The Effect of Employee Benefit Liabilities, Sales Growth, Capital Intensity, and Earning Management on Tax Avoidance

Jurnal Manajemen STIE Muhammadiyah Palopo

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Field Value
 
Title The Effect of Employee Benefit Liabilities, Sales Growth, Capital Intensity, and Earning Management on Tax Avoidance
 
Creator Marfiana, Andri
Putra, Yohanes Praka Mael
 
Description Abstract Tax avoidance is a strategy that is common in tax management. As part of management strategy, tax avoidance is important to know for a manager. The purpose of this research is to examine the level of tax avoidance of the manufacturing industry in Indonesia and the role of employee benefit liabilities, sales growth, capital intensity, and earnings management in effecting this. This study uses purposive sampling and 78 manufacturing companies listed on Indonesia Stock Exchange (IDX) from 2016 to 2019 that were selected as research samples and obtained a final sample of 312 firm-years observation. The result of panel data regression using a random effect model finds strong evidence that employee benefit liabilities have a negative effect on tax avoidance while sales growth, capital intensity, and earning management has a positive effect on tax avoidance.Keywords: Employee benefit liabilities, sales growth, capital intensity, earning management, tax avoidance. Abstrak Penghindaran pajak adalah salah satu strategi yang biasa digunakan dalam manajemen pajak. Sebagai bagian dari manajemen strategi, maka penghindaran pajak penting diketahui oleh seorang manajer. Tujuan dari penelitian ini adalah untuk menguji tingkat penghindaran pajak industri manufaktur di Indonesia dan peran kewajiban imbalan kerja, pertumbuhan penjualan, intensitas modal, dan manajemen laba dalam mempengaruhi hal tersebut. Penelitian ini menggunakan purposive sampling dan 78 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2016 hingga 2019, yang dipilih sebagai sampel penelitian dan diperoleh sampel akhir sebanyak 312 data panel perusahaan. Hasil regresi data panel dengan menggunakan model random effect menemukan bukti kuat bahwa kewajiban imbalan kerja berpengaruh negatif terhadap penghindaran pajak sedangkan pertumbuhan penjualan, intensitas modal, dan manajemen laba berpengaruh positif terhadap penghindaran pajak.Kata Kunci: Imbalan pasca kerja, pertumbuhan penjualan, besaran modal, manajemen laba, penghindaran pajak.
 
Publisher Lembaga Penerbitan dan Publikasi Ilmiah
 
Contributor
 
Date 2021-07-06
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion

 
Format application/pdf
 
Identifier http://journal.stiem.ac.id/index.php/jurman/article/view/718
10.35906/jm001.v7i1.718
 
Source Jurnal Manajemen STIE Muhammadiyah Palopo; Vol 7, No 1 (2021); 16-30
2684-7841
2339-1510
10.35906/jm001.v7i1
 
Language eng
 
Relation http://journal.stiem.ac.id/index.php/jurman/article/view/718/463
 
Rights Copyright (c) 2021 Jurnal Manajemen STIE Muhammadiyah Palopo
http://creativecommons.org/licenses/by-nc-sa/4.0
 

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