PENGARUH INTENSITAS MODAL, INTENSITAS PERSEDIAAN DAN KONEKSI POLITIK TERHADAP PENGHINDARAN PAJAK YANG DIMODERASI OLEH KOMITE MANAJEMEN RISIKO
Abstract
Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh intensitas modal, intensitas persediaan, koneksi politik terhadap penghindaran pajak dengan dimoderasi oleh komite manajemen risiko. Populasi dalam penelitian ini perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015 sampai dengan 2019 yang berjumlah 240 perusahaan. Jumlah sampel yang digunakan dalam penelitian ini berjumlah 125 perusahaan yang diperoleh dengan menggunakan metode purposive sampling. Penelitian ini menggunakan analisis regresi linier berganda untuk membuktikan variabel independen dan variabel moderasi terhadap variabel dependen secara parsial. Hasil dari penelitian menyatakan bahwa intensitas modal, intensitas persediaan, koneksi politik, dan komite manajemen risiko berpengaruh terhadap penghindaran pajak. Hasil dari variabel pemoderasi menyatakan bahwa komite manajemen risiko dapat memoderasi intensitas modal dan intensitas persediaan terhadap penghindaran pajak, sementara itu komite manajemen risiko tidak dapat memoderasi koneksi politik terhadap penghindaran pajak.
References
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Lesmana, D., Panjaitan, D., & Maimunah, M. (2018). Tax Compliance Ditinjau dari Theory of Planned Behavior (TPB): Studi Empiris Pada Wajip Pajak Orang Pribadi dan Badan yang Terdaftar Pada KPP di Kota Palembang. InFestasi, 13(2), 354. https://doi.org/10.21107/infestasi.v13i2.3514
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Nasution, K. M. P., & Mulyani, S. D. (2020). Pengaruh Intensitas Aset Tetap dan Intensitas Persediaan Terhadap Penghindaran Pajak dengan Pertumbuhan Penjualan Sebagai Variabel Moderasi. Prosiding Seminar Nasional Pakar, 2(2010), 1–7.
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Nugrahadi, E. W., & Rinaldi, M. (2021). The Effect of Capital Intensity and Inventory Intensity on Tax Avoidance at Food and Beverage Subsector Companies Listed on the Indonesia Stock Exchange ( IDX ). 163(ICoSIEBE 2020), 221–225.
Pangesti, L. (2020). Pengaruh kebijakan utang, likuditas, intensitas persediaan terhadap agresivitas pajak. 21(2), 137–143.
Pattiasina, V., Tammubua, M. H., Numberi, A., Patiran, A., & Temalagi, S. (2019). Capital Intensity and tax avoidance. International Journal of Social Sciences and Humanities, 3(1), 58–71. https://doi.org/10.29332/ijssh.v3n1.250
Placas, C. D. E. (2015). No 主観的健康感を中心とした在宅高齢者における 健康関連指標に関する共分散構造分析Title. 2015, 1–239.
Putra, Z. K. P., & Suhardianto, N. (2020). The Influence of Political Connection on Tax Avoidance. Jurnal Akuntansi Dan Keuangan, 22(2), 82–90. https://doi.org/10.9744/jak.22.2.82-90
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Suciarti, C., Suryani, E., & Kurnia, K. (2020). The Effect of Leverage, Capital Intensity and Deferred Tax Expense on Tax Avoidance. Journal of Accounting Auditing and Busi. Journal of Accounting Auditing and Business, 3(2), 76. https://doi.org/10.24198/jaab.v3i2.28624
Sudibyo, Y. A., & Jianfu, S. (2016). Political connections, state owned enterprises and tax avoidance: An evidence from Indonesia. Corporate Ownership and Control, 13(3continued2), 279–283. https://doi.org/10.22495/cocv13i3c2p2
Sugeng, S., Prasetyo, E., & Zaman, B. (2020). Does capital intensity, inventory intensity, firm size, firm risk, and political connections affect tax aggressiveness? JEMA: Jurnal Ilmiah Bidang Akuntansi Dan Manajemen, 17(1), 78. https://doi.org/10.31106/jema.v17i1.3609
Tax Justice laporkan Bentoel lakukan penghindaran pajak, Indonesia rugi US$ 14 juta. (2019). Kontan.Co.Id.
Ulzanah, A. A., & Murtaqi, I. (2015). The Impact of Earnings Per Share , Debt To Equity Ratio , and Current Ratio Towards the Profitability of Companies Listed in Lq45 From 2009 To 2013. Journal of Business and Management, 4(1), 18–27.
Utami, R. P., & Syafiqurrahman, M. (2018). Pengaruh Organ-Organ Pendukung Good Corporate Governance Terhadap Tax Avoidance. InFestasi, 13(2), 380. https://doi.org/10.21107/infestasi.v13i2.3516
Va, S. L. (2018). 更年期女性における口腔乾燥感と関連する因子の検討 篠原千鶴子 1) 伊藤加代子 2) 井上 誠 1, 2) 1) 新潟大学大学院医歯学総合研究科 摂食嚥下リハビリテーション学分野 2) 新潟大学医歯学総合病院 口腔リハビリテーション科. 10(2), 3. http://dspace.lib.niigata-u.ac.jp/dspace/bitstream/10191/47523/2/h28ndk382.pdf
Wati, L. N., & Momon. (2020). Manfaat & Biaya Koneksi Politik Pada Perusahaan. Mujahid Press.
Yesianda, Y. A. P., Surbakti, L. P., & Pita, R. H. D. (2021). Pengaruh Political Connection Terhadap Tax Aggressiveness Dengan Komite Audit Expertise Sebagai Moderator. Konferensi Riset Nasional Ekonomi, Manajemen, Dan Akuntansi, 2, 2021–2412.
Yusuf, M., & Khomasiyah. (2019). Effect Of Board Of Commissioners, Institutional Ownership And Capital Intensity Toward Tax Aggressiveness. South East Asia Journal of Contemporary Business, Economics and Law, 19(5), 230–238.
Zhu, N., Mbroh, N., Monney, A., & Bonsu, M. O.-A. (2019). Corporate Tax Avoidance and Firm Profitability. European Scientific Journal ESJ, 15(7), 61–70. https://doi.org/10.19044/esj.2019.v15n7p61
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Ahmad, E. F. (2020). Pengaruh Return On Asset, Leverage, Ukuran Perusahaan, Kompensasi Rugi Fiskal dan Koneksi Politik terhadap Tax Avoidance. ISSN: 2721-060X. Jurnal Akuntansi Keuangan Dan Sistem Informasi, 1(1), 12–27.
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1016/0749-5978(91)90020-T
Alfia, R.H., & Adib, N. (2014). No 主観的健康感を中心とした在宅高齢者における 健康関連指標に関する共分散構造分析Title. 634. https://hsgm.saglik.gov.tr/depo/birimler/saglikli-beslenme-hareketli-hayat-db/Yayinlar/kitaplar/diger-kitaplar/TBSA-Beslenme-Yayini.pdf
Amalia, R. F. (2020). Political Connection, Profitability, and Capital Intensity Against Tax Avoidance in Coal Companies on the Indonesia Stock Exchange. 431(First 2019), 14–19. https://doi.org/10.2991/assehr.k.200407.004
Anggraini, Y., & Widarjo, W. (2020). Political Connection, Institutional Ownership and Tax Aggressiveness in Indonesia. European Journal of Business and Management Research, 5(5), 1–7. https://doi.org/10.24018/ejbmr.2020.5.5.528
Apsari, A. A. A. N. C., & Supadmi, N. L. (2018). Pengaruh Kompensasi Eksekutif, Koneksi Politik, dan Capital Intensity pada Tax Avoidance. E-Jurnal Akuntansi, 25, 1481. https://doi.org/10.24843/eja.2018.v25.i02.p25
Bowo, R. R. S. A. T. (2018). Pengaruh Capital Intensity Dan Inventory Intensity Terhadap Agresivitas Pajak Yang Dimoderasi Oleh GCG(Good Corporate Governance). Media Akuntansi Perpajakan, 1(2), 29–43.
Company, P., Jensen, C., & Meckling, H. (1976). THEORY OF THE FIRM : MANAGERIAL BEHAVIOR , AGENCY COSTS AND OWNERSHIP STRUCTURE I . Introduction and summary In this paper WC draw on recent progress in the theory of ( 1 ) property rights , firm . In addition to tying together elements of the theory of e. 3, 305–360.
Dewi Yanti, F. (2018). Pengaruh Profitability, Capital Intensity, Inventory Intensity, Leverage, dan Risk Management Comittee Terhadap Tax Avoidance. 1–17.
Dharma, I. M. S., & Ardiana, P. A. (2016). Pengaruh Leverage, Intensitas Aset Tetap, Ukuran Perusahaan, Dan Koneksi Politik Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 15(1), 584–613.
Dina, M., Titisari, K. H., & Masitoh, E. (2018). The Effect of Corporate Governance on Tax Avoidance ( Empirical Study of the Consumer Goods Industry Companies Listed On Indonesia Stock Exchange Period 2013-2016 ). The 2nd International Conference on Technology, Education, and Social Science 2018 (The 2nd ICTESS 2018), 2018, 123–132.
Dita, A. H., & Murtaqi, I. (2014). The Effect of Net Profit Margin, Price To Book Value and Debt To Equity Ratio to Stock Return In The Indonesian Consumer Goods Industry. Journal of Business and Management, 3(3), 305–315. http://journal.sbm.itb.ac.id/index.php/jbm/article/view/1214
Fajri, A. (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.
Hendriksen, E., & Breda, M. (1992). Accounting Theory (Fifth Edit). Richard D. Irwin Inc.
Indriyanti, K. D., & Setiawan, P. E. (2019). Pengaruh Kompensasi Manajemen, Inventory Intensity Ratio, dan Profitabilitas Pada Tax Avoidance. E-Jurnal Akuntansi, 27, 1546. https://doi.org/10.24843/eja.2019.v27.i02.p27
Irianto, D. B. S., & S.Ak, A. W. (2017). The Influence of Profitability, Leverage, Firm Size and Capital Intensity Towards Tax Avoidance. International Journal of Accounting and Taxation, 5(2), 33–41. https://doi.org/10.15640/ijat.v5n2a3
Kurniasari, W. I. (2015). Pengaruh Luas Pengungkapan Corporate Social Responsibility dan Keberadaan Risk Management Committee terhadap Agresivitas Pajak Perusahaan. In Skripsi (Issue Semarang: Fakultas Ekonomika dan Bisnis Universitas Diponegoro).
Lesmana, D., Panjaitan, D., & Maimunah, M. (2018). Tax Compliance Ditinjau dari Theory of Planned Behavior (TPB): Studi Empiris Pada Wajip Pajak Orang Pribadi dan Badan yang Terdaftar Pada KPP di Kota Palembang. InFestasi, 13(2), 354. https://doi.org/10.21107/infestasi.v13i2.3514
Manullang, M., & Sinaga, D. (2005). Pengantar Manajemen Keuangan. Andi.
Manurung, P. N., & Agustina, L. (2020). Komite Manajemen Risiko Sebagai Pemoderasi Faktor-Faktor yang Mempengaruhi Pengungkapan Enterprise Risk Management. In Accounting Analysis Journal. http://dx.doi.org/10.1016/j.cirp.2016.06.001%0Ahttp://dx.doi.org/10.1016/j.powtec.2016.12.055%0Ahttps://doi.org/10.1016/j.ijfatigue.2019.02.006%0Ahttps://doi.org/10.1016/j.matlet.2019.04.024%0Ahttps://doi.org/10.1016/j.matlet.2019.127252%0Ahttp://dx.doi.o
Maula, H., Saifullah, M., Nurudin, & Zakiy, F. S. (2019). the Influence of Return on Assets , Leverage , Size , and Capital Intensity on Tax Avoidance. AFEBI Accounting Review (AAR), 4(1), 50–62.
Nasution, K. M. P., & Mulyani, S. D. (2020). Pengaruh Intensitas Aset Tetap dan Intensitas Persediaan Terhadap Penghindaran Pajak dengan Pertumbuhan Penjualan Sebagai Variabel Moderasi. Prosiding Seminar Nasional Pakar, 2(2010), 1–7.
Ng, S., & Phie, F. K. (2020). Pengaruh Corporate Governance Dan Political Connection Terhadap Tax Avoidance Dan Dampaknya Pada Nilai Perusahaan. Simak, 18(01), 21–46. https://doi.org/10.35129/simak.v18i01.110
Nugrahadi, E. W., & Rinaldi, M. (2021). The Effect of Capital Intensity and Inventory Intensity on Tax Avoidance at Food and Beverage Subsector Companies Listed on the Indonesia Stock Exchange ( IDX ). 163(ICoSIEBE 2020), 221–225.
Pangesti, L. (2020). Pengaruh kebijakan utang, likuditas, intensitas persediaan terhadap agresivitas pajak. 21(2), 137–143.
Pattiasina, V., Tammubua, M. H., Numberi, A., Patiran, A., & Temalagi, S. (2019). Capital Intensity and tax avoidance. International Journal of Social Sciences and Humanities, 3(1), 58–71. https://doi.org/10.29332/ijssh.v3n1.250
Placas, C. D. E. (2015). No 主観的健康感を中心とした在宅高齢者における 健康関連指標に関する共分散構造分析Title. 2015, 1–239.
Putra, Z. K. P., & Suhardianto, N. (2020). The Influence of Political Connection on Tax Avoidance. Jurnal Akuntansi Dan Keuangan, 22(2), 82–90. https://doi.org/10.9744/jak.22.2.82-90
Rahayu, S. K. (2017). Perpajakan Konsep & Aspek Formal. Rekayasa Sains.
S. Munawir. (2010). Analisa Laporan Keuangan. Liberty.
Santoso, H. D., Witjaksono, R. W., & Aziza, A. H. (2018). Evaluasi Penggunaan SAP Menggunakan Theory of Planned Behaviour di PT Industri Telekomunikasi (PT. INTI). Jurnal Rekayasa Sistem & Industri (JRSI), 5(01), 47. https://doi.org/10.25124/jrsi.v5i01.326
Subramaniam, N., Mcmanus, L., & Zhang, J. (2009). Corporate governance, firm characteristics and risk management committee formation in Australian companies. Managerial Auditing Journal, 24(4), 316–339. https://doi.org/10.1108/02686900910948170
Suciarti, C., Suryani, E., & Kurnia, K. (2020). The Effect of Leverage, Capital Intensity and Deferred Tax Expense on Tax Avoidance. Journal of Accounting Auditing and Busi. Journal of Accounting Auditing and Business, 3(2), 76. https://doi.org/10.24198/jaab.v3i2.28624
Sudibyo, Y. A., & Jianfu, S. (2016). Political connections, state owned enterprises and tax avoidance: An evidence from Indonesia. Corporate Ownership and Control, 13(3continued2), 279–283. https://doi.org/10.22495/cocv13i3c2p2
Sugeng, S., Prasetyo, E., & Zaman, B. (2020). Does capital intensity, inventory intensity, firm size, firm risk, and political connections affect tax aggressiveness? JEMA: Jurnal Ilmiah Bidang Akuntansi Dan Manajemen, 17(1), 78. https://doi.org/10.31106/jema.v17i1.3609
Tax Justice laporkan Bentoel lakukan penghindaran pajak, Indonesia rugi US$ 14 juta. (2019). Kontan.Co.Id.
Ulzanah, A. A., & Murtaqi, I. (2015). The Impact of Earnings Per Share , Debt To Equity Ratio , and Current Ratio Towards the Profitability of Companies Listed in Lq45 From 2009 To 2013. Journal of Business and Management, 4(1), 18–27.
Utami, R. P., & Syafiqurrahman, M. (2018). Pengaruh Organ-Organ Pendukung Good Corporate Governance Terhadap Tax Avoidance. InFestasi, 13(2), 380. https://doi.org/10.21107/infestasi.v13i2.3516
Va, S. L. (2018). 更年期女性における口腔乾燥感と関連する因子の検討 篠原千鶴子 1) 伊藤加代子 2) 井上 誠 1, 2) 1) 新潟大学大学院医歯学総合研究科 摂食嚥下リハビリテーション学分野 2) 新潟大学医歯学総合病院 口腔リハビリテーション科. 10(2), 3. http://dspace.lib.niigata-u.ac.jp/dspace/bitstream/10191/47523/2/h28ndk382.pdf
Wati, L. N., & Momon. (2020). Manfaat & Biaya Koneksi Politik Pada Perusahaan. Mujahid Press.
Yesianda, Y. A. P., Surbakti, L. P., & Pita, R. H. D. (2021). Pengaruh Political Connection Terhadap Tax Aggressiveness Dengan Komite Audit Expertise Sebagai Moderator. Konferensi Riset Nasional Ekonomi, Manajemen, Dan Akuntansi, 2, 2021–2412.
Yusuf, M., & Khomasiyah. (2019). Effect Of Board Of Commissioners, Institutional Ownership And Capital Intensity Toward Tax Aggressiveness. South East Asia Journal of Contemporary Business, Economics and Law, 19(5), 230–238.
Zhu, N., Mbroh, N., Monney, A., & Bonsu, M. O.-A. (2019). Corporate Tax Avoidance and Firm Profitability. European Scientific Journal ESJ, 15(7), 61–70. https://doi.org/10.19044/esj.2019.v15n7p61
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
2024-06-25
How to Cite
Damayanti, E., & Sitorus, R. (2024). PENGARUH INTENSITAS MODAL, INTENSITAS PERSEDIAAN DAN KONEKSI POLITIK TERHADAP PENGHINDARAN PAJAK YANG DIMODERASI OLEH KOMITE MANAJEMEN RISIKO. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 8(2), 1215-1238. https://doi.org/10.31955/mea.v8i2.4181
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