Determinan Tax Avoidance Perusahaan Manufaktur di Indonesia
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Abstract
ABSTRACT
This study was conducted with the aim to analyze the effect of profitability, leverage, capital intensity, inventory intensity, and liquidity to tax avoidance. Samples of research are 330 data of manufacturing companies listed on Indonesia Stock Exchange 2011-2015. The results showed that profitability, capital intensity and inventory intensity are the determinants of tax avoidance while leverage and liquidity have no significant effect on tax avoidance. Nevertheless, the result of this research is still not optimal due to the limited of research object and the number of independent variables used and the ETR variable is still not accurate if used as a proxy to measure tax avoidance. Therefore for future research is suggested to expand the sample and increase the number of independent variables and use CTTOR variable as a proxy to measure tax avoidance so that the expected results of research becomes more optimal.
ABSTRAK
Penelitian ini dilakukan dengan tujuan untuk menganalisis pengaruh profitabilitas, leverage, capital intensity, inventory intensity, dan likuiditas terhadap tax avoidance. Sampel penelitian sebanyak 330 data perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011-2015. Hasil penelitian menunjukan bahwa profitabilitas, capital intensity dan inventory intensity merupakan determinan tax avoidance sedangkan leverage dan likuiditas tidak berpengaruh signifikan terhadap tax avoidance. Namun demikian hasil penelitian ini masih belum optimal dikarenakan terbatasnya objek penelitian dan jumlah variable independen yang digunakan serta variable ETR dinilai masih belum tepat apabila digunakan sebagai proksi untuk mengukur tax avoidance. Oleh karena itu untuk penelitian yang akan datang disarankan untuk memperluas sampel dan menambah jumlah variable independen serta menggunakan variable CTTOR sebagai proksi untuk mengukur tax avoidance sehingga diharapkan hasil penelitian menjadi lebih optimal.
JEL Classification: H26, G31
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