Karakteristik Keuangan, Audit Tenure Dan Agresivitas Pajak
Abstract
Riset memiliki capaian untuk menguji pengaruh profitabilitas, likuiditas, leverage, dan audit tenure pada praktik agresivitas pajak oleh entitas. Agresivitas pajak sebagai variabel dependen pada riset ini diukur dengan menggunakan effective tax rate (ETR). Nilai ETR yang tinggi menunjukkan bahwa agresivitas pajak rendah karena tingkat pembayaran pajak yang tinggi. Pengukuran variabel independen karakteristik keuangan yakni Profitabilitas diukur dengan Return on Equity (ROA), Likuiditas dengan rasio lancar, Leverage dengan Debt to Equity Ratio (DER), dan audit tenure dengan menggunakan lama hubungan auditor dengan entitas. Sampel dipilih dengan teknik purposive yakni klien sebuah KAP di Yogyakarta dengan jumlah 45 perusahaan. Data dianalisis dengan menggunakan analisis regresi berganda. Hasil pengujian menunjukkan bahwa audit tenure memiliki pengaruh positif terhadap tingkat ETR yang berarti menurunkan tingkat kecenderungan agresivitas pajak, sedangkan variabel lainnya yakni Profitabilitas, Likuiditas, Leverage tidak berpengaruh terhadap agresivitas pajak. Implikasi penelitian ini yakni bahwa lama hubungan antara auditor dapat berdampak positif pada proses audit karena pemahaman auditor yang semakin baik atas industri klien sehingga klien akan cenderung lebih berhati-hati dalam melakukan agresivitas pajak.
Keywords:
Profitabilitas, Likuiditas, Leverage, Audit tenure, Agresivitas Pajak
References
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Lestari, N., & Nedya, S. (2020). The effect of audit quality on analyst following. Advances in Social Science, Education and Humanities Reseacrh, 7(1), 329–333. https://doi.org/10.1080/23311975.2020.1798068
Margie, L. A., & Habibah, H. (2021). Pengaruh Likuiditas, Leverage, Struktur Kepemilikan Dan Profitabilitas Terhadap Agresivitas Pajak. SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business, 4(1), 91–100. https://doi.org/10.37481/sjr.v4i1.251
Naibaho, Y. R., & Sudjiman, P. E. (2022). Pengaruh Likuiditas dan Ukuran Perusahaan Terhadap Agresivitas Pajak. INTELEKTIVA, 3(10), 55–64.
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Salehi, M., Tarighi, H., & Shahri, T. A. (2020). The effect of auditor characteristics on tax avoidance of Iranian companies. Journal of Asian Business and Economic Studies, 27(2), 119–134. https://doi.org/10.1108/JABES-11-2018-0100
Sumiati, A., & Ainniyya, S. M. (2021). Effect of Profitability, Leverage, Size, Capital Intensity, and Inventory Intensity toward Tax Aggressiveness. Journal of International Conference Proceedings, 4(3), 245–255. https://doi.org/10.32535/jicp.v4i3.1314
Suyadnya, I. G., & Supadmi, N. L. (2017). Pengaruh Ukuran Kap, Audit Fee, Dan Audit tenure Pada Agresivitas Pajak. E-Jurnal Akuntansi Universitas Udayana, 21(2), 1131–1159.
Wang, Y., & Yao, J. (2021). Impact of Executive Compensation Incentives on Corporate Tax Avoidance. Modern Economy, 12(12), 1817–1834. https://doi.org/10.4236/me.2021.1212094
Yustrianthe, R. H., Grediani, E., & Niandari, N. (2021). Faktor Diskriminan Tax Avoidance: Studi Empiris Pada Perusahaan Manufaktur Di Indonesia. JIMEA: Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 5(1), 660–685. https://doi.org/10.35591/wahana.v24i2.346
Amalia, D. (2021). Pengaruh Likuiditas, Leverage Dan Intensitas Aset Terhadap Agresivitas Pajak. KRISNA: Kumpulan Riset Akuntansi, 12(2), 232–240. https://doi.org/10.22225/kr.12.2.1596.232-240
Ayem, S., & Setyadi, A. (2019). Pengaruh Profitabilitas, Ukuran Perusahaan, Komite Audit Dan Capital IntensityTerhadap Agresivitas Pajak (Studi Pada Perusahaan Perbankan Yang Terdaftar di BEI Periode Tahun 2013-2017). Jurnal Akuntansi Pajak Dewantara, 1(2), 228–241. https://doi.org/10.24964/japd.v1i1.905
Bala, S. A., Musa, U. M., & Jibril, J. (2023). Effect of Audit tenure and Investment in Property, Plant, and Equipment on Tax Avoidance of Listed Financial Firms in Nigeria. Polac Management Review (PMR), 3(2), 66–78.
Chariri, A., & Ghozali, I. (2007). Teori Akuntansi. Badan Penerbit Universitas Diponegoro.
Chen, M.-C., Chang, C.-W., & Lee, M.-C. (2020). The effect of chief financial officers’ accounting expertise on corporate tax avoidance: the role of compensation design. Review of Quantitative Finance and Accounting, 54(1), 273–296. https://doi.org/10.1007/s11156-019-00789-5
Dewi, K. K. S., & Yasa, G. W. (2020). The Effects of Executive and Company Characteristics on Tax Aggressiveness. Jurnal Ilmiah Akuntansi Dan Bisnis, 15(2), 280–292. https://doi.org/10.24843/jiab.2020.v15.i02.p10
Dianawati, & Agustina, L. (2020). The Effect of Profitability, Liquidity, and Leverage on Tax Agresiveness with Corporate Governance as Moderating Variable. Accounting Analysis Journal, 9(3), 166–172. https://doi.org/10.15294/aaj.v9i3.41626
Fadillah, A. N., & Lingga, I. S. (2021). Pengaruh Transfer Pricing, Koneksi Politik dan Likuiditas Terhadap Agresivitas Pajak (Survey Terhadap Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2016-2019). Jurnal Akuntansi, 13(2), 332–343. https://doi.org/10.28932/jam.v13i2.4012
Fahmi, A. A., & Adi, P. H. (2020). Pengaruh Kepemilikan Keluarga dan Likuiditas terhadap Agresivitas Pajak dengan Pemoderasi Corporate Governance. Perspektif Akuntansi, 3(2), 85–107. https://doi.org/10.24246/persi.v3i2.p85-107
Herbowo, Niandari, N., & Purwantorojati, B. (2023). Rasio Profitabilitas dan Kinerja Saham. Jurnal Penelitian Ekonomi Akuntansi (JENSI), 7(2), 413–423.
Indira Yuni, N. P. A., & Setiawan, P. E. (2019). Pengaruh Corporate Governance dan Profitabilitas terhadap Penghindaran Pajak dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi, 29(1), 128. https://doi.org/10.24843/eja.2019.v29.i01.p09
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Jihene, F., & Moez, D. (2019). The Moderating Effect of Audit Quality on CEO Compensation and Tax Avoidance: Evidence from Tunisian Context International Journal of Economics and Financial Issues The Moderating Effect of Audit Quality on CEO Compensation and Tax Avoidance: Evidence fro. International Journal of Economics and Financial Issues, 9(1), 131–139. https://doi.org/10.32479/ijefi.7355
Khan, M. A., & Tjaraka, H. (2024). Tax Aggressiveness in Indonesia : Insights From CSR , Financial Dynamics , and Governance. International Journal of Current Science Research and Review, 07(05), 2404–2415. https://doi.org/10.47191/ijcsrr/V7-i5-01
Khasanah, F., & Indriyani, F. (2021). Pengaruh leverage, likuiditas, dan capital intensity terhadap tax avoidance dengan komite audit sebagai variabel moderating. Journal of Accounting and Digital Finance, 1(2), 125–137. https://doi.org/10.53088/jadfi.v1i2.133
Kuncoro, B. W., & Surjandari, D. A. (2022). The Effect of Audit Fees, Auditor Specialization, Auditor Tenure on Tax Avoidance With Audit Opinion ad a Moderating Variable. Journal of Economics, Finance and Accounting Studies, 5(1), 201–208. https://doi.org/10.32996/jefas
Lestari, N., & Nedya, S. (2020). The effect of audit quality on analyst following. Advances in Social Science, Education and Humanities Reseacrh, 7(1), 329–333. https://doi.org/10.1080/23311975.2020.1798068
Margie, L. A., & Habibah, H. (2021). Pengaruh Likuiditas, Leverage, Struktur Kepemilikan Dan Profitabilitas Terhadap Agresivitas Pajak. SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business, 4(1), 91–100. https://doi.org/10.37481/sjr.v4i1.251
Naibaho, Y. R., & Sudjiman, P. E. (2022). Pengaruh Likuiditas dan Ukuran Perusahaan Terhadap Agresivitas Pajak. INTELEKTIVA, 3(10), 55–64.
Niandari, N., & Herbowo, H. (2024). Corporate Governance, Financial Performance, Auditor Quality, and Tax Agresiveness Propensity. Jesya, 7(1), 679–691. https://doi.org/10.36778/jesya.v7i1.1419
Niandari, N., & Novelia, F. (2022). Profitabilitas, leverage, inventory intensity ratio dan praktik penghindaran pajak. Owner: Riset Dan Jurnal Akuntansi, 6(3), 2304–2314. https://doi.org/10.33395/owner.v6i3.911
Salehi, M., Tarighi, H., & Shahri, T. A. (2020). The effect of auditor characteristics on tax avoidance of Iranian companies. Journal of Asian Business and Economic Studies, 27(2), 119–134. https://doi.org/10.1108/JABES-11-2018-0100
Sumiati, A., & Ainniyya, S. M. (2021). Effect of Profitability, Leverage, Size, Capital Intensity, and Inventory Intensity toward Tax Aggressiveness. Journal of International Conference Proceedings, 4(3), 245–255. https://doi.org/10.32535/jicp.v4i3.1314
Suyadnya, I. G., & Supadmi, N. L. (2017). Pengaruh Ukuran Kap, Audit Fee, Dan Audit tenure Pada Agresivitas Pajak. E-Jurnal Akuntansi Universitas Udayana, 21(2), 1131–1159.
Wang, Y., & Yao, J. (2021). Impact of Executive Compensation Incentives on Corporate Tax Avoidance. Modern Economy, 12(12), 1817–1834. https://doi.org/10.4236/me.2021.1212094
Yustrianthe, R. H., Grediani, E., & Niandari, N. (2021). Faktor Diskriminan Tax Avoidance: Studi Empiris Pada Perusahaan Manufaktur Di Indonesia. JIMEA: Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 5(1), 660–685. https://doi.org/10.35591/wahana.v24i2.346
Published
2024-07-01
How to Cite
Herbowo, H., Asmara, E., Jati, B., Niandari, N., & Widiyaningrum, D. (2024). Karakteristik Keuangan, Audit Tenure Dan Agresivitas Pajak. Jesya (Jurnal Ekonomi Dan Ekonomi Syariah), 7(2), 1326-1316. https://doi.org/https://doi.org/10.36778/jesya.v7i2.1666
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Articles
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