THE EFFECT OF LEVERAGE AND SALES GROWTH ON TAX AVOIDANCE
DOI:
https://doi.org/10.52250/reas.v5i1.841Keywords:
Leverage, Sales Growth, Tax AvoidanceAbstract
Introduction/Main Objectives: This study aims to see how the influence of leverage and sales growth on tax avoidance. Background Problems: The study was conducted on property and real estate sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. The research population was 74 property and real estate sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. Novelty: The effect of leverage and sales growth to tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2021–2023. Research Methods: The sample was processed using purposive sampling method to filter certain criteria, so that a sample of 17 companies was obtained for 3 periods and resulted in 51 observation data. The type of data used is secondary data obtained through financial reports on the official website of the Indonesia Stock Exchange (www.idx.co.id). Data analysis was tested using multiple linear regression tests with the help of SPSS Version 25 software. Finding/Results: The results of this study indicate that partially leverage and sales growth affect to tax avoidance. Then, simultaneously the leverage and sales growth variables affect to tax avoidance. Conclusion: The managerial implication of this finding is that company management needs to pay attention to funding structures and sales growth strategies in order to manage tax liabilities optimally without violating applicable regulations.
References
Agoestina, M. (2021) Efek Tax Avoidance dan Manajemen Laba terhadap Nilai Perusahaan. 1st edn. Edited by R. Nur Briliant and E. Safitry. Kab. Banyumas: CV. Pena Persada.
Ananda, F.A., Herawati, R. and Samasta, A.S. (2023) ‘Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak’, JAKA (Jurnal Akuntansi, Keuangan, dan Auditing), 4(1), pp. 215–225.
Anggraeni, E.N. and Kurniawan, B. (2023) ‘Pengaruh Profitabilitas, Leverage, Pertumbuhan Penjualan dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Property dan Real Estate yang Terdaftar di BEI Tahun 2017-2020’, KALBISIANA Jurnal Sains, Bisnis dan Teknologi, 9(2), pp. 300–311.
Antari, N.K.D.P. and Merkusiwati, N.K.L.A. (2022) ‘Ukuran Perusahaan, Leverage, Sales Growth dan Agresivitas Pajak’, E-Jurnal Akuntansi, 32(8), p. 2004. Available at: https://doi.org/10.24843/EJA.2022.v32.i08.p04.
Brealey, R.A., Myers, S.C. and Allen, F. (2019) Principles of Corporate Finance. McGraw-Hill Education (Economia e discipline aziendali). Available at: https://books.google.co.id/books?id=0280wAEACAAJ.
Brigham, E.F. and Ehrhardt, M.C. (2017) Financial Management: Theory & Practice. Cengage Learning (MindTap Course List Series). Available at: https://books.google.co.id/books?id=2j02CwAAQBAJ.
CNBC Indonesia (2022) ‘Duh... RI Beneran Bakal Alami Kiamat Properti Nggak Ya?’ Available at: https://www.cnbcindonesia.com/market/20221010153608-17-378562/duh-ri-beneran-bakal-alami-kiamat-properti-nggak-ya (Accessed: 12 July 2024).
Emanuel, R., Trisnawati, E. and Firmansyah, A. (2023) ‘Manajemen Laba, Leverage, Pertumbuhan Penjualan, Penghindaran Pajak: Peran Moderasi Komisaris Independen’, E-Jurnal Akuntansi, 33(3), p. 756.
Faradilla, I.C. and Bhilawa, L. (2022) ‘Pengaruh profitabilitas, leverage, ukuran perusahaan dan sales growth terhadap tax avoidance’, Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan, 5(1), pp. 34–44. Available at: https://doi.org/10.32670/fairvalue.v5i1.2233.
Faradiza, S.A. (2019) ‘Dampak Strategi Bisnis terhadap Penghindaran Pajak’, Journal of Applied Accounting and Taxation, 4(1), pp. 107–116. Available at: https://doi.org/10.30871/jaat.v4i1.1199.
Ghozali, I. (2022) Aplikasi Analisis Multivariate dengan Program IBM SPSS 26. 10th edn. Semarang: Badan Penerbit Universitas Diponegoro.
Gitman, L.J. and Zutter, C.J. (2015) Principles of Managerial Finance. 14th edn. Pearson Education.
Hanlon, M. and Heitzman, S. (2010) ‘A Review of Tax Research’, SSRN Electronic Journal [Preprint]. Available at: https://doi.org/10.2139/ssrn.1476561.
Hek, T.K. (2022) ‘Analisis Faktor yang Mempengaruhi Agresivitas Pajak (Perusahaan Properti dan Real Estate yang Terdaftar di BEI)’, Jurnal Audit dan Perpajakan (JAP), 2(1), pp. 1–12. Available at: https://doi.org/10.47709/jap.v2i1.1419.
Hutabarat, M.I. (2022) ‘Pengaruh ROA, Pertumbuhan Penjualan, Likuiditas dan Ukuran Perusahaan terhadap Struktur Modal Perusahaan Manufaktur Sektor Makanan dan Minuman di BEI’, Owner, 6(1), pp. 348–358. Available at: https://doi.org/10.33395/owner.v6i1.589.
Ilmiyono, A.F. and Agustina, R.A. (2020) ‘Company Size, Sales Growth and Leverage Against Tax Avoidance in Property and Real Estate Companies on the Indonesian Stock Exchange for the Period of 2012-2018’, The Accounting Journal of Binaniaga, 5(2), p. 85.
Kasmir (2022) Pengantar Metodologi Penelitian Untuk Ilmu Manajemen, Akuntansi dan Bisnis. 1st edn. Depok: PT Rajagrafindo Persada.
Kementerian Keuangan RI (2023) Penerimaan Perpajakan 2021-2023, komwasjak.kemenkeu.go.id. Available at: https://komwasjak.kemenkeu.go.id/in/page/informasi-perpajakan (Accessed: 31 March 2024).
Khomsiyah, N., Muttaqiin, N. and Katias, P. (2021) ‘Pengaruh Profitabilitas, Tata Kelola Perusahaan, Leverage, Ukuran Perusahaan, dan Pertumbuhan Penjualan terhadap Penghindaran Pajak pada Perusahaan Pertambangan yang Terdaftar di BEI Periode 2014-2018’, Ecopreneur.12, 4(1), p. 1. Available at: https://doi.org/10.51804/econ12.v4i1.917.
Kurniawati, L. and Kholis, N. (2020) ‘Karakteristik Perusahaan yang Mempengaruhi Tax Avoidance (Studi Empiris pada Perusahaan Manufaktur Non Logam yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018)’, in Prosiding University Research Colloquium, pp. 61–66.
Kusuma, A.S. and Maryono, M. (2022) ‘Faktor – faktor yang berpengaruh terhadap agresivitas pajak’, Owner, 6(2), pp. 1888–1898. Available at: https://doi.org/10.33395/owner.v6i2.743.
Margaretha, M. (2019) ‘Pengaruh Profitabilitas, Sales Growth Dan Leverage Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Sub Sektor Farmasi Yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017)’.
Priyatno, D. (2022) Olah Data Sendiri Analisis Regresi Linier Dengan SPSS Dan Analisis Regresi Data Panel Dengan Eviews. 1st edn. Yogyakarta: Cahaya Harapan.
Republik Indonesia (2009) Undang-undang (UU) Nomor 16 Tahun 2009 tentang Penetapan Peraturan Pemerintah Pengganti Undang-Undang Nomor 5 Tahun 2008 Tentang Perubahan Keempat Atas Undang-Undang Nomor 6 Tahun 1983 Tentang Ketentuan Umum dan Tata Cara Perpajakan Menjadi Undang-Undang. Indonesia. Available at: https://peraturan.bpk.go.id/Details/38624/uu-no-16-tahun-2009 (Accessed: 27 March 2024).
Rosa, G. (2020) Pengaruh Ukuran Perusahaan, Pertumbuhan Penjualan dan Leverage terhadap Tax Avoidance pada Perusahaan Properti dan Real Estate yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2018. Universitas Pakuan Bogor.
Sari, C.D. and Rahayu, Y. (2020) ‘Pengaruh Likuiditas, Leverage, Ukuran Perusahaan Dan Komisaris Independen Terhadap Agresivitas Pajak’, Jurnal Ilmu Dan Riset Akuntansi (JIRA), 9(2).
Sekjen DPR RI (2023) ‘Buletin APBN’, dpr.go.id. Available at: https://berkas.dpr.go.id/pa3kn/buletin-apbn/public-file/buletin-apbn-public-187.pdf (Accessed: 21 June 2024).
Setiawan, C.W. (2020) Pengaruh Pertumbuhan Penjualan, Profitabilitas dan Ukuran Perusahaan terhadap Struktur Modal (Subsektor Food And Beverages yang Terdaftar di Bursa Efek Indonesia Periode 2015-2018). Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
Setiowati, D.P., Salsabila, N.T. and Eprianto, I. (2023) ‘Pengaruh Ukuran Perusahaan, Leverage, Dan Profitabilitas Terhadap Manajemen Laba’, Jurnal Economina, 2(8), pp. 2137–2146.
Sugiyono (2022) Metode Penelitian Manajemen. 1st edn. Bandung: Alfabeta.
Wahyuni, L., Fahada, R. and Atmaja, B. (2019) ‘The effect of business strategy, leverage, profitability and sales growth on tax avoidance’, Indonesian Management and Accounting Research, 16(2), pp. 66–80.
Watts and Zimmerman (1986) Positive Accounting Theory. Englewood Cliffs NJ, USA. : Prentice Hall International Inc.
Wulandari, D.S. (2022) ‘Tindakan Agresivitas Pajak dipandang dari Teori Akuntansi Positif’, Owner, 6(1), pp. 554–569. Available at: https://doi.org/10.33395/owner.v6i1.631.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Ismah Sulistyawati & Siska Willy
This work is licensed under a Creative Commons Attribution 4.0 International License.
