap Agresivitas Pajak (Studi Empiris pada Perusahaan Manufaktur yang Listing di BEI Tahun 2010-2011). Skripsi. Universitas Diponegoro Semarang. E-Jurnal Undip.
Yulyanah, & Kusumastuti, S. Y. 2019. Tax Avoidance Pada Perusahaan Manufaktur Sektor Industri Barang Dan Konsumsi Sub Sektor Makanan Dan Minuman Yang Terdaftar Di BEI. Jurnal Media ekonomi, Volume 27, Nomor 1, Halaman 17-36. Universitas Tri Sakti.
Zuliarni, S. 2012. Pengaruh Kinerja Keuangan Terhadap Harga Saham Pada Perusahaan Minning Service
Di BEI. Jurnal Aplikasi Bisnis, Volume 3, Nomor 1, Halaman 36-48. https://republika.co.id/berita/koran/kesra/14/06/18/n7clw616-sebanyak-4000-perusahaan-tak-punya- npwp. Diakses pada 20 Januari 2021.
