Corporate Tax Aggressiveness in IDX Retail Firms: Effects of Profitability, Capital, Inventory, Sales Growth, and CSR
Bilah Samping Artikel
Isi Artikel Utama
Abstrak
This study investigates the influence of Profitability, Capital Intensity, Inventory Intensity, Sales Growth, and Corporate Social Responsibility (CSR) on Tax Aggressiveness among retail subsector firms listed on the Indonesia Stock Exchange (IDX) over the period 2019–2023. A total of 10 retail companies were selected as the research sample, with data obtained from audited annual financial reports published during the study period. The research adopts a quantitative approach using multiple linear regression analysis to examine both partial and simultaneous effects of the independent variables on tax aggressiveness. The findings reveal that Profitability has a positive and statistically significant impact on tax aggressiveness, indicating that more profitable firms are more likely to engage in tax avoidance strategies. In contrast, Capital Intensity, Inventory Intensity, and CSR do not exhibit significant effects, suggesting these factors are less influential in shaping tax planning behavior. Sales Growth, however, shows a significant positive effect, implying that firms with higher sales growth are more inclined toward tax aggressiveness. Simultaneously, all independent variables collectively exert a significant effect on tax aggressiveness. These results contribute to the literature on corporate tax behavior and may serve as input for fiscal policymakers, investors, and academics in identifying key determinants of tax planning within the retail sector in emerging markets.
Unduhan
Rincian Artikel
Artikel ini berlisensi Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
The authors submitting a manuscript do so with the understanding that if accepted for publication, the copyright of the article shall be assigned to the PEARL Journal, LPPM Universitas Buddhi Dharma as the publisher of the journal.
Copyright encompasses exclusive rights to reproduce and deliver the article in all forms and media, including reprints, photographs, microfilms, and any other similar reproductions, as well as translations. The reproduction of any part of this journal, its storage in databases, and its transmission by any form or media, such as electronic, electrostatic and mechanical copies, photocopies, recordings, magnetic media, etc., will be allowed only with written permission from the PEARL Journal.
The PEARL Journal, the editors, and the advisory editorial board make every effort to ensure that no incorrect or misleading data, opinions, or statements are published in the journal. In any case, the contents of the articles and advertisements published in the PEARL Journal, LPPM Universitas Buddhi Dharma, are the sole and exclusive responsibility of their respective authors and advertisers.
Referensi
Afrina, I., Abbas, D. S., Hidayat, I., & Mubbarok, A. Z. (2022). PENGARUH PROFITABILITAS, KOMISARIS INDEPENDEN, CAPITAL INTENSITY DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK. Jurnal Riset Ilmu Akuntansi, 1(4), 71–91. https://doi.org/10.55606/jurnalrisetilmuakuntansi.v1i4.112
Andhari, P. A. S., & Sukartha, I. M. (2017). Pengaruh Pengungkapan Corporate Social Responsibility, Profitabilitas, Inventory Intensity, Capital Intensity dan Leverage Pada Agresivitas Pajak. E-Jurnal Akuntansi Universitas Udayana, 18.3(2017), 2115–2142.
Ann, S., & Manurung, A. H. (2019). The Influence of Liquidity,Profitability,Intensity Inventory,Related Party Debt,And Company Size To Aggressive Tax Rate. Archives of Business Research, 7(3), 105–115. https://doi.org/10.14738/abr.73.6319
Apriyadi, R., & Syahputra, A. (2024). Pengaruh Komisaris Independen, Intensitas Modal dan Sales Growth terhadap Agresivitas Pajak: Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2018-2022. AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis, 4(2), 439–452. https://doi.org/10.37481/jmeb.v4i2.737
Cahyo, M. K., & Napisah. (2023). Pengaruh Intensitas Modal, Pertumbuhan Penjualan, Ukuran Perusahaan Dan Corporate Governance Terhadap Penghindaran Pajak. JURNAL REVENUE: Jurnal Ilmiah Akuntansi, 4(1), 14–32.
Herlinda, A. R., & Rahmawati, M. I. (2021). Pengaruh Profitabilitas, Likuiditas, Leverage Dan Ukuran Perusahaan Terhadap Agresivitas Pajak. Ilmu Dan Riset Akuntansi, 10, 18.
Indriyani, N., & Mahpudin, E. (2024). Pengaruh Leverage , Likuiditas , Dan Profitabilitas Terhadap Agresivitas Pajak ( Studi Empiris pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 ). INNOVATIVE: Journal Of Social Science Research, 4(5), 1575–1585.
Indriyani, P., & Trisni, S. (2021). The Role Of Independent Commissioners In Moderating The Effect Of Transfer Pricing, Capital Intensity And Profitability Towards Tax Aggressivity. Indonesian Management and Accounting Research, 9(3), 208–214. https://doi.org/10.25105/imar.v19i2.7561
Kadek Ari Adnyani, N., & Bagus Putra Astika, I. (2019). Pengaruh Profitabilitas, Capital Intensity, dan Ukuran Perusahaan Pada Tax Aggressive. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 6, 594. https://doi.org/10.24843/EEB.2019.v08.i06.p04
Kurniawati, E. (2019). PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LIKUIDITAS, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK. Jurnal Profita, 12(3), 408. https://doi.org/10.22441/profita.2019.v12.03.004
Leksono, A. W., Albertus, S. S., & Vhalery, R. (2019). Pengaruh Ukuran Perusahaan Dan Profitabilitas Terhadap Agresivitas Pajak Pada Perusahaan Manufaktur Yang Listing Di Bei Periode Tahun 2013–2017. Journal of Applied Business and Economic, 5(4), 301–314.
Liviani, R., & Rachman, Y. T. (2021). The influence of leverage, sales growth, and dividend policy on company value. International Journal of Financial, Accounting, and Management, 3(2), 165–178. https://doi.org/10.35912/ijfam.v3i2.189
Maulidah, H. A., & Prastiwi, D. (2019). Pengaruh CSR, Intensitas Modal, Dan Persaingan Usaha Terhadap Agresivitas Pajak Perusahaan. AKUNESA: Jurnal Akuntansi Unesa, 8(1).
Merkusiwati, N. K. L. A., & Eka Damayanthi, I. G. A. (2019). Pengaruh Pengungkapan CSR, Karakter Eksekutif, Profitabilitas, Dan Investasi Aktiva Tetap Terhadap Penghindaran Pajak. E-Jurnal Akuntansi, 29(2), 833. https://doi.org/10.24843/EJA.2019.v29.i02.p26
Oktaviani, R. M., Pratiwi, Y. E., Sunarto, S., & Jannah, A. (2021). Pengaruh Leverage, Earning Management, Capital Intensity, dan Inventory Intensity Terhadap Agresivitas Pajak Pada Perusahaan Manufaktur di Indonesia. Journal of Asian Finance, Economics and Business, 8(7), 501–508. https://doi.org/10.13106/jafeb.2021.vol8.no7.0501
Pangestu, A., & Herijawati, E. (2023). Pengaruh Transfer Pricing, Intensitas Persediaan, Total Asset Turnover, dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022. Prosiding: Ekonomi Dan Bisnis, 3(2).
Pasaribu, D. M., & Mulyani, S. D. (2019). Pengaruh Leverage dan Liquidity Terhadap Tax Avoidance Dengan Inventory Intensity Sebagai Variabel Moderasi. Jurnal Akuntansi Maranatha, 11(2), 211–217. https://doi.org/10.28932/jam.v11i2.1996
Prasetyo, A., & Wulandari, S. (2021). Capital Intensity, Leverage, Return on Asset, dan Ukuran Perusahaan Terhadap Agresivitas Pajak. Jurnal Akuntansi, 13, 134–147. https://doi.org/10.28932/jam.v13i1.3519
Setyoningrum, D., & Zulaikha. (2019). Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Leverage, dan Struktur Kepemilikan terhadap Agresivitas Pajak. Diponegoro Journal of Accounting, 8(3), 1–15.
Sugeng, S., Prasetyo, E., & Zaman, B. (2020). Does capital intensity, inventory intensity, firm size, firm risk, and political connections affect tax aggressiveness? JEMA: Jurnal Ilmiah Bidang Akuntansi Dan Manajemen, 17(1), 78. https://doi.org/10.31106/jema.v17i1.3609
Sumantri, F. A., Kusnawan, A., & Anggraeni, R. D. (2022). The Effect Of Capital Intensity, Sales Growth, Leverage On Tax Avoidance And Profitability As Moderators. Primanomics: Jurnal Ekonomi & Bisnis, 20(1), 36-53 https://doi.org/10.31253/pe.v20i1.861
Susanti, D., & Satyawan, M. D. (2020). Pengaruh Advertising Intensity, Inventory Intensity, Dan Sales Growth Terhadap Agresivitas Pajak. AKUNESA: Jurnal Akuntansi Unesa, 9(1), 1–8.
Syafrizal, & Sugiyanto. (2022). Pengaruh capital intensity, intensitas persediaan, dan leverage terhadap agresivitas pajak. Scientific Journal of Reflection: Economic, Accounting, Management and Business, 5(3), 829–842.
Wardani, D. K., & Baljanan, D. M. F. (2022). PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI. Juremi: Jurnal Riset Ekonomi, 2(1), 31-36. https://doi.org/10.53625/juremi.v2i1.2199
Yasin, M., Rimawan, M., & Huda, N. (2022). Pengaruh Sales Growth Dan Firm Size Terhadap Nilai Perusahaan Pada Pt Mayora Indah Tbk. Journal Transformation of Mandalika, 3(2), 5-18.
Abstract views: 378
/ 
PDF downloads: 249