PENGARUH FINANCIAL DISTRESS, UKURAN PERUSAHAAN, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FOOD AND BAVERAGE YANG TERDAFTAR DI BEI TAHUN 2016-2020
Abstract
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Financial Distress, Ukuran Perusahaan dan Kepemilikan Institusional terhadap Tax Avoidance pada Perusahaan Manufaktur Sub Sektor Food and Baverage yang terdaftar di BEI Tahun 2016-2020. Metode penelitian digunakan dalam penelitian ini dengan pendekatan penelitian kuantitatif. Jenis penelitian yang digunakan yaaitu survei. sampel data pada yang digunakan seperti laporan keuangan tahunan perusahaan manufaktur sudah tercatat di BEI pada 2016-2020. Pengambilan sampel dipakai adalah Non Probability berupa purposive sampling. Hasil penelitian ini menunjukkan adanya pengaruh financial distress pada tax avoidance yang memperlihatkan nilai koefisien positif, terdapat pengaruh ukuran perusahaan terhadap penghindaran pajak memperlihatkan arah rasio yang positif, dan kepemilikan perusahaan tidak ada hubungannya dengan penghindaran pajak.
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Ariannandini, Ramanttha, I. W. (2018). Pengaruh Profiitabilitas, Leverage, dan Kepemilikan Institusionnal Pada Tax Avoiidance. E-Jurnal Akuntansi. https://doi.org/10.24843/eja.2018.v22.i03.p17
Avianita, H., & Fitria, A. (2020). PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE. Jurrnal Ilmu Dan Riset Akuntansi.
Chan, S. W., Ahmad, M. F., Zaman, I., & Ko, W. S. (2018). Employers’ perception on importannt employyability skills in the manufacturiing industriy. International Journal of Engineering and Technology(UAE). https://doi.org/10.14419/ijet.v7i2.29.13311
Clausiing, K. A., Saez, & Zuchman, G. (2020). Ending Corporate Tax Avoiddance and Tax Comppetition: A Plans to Collect the Tax Deficiit of Multinationals. SSSRN Electronic Journal. https://doi.org/10.2139/ssrn.3655850
Dewiinta & Setiawan, P. E. (2016). Pengaruh ukuran perusahaan, umur perusahaan, profitabiliitas, leverage, dan perttumbuhan penjualan terhadap tax avoiidancee. E-Jurnal Akuntansi Universitas Udayana, 14(3), 1584–1613.
Dirvi Surya Abbas, & Arry Eksandy. (2021). Intellectual Capital Foods And Beverage Sub-Sector Manufacturing Companiies And The Factorrs. International Journal of Sciience, Technology & Management. https://doi.org/10.46729/ijstmm.v2i2.176
Fransissco Situmorang, S., & Maksum, A. (2019). THE EFFECT OF TAX EXAMIINATION, TAX ADMINISTRATION SANCTIONS, UNDERSTANDING TAXATION, AND TAX EMPLOYMENT (TAX AMNESTY) ON COMPULSORY TAX COMPLIANCE PERSONAL AT KPP PRATAMA MEDAN POLONIA. In Internatiional Journal of Publiic Budgeting, Accounting and Finance.
Ichsanii, S., & Susantii, N. (2019). The effect of fiirm value, leverage, profiitabillity and company size on taxs avoidance in companies liisted on index LQ45 period 2012-2016. Globall Business and Management Research: An International Journal.
Irianto, D. B. S., & S.Ak, A. W. (2017). The Influennce of Profiitability, Leverage, Firm Sizes and Capital Intensity Towarrds Tax Avoidance. Internatiional Journal of Accountiing and Taxation. https://doi.org/10.15640/ijat.v5n2a3
Jannah, & Khoiruddin, M. (2017). Peran Fiinancial Diistress Memediasi Kepemilikan Institusional, Kepemiliikan Manajeriial Terhadap Return Saham. Manageement Analysiss Journal.
Jiang, Zheng, H., & Wang, R. (2021). The effeect of institutional ownershipp on listted companies’ tax avoiidance strategiies. Applied Economicss, 53(8), 880–896.
Kemenperin, Kementerian Perindustrian Republik Indonesia.
Kementerian Perindustriian Republiik Indonesia. (2018). Sektorr-Sektor Manufaktur Andalan Tahun 2018. Kementeriian Perindustrian Republiik Indonesia.
Khann,Sriniivasan, S., & Tan (2017). Institutional ownershipp and corporate tax avoidance: New eviidence. Accounting Review. https://doi.org/10.2308/accr-51529
Kovermann, J., & Velte, P. (2019). The impacts of corporrate governance on coriiporate tax avoidance—A literature reviiew. Journal of Initernational Accounting, Auditiing and Taxation. https://doi.org/10.1016/j.intaccaudtax.2019.100270
Lashkarripour, A. (2020). Can Trade Taxes be a Major Sources of Government Revenue? Journal of the European Economicc Association. https://doi.org/10.1093/jeeaa/jvaa058
Nilayanti, M., & Suaryana, I. G. N. A. (2019). Pengaruh Kepemilikan Manajerial dan Kepemilikan Institusional Terhadap Kiinerja Keuanggan Perusahaan Dengan Kebijjakan Deviden Sebagai Pemoderassi. E-Jurnal Akuntansi. https://doi.orgg/10.24843/ejaa.2019.v26.i02.p03
Nugroho, & Agustiia, D. (2018). Corporrate governance, tax avoidance, and fiirm value. AFEBI Accounting Revieww, 2(2), 15-29.
Oats & Tuck, P. (2019). Corporrate tax avoidance: is tax transparenncy the solution? Accountiing and Busiiness Research. https://doi.org/10.1080/00014788.2019.1611726
Ozdemir, (2020). Board diversity and fiirm performannce in the U.S.tourism sector: The effect of institutional ownershiip. International Journal of Hospiitality Management. https://doi.org/10.1016/j.ijhhmm.2020.102693
Pengaruh Fiinancial Diistress Dan Good Corrporate Goverrnance Terhadap Praktik Tax Avoiidance Pada Perusahaan M Anuffaktur. (2017). Diponegoro Journal of Accountiing.
Putri &Putra, B. I. (2017). PENGARUH LEVERAGE, PROFITABILITY, UKURAN PERUSAHAAN DAN PROPORSI KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIIDANCE. Jurnal Manajeemen Dayasaing. httpss://doi.org/10.23917/dayasaiing.v19i1.5100
Rahayu, D., & Rusliati, E. (2019). Kepemiliikan Institusional, Kepemilikan Manajerial, dan Ukuran Perusahaan Terhadap Kebijakan Diviiden. Jurnal Riiset Akuntansi Kontemporerr.
Sabaruddin, S. S. (2017). Penguatan Diplomasi Ekonomi Indonesia Mendesaiin Clustering Tujuan Pasar Ekspor Iindonesia: Pasar Tradisiional vs Pasar Non-Tradisional. Jurnal Ilmiah Hubungan Internasional. https://doi.org/10.26593/jihi.v12i2.2654.205-219
Saputra, M., Nadirsyah, & Hanifah, H. (2017). The Influence of Ownership Structures , Fiinancial Distress , and Tax Loss Carry Forward on Tax Avoidancee ( Study on Manufacturing Company Liisted in Indonesia Stock Exchange ). Journal of Resources Development and Management.
Septifany, A. (2015). ANALISIS PENGARUH INFLASI, TINGKAT SUKU BUNGA, NILAI TUKAR RUPIAH DAN CADANGAN DEVISA TERHADAP PENANAMAN MODAL ASING DI INDONESIA (Studii Pada Bank Indonesiia Periiode Tahun 2006-2014). Jurnal Admiinistrasi Bisniis S1 Universitass Brawijaya.
Sonia, S., & Suparrmun, H. (2019). Factorrs Influenciing Tax Avoidancce. htttps://doi.org/10.2991/aiicar-18.2019.52
Sugiiyono. (2009). Metode Penelitian Kuantitatif, Kualiitatif dan R&D. Alffabeta.
Suroto, S., & Nugraha, C. A. (2019). Effect of Corrporate Social Responsibility Disclosures and Fiinancial Information Agaiinst Abnormal Return (Empiriical studies on food and beverage sub-sector manufacturing Companiies listed on the Indonesia Stock Exchangge for the period 2013 - 2017). Media Ekonomi Dan Manajemen. https://doi.org/10.24856/mem.v34i1.935
Susanty, A. (2017). Pengarruh Corporate Social Responsibility, Good Corporrate Governance, dan Ukuran Perusahaan Terhadap Kinerja Keuanggan di Perusahaan Manufaktur. STIE Perbanas Surabaya.
UU No. 20 Tahun 2008. (2008). Tentang: Usaha,Miikro,Kecil dan Menenggah. Sekretariiat Negara. Jakarta.
Vaccaro, Jansen, van den Bosch, F. A. J., & Volberda, H. W. (2012). Management innovatiion and leadership: The moderatiing role of organizaational size. Journal of Management Studies. https://doi.org/10.1111/j.1467-6486.2010.00976.x
Wang, Xu, S., Sun, J., & Culliinan, C. P. (2020). CORPORATE TAX AVOIDANCE: A LITERATURE REVIEW AND RESEARCH AGENDA. Journall of Economiic Surveys. https://doii.org/10.1111/joes.12347
Wen, W., Cui, H., & Ke, Y. (2020). Diirectors with foreiign experience and corporate tax avoiidance. Journal of Corporate Fiinance. https://doi.org/10.1016/j.jcorpfiin.2020.101624
Zulkarnaen, W., Fitriani, I., & Yuningsih, N. (2020). Pengembangan Supply Chain Management Dalam Pengelolaan Distribusi Logistik Pemilu Yang Lebih Tepat Jenis, Tepat Jumlah Dan Tepat Waktu Berbasis Human Resources Competency Development Di KPU Jawa Barat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243.
Published
2021-05-06
How to Cite
Siburian, T., & Siagian, H. L. (2021). PENGARUH FINANCIAL DISTRESS, UKURAN PERUSAHAAN, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FOOD AND BAVERAGE YANG TERDAFTAR DI BEI TAHUN 2016-2020. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 5(2), 78-89. https://doi.org/10.31955/mea.v5i2.1045
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