Pengaruh Kesulitan Keuangan, Profitabilitas dan Dewan Komisaris Independen terhadap Penghindaran Pajak
Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh kesulitan keuangan, profitabilitas dan dewan komisaris independen terhadap penghindaran pajak. Dalam penelitian ini variabel independen kesulitan keuangan diukur menggunakan model Altman ZScore modifikasi, profitabilitas diukur dengan ROE, dewan komisaris independen diukur dengan jumlah frekuensi rapat dan variabel dependen diukur dengan CETR. Objek penelitian ini adalah perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah sampel sebanyak 15 perusahaan dengan periode 2021 hingga 2023. Penelitian ini menggunakan metode analisis regresi linear berganda dengan menggunakan aplikasi Statistical Program for Social Science (SPSS). Hasil penelitian menunjukkan bahwa variabel kesulitan keuangan dan profitabilitas berpengaruh negatif terhadap penghindaran pajak sedangkan variabel dewan komisaris independen tidak berpengaruh terhadap penghindaran pajak. Penelitian ini dapat menjadi bahan pertimbangan bagi perusahaan untuk mengangkat anggota dewan komisaris independen yang berpengalaman dan memiliki latar belakang pendidikan akuntansi atau keuangan dan meningkatkan transparansi mengenai kondisi keuangannya, dan merancang strategi perencanaan pajak yang seimbang antara efisiensi, kepatuhan, dan keberlanjutan jangka panjang. Hal ini akan membantu perusahaan mencapai tujuan bisnisnya dengan tetap mematuhi peraturan perpajakan yang berlaku.
Keywords:
Kesulitan Keuangan, Profitabilitas, Dewan Komisaris Independen, Penghindaran Pajak
References
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Indrati, M., & Marsa, G. A. (2022). Management Ownership, Audit Committee, Independent Commissioner, And Company Size Affect the Integrity of Financial Statements. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 5(4), 30846–30859. https://doi.org/10.33258/birci.v5i4.7265
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Suhaidar, Erwandy, Ridwan, M. Q., & Sitorus, B. (2022). The Effect of Financial Distress, Liquidity, and Sales Growth on Tax Avoidance. Conference on Economic and Business Innovation, 2(1), 1509–1519.
Sulaeman, R. (2021). The Effect of Profitability, Leverage and Company Size on Tax Avoidance. Syntax Idea, 3(2), 354–367.
Suliana, & Suhono. (2020). The Influence of Profitability , Leverage and Company Size on Tax Avoidance. 16, 203–211.
Syahzuni, B. A., & Sari, D. F. (2022). Analisis Faktor-Faktor yang Mempengaruhi Tax Avoidance. Jurnal Riset Akuntansi Dan Auditing, 9(1), 40–56. https://doi.org/10.55963/jraa.v9i1.439
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Utama, I. P., Krisnandi, H., & Digdowiseiso, K. (2024). The Influence of Profitability and Leverage on Tax Avoidance with Company Size as a Moderation Variable. Journal of Social Science, 5(1), 125–138. https://doi.org/10.46799/jss.v5i1.790
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Alawiyah, R. L., & Wulandari, S. (2024). The Influence of Gender Diversity, Independent Commissioners, Audit Committees, Institutional Ownership and Profit Management on Tax Avoidance. Jurnal Sistem Informasi, Manajemen, Dan Akuntansi (SIMAK), 22(01), 139–163. https://doi.org/10.35129/simak.v22i01.505
Alsmady, A. A. (2022). Accounting Information Quality and Tax Avoidance Effect on Investment Opportunities Evidence from Gulf Cooperation Council GCC. Cogent Business and Management, 9(1). https://doi.org/10.1080/23311975.2022.2143020
Ardiansah, T., & Wahyudi, I. (2022). Pengaruh Manajemen Modal Kerja Terhadap Profitabilitas Perusahaan. Jurnal Riset Ilmu Akuntansi, 1(3), 1–14.
Ardiansyah, M. N., Zulaihati, S., & Mardi, M. (2023). The Effect of Independent Commissioners, Company Size and Profitability on Tax Avoidance in Companies Listed in the IDX 80 Index of the Indonesia Stock Exchange. International Journal of Multidisciplinary Research and Literature, 2(1), 87–97. https://doi.org/10.53067/ijomral.v2i1.75
Ariff, A., Wan Ismail, W. A., Kamarudin, K. A., & Mohd Suffian, M. T. (2023). Financial Distress and Tax Avoidance: The Moderating Effect of The COVID-19 Pandemic. Asian Journal of Accounting Research, 8(3), 279–292. https://doi.org/10.1108/AJAR-10-2022-0347
Barros, V., & Sarmento, J. M. (2020). Board Meeting Attendance and Corporate Tax Avoidance: Evidence from the UK. Business Perspectives and Research, 8(1), 51–66. https://doi.org/10.1177/2278533719860021
Cahyaningrum, L. V., & Puspitosari, I. (2024). The Effect of Business Strategy and Financial Distress on Tax Avoidance in Consumer Non-Cyclical Companies. 2, 286–293.
Carolina, V., & Oktavianti. (2021). The Best Measurement of Tax Aggressiveness in Predicting Corporate Risk. Riset Akuntansi Dan Keuangan Indonesia, 6(3), 310–318.
Christina, M. W., & Wahyudi, I. (2022). Pengaruh Intensitas Modal, Intensitas Persediaan, Pertumbuhan Penjualan dan Profitabilitas Terhadap Agresivitas Pajak. 4(11), 5076–5083.
Dang, V. C., & Tran, X. H. (2021). The Impact of Financial Distress on Tax Avoidance: An Empirical Analysis of The Vietnamese listed Companies. Cogent Business and Management, 8(1). https://doi.org/10.1080/23311975.2021.1953678
Faradisty, A., Hariyani, E., & Wiguna, M. (2019). The Effect of Corporate Social Responsibility, Profitability, Independent Commissioners, Sales Growth and Capital Intensity on Tax Avoidance. Journal of Contemporary Accounting, 1(3), 153–160. https://doi.org/10.20885/jca.vol1.iss3.art3
Fauzan, F., Arsanti, P. M. D., & Fatchan, I. N. (2021). The Effect of Financial Distress, Good Corporate Governance, and Institutional Ownership on Tax Avoidance. Riset Akuntansi Dan Keuangan Indonesia, 6(2), 154–165. https://journals.ums.ac.id/index.php/reaksi/article/view/16126
Hasibuan, I., Nurhasanah, N., Mahroji, M., & Cili, M. (2020). Financial Ratio Analysis to Predict Financial Distress on Islamic Bank. ACEBISS. https://doi.org/10.4108/eai.26-3-2019.2290684
Hidayanto, N., Erasashanti, A. P., Winarti, C. E., & Wahyuningsih, E. (2021). The Effect of Financial Distress and Accounting Conservatism on Tax Avoidance With Leverage As Moderating Variable. Russian Journal of Agricultural and Socio-Economic Sciences, 119(11), 81–86. https://doi.org/10.18551/rjoas.2021-11.09
Ifada, L. M., Suhendi, C., & Hanafi, R. (2021). The Role of Board of Commissioners in Islamic Social Reporting. Jurnal Economia, 17(2), 195–207. https://doi.org/10.21831/economia.v17i2.39682
Inayati, N. I., & Pratama, B. C. (2021). The Contribution of Company Size, Leverage, and KAP Size on the Audit Quality of Manufacturer Company. Prosiding International Conference on Sustainable Innovation (ICoSI), 1(2), 1–7.
Indrati, M., & Handayani, R. (2022). The effect of good corporate governance on financial distress. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 4(10), 4726–4732. https://doi.org/10.32670/fairvalue.v4i10.1745
Indrati, M., Hermanto, Purwaningsih, E., Agustinah, W., & Sarikha, A. (2021). Corporate Governance Mechanisms and Possible Financial Statements Containing Fraud. Budapest International Research and Critics Institute Journal, 4(4), 8609–8621.
Indrati, M., & Marsa, G. A. (2022). Management Ownership, Audit Committee, Independent Commissioner, And Company Size Affect the Integrity of Financial Statements. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 5(4), 30846–30859. https://doi.org/10.33258/birci.v5i4.7265
Jensen, M. C., & Meckling, W. H. (1976). Theory of The Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3, 305–360.
Kasmir. (2019). Analisis Laporan Keuangan (Revisi). PT Raja Grafindo Persada.
Kovermann, J., & Velte, P. (2019). The impact of corporate governance on corporate tax avoidance—A literature review. Journal of International Accounting, Auditing and Taxation, 36. https://doi.org/10.1016/j.intaccaudtax.2019.100270
Lim, A., & Suparman, M. (2022). The Impact of Ownership Structure and Board Characteristics on Tax Avoidance. Amnesty : Jurnal Riset Perpajakan, 5(2), 227–241. https://journal.unismuh.ac.id/index.php/jrp-amnesty
Mahardhika, D., & Surjandari, D. A. (2022). The Effect of Related Party Transaction, Financial Distress, and Firm Size on Tax Avoidance with Earnings Management as Intervening Variable. Journal of Economics, Finance and Accounting Studies, 4(3), 01–11. https://doi.org/10.32996/jefas.2022.4.3.1
Mauren, J., & Purwaningsih, E. (2022). Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Kompetense Komite Audit Terhadap Penghindaran Pajak. Syntax Literate: Jurnal Ilmiah Indonesia, 7(8.5.2017), 2003–2005.
Michael, M., & Widjaja, W. (2024). Understanding Tax Avoidance : Insights From Commissioners, Ownership, Audit, Executives. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 8(2), 96–114. https://doi.org/10.31955/mea.v8i2.3971
Monika, C. M., & Noviari, N. (2021). The Effects of Financial Distress, Capital Intensity, and Audit Quality on Tax Avoidance. American Journal of Humanities and Social Sciences Research, 5, 282–287. https://www.ajhssr.com/wp-content/uploads/2021/06/ZL2156282287.pdf
Mukin, A. U., & Oktari, Y. (2019). Effect of Profitability, Liquidity, and Leverage on Tax Avoidance. Jurnal Online Mahasiswa (JOM) Bidang Akuntansi, 1(2), 1–20.
Otoritas Jasa Keuangan. (2016). Surat Edaran Otoritas Jasa Keuangan Nomor 1/SEOJK.05/2016.
Paraswati, A. W., & Purwaningsih, E. (2024). The Impact of The Influence of Profitability, Company Size and Leverages on Tax Avoidance. Riset : Jurnal Aplikasi Ekonomi, Akuntansi Dan Bisnis, 6(1), 120–132. https://doi.org/10.46799/jss.v5i1.775
Purwaningsih, E., & Mardiana, A. (2023). Pengaruh Profitabilitas, Intensitas Modal dan Kompetensi Komisaris Independen Terhadap Penghindaran Pajak. EKALAYA : Jurnal Ekonomi Akuntansi, 1(1), 22–35. https://doi.org/10.59966/ekalaya.v1i1.53
Riyadi, F. R., & Takarini, N. (2023). Analysis of the Influence of Financial Distress, Leverage, Profitability, and Company Growth on Tax Avoidance on Wholesale Sub-Sector Companies Registered on Bei 2018-2020. Trilogi Accounting and Business Research, 4(1), 1–11. www.idx.co.id
Safitri, A., & Wahyudi, I. (2022). Pengaruh Profitabilitas, Pertumbuhan Penjualan, Capital Intensity, dan Ukuran Perusahaan terhadap Tax Avoidance. Jurnal Multidisiplin Ilmu, 1(2), 662–670.
Seto, A. A., Yulianti, M. L., Kusumastuti, R., Astuti, N., Febrianto, H. G., Sukma, P., Fitriana, A. I., Satrio, A. B., Hanani, T., & Hakim, M. Z. (2023). Analisis Laporan Keuangan (R. Ristiyana (ed.); Pertama). Global Eksekutif Teknologi.
Sifkhiana, C. ;, & Febyansyah, A. (2022). Pengaruh Proporsi Dewan Komisaris Independen, Ukuran Perusahaan, Rasio Aktivitas dan Rasio Utang Terhadap Kinerja Keuangan Perusahaan. Journal Advancement Center for Finance and Accounting, 2(3), 1–27. http://journal.jacfa.id
Siregar, A. O., Masri, I., Susilawati, S., & Erlangga, A. P. (2020). The Influence of Profitability, Leverage, Company Size and Institutional Ownership with The Gender Diversification Moderation of The Board of Directors on Tax Avoidance. The International Journal of Business Review (The Jobs Review), 3(2), 97–108. https://doi.org/10.17509/tjr.v3i2.30075
Sitanggang, T., & Leusiana, S. (2023). The effect of profitability and capital intensity on tax avoidance. Eximia, 11, 78–87. https://doi.org/10.47577/eximia.v11i1.282
Sormin, F. (2021). The Influence of Inventory Intensity, Profitability and Leverage on Tax Aggressiveness. Internastional Journal of Management Studies and Social Science, 3(1), 144–148. www.ijmsssr.org
Suhaidar, Erwandy, Ridwan, M. Q., & Sitorus, B. (2022). The Effect of Financial Distress, Liquidity, and Sales Growth on Tax Avoidance. Conference on Economic and Business Innovation, 2(1), 1509–1519.
Sulaeman, R. (2021). The Effect of Profitability, Leverage and Company Size on Tax Avoidance. Syntax Idea, 3(2), 354–367.
Suliana, & Suhono. (2020). The Influence of Profitability , Leverage and Company Size on Tax Avoidance. 16, 203–211.
Syahzuni, B. A., & Sari, D. F. (2022). Analisis Faktor-Faktor yang Mempengaruhi Tax Avoidance. Jurnal Riset Akuntansi Dan Auditing, 9(1), 40–56. https://doi.org/10.55963/jraa.v9i1.439
Tampubolon, L. D. (2021). The Effect of Liquidity, Leverage and Profitability on the Tax Aggressiveness of Manufacturing Companies. Atestasi : Jurnal Ilmiah Akuntansi, 4(2), 246–256. https://doi.org/10.57178/atestasi.v4i2.270
Tanujaya, K., Ratna, D., & Suhardjo, I. (2021). Pengaruh Struktur Kepemilikan, Karakteristik Dewan, dan Kesulitan Finansial terhadap Penghindaran Pajak. Global Financial Accounting Journal, 5(2), 171. https://doi.org/10.37253/gfa.v5i2.6094
Thoriq, S. M., & Rahman, A. F. (2020). The Influence of Corporate Governance on Tax Avoidance in Manufacturing Company Listed on the Indonesia Stock Exchange for the Period 2014-2017. Faculty of Economics And Business, 26(2).
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Published
2024-07-01
How to Cite
Martin, B., & Indrati, M. (2024). Pengaruh Kesulitan Keuangan, Profitabilitas dan Dewan Komisaris Independen terhadap Penghindaran Pajak. Jesya (Jurnal Ekonomi Dan Ekonomi Syariah), 7(2), 1445-1557. https://doi.org/https://doi.org/10.36778/jesya.v7i2.1698
Section
Articles
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