Tax Avoidance Analysis in Healthcare Companies

Authors

DOI:

https://doi.org/10.58812/wsaf.v2i01.765

Keywords:

Tax, Tax Avoidance, Profitability, Liquidity, Leverage, Effective Tax Rate

Abstract

The study aims to analyze the impact of profitability, liquidity, and leverage on tax avoidance practices carried out on health sector companies listed on the Indonesian Stock Exchange. The research method used is descriptive. The data analysis technique used is double regression analysis using purposive sampling so that the number of samples used is 15 companies listed on the Indonesia Stock Exchange in the period 2020-2022. The results of the study indicate that partially, profitability and liquidity have no influence on tax avoidance practices. The variable that influences tax avoidance based on this study is leverage. Simultaneously the three variables have an influence on the company's decision to conduct tax avoidance practices.

Author Biographies

Haliah, Hasanuddin University

Professor at Hasanuddin University Accounting Studies Program

Nirwana, Hasanuddin University

Professor at Hasanuddin University Accounting Studies Program

References

Air, J. P. D. H. K. Pengaruh Profitabilitas, Ukuran Perusahaan dan Kompensasi Rugi Fiskal Terhadap Tax Avoidance (Studi Empiris pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2010-2013).

Amalia, D. (2021). Pengaruh Likuiditas, Leverage dan Intensitas Aset Terhadap Agresivitas Pajak. KRISNA: Kumpulan Riset Akuntansi, 12(2), 232-240. http://dx.doi.org/10.22225/kr.11.2.1154.190-196

Apriliyani,L., & Kartika, A. (2021). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan dan Sales Growth Terhadap Tax Avoidance Pada Perusahaan Sektor Manufaktur Di Bursa Efek Indonesia Tahun 2015-2019. Derivatif: Jurnal Manajemen.180-191

Awaliah, R., Damayanti, R. A., & Usman, A. (2022). Tren Penghindaran Pajak Perusahaan di Indonesia yang Terdaftar di BEI (Tahun 2016-2020) Melalui Analisis Tingkat Effective Tax Rate (ETR) Perusahaan. Akrual: Jurnal Bisnis Dan Akuntansi Kontemporer, 15(1), 1-11. https://doi.org/10.26487/akrual.v15i1.20491

Darmawan, I., & Sukartha, I. (2014). Pengaruh Penerapan Corporate Governance, Leverage, ROA, dan Ukuran Perusahaan pada Penghindaran Pajak. E-Jurnal Akuntansi, 9(1), 143-161. Retrieved from https://ojs.unud.ac.id/index.php/akuntansi/article/view/8635

Erwan, E., Martusa, R., & Meythi, M. (2023). Apakah Profitabilitas, Leverage, dan Ukuran Perusahaan Menurunkan Kesulitan Keuangan Perusahaan?. Jurnal Akuntansi Multiparadigma, 14(2), 412-421. doi:http://dx.doi.org/10.21776/ub.jamal.2023.14.2.29

Faizah, K. (2022). Corporate Governance, Profitabilitas, Laverage dan Penghindaran Pajak: Ukuran Perusahaan Sebagai Variabel Moderasi. Jurnal Sosial Ekonomi Bisnis, 2(1), 15–26. https://doi.org/10.55587/jseb.v2i1.31

Gunn, A. F., Koch, D. J., & Weyzig, F. (2020). A methodology to measure the quality of tax avoidance case studies: Findings from the Netherlands. Journal of International Accounting, Auditing and Taxation, 39. https://doi.org/10.1016/j.intaccaudtax.2020.100318

Gupta, S., & Newberry, K. (1997). Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data. Journal of Accounting and Public Policy, 16(1), 1–34. https://doi.org/10.1016/S0278-4254(96)00055-5

Indrawaty, R. R., Usman, A., & Alimuddin, A. (2023). Transfer Pricing and Its Relationship with Effective Tax Rate, Profitability, and Foreign Ownership. Hasanuddin Economics and Business Review, 7(2), 90-102. http://dx.doi.org/10.26487/hebr.v7i2.5133

Lim, Y. (2011). Tax avoidance, cost of debt and shareholder activism: Evidence from Korea. Journal of Banking & Finance, 35(2), 456–470. https://doi.org/10.1016/J.JBANKFIN.2010.08.021

Nadhira, I. H. S., & Suhardjo, F. (2022). Faktor-Faktor Yang Mempengaruhi Agresivitas Pajak Pada Perusahaan Manufaktur Di Bei. E-Jurnal Akuntansi TSM, 2(1), 193-208. Retrieved from https://jurnaltsm.id/index.php/EJATSM/article/view/1288

Pemerintah Indonesia. 2021. Undang-Undang No. 7 Tahun 2021 tentang Harmonisasi Peraturan perpajakan. Lembaran Negara RI Tahun 2021, No. 246. Sekretariat Negara. Jakarta.

Prabowo, A. A., Sahlan, R. N. (2021). Pengaruh Profitabilitas, Leverage, Dan Capital Intensity Terhadap Penghindaran Pajak Dengan Ukuran Perusahaan Sebagai Variabel (Moderating). Media Akuntansi Perpajakan, 6(2), 55-74, https://doi.org/10.52447/map.v6i2.5126

Rahmadani, F. N. U., Muda, I., Abubakar, E., (2020). Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, dan Manajemen Laba terhadap Penghindaran Pajak Dimoderasi oleh Political Connection. Jurnal Risel Akuntansi Keuangan, 8(2), 375-392, https://doi.org/10.17509/jrak.v8i2.22807

Rahmawati, D., & Nani, D. A. (2021). Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Tingkat Hutang Terhadap Tax Avoidance. Jurnal Akuntansi Dan Keuangan, 26(1), 1–11. https://doi.org/10.23960/jak.v26i1.246

Saputra, M. D. R., & Asyik, N. F. (2017). Pengaruh Profitabilitas, Leverage, Dan Corporate Governance Terhadap Tax Avoidance. Jurnal Akuntansi Universitas Negri Padang, 6(8), 1–19

Saputra, M. D., Susanti, J., & Istiarto, I. (2019). Pengaruh Profitabilitas, Kepemilikan Keluarga Dan Corporate Governance Terhadap Penghindaran Pajak Di Indonesia. Valid: Jurnal Ilmiah, 16(2), 164–179. Retrieved from https://journal.stieamm.ac.id/valid/article/view/93

Sawitri, A. P., Ariska, F. A., & Alam, W. Y. (2022). Pengaruh Profitabilitas, Pertumbuhan Penjualan, Ukuran Perusahaan Dan Koneksi Politik Terhadap Penghindaran Pajak. Jurnal Riset Akuntansi Mercu Buana, 8(1), 44–52. https://doi.org/10.26486/jramb.v8i1.2365

Setijaningsih, H. T. (2012). Akuntansi Positif dan Konsekuensi Ekonomi. Jurnal Akuntansi, XVI (03), 427–438

Sofia Prima Dewi, & Cynthia Cynthia. (2018). Aggressiveness Tax In Indonesia. Jurnal Akuntansi, 22(2), 239–254. https://doi.org/10.24912/ja.v22i2.350

Sutama, D., & Lisa, E. (2018). Pengaruh leverage dan profitabilitas terhadap nilai perusahaan. JSMA (Jurnal Sains Manajemen Dan Akuntansi), 10(1), 21-39.

Suyanto, K., & Supramono, S. (2017). Likuiditas, Leverage, Komisaris Independen, Dan Manajemen Laba Terhadap Agresivitas Pajak Perusahaan. Jurnal Keuangan dan Perbankan, 16(2). doi:https://doi.org/10.26905/jkdp.v16i2.1057

Thomsen, M., & Watrin, C. (2018). Tax avoidance over time: A comparison of European and U.S. firms. Journal of International Accounting, Auditing and Taxation, 33, 40–63. https://doi.org/10.1016/j.intaccaudtax.2018.11.002

Tiaras, I., & Wijaya, H. (2015). Pengaruh Likuiditas, Leverage, Manajemen Laba, Komisaris Independen Dan Ukuran Perusahaan Terhadap Agresivitas Pajak. Jurnal Akuntansi, 19(3), 380–397. https://doi.org/10.24912/ja.v19i3.87

Downloads

Published

2024-03-28

How to Cite

Khaerany, R., Haliah, & Nirwana. (2024). Tax Avoidance Analysis in Healthcare Companies. West Science Accounting and Finance, 2(01), 92–100. https://doi.org/10.58812/wsaf.v2i01.765

Issue

Vol. 2 No. 01 (2024): West Science Accounting and Finance

Section

Articles

License

Copyright (c) 2024 Rizky Khaerany, Haliah, Nirwana

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.