Pengaruh Financial Distress, Ukuran Perusahaan, Good Corporate terhadap Tax Avoidance (Penghindaran Pajak) pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2016 - 2020
DOI:
https://doi.org/10.47134/innovative.v3i1.14Keywords:
financial distress, company size, good corporate, tax avoidanceAbstract
This study aims to determine the Effect of Financial Distress, Company Size, Good Corporate on Tax Avoidance in Manufacturing Companies on the Indonesia Stock Exchange in 2016 - 2020. The sampling method used is purposive sampling method. The number of companies that were sampled in this study were 14 Manufacturing Companies in 2016-2020. The data used is secondary data. The data analysis method used in this research is Multiple Linear Regression. The results of this study indicate that Financial Distress Affects Tax Avoidance. Company Size Affects Tax Avoidance. Good Corporate Governance Affects Tax Avoidance.
References
Adrian, M. M., Nurmandi, A., Muallidin, I., & Purnomo, E. P. (2022). Social Network Analysis: How Twitter Social Media Used in Raising Tax Awareness During the COVID-19 Pandemic. International Conference on Human-Computer Interaction, 331–339. DOI: https://doi.org/10.1007/978-3-031-06391-6_43
Alstadsæter, A., Johannesen, N., Herry, S. L. G., & Zucman, G. (2022). Tax evasion and tax avoidance. Journal of Public Economics, 206, 104587. DOI: https://doi.org/10.1016/j.jpubeco.2021.104587
Bian, J., & Zhao, X. (2020). Tax or subsidy? An analysis of environmental policies in supply chains with retail competition. European Journal of Operational Research, 283(3), 901–914. DOI: https://doi.org/10.1016/j.ejor.2019.11.052
Bird, R., & Davis-Nozemack, K. (2018). Tax avoidance as a sustainability problem. Journal of Business Ethics, 151, 1009–1025. DOI: https://doi.org/10.1007/s10551-016-3162-2
Blakely, T., Cleghorn, C., Mizdrak, A., Waterlander, W., Nghiem, N., Swinburn, B., Wilson, N., & Mhurchu, C. N. (2020). The effect of food taxes and subsidies on population health and health costs: a modelling study. The Lancet Public Health, 5(7), e404–e413. DOI: https://doi.org/10.1016/S2468-2667(20)30116-X
Ghozali. (2018). Metode Penelitian. Journal of Chemical Information and Modeling, 53(9), 1689–1699.
Hermawan, & Amirullah. (2016). Metode Penelitian Bisnis. Media Nusa Creative.
Jonathan, & Tandean, V. A. (2018). Pengaruh Tax Avoidance terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Moderasi. E-Jurnal Akuntansi, 2008, 1765. https://doi.org/10.24843/eja.2018.v23.i03.p06 DOI: https://doi.org/10.24843/EJA.2018.v23.i03.p06
Maryam, S., Mus, A. R., & Priliyadi, A. (2020). Pengaruh Ukuran Perusahaan, Pertumbuhan Perusahaan, Likuiditas, Profitabilitas Dan Kebijakan Dividen Terhadap Nilai Perusahaan. Center of Economic Student Journal, 3(1), 90–109.
Meilia, P. &, & Adnan. (2017). Pengaruh Financial Distress, Karakteristik Eksekutif, dan Kompensasi Eksekutif Terhadap Tax Avoidance Pada Perusahaan Jakarta Islamic Index. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 2(4), 84–92.
Mustakini, J. H. (2014). Metode Penelitian Bisnis (Edisi ke-6).
Nugroho, W. C., & Agustia, D. (2012). Tax Avoidance, Corporate Governance, and Firm Value. 29(4), 61–92.
Prasetia, T. E., Tommy, P., & Saerang, I. S. (2014). Struktur Modal, Ukuran Perusahaan Dan Risiko Perusahaan Terhadap Nilai Perusahaan Otomotif Yang Terdaftar Di Bei. Ukuran… Jurnal EMBA, 8792(2), 879–889.
Riedel, N. (2018). Quantifying international tax avoidance: A review of the academic literature. Review of Economics, 69(2), 169–181. DOI: https://doi.org/10.1515/roe-2018-0004
Sugiyono. (2016). Metode Penelitian Bisnis. Alfabeta.
Sugiyono. (2017). Metode Penelitian Bisnis. Cv Alfabeta.
Sujarweni, W. (2015). Metodologi penelitian (bisnis & ekonomi). Pustaka Baru Press.
Thomsen, M., & Watrin, C. (2018). Tax avoidance over time: A comparison of European and US firms. Journal of International Accounting, Auditing and Taxation, 33, 40–63. DOI: https://doi.org/10.1016/j.intaccaudtax.2018.11.002
Wahidmurni. (2017). Pemaparan Metode Penelitian Kuantitatif. 1–16.
Wulandari, P., & Sudarma, M. (2022). The Influence of Ownership Structure, Leverage, Profitability, Company Size, and Audit Quality on Tax Avoidance in Indonesia. Brawijaya International Conference on Economics, Business and Finance 2021 (BICEBF 2021), 228–234. DOI: https://doi.org/10.2991/aebmr.k.220128.030
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Adhitya Sakti Nugraha, Imelda Dian Rahmawati
This work is licensed under a Creative Commons Attribution 4.0 International License.
