The effect of leverage, profitability, company size, proportion of institutional ownership, and corporate social responsibility on tax planning
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Published:
Aug 30, 2024
Keywords:
Company Size, Corporate Social Responsibility, Leverage, Profitability, Proportion of institutional Ownership, Tax Planning
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Economy
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Abstract
The study aims to test and analyze the impact of leverage, Profitability, Corporate size, Proportion of institutional ownership, and Corporate social responsibility on Tax planning on companies in the basic industrial and chemical sectors listed on the Indonesian Stock Exchange in 2018-2022. The total population in this study is 73 companies in the basic and chemical industries sectors. The sampling technique in this study uses purposive sampling based on certain criteria, so samples obtained as much as 245 observation data from 49 companies. The data used in this study is secondary data. The data analysis technique used to analyze this study is a logistical regression test. The results show that leverage and corporate social responsibility hurt tax planning. Profitability has a positive impact on tax planning. As well as the company size and the proportion of institutional ownership do not influence tax planning
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How to Cite
Br Haloho, Y. W. Y. . and Rahmadhani, S. . (2024) “The effect of leverage, profitability, company size, proportion of institutional ownership, and corporate social responsibility on tax planning”, Jurnal Mantik, 8(2), pp. 986-996. doi: 10.35335/mantik.v8i2.5405.
References
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Lewar, Leo Nardus Rowa, & Fadjarenie, Agustin. (2022). The Effect of Tax Planning, Income Smoothing, And Capital Structure on Company Value with Good Corporate Governance as Moderating Variables (Empirical Study on Infrastructure, Utilities and Transportation Sector Companies Listed in IDX Period 2016–2019). Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 5(3).
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Bramasta, Rayza Yonivan, & Budiasih, Yanti. (2021). The Effect Of Profitability, Book Tax Difference And Tax Planning On Income Management In Automatically Sub-Sector Manufacturing Companies And Components Registered In Indonesia Stock Exchange. International Journal of Economy, Education and Entrepreneurship, 1(1), 22-30.
Cooper, Maggie, & Nguyen, Quyen TK. (2020). Multinational enterprises and corporate tax planning: A review of literature and suggestions for a future research agenda. International Business Review, 29(3), 101692.
Dewi, N. P. S. S., & Putri, I. G. A. M. A. D. (2021). Corporate Social Responsibility dan Free Cash Flow pada Tax Avoidance. E-Jurnal Akuntansi, 31(5), 1069-1081.
Darsani, Putu Asri, & Sukartha, I Made. (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.
E.G, Delitha Magfira, & Murtanto. (2021). Pengaruh Corporate Governance, Ukuran Perusahaan Dan Profitabilitas Terhadap Agresivitas Pajak Perusahaan. Jurnal Akuntansi Trisakti, 8(1), 109-122. doi:10.25105/jat.v8i1.8679
Erlina, Magdalena. (2021). Pengaruh Likuiditas, Profitabilitas, Ukuran Perusahaan, Komisaris Independen Terhadap Agresivitas Pajak dan Pengungkapan CSR Sebagai Moderasi. Jurnal Administrasi Bisnis [JAB], 17.
Farhana, Siti Aulia, Rumiasih, NA, & Rizqi, Muhammad Nur. (2022). The Effect of Profitability and Leverage on Tax Planning with Company Size as a Moderating Variable. Jurnal HARMONI: Jurnal Akuntansi dan Keuangan, 1(2), 144-151.
Firdayanti, Nur , & Kiswanto. (2020). Pengaruh Corporate Social Responsibility dan Leverage terhadap Agresivitas Pajak dengan Komisaris Independen dan Kepemilikan Institusional sebagai Variabel Moderating. Jurnal Akutansi, Keuangan Dan Auditing, 1.
Haloho, Flora Maida, & Saragih, Afni Eliana. (2023). Pengaruh Ukuran Perusahaan, Leverage, Capital Intensity dan Profitabilitas Terhadap Agresivitas PajaK. Jurnal Ilmiah Akuntansi (JIMAT), 2.
Herlinda, Annisa Rachma, & Rahmawati, Mia Ika. (2021). Pengaruh Profitabilitas, Likuiditas, Leverage dan Ukuran Perusahaan Terhadap Agresivitas PajaK. Jurnal Ilmu dan Riset Akuntansi (JIRA), 10(1).
Indonesia, Republik. (2008). Undang-undang republik indonesia nomor 36 tahun 2008 tentang perubahan keempat atas undang-undang nomor 7 tahun 1983 tentang pajak penghasilan. Jakarta: Sekretariat Negara.
Indrati, Menik, & Magfiroh, Faisal. (2023). The Effect of Net Profit Margin, Debt Equity Ratio, and Tax Planning on Earnings Management. International Journal of Multidisciplinary Research and Growth Evaluation, 6(05), 1933-1942. Kartika, A., Indriyaningrum, K., Nurhayati, I., & Sudiyatno, B. (2022). Determinants of capital buffer: Study on conventional commercial Banks in Indonesia. European Journal of Business and Management Research, 7(2), 289-294.
Kartika, A., Sunarto, S., Rahman, F. R., & Machmuddah, Z. (2020). Determinants of capital structure and their effect to company’s value: study in LQ 45 companies listed in Indonesia stock exchange. Academic Journal of Interdisciplinary Studies, 9(3), 156-165.
Kartika, I., Sulistyo, H., Indriastuti, M., & Mutamimah. (2023). Good Corporate Governance and Firm Value: The Mediating Role of Internet Financial Reporting. Management and Accounting Review, 22(2), 123-147
Kennedy, Posma Sariguna Johnson, Franstitus, Theresia Feolina, & Tobing, Emerald GM. (2023). The Effect of Tax Planning on Earnings Management. Asia Pacifit Fraud Journal, 8(2), 311-326.
Le, Vinh Hoang, Vu, Thu Anh Thi, & Nguyen, Minh Hoang. (2022). Tax planning and firm value: the case of companies with different state ownership in Vietnam. Journal of Eastern European and Central Asian Research (JEECAR), 9(2), 333-343.
Lewar, Leo Nardus Rowa, & Fadjarenie, Agustin. (2022). The Effect of Tax Planning, Income Smoothing, And Capital Structure on Company Value with Good Corporate Governance as Moderating Variables (Empirical Study on Infrastructure, Utilities and Transportation Sector Companies Listed in IDX Period 2016–2019). Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 5(3).
Li, Yan, Al-Sulaiti, Khalid, Dongling, Wang, Abbas, Jaffar, & Al-Sulaiti, Ibrahim. (2022). Tax avoidance culture and employees' behavior affect sustainable business performance: the moderating role of corporate social responsibility. Frontiers in Environmental Science, 10, 964410.
Liani, Ayu Vepri , & Saifudin. (2020). Likuiditas, Leverage, Profitabilitas, Ukuran Perusahaan Dan Capital Intensity : Implikasinya Terhadap Agresivitas Pajak. Majalah Ilmiah Solusi, 18.
Malau, Monica Sihol Marito Boru. (2021). Ukuran Perusahaan, Likuiditas, Leverage Terhadap Agresivitas Pajak: Profitabilitas Sebagai Moderasi. Jurnal Literasi Akuntansi, 1(1), 83-96.
Marsuni, Nur Sandi, Yulitasari, Yulitasari, & Mariana, Lina. (2023). Leverage and Company Size on Tax Avoidance In Manufacturing Companies Listed On The IDX In 2018-2021. Amnesty: Jurnal Riset Perpajakan, 6(1), 1-16.
Nisa, Audytri Purnama, & Sofianty, Diamonalisa. (2024). Pengaruh Profitabilitas dan Corporate Social Responsibility terhadap Agresivitas Pajak. Bandung Conference Series: Accountancy. doi:10.29313/bcsa.v4i1.12048
Nugraheni, Ghaisani Alfira, & Murtin, Alek. (2019). Pengaruh Kepemilikan Saham dan Leverage Terhadap Agresivitas Pajak Perusahaan. Reviu Akuntansi dan Bisnis Indonesia, 3.
Nurjanah, Ika, susyanti, Jeni, & salim, Agus. (2019). Pengaruh Leverage, Profitability, Ukuran Perusahaan Dan Proporsi Kepemilikan Institusional Terhadap Tax Planning. e – Jurnal Riset Manajemen.
Prabowo, Ananto, Dewi, Kharisma, & Yoewono, Harsono. (2021). Pengaruh Struktur Kepemilikan dan Ukuran Perusahaan terhadap Agresivitas Pajak. Jurnal Perpajakan, Manajemen, dan Akuntansi.
Pranata, IPAA, Adhitanaya, Komang, Rizaldi, Muhammad Fairuz, Winanda, Gede Bramasta Eka, Lestari, NMID, & Astuti, Partiwi Dwi. (2021). The effect of corporate social responsibility, firm size, and leverage on tax aggressiveness: An empirical evidence. Universal Journal of Accounting and Finance, 9(6), 1478-1486.
Prastyatini, Sri Lestari Yuli, & Trivita, May Yesti. (2022). Pengaruh Capital Intensity, Kepemilikan Institusional dan Ukuran Perusahaan Terhadap Agresivitas Pajak. Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah, 5(3), 943-959. doi:10.47467/alkharaj.v5i3.1419
Prihanto, Hendi, Dewi, Kurnia Sari , Mulyatno, Nirwan, & Adipermana, Frans Augusta. (2022). Agresivitas Pajak Pada Perusahaan Manufaktur di Indonesia. JURNAL BISNIS DAN MANAJEMEN, 2.
Purwaka, Adhitya Jati, Firmansyah, Amrie, Qadri, Resi Ariyasa, Dinarjito, Agung, & Arfiansyah, Zef. (2022). Cost of capital, corporate tax plannings, and corporate social responsibility disclosure. Jurnal Akuntansi, 26(1), 1-22.
Putri, Kurnia Rosy , & Andriyani , Lilik. (2020). Pengaruh Capital Intensity, Dewan Komisaris, dan Kepemilikan Institusional Terhadap Agresivitas Pajak. Business and Economics Conference in Utilization of Modern Technology.
Rahayu, Ulfa, & Kartika, Andi. (2021). Pengaruh Profitabilitas, Corporate Social Responsibility, Capital Intensity, Ukuran Perusahaan Terhadap Agresivitas Pajak. JURNAL MANEKSI, 10.
Rahmadini, Indah, & Ariani, Nita Erika. (2019). Pengaruh Profitabilitas,Leverage dan Corporate Governance Terhadap Perencanaan Pajak Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2017. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 4.
Rahmadhani, S., Faisal, F., Joseph, C., & Januarti, I. (2024). Corporate social responsibility and corporate investments: does research and development intensity matter? Cogent Business & Management, 11(1). https://doi.org/10.1080/23311975.2024.2375618
Razali, Mohd, Mohd Waliuddin, Sandimalai, Shantny, Lee, Damien Iung Yau, & Lunyai, Janifer. (2022). Corporate Social Responsibility (CSR) Disclosure and Tax Planning: A Study on Malaysian Listed Companies. International Business Research, 15(10), 30-38.
Ristianawati, Y., Ghoniyah, N., & Hartono, S. B. (2021). Strategic Agility Diversification Investment: Islamic Financial Inclusion on the Financial Performance of Sharia Banks. Annals of the Romanian Society for Cell Biology, 2937–2945-2937–2945.
Sanati, Ali. (2023). How does removing the tax benefits of debt affect firms? Evidence from the 2017 US tax reform. Evidence from the.
Saragih, Afni Eliana, Sembiring, Yan Christin Br, & Purba, Maria Rani Fransiska Br. (2023). Pengaruh Leverage, Profitability, Ukuran Perusahaan dan Proporsi Kepemilikan Institusional Terhadap Tax Planning. JRAK, 9.
Sari, Ciesha Delvira, & Rahayu, Yuliastuti. (2020). Pengaruh Likuiditas, Leverage, Ukuran Perusahaan dan Komisaris Independen Terhadap Agresivitas Pajak. Jurnal Ilmu dan Riset Akuntansi (JIRA).
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