Do Fiscal Losses, Firm Scale, and Growth Drive Tax Avoidance?

Nabila  Radian; Suhirman Madjid

doi:10.64463/2jt3dq66

Authors

Nabila Radian Faculty of Economics and Business, YARSI University, Jakarta Author
Suhirman Madjid Faculty of Economics and Business, YARSI University, Jakarta Author

DOI:

https://doi.org/10.64463/2jt3dq66

Keywords:

Fiscal Loss Compensation, Company Size, Sales Growth, Tax Avoidance

Abstract

This study aims to obtain empirical evidence on the influence of Fiscal Loss Carryforward, Company Size, and Sales Growth on tax avoidance. The independent variables used are Fiscal Loss Carryforward, Company Size, and Sales Growth. The dependent variable used is tax avoidance. Tax avoidance is measured by GAAP ETR as the dependent variable. The population in this study are manufacturing companies in the basic and chemical industries listed on the Indonesia Stock Exchange (IDX) in the 2014-2016 period. Samples were collected using a purposive sampling method. The number of companies used as samples in this study is 20 companies. The analytical method used is multiple regression with a significant level of 5%. Based on the results of this study, it shows that Fiscal Loss Carryforward, Company Size, and Sales Growth do not affect tax avoidance. The managerial implication of this study is that companies need to pay attention to other factors beyond fiscal loss carryforward, size, and sales growth in developing tax strategies, while tax authorities can focus supervision on more relevant aspects to suppress tax avoidance practices.

Downloads

Download data is not yet available.

References

Aditama, A. (2016). Analisis Pengaruh Corporate Governance terhadap Tax Avoidance. Jurnal Ilmiah Akuntansi, 5(1), 77–92.

Asfiyati. (2012). Pengaruh Ukuran Perusahaan terhadap Tax Avoidance. Jurnal Akuntansi Multiparadigma, 3(2), 234–245.

Budiman, J., & Setiyono, A. (2012). Pengaruh karakteristik eksekutif dan corporate governance terhadap penghindaran pajak. Jurnal Akuntansi dan Auditing, 9(2), 95–108.

Calvin, S., & Sukartha, I. M. (2015). Pengaruh karakteristik eksekutif, komite audit, ukuran perusahaan, leverage, dan sales growth pada tax avoidance. E-Jurnal Akuntansi Universitas Udayana, 10(1), 47–62.

Cobham, A., & Janský, P. (2019). Global distribution of revenue loss from corporate tax avoidance: Re-estimation and country results. Journal of International Development, 31(2), 188–206. https://doi.org/10.1002/jid.3348

Dewi, A. (2013). Pengaruh Corporate Governance terhadap Tax Avoidance pada Perusahaan Manufaktur. Jurnal Akuntansi, 17(1), 43–55.

Dewi, L., & Jati, I. (2014). Pengaruh karakter eksekutif, ukuran perusahaan, koneksi politik, dan capital intensity terhadap tax avoidance. E-Jurnal Akuntansi Universitas Udayana, 9(1), 143–162.

Dewi, N. N. K. (2013). Pengaruh karakter eksekutif, karakteristik perusahaan, dan corporate governance terhadap tax avoidance. Skripsi, Universitas Udayana.

Hanlon, M., & Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics, 50(2–3), 127–178. https://doi.org/10.1016/j.jacceco.2010.09.002

Irawan, H. P., & Farahmita, A. (2012). Pengaruh kompensasi manajemen dan corporate governance terhadap manajemen pajak perusahaan. Simposium Nasional Akuntansi XV, Banjarmasin.

Kurniasih, T., & Sari, M. (2013). Pengaruh return on assets, leverage, corporate governance, ukuran perusahaan, dan kompensasi rugi fiskal pada tax avoidance. Buletin Studi Ekonomi, 18(1), 58–66.

Kurniasih, T., & Sari, M. M. (2013). Pengaruh Return on Assets, Leverage, Corporate Governance, Ukuran Perusahaan dan Kompensasi Rugi Fiskal pada Tax Avoidance. Buletin Studi Ekonomi, 18(1), 58–66.

Lanis, R., & Richardson, G. (2013). Corporate social responsibility and tax aggressiveness: A test of legitimacy theory. Accounting, Auditing & Accountability Journal, 26(1), 75–100. https://doi.org/10.1108/09513571311285621

Nugroho, A. (2011). Analisis faktor-faktor yang memengaruhi penghindaran pajak pada perusahaan publik di Indonesia [Skripsi, Universitas Diponegoro].

Nugroho, S. (2020). Firm size and corporate tax avoidance: Evidence from Indonesian manufacturing companies. Jurnal Akuntansi Multiparadigma, 11(2), 210–222

Prakosa, K. (2019). The effect of tax loss is carryforward and corporate governance on tax avoidance. International Journal of Business and Society, 20(1), 189–204

Prakosa, K. B. (2014). Pengaruh profitabilitas, kepemilikan keluarga, dan corporate governance terhadap penghindaran pajak di Indonesia. Simposium Nasional Akuntansi XVII, Mataram.

Prakoso, D. (2014). Pengaruh Profitabilitas, Kepemilikan Keluarga, dan Corporate Governance terhadap Penghindaran Pajak di Indonesia. Jurnal Akuntansi dan Keuangan, 16(2), 131–142.

Rego, S. O. (2003). Tax-avoidance activities of U.S. multinational corporations. Contemporary Accounting Research, 20(4), 805–833. https://doi.org/10.1506/VANN-B7UB-GMFA-9E6W

Richardson, G., & Lanis, R. (2007). Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia. Journal of Accounting and Public Policy, 26(6), 689–704. https://doi.org/10.1016/j.jaccpubpol.2007.10.003

Richardson, G., Taylor, G., & Lanis, R. (2016). Women on the board of directors and corporate tax aggressiveness in Australia: An empirical analysis. Accounting Research Journal, 29(3), 313–331. https://doi.org/10.1108/ARJ-09-2014-0079

Swingly, C., & Sukartha, I. M. (2015). Pengaruh karakteristik eksekutif, komite audit, ukuran perusahaan, leverage, dan sales growth pada tax avoidance. E-Jurnal Akuntansi Universitas Udayana, 10(1), 47–62.

Waluyo, T. M., & Basri, Y. M. (2015). Pengaruh ROA, leverage, ukuran perusahaan, kompensasi rugi fiskal, dan kepemilikan institusi terhadap tax avoidance. Jurnal Akuntansi Multiparadigma, 6(2), 220–236. https://doi.org/10.30741/wiga.v6i2.121

Watts, R. L., & Zimmerman, J. L. (1986). Positive Accounting