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Abstract
This study aims to determine tax avoidance in the Indonesian manufacturing industry. The control variable is the industrial sub-sector. In this study tax avoidance is proxied as book tax differences. This study focuses on manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period. Using the STATA 13 regression data panel, this study shows that capital intensity has no significant effect on tax avoidance and inventory intensity has no significant effect on tax avoidance. However, this study found that industry auditors' specialization had a positive effect on tax avoidance. This study contributes to enhancing empirical evidence of audit quality, proxied by industry auditors' specialization can provide assurance of managers' tax avoidance activities did not violate the fairness principle, thus increase tax avoidance activities.
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Copyright (c) 2021 Ricardo Samuel Manihuruk, Dianwicaksih Arieftiara, Munasiron Miftah
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References
- Amaliyah, R., & Rachmawati, N. A. (2019). Peran komisaris independen dan kualitas audit. National Conference on Accounting and Auditing, 1–12.
- Anindyka, D., Pratomo, D., & Kurnia, K. (2018). Pengaruh leverage (DAR), capital intensity dan inventory intensity terhadap tax avoidance (studi pada perusahaan makanan dan minuman di Bursa Efek Indonesia (BEI) tahun 2011-2015). EProceedings of Management, 713–719. https://openlibrarypublications.telkomuniversity.ac.id/index.php/management/article/view/6290/6269
- Arieftiara, D., Utama, S., Wardhani, R., & Rahayu, N. (2019). Contingent fit between business strategies and environmental uncertainty: The impact on corporate tax avoidance in Indonesia. Meditari Accountancy Research, 28(1), 139–167.
- Arieftiara, D., & Yanthi, M. D. (2017). Dampak penerapan PSAK 10 (revisi 2010) mengenai pengaruh perubahan kurs valuta asing terhadap daya informatif laba. Jurnal Akuntansi Dan Keuangan Indonesia, 14(1), 62–74.
- Astuti, T. P., & Aryani, Y. A. (2017). Tren penghindaran pajak perusahaan manufaktur Di indonesia yang terdaftar di BEI tahun 2001-2014. Jurnal Akuntansi, 20(3), 375–388. https://doi.org/10.24912/ja.v20i3.4
- BBC News. (2012, December 3). Starbucks, Amazon dikritik karena pajak. https://www.bbc.com/indonesia/majalah/2012/12/121203_bisnis_pajakinggris
- Budianti, S., & Curry, K. (2018). Pengaruh profitabilitas, likuiditas, dan capital intensity terhadap penghindaran pajak (tax avoidance). Seminar Nasional Cendekiawan Ke 4, 1205–1209.
- Comprix, J., Graham, R. C., & Moore, J. A. (2011). Empirical evidence on the impact of book-tax differences on divergence of opinion among investors. Journal of the American Taxation Association, 33(1), 51–78. https://doi.org/10.2308/jata.2011.33.1.51
- Cushman, D., & Whiting, G. C. (1972). An approach to communication theory: Toward consensus on rules. Journal of Communication, 22(3), 217–238.
- Dharma, N. B. S., & Noviari, N. (2017). Pengaruh corporate social responsibility dan capital intensity terhadap tax avoidance. E-Jurnal Akuntansi Universitas Udayana, 18(1), 529–556.
- Dwiyanti, I. A. I., & Jati, I. K. (2019). Pengaruh profitabilitas, capital intensity, dan inventory intensity pada penghindaran pajak. E-Jurnal Akuntansi, 27(3), 2293–2321.
- Ghozali, I., & Latan, H. (2015). Partial Least Squares: Konsep, Teknik dan Aplikasi Menggunakan Program SmartPLS 3.0 (2nd ed.). Badan Penerbit Universitas Dipenogoro Semarang.
- Irianto, B. S., Sudibyo, Y. A., & Wafirli, A. (2017). The influence of profitability, leverage, firm size and capital intensity towards tax avoidance. International Journal of Accounting and Taxation, 5(2), 33–41. https://doi.org/10.15640/ijat.v5n2a3
- Kementerian Keuangan Republik Indonesia. (2018). APBN Kita Kinerja dan Fakta. https://www.kemenkeu.go.id/media/11152/apbn-kita-edisi-november-2018_rev.pdf
- Khairunisa, K., Hapsari, D. W., & Aminah, W. (2017). Kualitas audit, corporate social responsibility, dan ukuran perusahaan terhadap tax avoidance. Jurnal Riset Akuntansi Kontemporer, 9(1), 39–46. https://doi.org/10.23969/jrak.v9i1.366
- Lee, R.-J., & Kao, H.-S. (2018). The impacts of IFRSs and auditor on tax avoidance. Advances in Management & Applied Economics, 8(6), 1792–7552.
- Lestari, D. (2015). Pengaruh corporate governance dan intensitas persediaan terhadap manajemen pajak (studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011-2013). Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 2(2), 1-15.
- 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. https://doi.org/10.14738/abr.73.6319
- Martin, W. O. (1958). Whitehead’S philosophy as the ideology of consensus theory. Educational Theory, 8(1), 1–8. https://doi.org/10.1111/j.1741-5446.1958.tb01305.x
- Meidawati, N., & Azmi, M. N. (2019). Factors influencing the compliance of taxpayers. Journal of Contemporary Accounting, 1(1), 26–37. https://doi.org/10.20885/jca.vol1.iss1.art3
- Muzakki, M. R., & Darsono. (2015). Pengaruh corporate social responsibility dan capital intensity terhadap penghindaran pajak. Diponegoro Journal of Accounting, 4(3), 1–8.
- Puspita, D., & Febrianti, M. (2017). Faktor-faktor yang memengaruhi penghindaran pajak pada perusahaan manufaktur di bursa efek Indonesia. Jurnal Bisnis Dan Akuntansi, 19(1), 38–46.
- Putra, I. G. L. N. D. C., & Merkusiwati, N. K. L. A. (2016). Pengaruh komisaris independen, leverage, size dan capital intensity ratio pada tax avoidance. E-Jurnal Akuntansi, 17(1), 690–714.
- Salehi, M., Tarighi, H., & Shahri, T. A. (2020). The effect of auditor characteristics on tax avoidance of Iranian companies. Journal of Asian Business and Economic Studies, 27(2), 119–134. https://doi.org/10.1108/jabes-11-2018-0100
- Sanjaya, F. B. (2017). Pengaruh auditor spesialisasi industri, ukuran KAP, audit tenure, kepemilikan keluarga, dan kualitas laba terhadap cost of equity. Jurnal Akuntansi Bisnis, 15(2), 263–289.
- Setiyawati, E., & Rohman, A. (2015). Pengaruh spesialisasi keahlian KAP terhadap tax avoidance (studi pada perusahaan manufaktur yang terdaftar di BEI). Diponegoro Journal of Accounting, 4(2), 76–88.
- Swingly, C., & Sukartha, I. (2015). Pengaruh karakter eksekutif, komite audit, ukuran perusahaan, leverage dan sales growth pada tax avoidance. E-Jurnal Akuntansi, 10(1), 47–62.
References
Amaliyah, R., & Rachmawati, N. A. (2019). Peran komisaris independen dan kualitas audit. National Conference on Accounting and Auditing, 1–12.
Anindyka, D., Pratomo, D., & Kurnia, K. (2018). Pengaruh leverage (DAR), capital intensity dan inventory intensity terhadap tax avoidance (studi pada perusahaan makanan dan minuman di Bursa Efek Indonesia (BEI) tahun 2011-2015). EProceedings of Management, 713–719. https://openlibrarypublications.telkomuniversity.ac.id/index.php/management/article/view/6290/6269
Arieftiara, D., Utama, S., Wardhani, R., & Rahayu, N. (2019). Contingent fit between business strategies and environmental uncertainty: The impact on corporate tax avoidance in Indonesia. Meditari Accountancy Research, 28(1), 139–167.
Arieftiara, D., & Yanthi, M. D. (2017). Dampak penerapan PSAK 10 (revisi 2010) mengenai pengaruh perubahan kurs valuta asing terhadap daya informatif laba. Jurnal Akuntansi Dan Keuangan Indonesia, 14(1), 62–74.
Astuti, T. P., & Aryani, Y. A. (2017). Tren penghindaran pajak perusahaan manufaktur Di indonesia yang terdaftar di BEI tahun 2001-2014. Jurnal Akuntansi, 20(3), 375–388. https://doi.org/10.24912/ja.v20i3.4
BBC News. (2012, December 3). Starbucks, Amazon dikritik karena pajak. https://www.bbc.com/indonesia/majalah/2012/12/121203_bisnis_pajakinggris
Budianti, S., & Curry, K. (2018). Pengaruh profitabilitas, likuiditas, dan capital intensity terhadap penghindaran pajak (tax avoidance). Seminar Nasional Cendekiawan Ke 4, 1205–1209.
Comprix, J., Graham, R. C., & Moore, J. A. (2011). Empirical evidence on the impact of book-tax differences on divergence of opinion among investors. Journal of the American Taxation Association, 33(1), 51–78. https://doi.org/10.2308/jata.2011.33.1.51
Cushman, D., & Whiting, G. C. (1972). An approach to communication theory: Toward consensus on rules. Journal of Communication, 22(3), 217–238.
Dharma, N. B. S., & Noviari, N. (2017). Pengaruh corporate social responsibility dan capital intensity terhadap tax avoidance. E-Jurnal Akuntansi Universitas Udayana, 18(1), 529–556.
Dwiyanti, I. A. I., & Jati, I. K. (2019). Pengaruh profitabilitas, capital intensity, dan inventory intensity pada penghindaran pajak. E-Jurnal Akuntansi, 27(3), 2293–2321.
Ghozali, I., & Latan, H. (2015). Partial Least Squares: Konsep, Teknik dan Aplikasi Menggunakan Program SmartPLS 3.0 (2nd ed.). Badan Penerbit Universitas Dipenogoro Semarang.
Irianto, B. S., Sudibyo, Y. A., & Wafirli, A. (2017). The influence of profitability, leverage, firm size and capital intensity towards tax avoidance. International Journal of Accounting and Taxation, 5(2), 33–41. https://doi.org/10.15640/ijat.v5n2a3
Kementerian Keuangan Republik Indonesia. (2018). APBN Kita Kinerja dan Fakta. https://www.kemenkeu.go.id/media/11152/apbn-kita-edisi-november-2018_rev.pdf
Khairunisa, K., Hapsari, D. W., & Aminah, W. (2017). Kualitas audit, corporate social responsibility, dan ukuran perusahaan terhadap tax avoidance. Jurnal Riset Akuntansi Kontemporer, 9(1), 39–46. https://doi.org/10.23969/jrak.v9i1.366
Lee, R.-J., & Kao, H.-S. (2018). The impacts of IFRSs and auditor on tax avoidance. Advances in Management & Applied Economics, 8(6), 1792–7552.
Lestari, D. (2015). Pengaruh corporate governance dan intensitas persediaan terhadap manajemen pajak (studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011-2013). Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 2(2), 1-15.
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. https://doi.org/10.14738/abr.73.6319
Martin, W. O. (1958). Whitehead’S philosophy as the ideology of consensus theory. Educational Theory, 8(1), 1–8. https://doi.org/10.1111/j.1741-5446.1958.tb01305.x
Meidawati, N., & Azmi, M. N. (2019). Factors influencing the compliance of taxpayers. Journal of Contemporary Accounting, 1(1), 26–37. https://doi.org/10.20885/jca.vol1.iss1.art3
Muzakki, M. R., & Darsono. (2015). Pengaruh corporate social responsibility dan capital intensity terhadap penghindaran pajak. Diponegoro Journal of Accounting, 4(3), 1–8.
Puspita, D., & Febrianti, M. (2017). Faktor-faktor yang memengaruhi penghindaran pajak pada perusahaan manufaktur di bursa efek Indonesia. Jurnal Bisnis Dan Akuntansi, 19(1), 38–46.
Putra, I. G. L. N. D. C., & Merkusiwati, N. K. L. A. (2016). Pengaruh komisaris independen, leverage, size dan capital intensity ratio pada tax avoidance. E-Jurnal Akuntansi, 17(1), 690–714.
Salehi, M., Tarighi, H., & Shahri, T. A. (2020). The effect of auditor characteristics on tax avoidance of Iranian companies. Journal of Asian Business and Economic Studies, 27(2), 119–134. https://doi.org/10.1108/jabes-11-2018-0100
Sanjaya, F. B. (2017). Pengaruh auditor spesialisasi industri, ukuran KAP, audit tenure, kepemilikan keluarga, dan kualitas laba terhadap cost of equity. Jurnal Akuntansi Bisnis, 15(2), 263–289.
Setiyawati, E., & Rohman, A. (2015). Pengaruh spesialisasi keahlian KAP terhadap tax avoidance (studi pada perusahaan manufaktur yang terdaftar di BEI). Diponegoro Journal of Accounting, 4(2), 76–88.
Swingly, C., & Sukartha, I. (2015). Pengaruh karakter eksekutif, komite audit, ukuran perusahaan, leverage dan sales growth pada tax avoidance. E-Jurnal Akuntansi, 10(1), 47–62.