The effect of profitability and debt policy on tax aggressivity with company size as a moderation variable
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Published:
Nov 8, 2023
Keywords:
Company Size, Debt Policy, Profitability, Tax Aggressiveness
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Decision Support System
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Abstract
This study aims to determine the effect of profitability and debt policy on tax aggressiveness with company size as a moderating variable in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period. This sample selection used a purposive sampling method so that the samples obtained were 14 food and beverage companies listed on the Indonesian stock exchange in 2018-2022 with a total of 70 observational data for 5 years. The data collection technique used is documentation with source data using secondary data taken through the official website of the Indonesian Stock Exchange. Observation test the hypothesis using multiple linear regression analysis and Moderate Regression Analysis (MRA) with statistical procedures using SPSS software version 26. The results show that profitability has a negative and significant effect on tax aggressiveness, debt policy has a negative effect on tax aggressiveness. Based on the results of the MRA test, firm size cannot moderate profitability on tax aggressiveness and firm size cannot moderate debt policy on tax aggressiveness
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How to Cite
Vauliyanti, V. ., Hasanudin, A. I. and Soleha, N. . (2023) “The effect of profitability and debt policy on tax aggressivity with company size as a moderation variable”, Jurnal Mantik, 7(3), pp. 1719-1729. doi: 10.35335/mantik.v7i3.3905.
References
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Saragih, M., & Novimariono, N. (2020). An Experimental Study of The Effectiveness PEOW MODEL Through Applying Quartet Card in Teaching English Writing. Indonesian Journal of Education, Social Sciences and Research (IJESSR), 1(1), 32–40.
Shu, K., Mahudeswaran, D., Wang, S., Lee, D., & Liu, H. (2020). Fakenewsnet: A data repository with news content, social context, and spatiotemporal information for studying fake news on social media. Big Data, 8(3), 171–188.
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Stewart, E. (2021). Detecting Fake News: Two Problems for Content Moderation. Philosophy & Technology, 1–18.
Swingly, C., & Sukartha, I. M. (2020). Pengaruh Karakter Eksekutif, Komite Audit, Ukuran Perusahaan, Leverage, dan Sales Growth pada Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 1, 47–62.
van der Giesen, C., Cucurachi, S., Guinée, J., Kramer, G. J., & Tukker, A. (2020). A critical view on the current application of LCA for new technologies and recommendations for improved practice. Journal of Cleaner Production, 259, 120904
Ayu Arianti, N. P., & Semara Putra, I. P. M. J. (2018). Pengaruh profitabilitas pada Hubungan Corporate Social Responbility & Good Corporate Governance Terhadap Nilai Perusahaan (Studi Empiris Perusahaan BUMN non Keuangan yang terdaftar di Bursa Efek Indonesia tahun 2014-2016). Jurnal Ilmiah Manajemen Dan Akuntansi, 24(1), 20–46.
Cranford, S. W. (2020). Seven Seconds or Less: Buzzwordy Titles in the Era of MOFs and Tinder. Matter, 3(4), 965–967.
Cronje, J. C. (2020). Designing Questions for Research Design and Design Research in e?Learning. Electronic Journal of E-Learning, 18(1), pp13-24
Dewi, N. L. P. P., & Noviari, N. (2019). Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas dan Corporate Social Responsibility Terhadap Penghindaran Pajak (Tax Avoidance). E-Jurnal Akuntansi, 21(2), 882–911. https://doi.org/10.24843/EJA.2017.v21.i02.p01
Dewinta, I., & Setiawan, P. (2020). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Leverage, Dan Pertumbuhan Penjualan Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 14(3), 1584–1615.
Dharma, I. M. S., & Ardiana, P. A. (2019). Pengaruh Leverage, Intensitas Aset Tetap, Ukuran Perusahaan, dan Koneksi Politik terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 15(1), 584–613.
Frank, M. margaret, Lynch, L. J., & Rego, S. O. (2021). Tax reporting aggressiveness and its relation financial reporting University of Virginia. Accounting Review, 84(2), 467–496.
Frizky, N. P. G. D., & Dirman, A. D. (2022). Pengaruh Kepemilikan Institusional dan Profitabilitas terhadap Tax Avoidance dengan Ukuran Perusahaan sebagai Variabel Moderating (Studi Empiris pada Perusahaan Sektor Energi yang Tedaftar Di Bursa Efek Indonesia Tahun 2018-2020). Journal of Applied Business Administration, September, 101–108.
Fryer, L. K., & Dinsmore, D. L. (2020). The Promise and Pitfalls of Self-report: Development, research design and analysis issues, and multiple methods. Frontline Learning Research, 8(3), 1–9.
Grieshaber, S. (2020). Equity and research design. In Doing early childhood research (pp. 177–191). Routledge.
Handayani, M. F. (2020). Pengaruh probilitas, leverage, dan ukuran perusahaan terhadap penghindaran pajak. Jurnal Ilmu Dan Riset Akuntansi, Volume 7(2), 1–16. http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/135
Hartadinata. (2004). Analisis pengaruh kepemilikan manajerial, kebijakan hutang, dan ukuran perusahaan terhadap tax aggressiveness pada perusahaan manufaktur di bursa efek indonesia tahun 2008-2010. 1, 1–14.
Hidayat, M., & Rahmayandi Mulda. (2019). Kata kunci ?. Kinabalu, 11(2), 50–57.
Indah, B. (2021). PENGARUH RETURN ON ASSET (ROA), LEVERAGE (DER), KOMISARIS INDEPENDEN DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK. 5(2), 2368–2376.
Indrajati, D., Djumena, S., & Yuniarwati, Y. (2019). Faktor-Faktor Yang Mempengaruhi Agresivitas Pajak Pada Perusahaan Manufaktur Yang Terdaftar Di Bei 2013–2015. Jurnal Muara Ilmu Ekonomi Dan Bisnis, 1(1), 125. https://doi.org/10.24912/jmieb.v1i1.415
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. JABE (Journal of Applied Business and Economic), 5(4), 301. https://doi.org/10.30998/jabe.v5i4.4174
Lubis, I., Suryani, & Anggraeni, F. (2020). The Effect of Managerial Ownership and Debt Policy on Tax Aggressiveness in Manufacturing Companies. Jurnal Akuntansi Dan Keuangan, 7(2), 211–226.
Nugraha, M. (2020). Diponegoro Journal of Accounting. Diponegoro Journal of Accounting, Vol. 4 No.(PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK), 1–14. http://ejournal-s1.undip.ac.id/index.php/accounting
Rinaldi, & Cheisviyanny, C. (2015). Pengaruh Profitabilitas , Ukuran Perusahaan dan Kompensasi Rugi Fiskal Terhadap Tax Avoidance ( Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2010-2013 ). Seminar Nasional Ekonomi Manajemen Dan Akuntansi (Snema), 8(2), 472–483. http://fe.unp.ac.id/
Saragih, M., & Novimariono, N. (2020). An Experimental Study of The Effectiveness PEOW MODEL Through Applying Quartet Card in Teaching English Writing. Indonesian Journal of Education, Social Sciences and Research (IJESSR), 1(1), 32–40.
Shu, K., Mahudeswaran, D., Wang, S., Lee, D., & Liu, H. (2020). Fakenewsnet: A data repository with news content, social context, and spatiotemporal information for studying fake news on social media. Big Data, 8(3), 171–188.
Sidik, P., & Suhono, S. (2020). Pengaruh Profitabilitas Dan Leverage Terhadap Agresivitas Pajak. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 11, 1045. https://doi.org/10.24843/eeb.2020.v09.i11.p02
Stewart, E. (2021). Detecting Fake News: Two Problems for Content Moderation. Philosophy & Technology, 1–18.
Swingly, C., & Sukartha, I. M. (2020). Pengaruh Karakter Eksekutif, Komite Audit, Ukuran Perusahaan, Leverage, dan Sales Growth pada Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 1, 47–62.
van der Giesen, C., Cucurachi, S., Guinée, J., Kramer, G. J., & Tukker, A. (2020). A critical view on the current application of LCA for new technologies and recommendations for improved practice. Journal of Cleaner Production, 259, 120904
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