EFFECT OF PROFITABILITY, LEVERAGE, AND COMPANY SIZE ON TAX AVOIDANCE IN PLANTATION SECTOR COMPANIES

Fida Oktafiani; Rahmat Putra Ahmad Hasibuan; Riata Dheasita Safira; Muhammad Rinaldi; Jenni Veronika Br Ginting

doi:10.53625/jirk.v2i9.5023

Authors

Fida Oktafiani Sekolah Tinggi Ilmu Ekonomi YAPAN, Indonesia
Rahmat Putra Ahmad Hasibuan UIN Fatmawati Sukarno Bengkulu, Indonesia
Riata Dheasita Safira Universitas Airlangga, Indonesia
Muhammad Rinaldi Universitas Mulawarman, Indonesia
Jenni Veronika Br Ginting Institut Teknologi dan Bisnis Indonesia

DOI:

https://doi.org/10.53625/jirk.v2i9.5023

Keywords:

Profitability, Leverage, Company Size, Tax Avoidance

Abstract

The purpose of this research is to analyze effect of profitability, leverage, and company size on tax avoidance in Plantation Sector Companies. This type of research is causal research with a quantitative approach. The type of data to be collected is secondary data in the form of quantitative data. The research data is obtained from information available on the official website of the Indonesia Stock Exchange, namely www.idx.co.id. This quantitative data is in the form of company financial reports, starting from 2018 to 2022. Sampling in this study is carried out using the census method, in which the entire target population is sampled. So the number of samples in this study are 14 companies. Testing the hypothesis in this study uses the estimation results of fixed effect model regression. The results show that profitability has a positive and significant effect on tax avoidance in Plantation Sector Companies. Leverage has a negative and significant effect on tax avoidance in Plantation Sector Companies. Company size has a positive and not significant effect on tax avoidance in Plantation Sector Companies.

References

Asyraini, Siti, Fristy, Poppy, Octiva, Cut Susan, Nasution, M. Hafiz Akbar, & Nursidin, M. (2022). Peningkatan Kesadaran Protokol Kesehatan di Masa Pandemi Bagi Warga di Desa Selamat Kecamatan Biru-biru. Jurnal Pengabdian Kontribusi (Japsi), 2(1), 33-36.

Jibril, Ahmad, Cakranegara, Pandu Adi, Putri, Raudya Setya Wismoko, & Octiva, Cut Susan. (2022). Analisis Efisiensi Kerja Kompresor pada Mesin Refrigerasi di PT. XYZ. Jurnal Mesin Nusantara, 5(1), 86-95.

Kurniawan, Anang Mury. (2015). Pajak Internasional Beserta Contoh Aplikasinya. Bogor: Ghalia Indonesia.

Octiva, Cut Susan. (2018). Pengaruh Pengadukan pada Campuran Limbah Cair Pabrik Kelapa Sawit dan Tandan Kosong Kelapa Sawit terhadap Produksi Biogas. Tesis. Medan: Fakultas Teknik, Program Studi Teknik Kimia, Universitas Sumatera Utara. https://repositori.usu.ac.id/bitstream/handle/123456789/12180/157022002.pdf?sequence=1&isAllowed=y.

Octiva, C. S., Irvan, Sarah, M., Trisakti, B., & Daimon, H. (2018). Production of Biogas from Co-digestion of Empty Fruit Bunches (EFB) with Palm Oil Mill Effluent (POME): Effect of Mixing Ratio. Rasayan J. Chem., 11(2), 791-797.

Octiva, Cut Susan, Indriyani, & Santoso, Ari Beni. (2021). Effect of Stirring Co-digestion of Palm Oil and Fruith for Biogas Production to Increase Economy Benefit. Budapest International Research and Critics Institute-Journal, 4(4), 14152-14160. DOI: https://doi.org/10.33258/birci.v4i4.3521.

Pandia, S., Tanata, S., Rachel, M., Octiva, C., & Sialagan, N. (2018). Effect of Fermentation Time of Mixture of Solid and Liquid Wastes from Tapioca Industry to Percentage Reduction of TSS (Total Suspended Solids). IOP Conference Series: Materials Science and Engineering, 309, 012086. DOI: 10.1088/1757-899X/309/1/012086.

Pandiangan, Saut Maruli Tua. (2015). Analisis Lama Mencari Kerja Bagi Tenaga Kerja Terdidik di Kota Medan. Skripsi. Medan: Fakultas Ekonomi dan Bisnis, Program Studi Ekonomi Pembangunan, Universitas Sumatera Utara. https://www.academia.edu/52494724/Analisis_Lama_Mencari_Kerja_Bagi_Tenaga_Kerja_Terdidik_di_Kota_Medan.

Pandiangan, Saut Maruli Tua. (2018). Analisis Faktor-faktor yang Mempengaruhi Penawaran Tenaga Kerja Lanjut Usia di Kota Medan. Tesis. Medan: Fakultas Ekonomi dan Bisnis, Program Studi Ilmu Ekonomi, Universitas Sumatera Utara. http://repositori.usu.ac.id/bitstream/handle/123456789/10033/167018013.pdf?sequence=1&isAllowed=y.

Pandiangan, Saut Maruli Tua, Rujiman, Rahmanta, Tanjung, Indra I., Darus, Muhammad Dhio, & Ismawan, Agus. (2018). An Analysis on the Factors which Influence Offering the Elderly as Workers in Medan. IOSR Journal of Humanities and Social Science (IOSR-JHSS), 23(10), 76-79. DOI: 10.9790/0837-2310087679. http://www.iosrjournals.org/iosr-jhss/papers/Vol.%2023%20Issue10/Version-8/K2310087679.pdf.

Pandiangan, Saut Maruli Tua, Resmawa, Ira Ningrum, Simanjuntak, Owen De Pinto, Sitompul, Pretty Naomi, & Jefri, Riny. (2021). Effect of E-Satisfaction on Repurchase Intention in Shopee User Students. Budapest International Research and Critics Institute-Journal, 4(4), 7785-7791. DOI: https://doi.org/10.33258/birci.v4i4.2697.

Pandiangan, Saut Maruli Tua, Oktafiani, Fida, Panjaitan, Santi Rohdearni, Shifa, Mutiara, & Jefri, Riny. (2022). Analysis of Public Ownership and Management Ownership on the Implementation of the Triple Bottom Line in the Plantation Sector Listed on the Indonesia Stock Exchange. Budapest International Research and Critics Institute-Journal, 5(1), 3489-3497. DOI: https://doi.org/10.33258/birci.v5i1.4016.

Pandiangan, Saut Maruli Tua. (2022). Effect of Packaging Design on Repurchase Intention to the Politeknik IT&B Medan Using E-Commerce Applications. Journal of Production, Operations Management and Economics (JPOME), 2(1), 15–21. http://journal.hmjournals.com/index.php/JPOME/article/view/442.

Pandiangan, Saut Maruli Tua. (2022). Analysis of Factors Affecting Interest in Buying a House. Journal of Innovation Research and Knowledge, 2(6), 2615-2620. https://bajangjournal.com/index.php/JIRK/article/view/4002.

Pandiangan, Saut Maruli Tua, Octiva, Cut Susan, Yusuf, Muhammad, Suryani, & Sesario, Revi. (2022). The Role of Digital Marketing in Increasing Sales Turnover for Micro, Small, and Medium Enterprises. Jurnal Pengabdian Mandiri, 1(12), 2601-2606. https://bajangjournal.com/index.php/JPM/article/view/4408.

Pohan, Chairil Anwar. (2013). Manajemen Perpajakan–Strategi Perencanaan Pajak dan Bisnis. Jakarta: PT. Gramedia Pustaka Utama.

Pohan, Chairil Anwar. (2018). Pedoman Lengkap Pajak Internasional. Jakarta: PT. Gramedia Pustaka Utama.

Sudirman, Sudirman, Taryana, Suprihartini, Yayuk, Maulida, Ervina, & Pandiangan, Saut Maruli Tua. (2022). Effect of Lecturer Service Quality and Infrastructure Quality on Student Satisfaction. Journal of Innovation Research and Knowledge, 2(9).

Sutaguna, I Nyoman Tri, Ernayani, Rihfenti, Liow, Festus Evly R. I., Octiva, Cut Susan, & Setyawasih, Rianti. (2022). Analisis Pengaruh Paket Remunerasi dan Stres Kerja Terhadap Turnover Intention dengan Kepuasan Kerja sebagai Variabel Mediasi pada Karyawan. Budgeting: Journal of Business, Management and Accounting, 4(1), 183-203.

Tobing, Murniati, Afifuddin, Sya’ad, Rahmanta, Huber, Sandra Rouli, Pandiangan, Saut Maruli Tua, & Muda, Iskandar. (2018). An Analysis on the Factors Which Influence the Earnings of Micro and Small Business: Case at Blacksmith Metal Industry. Academic Journal of Economic Studies, 5(1), 17-23. https://www.ceeol.com/search/article-detail?id=754945.