Pengaruh Kepemilikan Institusional dan Profitabilitas Terhadap Agresivitas Pajak

Risma Cahyaning Tristiyanto, Anggita Langgeng Wijaya, Richo Diana Aviyanti

Abstract


This research aims to determine and analyze the influence of Institutional Ownership and Profitability on Tax Aggressiveness. The population in this research is 271 manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2022 period. Samples were taken using a purposive sampling technique totaling 85 companies with a total sample of 340 manufacturing companies. The data analysis method used in this research uses multiple regression analysis in SPSS version 25. The results of this research show that (1) Institutional ownership has no effect on tax aggressiveness, (2) Profitability has an effect on tax aggressiveness.

Keywords: International Ownership, Profitability, Tax Aggressiveness.


Full Text:

PDF

References


Afdhal, R., & Adiwibowo, A. S. (2023). Pengaruh kepemilikan institusional, kepemilikan manajerial, dan ukuran dewan komisaris terhadap agresivitas pajak perusahaan. Diponegoro Journal of Accounting, 12(4), 1–13.

Andhari, P. A. S., & Sukartha, I. M. (2020). Pengaruh Pengungkapan Corporate Social Responsibility, Profitabilitas, Inventory Intensity, Capital Intensity Dan Leverage Pada Agresivitas Pajak. E-Jurnal Akuntansi Universitas Udayana, 18(3), 2115–2142.

Boussaidi, A., & Hamed-Sidhom, M. (2021). Board’s Characteristics, Ownership’s Nature and Corporate Tax Aggressiveness: New Evidence From The Tunisian Context. EuroMed Journal of Business, 16(4), 487–511. https://doi.org/10.1108/EMJB-04-2020-0030

Candra Dewi, I. (2022). Analisis Profitabilitas dan Leverage Terhadap Agresivitas Pajak : Pengungkapan CSR sebagai Variabel moderasi. Jurnal Sosial Ekonomi Bisnis, 2(1), 38–49. https://doi.org/10.55587/jseb.v2i1.32

Cunha, J. V. A. da, Ferreira, C. de O., Carvalho, L. de F., & Carvalho, O. A. de. (2024). Tax Aggressiveness in a Scenario of Economic Crisis and Financial Difficulty: An Analysis of Companies Listed on B3. Revista Ambiente Contabil - Universidade Federal Do Rio Grande Do Norte - ISSN 2176-9036, 16(2), 96–116. https://doi.org/10.21680/2176-9036.2024v16n2id36717

Febrilyantri, C. (2020). Pengaruh Earnings Management, Profitabilitas dan Size terhadap Agresivitas Pajak. Jurnal Akuntansi, 4(2), 140–154.

Fitriani, R. A., & Indrati, M. (2023). The Influence of Capital Intensity, Inventory Intensity, and Profitability on Tax Aggressiveness with Debt Levels as a Moderating Variable. Ilomata International Journal of Tax and Accounting, 4(2), 145–163. https://doi.org/10.52728/ijtc.v4i2.678

Francis, B. B., Sun, X., Weng, C.-H., & Wu, Q. (2022). Managerial Ability and Tax Aggressiveness. China Accounting and Finance Review, 24(1), 53–75. https://doi.org/10.1108/cafr-02-2022-0002

Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Badan Penerbit Universitas Diponegoro.

Guedrib, M., Amri, K., & Mrad, F. W. Ben. (2023). The Impact of Internal and External Corporate Governance Mechanisms on Tax Aggressiveness: Evidence From Tunisia. Journal of Accounting in Emerging Economies, 13(1), 43–68. https://doi.org/10.1108/JAEE-01-2021-0019

Herlinda, A. R., & Rahmawati, M. I. (2021). Pengaruh Profitabilitas, Likuiditas, Leverage Dan Ukuran Perusahaan Terhadap Agresivitas Pajak. Jurnal Ilmu Dan Riset Akuntansi, 10(1), 1–18.

Jensen, C. M., & Meckling, W. H. (1976). Theory Of The Firm : Managerial Behavior, Agency Costs And Ownership Structure. Jurnal of Financial Economics, 3(1), 305–360. https://doi.org/10.1177/0018726718812602

Khan, M. A., & Nuryanah, S. (2023). Combating Tax Aggressiveness: Evidence from Indonesia’s Tax Amnesty Program. Cogent Economics and Finance, 11(2), 1–17. https://doi.org/10.1080/23322039.2023.2229177

Lawal, L., Suleiman, M., Adisa, A. o., & Mohammed, A. (2020). Institutional Ownership, Gender Board Diversification and Corporate Tax Aggressiveness: Evidence From Conglomerates Companies in Nigeria. 3rd CITN Annual International Academic Conference, 617, 1–15.

Magfira, D., & Murtanto, M. (2021). The Effect of Corporate Governance, Company Size and Profitability on Corporate Tax Aggressiveness. Jurnal Akuntansi Trisakti, 8(1), 109–122.

Mongia, R., & Singh, N. P. (2023). Tax Aggressiveness : Perceptions of Tax Practitioners & Professionals. Journal of Commerce and Business Studies, 10(2), 91–109.

Murwani, M. C. I. (2023). Pengaruh Corporate Social Responsibility, Leverage, Profitabilitas dan Ukuran Perusahaan Terhadap Agresivitas Pajak (Studi Empiris pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022). Jurnal Akuntansi, 2 Nomor 2, 1–15.

Mutia, F. Y., Dewi, R. R., & Siddi, P. (2021). The Dimension of Tax Aggressiveness Seen from Company Size and Capital Intensity (Case Study of Manufacturing Companies in the Consumer Goods Industry Sector Listed on the IDX). JAE: Jurnal Akuntansi Dan Ekonomi, 6(1), 122–130. https://doi.org/10.29407/jae.v6i1.14066

Prastyatini, S. L. Y., & Trivita, M. Y. (2023). Pengaruh Capital Intensity, Kepemilikan Institusional dan Ukuran Perusahaan Terhadap Agresivitas Pajak. Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah, 5(3), 943–959. https://doi.org/10.47467/alkharaj.v5i3.1419

Qawqzeh, H. K. (2023). The Effect of Ownership Structure on Tax Avoidance With Audit Quality as a Moderating Variable: Evidence From The Ailing Economics. Journal of Financial Reporting and Accounting, 5(2), 1–26. https://doi.org/10.1108/JFRA-03-2023-0122

Rennath, B. E., & Trisnawati, E. (2023). Pengaruh Kepemilikan Institusional dan Pengungkapan Tata Kelola Perusahaan Terhadap Agresivitas Pajak. Jurnal Multiparadigma Akuntansi, V(1), 423–434.

Rusli, Y. M. (2021). Agresivitas Perpajakan Perusahaan Pada Masa Pandemi Covid-19 Di Negara Indonesia Dan Malaysia Yang Dimoderasi Oleh Kinerja Kuangan Perusahaan. Jurnal Analisa Akuntansi Dan Perpajakan, 5(2), 176–195. https://doi.org/10.25139/jaap.v5i2.4213

Setiowati, D. I., Amah, N., & Ubaidillah, M. (2021). Pengaruh Ukuran Perusahaan Dan Profitabilitas Terhadap Agresivitas Pajak Dengan Manajemen Laba Sebagai Variabel Moderasi. Seminar Inovasi Manajemen Bisnis Dan Akuntansi 3, 3(1), 1–23.

Setyoningrum, D., & Zulaikha, Z. (2019). Pengaruh corporate social responsibility, ukuran perusahaan, leverage, dan struktur kepemilikan terhadap agresivitas pajak. Diponegoro Journal of Accounting, 8(3), 1–15. http://ejournal-s1.undip.ac.id/index.php/accounting

Shinta, S., & Sihono, A. (2023). Pengaruh Profitabilitas, Ukuran Perusahaan, Tingkat Utang dan Kualitas Audit Terhadap Agresivitas Pajak. Jurnal Ekonomi Bisnis Dan Manajemen, 1(4), 210–222. https://doi.org/10.59024/jise.v1i4.407

Sinebe, M. T. (2024). Corporate Governance and Tax Aggresiveness : The Role of Internal Stakeholders in IN Tax Planning Strategies. Salem Journal of Business & Economy, 10(1), 1–11.

Suhartonoputri, I. A., & Mahmudi. (2022). Pengaruh Struktur Kepemilikan Terhadap Agresivitas Pajak. Proceeding Of National Conference On Accounting & Finance, 4(1), 346–355. https://doi.org/10.20885/ncaf.vol4.art43

Winarsih, Amah, N., & Sudrajat, M. A. (2019). Pengaruh Pofitabilitas, Likuiditas dan Leverage Terhadap Agresivitas Pajak (Studi Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2014-2017). Seminar Inovasi Manajemen, Bisnis Dan Akuntansi (SIMBA), 2(2), 407–419.


Refbacks

  • There are currently no refbacks.


 

 

 

 

 

 

 

Editorial Office:

Universitas PGRI Madiun

Kampus 3 Lantai 2

Fakultas Ekonomi dan Bisnis

Jl. Auri no. 14-16 Madiun