Komisaris Independen sebagai Pemoderasi Pengaruh Intensitas Modal dan Biaya Utang terhadap Agresivitas Pajak
Abstract views: 1100 | PDF downloads: 964
Abstract
ABSTRACT
This reseacrh to determine the direct and indirect effects of Capital Intensity and Cost of Debt mediated by Tax Aggressiveness on Independent Commissioners. The type of research used is descriptive quantitative research. Collecting data through literature study and documentation study through reports downloaded through the website on the Indonesia Stock Exchange using proposive sampling technique. The sample in this study amounted to 13 companies. The data analysis method used is data analysis through E-views 9 software. The results of this study indicate that capital intensity has a positive and significant effect on tax aggressiveness, the cost of debt does not significantly affect tax aggressiveness, independent commissioners cannot moderate or weaken the relationship between capital intensity and aggressiveness. tax. Meanwhile, independent commissioners can moderate or strengthen the relationship between the cost of debt and tax aggressiveness.
ABSTRAK
Penelitian ini bertujuan untuk mengetahui pengaruh langsung dan tidak langsung dari Intensitas Modal dan Biaya Utang yang dimediasi oleh tindakan Agresivitas Pajak terhadap Komisaris Independen. Jenis penelitian yang digunakan adalah penelitian kuantitatif deskriptif. Pengumpulan data melalui studi pustaka dan studi dokumentasi melalui laporan yang diunduh melalui website di Bursa Efek Indonesia dengan menggunakan teknik proposive sampling. Sampel dalam penelitian ini berjumlah 13 perusahaan. Metode analisis data yang digunakan analisis data melalui software E-views 9. Hasil dari penelitian ini menunjukkan Intensitas modal berpengaruh positif dan signifikan terhadap agresivitas pajak, biaya utang tidak berpengaruh signifikan terhadap agresivitas pajak, komisaris independen tidak dapat memoderasi atau memperlemah hubungan intensitas modal terhadap agresivitas pajak. Sedangkan komisarisi independen dapat memoderasi atau memperkuat hubungan biaya utang terhadap agresivitas pajak.
References
Aderia, M. (2019). Pengaruh Capital Intensity, Inventory intensity dan Komisaris independen terhadap Agresivitas Pajak pada Perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek indonesia periode 2013-2017. Skripsi. Universitas Sriwijaya. Palembang.
Arianti, B. F. (2019). Pengaruh Pengungkapan Sukarela, Penghidaran Pajak dan Corporate Governace terhadap Biaya Hutang. Journal of Economic and Management Scienties, 2(1), 14–29.
Arianti, B. F. (2020). The Effect of Independent Commissioner’s Moderation of CSR and Institutional Ownership on Tax Avoidance. Jabe (Journal of Accounting and Business Education), 4(2), 98. https://doi.org/10.26675/jabe.v4i2.8271
Ariyani, P., Lestari, S., Pratomo, D., & Asalam, A. G. (2019). Pengaruh Koneksi Politik dan Capital Intensity Terhadap Agresivitas Pajak. Jurnal ASET (Akuntansi Riset), 11(1), 41–54. https://doi.org/10.17509/jaset.v11i1.15772
Ayem, S., & Setyadi, A. (2019). Pengaruh Profitabilitas , Ukuran Perusahaan, Komite Audit Dan Capital Intensity Terhadap Agresivitas Pajak ( Studi Pada Perusahaan Perbankan Yang Terdaftar di BEI Periode Tahun 2013. Jurnal Akuntansi Pajak Dewantara, 1(2), 228–241. https://doi.org/10.24964/japd.v1i1.905
Darsani, P. A., & Sukartha, I. M. (2021). The Effect of Institutional Ownership, Profitability, Leverage and Capital Intensity Ratio on Tax Avoidance. American Journal of Humanities and Social Sciences Research (AJHSSR), 5(1), 13–22. https://www.ajhssr.com/wp-content/uploads/2021/01/C215011322.pdf
Dwi Sandra, M. Y., & Anwar, A. S. H. (2018). Pengaruh Corporate Social Responsibility Dan Capital Intensity Terhadap Penghindaran Pajak. Jurnal Akademi Akuntansi, 1(1), 1–8. https://doi.org/10.22219/jaa.v1i1.6947
Eksandy, A. (2014). Pengaruh komisaris independen, komite audit, dan kualitas audit terhadap penghindaran pajak ( Studi Empiris Pada Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia Periode 2010-2014 ). Competitive, 1(1), 1–20.
Hazir, Cagri Aksoy. (2019). Determinants Of Effective Tax Rate In Turkey. Journal of Research in Business 4(1):35–45
Kalbuana, N., Solihin, S., Saptono, S., Yohana, Y., & Yanti, D. R. (2020). The Influence of Capital Intensity, Firm Size, and Leverage on Tax Avoidance on Companies Registered in Jakarta Islamic Index (JII) Period 2015-2019. International Journal of Economics, Business and Accounting Research (IJEBAR), 4(3), 272–278. https://jurnal.stie-aas.ac.id/index.php/IJEBAR/article/view/1330/727
Maulana, M., Marwa, T., & Wahyudi, T. (2018). The Effect of Transfer Pricing, Capital Intensity and Financial Distress on Tax Avoidance with Firm Size as Moderating Variables. Modern Economics, 11(1), 122–128. https://doi.org/10.31521/modecon.v11(2018)-20
Muliawati, I. A. P. Y., & Karyada, P. F. (2020). Pengaruh leverage dan capital intensity terhadap agresivitas pajak dengan komisaris independen sebagai variabel pemoderasi. Hita Akuntansi Dan Keuangan, 495–524.
Muzakki, Muadz Rizki & Darsono. (2015). Pengaruh Corporate Social Responsibility Dan Capital Intensity Terhadap Penghindaran Pajak. Diponegoro Journal Of Accounting 4(3):1–8.
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.
Putri, V. R. (2020). Berpengaruhkah Asset intensity dan Debt Policy terhadap penghindaran pajak. Jurnal Akuntansi Keuangan Dan Bisnis, 13(2), 118–125. http://repository.ibs.ac.id/1878/
Rahmadi, Z. T., & Suharti, E. (2018). Pengaruh Capital Intensity dan Leverage Terhadap Agresivitas Pajak pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia ( BEI ) Periode 2014-2018. Skripsi. Sekolah Tinggi Ilmu Ekonomi. Batam
Savitri, D. A. M., & Rahmwati, I. N. (2017). Pengaruh leverage, intensitas persediaan, intensitas aset tetap, dan profitabilitas terhadap agresivitas pajak. Jurnal Ilmu Manajemen Dan Akuntansi Terapan, 8(November), 64–79.
Suyanto, K. D., & Supramono. (2012). Likuiditas, leverage , komisaris independen, dan manajemen laba terhadap agresivitas pajak perusahaan. Jurnal Keuangan Dan Perbankan, 16(2), 167–177.
Wulansari, T. A., Titisari, K. H., & Nurlaela, S. (2020). Pengaruh leverage , intensitas persediaan, aset tetap, ukuran perusahaan, komisaris independen terhadap agresivitas pajak. Jurnal Akuntansi & Ekonomi, 5(1), 69–76.
Copyright (c) 2021 Baiq Fitri Arianti
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the works authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journals published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
