Unveiling the Factors Shaping Corporate Tax Behavior: An Empirical Study

Gemi Ruwanti, Melly Agustina Ningsih

Abstract


Research Objectives: This research investigates the determinants of corporate tax management practices through an empirical analysis. It examines the influence of various factors, including profitability, leverage, capital intensity ratio, presence of independent commissioners, firm size, and access to tax facilities.

Design/Methodology/Approach: Multiple linear regression analysis is employed as the research methodology. The study focuses on manufacturing companies in the basic industrial and chemical sectors listed on the Indonesia Stock Exchange during the period from 2018 to 2021, utilizing a purposive sampling approach. The final sample comprises 18 companies that meet the specified criteria.

Research Findings: The results indicate that profitability and tax facilities exhibit a negative impact on tax management, while leverage has a positive influence. Conversely, the capital intensity ratio, presence of independent commissioners, and company size do not significantly affect tax management.

Theoretical Contribution/Originality: Effective tax management can enhance company compliance with tax obligations and mitigate the likelihood of aggressive tax strategies.

Practitioner/Policy Implications: This research provides a valuable benchmark for companies to implement sound tax management practices aligned with tax regulations. Additionally, it offers insights for policymakers to refine tax regulations accordingly.


Keywords


Tax Management; Tax Obligations

References


Afifah, M. D., dan Hasymi, M. (2020). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan , Intensitas Aset Tetap dan Fasilitas Terhadap Manajemen Pajak dengan Indikator Tarif Pajak Efektif. Journal of accounting Science 4(1), 29-42. https://doi.org/10.21070/jas.v4i1.398

Afrianti, F., and Uzliawat, L. (2022). The Effect Of Leverage, Capital Intensity, And Sales Growth On Tax Avoidance With Independent Commissioners As Moderating Variables (Empirical Study On Manufacturing Companies Listed On The Indonesia Stock Exchange In 2017-2020). International Journal of Science, Technology & Management, 3(2), 337-348. http://ijstm.inarah.co.id

BBC.com. (2016). Ditjen Pajak pastikan Google Indonesia bayar pajak perusahaan 25%. Diambil kembali dari https://www.bbc.com/indonesia/berita_indonesia/2016/09/160930_indonesia_update_google

CCNIndonesia.com. (2016). Tak cuma Indonesia, 5 negara ini juga kejar pajak Google. Diambil kembali dari https://www.cnnindonesia.com/teknologi/20160919154729-185-159417/tak-cuma-indonesia-5-negara-ini-juga-kejar-pajak-google

CCNIndonesia.com (2021). Cerita Menkeu Soal Perusahaan Ngaku Rugi Demi Tilap Pajak. Diambil kembali dari https://www.cnnindonesia.com/ekonomi/20210628185142-532-660487/cerita-menkeu-soal-perusahaan-ngaku-rugi-demi-tilap-pajak

Dewianawati, D., and Setiawan, E. (2021). An Analysis of Tax Avoidance in Food Beverage Companies Registered in Indonesia Stock Exchange. International Journal of Science, Technology & Management, 2(1), 93-105. http://ijstm.inarah.co.id

Fauzan, F., Ibrahim, M., & Jahja, A. S. (2022). A Scholarly Examination of Tax Compliance: A Bibliometric Analysis (1960-2021). Journal of Indonesian Economy and Business, 37(1), 52-72. https://journal.ugm.ac.id/v3/jieb

Hanafi, M. M. (2018). Manajemen Keuangan. Yogyakarta: BPFE.

Hasibuan, M. S., dan Hendrani, A. (2022). Pengaruh Pengetahuan Perpajakan , Sistem Administrasi Perpajakan Modern dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Kelola: Jurnal Ilmu Sosial, 5(2), 65–79. https://ejournal.goacademica.com/index.php/jk/article/view/596

Hidayat, W. W., Soehardi, dan Husadha, C. (2021). Pengaruh Corporate Governance Terhadap Manajemen Pajak. Jurnal manajemen strategi dan aplikasi bisnis, 4(2), 429-440. https://ejournal.imperiuminstitute.org/index.php/JMSAB/article/view/323

IDXChannel.com. (2020). Termaksud Indonesia, Google dan Microsoft mangkir bayar pajak Rp41 triliun. Diambil kembali dari https://www.idxchannel.com/market-news/termasuk-indonesia-google-dan-microsoft-mangkir-bayar-pajak-rp41-triliun

Jogiyanto, Hartono. (2013). Teori Portofolio dan Analisis Investasi. Edisi Kedelapan. Yogyakarta: BPFE.

Kasmir. (2019). Analisis Laporan Keuangan. Depok: PT Rajagrafindo Persada.

Kalbuana, N., Solihin, S., Yohana, Y., and Yanti, D. R. (2020). The influence of capital intensity, firm size, and leverage on tax avoidance on companies registered in Jakarta Islamic index (Jii) period 2015-2019. International Journal of Economics, Business and Accounting Research (IJEBAR), 4(03).

https://jurnal.stie-aas.ac.id/index.php/IJEBAR/article/view/1330

Kusufiyah, Y. V., dan Anggraini, D. (2019). Peran Komisaris Independen, Ukuran Perusahaan, Kinerja Keuangan dan Leverage Terhadap Usaha Penghindaran Pajak. E-Jurnal Akuntansi Universitas Udayana, 26(2), 1601–1631. https://doi.org/10.24843/EJA.2019.v26.i02.p28

Marbun, A. I. S., dan Sudjiman, P. E. (2021). Pengaruh Fasilitas Pajak dan Ukuran Perusahaan Terhadap Manajemen Pajak Yang Terdaftar Di BEI 2017-2020. Jurnal Audit Dan Perpajakan (JAP), 1(1), November, 41–59. https://doi.org/10.47709/jap.v1n1.1203

Novianti, D. R., Praptiningsih, dan Lastiningsih, N. (2018). Pengaruh Ukuran Perusahaan , Dewan Komisaris dan Capital Intensity Terhadap Effective Tax Rate ( ETR ), EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi, 21(36), 116–128. https://ejournal.upnvj.ac.id/index.php/equity/article/view/637

Noviatna, H., Zirman, dan Safitri, D. (2021). Pengaruh Profitabilitas, Leverage, Capital Intensity Ratio dan Komisaris Independen Terhadap Manajemen Pajak. Jurnal Akuntansi Keuangan dan Bisnis, 14(1), 93–102. https://jurnal.pcr.ac.id/index.php/jakb/

Pohan, C. A. (2016). Manajemen Perpajakan Strategi Perencanaan Pajak dan Bisnis. Jakarta: PT. Gramedia Pustaka Utama.

Pratiwi, U. (2019). Determinan Manajemen Pajak Perusahaan: Ukuran Perusahaan, Pendanaan Utang, Profitabilitas, Intensitas Aset Tetap dan Mekanisme Tata Kelola. Jurnal Akuntansi dan Auditing, 16(2), 39–59. https://ejournal.undip.ac.id/index.php/akuditi/article/view/35058

Rahmawati, V., dan Mildawati, T. (2019). Pengaruh Size , Leverage , Profitability , dan Capital Intensity Ratio Terhadap Effective Tax Rate (ETR). JRKA: Jurnal Ilmu dan Riset Akuntansi, 5, 81–105.

https://journal.uniku.ac.id/index.php/jrka/article/view/2008

Ruwanti, G., Chandrarin, G., dan Assih, P. (2019). Corporate social responsibility and earnings management: The role of corporate governance. Humanities dan Social Sciences Reviews, 7(5), 1338-1347.

https://mgesjournals.com/hssr/article/view/hssr.2019.75172

Sinaga, R. R., dan Sukartha, I. M. (2018). Pengaruh Profitabilitas, Capital Intensity Ratio, Size, dan Leverage pada Manajemen Pajak Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2012-2015. E-Jurnal Akuntansi 22, 2177–2203. https://doi.org/10.24843/EJA.2018.v22.i03.p20

Suandy, E. (2020). Perencanaan Pajak. Jakarta: Selembang Empat.

Sugiyono , S. (2017). Statistika Untuk Penelitian. Bandung: Alfabeta.

Suryarini, T., dan Erwanti, E. A. (2022). Tax Management Dipengaruhi Fasilitas Pajak, Leverage, Transfer Pricing, Fixed Assets Intensity, dan Political Power. OWNER: Riset dan Jurnal Akuntansi, 6, 2266–2277. https://doi.org/10.33395/owner.v6i3.914

Syahdan, S. A., Rahman, R. A., Nastiti, R., Norbaiti, H., dan Ruwanti, G. (2022). The Influence of Risk Preference and Financial Condition on Tax Compliance of Boarding House Tax in Banjarmasin. International Journal Of Trends In Accounting Research, 3(1), 016-025. https://jurnal.adai.or.id/index.php/ijtar/article/view/291

Syahputra, H. E., Simanjuntak, O. D. P., dan Hulu, F. H. (2022). Analisis Faktor Yang Mempengaruhi Manajemen Pajak Dengan Indikator Tarif Pajak Efektif Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist, 5(2), 123–135.

https://ejurnal.methodist.ac.id/index.php/jsika/article/view/1082

Syamsuddin, M., dan Suryarini, T. (2020). Analisis Pengaruh Intensitas Modal , Intensitas Persediaan , Komisaris Independen dan Kepemilikan Manajerial Terhadap ETR. Jurnal Penelitian Ekonomi dan Bisnis, 5(1), 52–65. https://doi.org/10.33633/jpeb.v5i1.2707

Wijaya, B. A., dan Ningsih, M. (2021). Determinan Manajemen Pajak Dengan Indikator Tarif Pajak Efektif Pada Perusahaan Manufaktur. RISTANSI: Riset Akuntansi, 41-58. https://jurnal.stie.asia.ac.id/index.php/ristansi

Yuanita, D. W., Dewi, C. N., Susilo, A. Z., and Kusharyanti, K. (2020). Foreign Investor's Interest and Tax Avoidance: Contingency Perspectives Depending on Country's Protection Level and Law Systems. Gadjah Mada International Journal of Business, 22(1). https://journal.ugm.ac.id/v3/jieb

Yudha, J. O. M., Oktavia, R., and Desriani, N. (2023). The Effect of Foreign Debt, Liquidity, Firm Size, and Exchange Rate on Hedging Decision. Journal of Indonesian Economy and Business, 38(2), 133-146. https://journal.ugm.ac.id/v3/jieb




DOI: https://doi.org/10.18196/jai.v25i2.20428

Refbacks

  • There are currently no refbacks.


Bookmark and Share


Office:
Ruang Jurnal Fakultas Ekonomi dan Bisnis UMY
Gedung Ki Bagus Hadikusuma (E4) Lantai 2, Kampus Terpadu Universitas Muhammadiyah Yogyakarta,
Jalan Brawijaya (Lingkar Selatan), Tamantirto, Kasihan, Bantul, Daerah Istimewa Yogyakarta, Indonesia, 55183
Website: journal.umy.ac.id/index.php/ai - E-mail: jai@umy.ac.id

Journal of Accounting and Investment is licensed under Creative Commons Attribution Attribution-NonCommercial-NoDerivatives 4.0 International License

View My Stats