JEFMS Journal

ABSTRACT:

The aims of this research is to examine and analyze the effect of Profitability, Leverage, Firm Size and Related Party Transactions on Tax Avoidance with Earnings Management as a moderating variable. The population in this study were food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2018 – 2021. The sampling technique used was purposive sampling so that a total of 188 research samples were used in this study. The data analysis technique used in this study is panel data regression and moderated regression analysis. The results of the analysis show that Leverage and Related Party Transactions have a significant positive effect on Tax Avoidance, Firm Size has a significant negative effect on Tax Avoidance, and Profitability has no effect on Tax Avoidance. Earnings Management as a moderating variable is able to moderate the effect of Profitability, Firm Size, and Related Party Transactions on Tax Avoidance. However, Earnings Management cannot moderate the effect of Leverage on Tax Avoidance

KEYWORDS:

Profitability, Leverage, Firm Size, Related Party Transactions, Earnings Management, Tax Avoidance.

REFERENCES:

1) Azizah, N. & Kusmuriyanto. ”The Effect of Related Party Transaction, Leverage, Commissioners and Directors Compensation on Tax Aggressiveness”. 2016. Accounting Analysis Journal, 5(4), 307-316.

2) Carolina, V., Oktavianti, & Handayani, R. “Penghindaran Pajak & Corporate Risk: An Empirical Study in Manufacturing Company”. 2019. Jurnal Ilmiah Akuntansi, 4(2), 291-300.

3) Carolina, V., Oktavianti, & Hidayat, V.S. “Penghindaran Pajak, Tax Reporting Aggresiveness, Tax Risk, & Corporate Risk”. 2021. Jurnal Riset Akuntansi dan Keuangan Indonesia, 6(1), 5-12.

4) Dhawan, A., Ma, L., & Kim, M.H. “Effect of corporate Penghindaran Pajak activities on firm bankruptcy risk”. 2020. Journal of Contemporary Accounting and Economics, 16(2), 1-23.

5) Dianawati & Agustina, L. “The Effect of Profitability, Liquidity, and Leverage on Tax Agresiveness with Corporate Governance as Moderating Variable”. 2020. Accounting Analysis Journal, 9(3), 166-172.

6) Ellyani, M. & Hudayati, A. “The Role of Related Party Transaction and Earning Management in Reducing Tax Aggressiveness”. 2019. Jurnal Riset Akuntansi dan Keuangan Indonesia, 4(3), 134-145.

7) Ernawati, S.,Chandrarin, G., Respati, H., & Asyikin, J. “The Effect of Profitability, Leverage and Company Size on Penghindaran Pajak through Earning Manahement Practices in Go Public Manufacturing Companies in Indonesia”. 2021. East African Scholar Journal of Economics, Business and Management, 4 (7), 162-176.

8) Fauzan, Wardan, D.A., & Nurharjanti, N.N. “The Effect of Audit Committee, Leverage, Return on Assets, Company Size, and Sales Growth on Penghindaran Pajak”. 2019. Jurnal Riset Akuntansi dan Keuangan Indonesia, 4(3), 171-185.

9) Fitri, R.A.& Munandar, A. “The Effect of Corporate Social Responsibility, Profitability, and Leverage toward Tax Aggressiveness with Size of Company as Moderating Variable”. 2018. Binus Business Review, 9(1), 63-69. 10) Geng, Y., Liu, W., & Chen, H. “Environmental regulation and corporate Penghindaran Pajak: A quasi-natural expseriment based on the eleventh Five-Year Plan in China”. 2021. Energy Economics, 99(1), 1-16.

11) https://investor.id/business/262990/tren-penghindaran-pajak-meningkat

12) https://nasional.kontan.co.id/news/ditjen-pajak-telah-tentukan-daftar-sasaran-sektor-usaha-hingga-2024

13) Jati, D.E. &Muwaningsari, E. “Hubungan Book Tax Differences Terhadap Penghindaran Pajak Dengan Manajemen Laba Sebagai Variabel Moderasi”. 2020. Jurnal Riset Akuntansi dan Perpajakan, 7(2), 203-218.

14) Jensen, M.C. & Meckling, W.H. “Theory of The Firm: Managerial Behavior, Agency Cost and Ownership Structure”. 1976. Journal of Financial Economic, 3, 305-360.

15) Latif, A. & Marsoem, B.S. “Analysis of Company Internal Factors on Yield to Maturity of Corporate Bonds Traded on the Indonesia Stock Exchange”. 2019. International Journal of Innovative Science and Research Technology, 4(10), 33-42.

16) Lestari, J. & Solikhah, B. “The Effect of CSR, Tunneling Incentive, Fiscal Loss Compensation, Debt Policy, Profitability, Firm Size to Penghindaran Pajak”. 2019. Accounting Analysis Journal, 8(1), 31-37.

17) Lubis, I., Suryani, & Anggraeni, F. “Pengaruh Kepemilikan Manajerial dan Kebijakan Utang Terhadap Agresivitas Pajak Pada Perusahaan Manufaktur”. 2018. Jurnal Akuntansi dan Keuangan, 7(2), 211-226.

18) Nindita & Budi N, Y Agus Bagus. “Pengaruh Transaksi Pihak Berelasi Terhadap Penghindaran Pajak Dengan Manajemen Laba Sebagai Variabel Moderasi”. 2021. Jurnal Akuntansi dan Pajak, 22(02), 754-765.

19) Nurhandono, F. & Firmansyah, A. “Pengaruh Lindung Nilai, Financial Leverage, Dan Manajemen Laba Terhadap Agresivitas Pajak”. 2017. Media Riset Akuntansi, Auditing & Informasi, 17(1), 31-52.

20) Oktaviyani, R. & Munandar, A. “Effect of Solvency, Sales Growth, and Institutional Ownership on Penghindaran Pajak with Profitability as Moderating Variables in Indonesian Property and Real Estate Companies”. 2017. Binus Business Review, 8(3), 183-188.

21) Pamungkas, F.J. & Fachrurrozie. “The Effect of The Board of Commisioners, Audit Committe, Company Size on Penghindaran Pajak with Leverage as an Intervening Variable”. 2021. Accounting Analysis Journal, 10(3), 173-182.

22) Prakoso, I.B. & Hudiwinarsih, G. “Analysis of Variables that Affect Penghindaran Pajak in Banking Sector Companies in Southeast Asia. 2018. The Indonesian Accounting Review, 8(1), 109-120.

23) Prasanti, T.A, Wuryandari, T. & Rusgiyono, A. “Aplikasi Regresi Data Panel Untuk Pemodelan Tingkat Pengangguran Terbuka Kabupaten/Kota Di Provinsi Jawa Tengah”. 2015. Jurnal Gaussian, 4(3), 687-696.

24) Rani, S., Susetyo, D. & Fuadah, Luk Luk. ”The Effects of the Corporate’s Characteristics on Penghindaran Pajak Moderated by Earnings Management (Indonesian Evidence). 2018. Journal of Accounting, Finance and Auditing Studies, 4(3), 149-169.

25) Risman, A., Sulaeman, A.S., Silvatika, B.A., & Siswanti, I. “The Moderating Effects of Economic Growth on the Relationships Between Related Party Transactions, Profitability, Audit Committee and Firm’s Value”. 2020. European Online Journal of Natural and Social Sciences, 9(4), 719-728.

26) Salehi, M., Tarighi, H., & Shahri, T.A. “The Effect of auditor cahracteristics on Penghindaran Pajak of Iranian companies”. 2020. Journal of Asian Business and Economic Studies. 27(2), 119-134.

27) Scott, W.R. 2014. Financial Accounting Theory, Seventh Edition. Pearson Canada Inc. Ontario.

28) Sugiyono. 2014. Metode Penelitian Kuantitatif, Kualitatif, Dan R&D. Alfabeta. Bandung

29) Sumartono & Puspitasari, I.W.T. “Determinan Penghindaran Pajak: Bukti Empiris pada Perusahaan Publik di Indonesia”. 2021. Jurnal Ilmiah Akuntansi, 6(1), 136-162.

30) Thomsen, M. & Watrin, C. “Penghindaran Pajak over time: A Comparison of European and U.S. firms”. 2018. Journal of International Accounting, Auditing and Taxation, 33(1), 40-63.

31) Turyatini. “The Analysis of Penghindaran Pajak Determinant on The Property and Real Estate Companies”. 2017. Jurnal Dinamika Akuntansi, 9(2), 143-153.

32) Ulfa, E.K., Suprapti, E., & Latifah, S.W. “The Effect of CEO Tenure, Capital Intensity, and Company Size on Penghindaran Pajak”. 2021. Jurnal Reviu Akuntansi dan Keuangan, 11(1), 77-86.

33) Wiratmoko, S. “The Effect of Corporate Governance, Corporate Social Responsibility, and Financial Performance on Penghindaran Pajak”. 2018. The Indonesian Accounting Review, 8(2), 245-257.