Analisis Pengaruh Rasio Pajak Tangguhan, Keahlian Pajak, dan Remunerasi Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Yang Terdaftar di BEI Periode 2021-2023
DOI:
https://doi.org/10.51903/e-bisnis.v19i1.3655Keywords:
First keyword Second keyword Third keyword Fourth keyword Fifth keywordAbstract
This study aims to analyze the effect of the deferred tax ratio, tax expertise, and remuneration on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange for the 2021–2023 period. The data used is secondary data obtained from annual financial reports, with a sample of 30 observations selected using a purposive sampling method. The analysis method used was multiple linear regression with IBM SPSS Statistics version 29, preceded by descriptive statistical tests and classical assumption tests. The results indicate that the deferred tax ratio has a partial negative and significant effect on tax avoidance, with a coefficient of -1.880 and a significance value <0.001. Meanwhile, tax expertise has a coefficient of 0.005 with a significance value of 0.729, and remuneration has a coefficient of -0.092 with a significance value of 0.721, indicating that neither has a significant effect on tax avoidance. Simultaneously, all three variables significantly influence tax avoidance, with a significance value of <0.001 and an adjusted R-square of 0.939, indicating the model's high ability to explain the dependent variable. These results indicate that the deferred tax ratio is an important factor in reflecting a company's level of tax avoidance.
References
Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99–
120. DOI: https://doi.org/10.1177/014920639101700108
Cahyani, M. R., & Kiswara, E. (2019). Pengaruh rasio pajak tangguhan, keahlian pajak, dan remunerasi
terhadap penghindaran pajak. Diponegoro Journal of Accounting, 8(4), 1–13. https://doi.org/
https://ejournal3.undip.ac.id/index.php/accounting
Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2022). Long-run corporate tax avoidance. The Accounting
Review, 97(1), 61–83. DOI: https://doi.org/10.2308/TAR-2019-0456
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and
ownership structure. Journal of Financial Economics, 3(4), 305–360. DOI: https://doi.org/10.1016/0304-
405X(76)90026-X
Komalasari, E., & Ningsih, S. S. (2022). Pengaruh penghindaran pajak, beban pajak tangguhan dan aset pajak
tangguhan terhadap manajemen laba. Jurnal Bilancia. https://doi.org/10.35145/bilancia.v6i3.1737
Leswari, N. H., & Misra, F. (2024). Pengaruh pajak tangguhan, transfer pricing dan manajemen laba terhadap
tax avoidance. Jurnal Ilmiah Edunomika. https://doi.org/10.29040/jie.v8i1.12245
Octavia, T. R., & Sari, D. P. (2022). Pengaruh manajemen laba, leverage, dan fasilitas pajak terhadap
penghindaran pajak. Jurnal Pajak dan Keuangan Negara. https://doi.org/10.31092/jpkn.v4i1.1717
OECD. (2021). Corporate tax statistics 2021. Paris: OECD Publishing.
OECD. (2023). Corporate tax statistics 2023. Paris: OECD Publishing.
Prasetyo, A., & Nugroho, B. (2022). Pengaruh kebijakan perpajakan terhadap penghindaran pajak perusahaan.
E-Bisnis: Jurnal Ilmiah Ekonomi dan Bisnis, 15(2), 45–56. DOI: https://doi.org/10.51903/e-
bisnis.v18i2
Saputra, R., & Kurniawan, D. (2021). Pengaruh remunerasi terhadap penghindaran pajak perusahaan. E-Bisnis:
Jurnal Ilmiah Ekonomi dan Bisnis, 14(3), 67–78. DOI: https://doi.org/10.51903/e-bisnis.v18i2
Slemrod, J. (2004). The economics of corporate tax avoidance. National Tax Journal, 57(4), 877–899. DOI:
https://doi.org/10.17310/ntj.2004.4.06
Sugiono. (2016). Manajemen perpajakan. Bandung: Alfabeta.
Sugiono. (2020). Analisis laporan keuangan. Bandung: Alfabeta.
Sugiono. (2021). Perpajakan dan strategi bisnis. Bandung: Alfabeta.
Sugiono. (2022). Manajemen sumber daya manusia. Bandung: Alfabeta.
Tax Justice Network. (2023). State of tax justice 2023.
