INDIKASI TINDAKAN AGRESIVITAS PAJAK MELALUI PERAN INVENTORY INTENSITY, KONEKSI POLITIK DAN KEPEMILIKAN INSTITUSIONAL
Abstract
ABSTRAK
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh dari inventory intensity, koneksi politik, dan kepemilikan institusional terhadap agresivitas pajak. Populasi pada penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2019. Sampel penelitian dipilih menggunakan purposive sampling dan terdiri dari 42 perusahaan yang memenuhi kriteria. Metode penelitian mengunakan analisis regresi berganda. Hasil penelitian menunjukkan koneksi politik dari dewan direksi berpengaruh signifikan negatif terhadap agresivitas pajak. Sedangkan inventory intensity, koneksi politik dari dewan komisaris, dan kepemilikan institusional tidak berpengaruh terhadap agresivitas pajak. Penelitian ini menunjukkan bahwa pada perusahaan pertambangan yang menjadi objek penelitian khususnya pada kurun waktu penelitian, koneksi politik dari dewan direksi cenderung mengurangi tindakan agresivitas pajak perusahaan. Hal ini karena dewan direksi tersebut cenderung bersikap konservatif dalam memilih metode akuntansi.
ABSTRACT
The purpose of this study was to determine the effect of inventory intensity, political connections, and institutional ownership on tax aggressiveness. The population in this study are mining sector companies listed on the Indonesia Stock Exchange in 2017-2019. The research sample was selected using purposive sampling and consisted of 42 companies that met the criteria. The research method uses multiple regression analysis. The results of the study show that political connections from the board of directors have a significant negative effect on tax aggressiveness. Meanwhile inventory intensity, political connections from the board of commissioners, and institutional ownership have no effect on tax aggressiveness. This study shows that in mining companies which are the object of research, especially during the research period, political connections from the board of directors will reduce corporate tax aggressiveness, because the board of directors tends to be conservative in choosing accounting methods.
Keywords
References
Andhari, P., & Sukartha, I. (2017). Pengaruh Pengungkapan Corporate Social Responsibility, Profitabilitas, Inventory Intensity, Capital Intensity Dan Leverage Pada Agresivitas Pajak. E-Jurnal Akuntansi Universitas Udayana, 18(3), 2115-2142.
Anggraini, Y., & Widarjo, W. (2020). Political Connection, Institutional Ownership and Tax Aggressiveness in Indonesia. EJBMR (European Journal of Business and Management Research), 5(5).
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.
Fahrani, M., Nurlaela, S., & Chomsatu, Y. (2018). Pengaruh Kepemilikan Terkonsentrasi, Ukuran Perusahaan, Leverage, Capital Intensity dan Inventory Intensity Terhadap Agresivitas Pajak. Jurnal Ekonomi Paradigma, 19(2).
Fen, S., & Riswandari, E. (2019). Effect of Executive Compensation, Representatives of Female CFO, Institutional Ownership and Company Sizes on Tax Agressivity Measures. Economics and Accounting Journal, 2(2).
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25 (9 ed.). Semarang: Badan Penerbit Universitas Diponegoro.
Iswari, P., Sudaryono, E. A., & Widarjo, W. (2019). Political Connection and Tax Aggressiveness: A study on the State-Owned Enterprises Registered in Indonesia Stock Exchange. Journal of International Studies, 12(1), 79-92.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics 3, 305-360.
Kim, C. (., & Zhang, L. (2016). Corporate Political Connections and Tax Aggressiveness. Contemporary Accounting Research, 33(1), 78-114.
Lestari, A., & Setyawan, Y. (2017, Januari). Analisis Regresi Data Panel Untuk Mengetahui Faktor Yang Mempengaruhi Belanja Daerah di Provinsi Jawa Tengah. Jurnal Statistika Industri dan Komputasi, 2(1), 1-11.
Lestari, P. A., Pratomo, D., & Asalam, A. G. (2019). Pengaruh Koneksi Politik dan Capital Intensity Terhadap Agresivitas Pajak. JURNAL ASET (AKUNTANSI RISET), 11 (1), 41-54.
Midiastuty, P. P., Suranta, E., & Dita, L. O. (2020). Pengaruh Book Tax Difference Terhadap Relevansi Nilai Informasi Laba. Jurnal Akuntansi dan Bisnis: Jurnal Program studi Akuntansi, 6(1).
Nugraheni, G. A., & Murtin, A. (2019). Pengaruh Kepemilikan Saham dan Leverage Terhadap Agresivitas Pajak Perusahaan. Reviu Akuntansi dan Bisnis Indonesia, 3(1), 1-13.
Nugroho, A. P. (2019). The Effect of Corporate Political Connections on Tax Aggressiveness: Evidence in Indonesia. Journal of Applied Accounting and Taxation, 4(2), 138-143.
Pajak, D. J. (2016). Laporan Kinerja Direktorat Jenderal Pajak.
Pinandhito, A. K., & Juliarto, A. (2016). Pengaruh Pengendalian Internal, Kualitas Auditor, Independensi Komite Audit, Ukuran Perusahaan, dan Leverage Terhadap Agresivitas Pajak. Diponegoro Journal of Accounting, 5(4) 1-15.
Purwanti, S. M., & Sugiyarti, L. (2017). Pengaruh Intensitas Aset Tetap, Pertumbuhan Penjualan dan Koneksi Politik Terhadap Tax Avoidance. Jurnal Riset Akuntansi & Keuangan, 5(3), 1625-1642.
Puspita, T., Azwardi, A., & Fuadah, L. (2020). The Effect of Committees Under the Board of Commissioners, Profitability and Inventory Intensity on Tax Aggressiveness (The Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange 2014-2018). Accounting and Finance, (1), 114-122.
Putra, E. P. (2018, November 27). Sektor Tambang yang Turut Membantu Pembangunan Nasional. https://republika.co.id/berita/ekonomi/keuangan/18/11/27/piv0r7349-sektor-tambang-yang-turut-membantu-pembangunan-nasional.
Ramadhani, L., & Azmi, F. (2019). Factor Affecting Tax Aggressiveness In Plantation Companies Listed 2014-2017. Journal of Accounting Science, 3(1).
Sudaryono, E. A., Rahmawati, Djuminah, Wartono, & Widarjo, W. (2019). Relationship of Political Connection and Tax Aggressiveness: Empirical Evidence From Indonesia. International Journal of Economic Policy in Emerging Economies, 12(5), 453-465.
Sugeng, 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), 78-87.
Vanesali, L., & Kristanto, A. B. (2020). Corporate Governance and Leverage on Tax Aggressiveness: Empirical Study on Mining Companies in Indonesia. International Journal of Social Science and Business, 4(1), 81-89.
Wahab, E. A., Ariff, A. M., Marzuki, M. M., & Sanusi, Z. -M. (2017). Political Connections, Corporate Governance, and Tax Aggressiveness In Malaysia. Asian Review of Accounting, 25(3), 424–451
Watts, R. L., & Zimmerman, J. L. (1990). Positive Accounting Theory: A Ten Year Perspective. The Accounting Review, 65(1), 131-156.
Windaswari, A. K., & Merkusiwati, N. L. (2018). Pengaruh Koneksi Politik, Capital Intensity, Profitabilitas, Leverage dan Ukuran Perusahaan Pada Agresivitas Pajak. E-Jurnal Akuntansi Universitas Udayana, 23(3), 1980-2008.
Yusuf, M., & Khomsiyah. (2019). Effect Of Board Of Commissioners, Institutional Ownership And Capital Intensity Toward Tax Aggressiveness (Empirical Study Of Manufacturing Companies Listed On The Idx In 2011-2016). South East Asia Journal of Contemporary Business, Economics and Law, 19(5), 230-238.
DOI: 10.34204/jiafe.v9i1.6197
Refbacks
- There are currently no refbacks.
Copyright (c) 2023 Bunga Pitaloka, Masripah Masripah, Ermawati Ermawati
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Author Guidelines
Email the author 
