THE EFFECT OF AUDIT QUALITY, LEVERAGE, AND COMPANY SIZE ON TAX AGGRESSIVENESS

Wahyu Dian Lestari; Titiek Suwarti

Authors

Wahyu Dian Lestari Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Stikubank, Indonesia
Titiek Suwarti Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Stikubank, Indonesia

Keywords:

Audit Quality, Leverage, Company Size, Tax Aggregation

Abstract

The purpose of this study was to analyze the effect of audit quality, leverage, and company size on tax aggressiveness. This research method is quantitative. The object of this research is manufacturing companies listed on the IDX in the 2019-2022 period with independent variables Audit Quality, Leverage, Company Size, and the dependent variable Tax Aggressiveness. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2019-2022 and publish financial reports consecutively. The sampling method used is the purposive sampling method. The data analysis method is descriptive statistics. The results of this study are Audit Quality proxied by book-tax difference (BTD) hurts tax aggressiveness, but audit quality proxied by cash effective tax rate (CETR) and effective tax rate (ETR) has no effect on tax aggressiveness. Leverage proxied by book-tax difference (BTD) and cash effective tax rate (CETR) has a positive effect, but leverage proxied by the effective tax rate (ETR) has a negative effect on tax aggressiveness. Company size proxied by book-tax difference (BTD), cash effective tax rate (CETR), and effective tax rate (ETR) has no effect on tax aggressiveness. The coefficient of determination (R²) proxied by the cash effective tax rate (CETR) obtained an R adjusted r square value of 1.6%, the coefficient of determination proxied by the effective tax rate (ETR) obtained an R adjusted r square value of 2.4%, and the coefficient of determination proxied by the book-tax difference (BTD) obtained an R adjusted r square value of 15.7%.

Downloads

Download data is not yet available.

References

Nasional.kontan.co.id, "Jumlah WP Badan yang Lapor SPT Mencapai 768.000, setara 52,24%," 06 mei 2019. [Online]. Available: https://nasional.kontan.co.id/news/jumlah-wp-badan-yang-lapor-spt-mencapai-768000-setara-5224.

tirto.id, "Djp Dalami Dugaan Penghindaran Pajak PTAdaro Energy," 07 Juli 2019. [Online]. Available: https://tirto.id/djp-dalami-dugaan-penghindaran-pajak-pt-adaro-energy-edKk.

M. M. Frank, L. J. Lynch and S. O. Rego , "“Tax reporting aggressiveness and its," The Accounting Review, 2009, pp. 467-496.

P. Simanjuntak , "Pengaruh Time Budget Pressure dan Resiko Kesalahan terhadap Penurunan," 2008.

Kasmir, "Analisis Laporan Keuangan," Jakarta, Rajawali Pers, 2017.

A. W. Leksono and R. Valery, "The Effect of Good Corporate Governance," International Journal of Innovative Science and Research Technology, pp. 535-540.

Winwin and Mubarok, "Kualitas Pelaporan Keuangan Kajian Teotiris Dan Empiris," Jakarta, Kencana, 2017.

Kasmir, "Analisis Laporan Keuangan, cetakan ke-7," Jakarta, PT RajaGrafindo Persada, 2014.

M. Machfoedz, Financial Ratio Analysis and The Prediction of Earnings Changes in Indonesia, Yogyakarta: Gajahmada University Business Review, No7/III, 1994.

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

U. Fikriyah and T. Suwarti, "Pengaruh Tax Avoidance, Leverage, dan Ukuran Perusahaan Terhadap Nilai Perusahaan," JIMAT, 2022.

P. F. S. Arum and I. Nurhayati, "Analisis Pengaruh Pengungkapan Corporate Social Responbility dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Manajemen Laba Sebagai Variabel Moderasi," Nusantara, 2022.

C. Artha , A. Mustika and S. W. Sulistyawati, "‘Pengaruh Ekstrak Daun Singawalang terhadap Kadar LDL Tikus Putih Jantan Hiperkolesterolemia," eJournal Kedokteran Indonesia, pp. University of Indonesia, 5(2), 2017.

I. A. R. Dewinta and P. E. Setiawan, "Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Leverage, dan Pertumbuhan Penjualan Terhadap Tax Avoidance," E-Jurnal Akuntansi Universitas Udayana, 2016.

H. Prasetyo, "Pengaruh Koneksi Politik dan Kualitas Audit Terhadap Penghindaran Pajak," Jurnal Akuntansi dan Manajemen , pp. 31(30, 145-154, 2020.

D. Frans and W. Rachbini, "Peran Kualitas Auditor Pada Determinan Tax Avoidance Perusahaan Customer GOODS," Jurnal Riset Akuntansi dan Perpajakan, pp. 276-293, 2021.

M. and A. W. Purnamasari, "Pengaruh Kualitas Audit Terhadap Tax Avoidance Pada Perusahaan Sektor Perbankan Yang Terdaftar di BEI Periode 2016-2018," Jurnal Riset Perpajakan, pp. 211-216, 2020.

M. C. Jensen and W. Meckling, "“Theory of the firm: Managerial behavior,agency cost and ownership structure"," Journal of Finance Economic, 1976, pp. 305-360.

D. Hanggraeni , "Manajemen Risiko Perusahaan Terintegrasi (Enterprise Risk Management) dan Good Corporate Governance)," Jakarta, Universitas Indonesia, 2014.

B. Rohmasnyah, "Determinan Kinerja Perusahaan Terhadap Agresivitas Pajak (Studi pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2010-2014).," 2017.

A. A. Pratika and I. Nurhayati, "Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Profitabilitas, Leverage, dan Kualitas Audit Terhadap Manajemen Laba," Jurnal Ilmiah Akuntansi dan Keuangan , 2022.

N. P. Suprimarini and B. Suprapto, "Pengaruh Corporate Social Responsibility, Kualitas Audit, Dan Kepemilikan Institusional, Pada Agresivitas Pajak," E-Jurnal Universitass Udayana,, 2017.

I. M. S. Dharma and P. A. Ardiana, "Pengaruh Leverage, Intensitas Aset Tetap, Ukuran Perusahaan, dan Koneksi Politik terhadap Tax Avoidance," E-Jurnal Akuntansi Universitas Udayana, pp. E-Jurnal Akuntansi Universitas Udayana, 2016.

W. W. Winarno, Analisis Ekonometrika dan Statistika dengan Eviews, Edisi Empat, Yogyakarta: UPP STIM YKPN, 2015.