Mampukah Financial Performance Memoderasi Defered Tax dan Ukuran Perusahaan terhadap Penghindaran Pajak
DOI:
https://doi.org/10.37481/sjr.v8i2.1106Keywords:
Financial Performance, Deferred Tax, Company Size, Tax Avoidance, Panel Data RegressionAbstract
This study addresses the critical need to understand how financial performance influences the relationship between deferred tax, company size, and tax avoidance, particularly within the manufacturing sector of the Indonesia Stock Exchange. By employing a quantitative research design with an associative approach, this research utilizes secondary data collected from selected manufacturing firms over a four-year period. The panel data regression analysis, conducted using Eviews version 12, allows for an in-depth examination of these dynamics. Findings reveal that financial performance plays a significant moderating role in the impact of deferred tax on tax avoidance, suggesting that stronger financial health can influence corporate tax strategies related to deferred tax. However, financial performance does not appear to alter the relationship between company size and tax avoidance, indicating that size-related tax behaviors operate independently of a firm’s financial condition. These insights provide valuable implications for policymakers and corporate managers by highlighting the importance of financial performance in shaping tax practices related to deferred tax, while also suggesting that company size remains a consistent factor regardless of financial strength. Understanding these nuances aids in designing more effective regulatory frameworks and corporate governance policies aimed at minimizing tax avoidance behaviors in emerging markets. This study contributes to the broader discussion on corporate taxation by clarifying the conditional effects of financial metrics on tax-related decisions.
References
Amari, R. O. (2023). Pengaruh Transfer Pricing, Koneksi Politik, Leverage, Dan Pajak Tangguhan Terhadap Penghindaran Pajak. 31–41.
Annisa, M. L., Kertarajasa, A. Y., Hamzah, R. S., Gozali, E. O. D., & Sitepu, C. D. S. (2023). The Analysis Of Influence Growth Sales And Fixed Asset Intensity On Tax Avoidance. Enrichment: Journal Of Management, 13(2), 1595–1605.
Apriliana, S., & Chasanah, A. N. (2024). Peran Profit Perusahaan Sektor Industri Barang Konsumsi Dalam Mendukung Penghindaran Pajak (Tax Avoidance) Di Indonesia. Jurnal Simki Economic, 7(1), 144–155. Https://Doi.Org/10.29407/Jse.V7i1.540
Ardiles, M. (2023). The Effect Of Transfer Pricing, Thin Capitalization And Foreign Ownership On Tax Avoidance. International Journal Of Management Studies And Social Science Research, 05(05), 213–219.
Azzahra, A., & Triyono. (2024). Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Intensitas Aset Tetap Terhadap Tax Avoidance?: Komite Audit Sebagai Variabel Moderasi. Economics And Digital Business Review, 5(2), 310–324.
Balit Aplasi, T. S., Rida Prihatni, & Hafifah Nasution. (2023). Pengaruh Pengungkapan Corporate Social Resposibility Dan Intellectual Capital Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Moderasi. Jurnal Akuntansi, Perpajakan Dan Auditing, 4(2), 401–421. Https://Doi.Org/10.21009/Japa.0402.06
Darma, S. S., & Afrilia, M. (2024). Pengaruh Intensitas Aset Tetap Dan Ukuran Perusahaan Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Sektor Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018 – 2022). Realible Accounting Journal, 3(2), 116–133.
Ginting, S., & Machdar, N. M. (2023). Pengaruh Harga Transfer Dan Transaksi Hubungan Istimewa Terhadap Penghindaran Pajak Dengan Profitabilitas Sebagai Variabel Moderasi Pada Perusahaan Infrastruktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2021. Jurnal Mutiara Ilmu Akuntansi, 1(2), 185–203. Https://Ejurnal.Stie-Trianandra.Ac.Id/Index.Php/Jumia/Article/View/1236
Hayati, D., & Ajimat, A. (2022). Pengaruh Sales Growth, Intensitas Aset Tetap Dan Corporate Governance Terhadap Tax Avoidance. Jurnal Disrupsi Bisnis, 5(1), 60. Https://Doi.Org/10.32493/Drb.V5i1.17872
Hondro, K. L., & Sembiring, E. A. (2024). Pengaruh Intensitas Aset Tetap , Pertumbuhan Penjualan , Dan Pajak Tangguhan Terhadap Penghindaran Pajak Pada Perusahaan Sub Sektor Perdagangan Eceran Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022. Management, Accounting, Islamic Banking And Islamic Economic Journal, 2(1), 201–217.
Johnson, M., & Petrin, T. (2017). The role of deferred tax in corporate tax avoidance. Journal of Accounting Research, 55(3), 645-672.
Lee, S., & Park, H. (2019). Factors influencing corporate tax avoidance: Evidence from deferred tax liabilities. International Journal of Accounting Studies, 54(2), 210-235.
Mahdiana, M. Q., & Amin, M. N. (2020). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Dan Sales Growth Terhadap Tax Avoidance. Jurnal Akuntansi Trisakti, 7(1), 127–138. Https://Doi.Org/10.25105/Jat.V7i1.6289
Manik, J., & Darmansyah, D. (2022). Determinan Penghindaran Pajak Dengan Profitabilitas Sebagai Pemoderasi Pada Perusahaan Manufaktur. Jurnal Riset Akuntansi & Perpajakan (Jrap), 9(02), 146–158. Https://Doi.Org/10.35838/Jrap.2022.009.02.12
Matanari, E., & Sudjiman, P. E. (2022). Pengaruh Profitabilitas Terhadap Penghindaran Pajak Padaperusahaanmanufaktur Sub-Sektormakanan Dan Minumanyang Terdaftar Di Bei 2018-2020. Universitas Advent Indonesia, 3(10), 1–11.
Nguyen, T. T., & Nguyen, H. T. (2021). Firm size and tax avoidance: Evidence from emerging markets. International Journal of Finance & Economics, 26(3), 4203-4218.
Niandari, N., & Novelia, F. (2022). Profitabilitas, Leverage, Inventory Intensity Ratio Dan Praktik Penghindaran Pajak. Owner: Riset & Jurnal Akuntansi, 6(3), 2304–2314. Https://Doi.Org/10.33395/Owner.V6i3.911
Noviyani, E., & Muid, D. (2019). Pengaruh Return On Assets, Leverage, Ukuran Perusahaan, Intensitas Aset Tetap, Dan Kepemilikan Institusional Terhadap Penghindaran Pajak. Diponegoro Journal Of Accounting, 8(3), 1–11.
Panjaitan, T. T., & Simbolon, R. (2022). Pengaruh Aktiva Pajak Tangguhan Dan Beban Pajak Tangguhan Terhadap Penghindaran Pajak Pada Perusahaan Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2019 – 2021. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (Mea), 6(3), 195–206. Https://Doi.Org/10.31955/Mea.V6i3.2331
Pertiwi, S. D., & Purwasih, D. (2023). Pengaruh Ukuran Perusahaan, Intensitas Aset Tetap Terhadap Penghindaran Pajak Dengan Pertumbuhan Penjualan Sebagai Variabel Moderasi. Jurnal Revenue: Jurnal Akuntansi, 3(2), 477–487.
Pramitasari, D., & Rusdiyanto. (2022). Konsep Kepatuhan Pelaporan Wajib Pajak Dengan Media E-Spt. 207, 157.
Prasetyo, A. T., & Muttaqin, I. (2023). Pengaruh Intensitas Aset Tetap, Konservatisme Akuntansi, Pertumbuhan Penjualan Terhadap Penghindaran Pajak (Tax Avoidance). Jabko: Jurnal Akuntansi Dan Bisnis Kontemporer, 3(2), 127. Http://Jabko.Upstegal.Ac.Id/Index.Php/Jabko
Priskila, N., Yuni, S., Fransiska, C., Asi, O. Y., Diarsyad, I., & Christian, I. (2023). Pengaruh Capital Intensity Dan Institusional Ownership Terhadap Tax Avoidance Dengan Profitabilitas Sebagai Pemoderasi. Jurnal Manajemen Riset Inovasi (Mri), 1(4), 172–190. Https://Doi.Org/10.55606/Mri.V1i4.1840
Purwitaningsari, A. I., & Fidiana. (2021). Pengaruh Mekanisme Corporate Governance Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Moderasi. Jurnal Ilmu Dan Riset Akuntansi, 10(3), 1–18.
Putra, I. K. E., & Sari, N. M. (2023). The influence of company size on tax avoidance: Empirical evidence from Indonesian manufacturing firms. Journal of Contemporary Accounting & Economics, 19(1), 100456.
Risa, A. D. (2022). Pengaruh Capital Intensity Dan Inventory Intensity Terhadap Tax Avoidance Dikaji Dalam Perspektif Ekonomi Islam (Studi Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Daftar Efek Syariah (Des) Tahun 2017-2021). Uin Raden Intan Lampung, 1(1), 1–125.
Safitri, K. A., & Muid, D. (2020). Pengaruh Pengungkapan Corporate Socialresponsibility, Profitabilitas, Leverage, Capitalintensity Dan Ukuran Perusahaan Terhadap Taxavoidance (Studi Empiris Pada Perusahaan Manufaktur Yangterdaftar Di Bursa Efek Indonesia Periode 2016-2018). Diponegoro Journal Of Accounting, 9(4), 1–11.
Sayati, A. B., Evana, E., & Dharma, F. (2023). The Effect Of Transfer Pricing, Political Connection, Leverage, And Deferred Tax On Tax Avoidance. International Journal Of Economics, Business And Innovation Research, 2(4), 325–339.
Somopawiro, D. L., Sudjiman, L. S., Maruli, R. S., & Indonesia, U. A. (2024). The Effect Of Deferred Tax And Debt Level On Tax Avoidance In Companies Listed On The Sri-Kehati Index 2021-2023. 7, 5802–5818.
Sz, I. M., Komalasari, A., Evana, E., & Syafiz, K. S. (2024). Pengaruh Transfer Pricing , Pajak Tangguhan Dan Pinjaman Antar Perusahaan Afiliasi Terhadap Tax Avoidance. 2(2).
Tazshiro, N. J., Kohongia, A. F. E., Mardiana, O., & Dwianika, A. (2023). Pengaruh Intensitas Aset Tetap Dan Likuiditas Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur. Jurnal Akuntan Publik, 1(2), 175–189.
Tunnisa, S. L., Pahala, I., & Yusuf, M. (2024). Analisis Pengaruh Profitabilitas, Intensitas Aset Tetap, Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak. Riset Ilmu Akuntansi, 3(1), 112–128.
Veronica, E., & Kurnia. (2021). The Effect Of Deferred Tax Expense, Sales Growth, Risk Corporation, And Business Strategy On Tax Avoidance (Case Study On Consumer Goods Companies Listed In Indonesian Stock Exchange On 2014-2019). E-Proceeding Of Management, 8(1), 86–93.
Zulva, A. Z. (2018). Pengaruh Karakteristik Perusahaan Dan Pengungkapan Corporate Social Responsibility Terhadap Return Saham Syariah (Studi Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index (Jii) Periode Tahun 2014-2016)
