11. Pengaruh Ukuran Perusahaan terhadap Aggressive Tax Avoidance di Indonesia

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48 citations0/0 files storedJurnal Akuntansi Multiparadigma

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Corporate Taxation and Avoidance Taxation and Legal Issues Taxation and Compliance Studies

Abstract

The Influence Of Size Firm On Aggressive Tax Avoidance In Indonesia. This study aims to empirically examine the effect of firm size (Firm Size) against aggressive tax avoidance (aggressive tax avoidance) in Indonesia. The method in use is descriptive quantitative with panel data of financial statements of listed companies on the Stock Exchange in the period 2010-2012 which regresswith Eviews program. The results of this study indicate that company size has no effect on aggressive tax avoidance in Indonesia, which means that the behavior of firms in Indonesia for more aggressive tax avoidance do not affect the size of the company. Abstrak: Pengaruh Ukuran Perusahaan Terhadap Aggressive Tax Avoidance Di Indonesia Tujuan Penelitian ini Menguji secara Empiris Pengaruh Ukuran Perusahaan (Firm Size) terhadap Penghindaran Pajak Agresif (Aggressive Tax Avoidance) di Indonesia. Penelitian ini menggunakan metode deskriptif kuantitatif dengan data panel laporan keuangan yang terdaftar di BEI periode 2010-2012 yang dilakukan uji regresi dengan program Eviews. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan tidak berpengaruh terhadap aggressive tax avoidance di Indonesia, yang artinya bahwa perilaku perusahaan-perusahaan di Indonesia untuk semakin melakukan aggressive tax avoidance tidak dipengaruhi besar kecilnya perusahaan.

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2010A review of tax research 2005Corporate tax avoidance and high-powered incentives 2008Long-Run Corporate Tax Avoidance 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2005The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences 2010Do corporate governance characteristics influence tax management?2007Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia 2013The impact of board of director oversight characteristics on corporate tax aggressiveness: An empirical analysis

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2019The Effect of CSR, Tunneling Incentive, Fiscal Loss Compensation, Debt Policy, Profitability, Firm Size to Tax Avoidance 2020Does capital intensity, inventory intensity, firm size, firm risk, and political connections affect tax aggressiveness?2018The Effect of Transfer Pricing, Capital Intensity and Financial Distress on Tax Avoidance with Firm Size as Moderating Variables 2019Peran Komisaris Independen, Ukuran Perusahaan, Kinerja Keuangan dan Leverage Terhadap Usaha Penghindaran Pajak

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