THE DETERMINANT OF EFFECTIVE TAX RATE FOR CORPORATE TAXPAYERS
Abstract
This research aims to examine the influence of leverage, liquidity, profitability, independent commissioners, audit committees, and audit quality on the effective tax rate. The research approach used is a quantitative approach. The research population includes manufacturing companies from all sectors listed on the Indonesia Stock Exchange (IDX) during the period 2018-2022. Sampling was done using purposive sampling method, resulting in a sample size of 50 companies with 155 analysis units after excluding 95 outliers. Research data are secondary data taken from the IDX website and the websites of respective companies. The analysis technique used is multiple linear regression analysis technique using IBM SPSS 22 analysis software. The results of the research show that leverage and audit quality have a significant positive effect on the effective tax rate. Meanwhile, liquidity, profitability, independent commissioners, and audit committees do not affect the effective tax rate. Simultaneously, leverage, liquidity, profitability, independent commissioners, audit committees, and audit quality collectively influence the effective tax rate.
References
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Cahyanti, Bella Sukma. 2023. “Analisis Pengaruh Debt To Asset Ratio (DAR), Return On Asset (ROA), Ukuran Perusahaan, Pertumbuhan Penjualan Dan Kepemilikan Institusional Terhadap Penghindaran Pajak (Tax Avoidance).” (3):10–28.
Danardhito, Arswendy, Hendro Widjanarko, and Heru Kristanto. 2023. “Determinan Penghindaran Pajak: Likuiditas, Leverage, Aktivitas, Profitabilitas, Pertumbuhan, Dan Nilai Perusahaan.” Jurnal Pajak Indonesia (JPI) 7(1):45–56.
Faradilla, Rani, and Anies Lastiati. 2022. “Pengaruh Komisaris Independen Dan Komite Audit Terhadap Effective Tax Rate Pada Badan Usaha Milik Negara (Bumn).” Trilogi Accounting and Business Research 3(1):98–113. doi: 10.31326/tabr.v1i1.1278.
Fernández-Rodríguez, Elena, Roberto García-Fernández, and Antonio Martínez-Arias. 2019. “Influence of Ownership Structure on the Determinants of Effective Tax Rates of Spanish Companies.” Sustainability (Switzerland) 11(5). doi: 10.3390/su11051441.
Hapsari Ardianti, Putu Novia. 2019. “Profitabilitas, Leverage, Dan Komite Audit Pada Tax Avoidance.” E-Jurnal Akuntansi 26(2019):2020. doi: 10.24843/eja.2019.v26.i03.p13.
Husni, Anna Nabhilla, and Joko Wahyudi. 2022. “Faktor-Faktor Yang Mempengaruhi Effective Tax Rate.” Kompak :Jurnal Ilmiah Komputerisasi Akuntansi 15(1):255–68. doi: 10.51903/kompak.v15i1.649.
Jensen, M.C., W. H. Meckling. 1976. “Theory Of The Firm : Managerial Behavior, Agency Cost And Ownership Structure.” Journal Of Financial Economic.
Jihene, Ferchichi, and Dabboussi Moez. 2019. “International Journal of Economics and Financial Issues The Moderating Effect of Audit Quality on CEO Compensation and Tax Avoidance: Evidence from Tunisian Context.” International Journal of Economics and Financial Issues 9(1):131–39.
Juhli Edi Simanjuntak, and Destriana Helda. 2023. “Pengaruh Profitabilitas, Dewan Komisaris Independen, Leverage, Intensitas Aset Tetap Terhadap Tarif Pajak Efektif Pada Perusahaan Manufaktur Yang Terdaftar Di Bei.” Journal of Innovation Research and Knowledge 2(9):3773–78. doi: 10.53625/jirk.v2i9.5220.
Kusumatuti, Febriyanti Mody, and Dimas Emha Amir Fikri Anas. 2022. “Pengaruh Karakter Eksekutif, Ukuran Perusahaan, Kualitas Audit, Dan Jumlah Komite Audit Terhadap Tax Avoidance.” Journal Riset Mahasiswa Manajemen (JRMM) 8(1):1–10.
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Napitulu, Ilham Hidayah, and Anggiat Situngkir. 2020. “Jurnal 1 Transfer Pricing Pengaruhnya Thdp Tax Avoidance.” Kajian Akuntansi 21(2):126–41.
Purwanti, Desi, Ruliani Ruliani, and Intan Novita. 2022. “Pengaruh Likuiditas, Laverage, Dan Komisaris Independen Terhadap Efective Tax Rate (Studi Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019).” Jurnal Akuntansi Dan Keuangan 10(1):1. doi: 10.29103/jak.v10i1.5912.
Rahmawati, Vika, and Titik Mildawati. 2020. “Pengaruh Size, Leverage, Profitability, Dan Capital Intensity Ratio Terhadap Effective Tax Rate (Etr).” Jurnal Riset Keuangan Dan Akuntansi 5(2):1–19. doi: 10.25134/jrka.v5i2.2008.
Rani, Sasiska, Didik Susetyo, and Luk Luk Fuadah. 2018. “The Effects of the Corporate’s Characteristics on Tax Avoidance Moderated by Earnings Management (Indonesian Evidence).” Journal of Accounting, Finance and Auditing Studies 4(3):149–69.
Rianti, Ni Luh Putu Ayu Evryani, and Maria M. Ratna Sari. 2014. “Karakteristik Komite Audit Dan Audit Delay.” E-Jurnal Akuntansi Universitas Udayana 6(3):488–508.
Rianto, and Muhamad Alfian. 2022. “PENGARUH LEVERAGE DAN CAPITAL INTENSITY RATIO TERHADAP EFFECTIVE TAX RATE DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di BEI Periode 2016-2020).” RELEVAN : Jurnal Riset Akuntansi 2(2):100–115. doi: 10.35814/relevan.v2i2.3462.
Setiawan, Ade, and Muhammad Kholiq Al-Ahsan. 2016. “Pengaruh Size, Leverage, Profitability, Komite Audit, Komisaris Independen Dan Investor Konstitusional Terhadap Effective Tax Rate (ETR).” Jurnal EKA CIDA 1(2):1–16.
Simon, Hendrik, and Amelia Sandra. 2018. “Pengaruh Corporate Governance Terhadap Effective Tax Rate Pada Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016.” 1–16.
Simone, Poli. 2019. “The Determinants of the Corporate Effective Tax Rate of Italian Private Companies.” African Journal of Business Management 13(16):507–18. doi: 10.5897/ajbm2019.8852.
Sudaryo, Yoyo, Dyah Purnamasari, and Gustiani Kartikawati. 2018. “Pengaruh Profitabilitas, Leverage, Kualitas Audit, Dan Komite Audit Terhadap Tax Avoidance Pada Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia Periode 2013-2017.” Jurnal Indonesia Membangun 17(3):15–32.
Tandean, Vivi Adeyani, and W. Winnie. 2016. “The Effect of Good Corporate Governance on Tax Avoidance: An Empirical Study on Manufacturing Companies Listed in IDX Period 2010-2013.” Asian Journal of Accounting Research 1(1):28–38. doi: 10.1108/AJAR-2016-01-01-B004.
Tavarel, Reinhard, and Fanny Anggraeni. 2021. “Alisis Faktor Yang MemengaruariPajak Efektif Perusahaan.” E-Jurnal Akuntansi TSM 1(3):195–206.
Utami, Rini, and Endang Mahpudin. 2021. “The Effect of Leverage, Capital Intensity, and Inventory Intensity on Effective Tax Rate.” E-Jurnal Ekonomi Dan Bisnis Universitas Udayana 10(01):1. doi: 10.24843/eeb.2021.v10.i01.p01.
Yanti, Titis Widya, Kartika Hendra, and Yuli Chomsatu. 2020. “Effect of Financial Performance, Audit Quality, Independent Commissioner on Effective Tax Rate.” Eaj (Economics and Accounting Journal) 3(1):44. doi: 10.32493/eaj.v3i1.y2020.p44-52.
Yinka, Mashood Salaudeen, and Celestine Eze Uchenna. 2018. “Firm Specific Determinants of Corporate Effective Tax Rate of Listed Firms in Nigeria.” Journal of Accounting and Taxation 10(2):19–28. doi: 10.5897/jat2017.0288.
Yohanes, and Fransisca Sherly. 2022. “Pengaruh Profitability, Leverage, Audit Quality, Dan Faktor Lainnya Terhadap Tax Avoidance.” E-Jurnal Akuntansi Tsm 2(2):543–58.
Yusuf, Maulana, and Maryam. 2022. “Pengaruh Tax Avoidance Terhadap Firm Value Yang Dimoderasi Oleh Transparansi Perusahaan.” Journal of Islamic Accounting … 88–107.
Amelia, Vicky. 2015. “Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas, Intensitas Aset Tetap, Intensitas Persediaan Dan Komisaris Independen Terhadap Effective Tax Rate.” Universitas Islam Negeri Syarif Hidayatullah Jakarta.
Bubanić, Marijana, and Hrvoje Šimović. 2021. “Determinants of the Effective Tax Burden of Companies in the Telecommunications Activities in the Republic of Croatia.” Zagreb International Review of Economics and Business 24(2):59–76. doi: 10.2478/zireb-2021-0011.
Cahyanti, Bella Sukma. 2023. “Analisis Pengaruh Debt To Asset Ratio (DAR), Return On Asset (ROA), Ukuran Perusahaan, Pertumbuhan Penjualan Dan Kepemilikan Institusional Terhadap Penghindaran Pajak (Tax Avoidance).” (3):10–28.
Danardhito, Arswendy, Hendro Widjanarko, and Heru Kristanto. 2023. “Determinan Penghindaran Pajak: Likuiditas, Leverage, Aktivitas, Profitabilitas, Pertumbuhan, Dan Nilai Perusahaan.” Jurnal Pajak Indonesia (JPI) 7(1):45–56.
Faradilla, Rani, and Anies Lastiati. 2022. “Pengaruh Komisaris Independen Dan Komite Audit Terhadap Effective Tax Rate Pada Badan Usaha Milik Negara (Bumn).” Trilogi Accounting and Business Research 3(1):98–113. doi: 10.31326/tabr.v1i1.1278.
Fernández-Rodríguez, Elena, Roberto García-Fernández, and Antonio Martínez-Arias. 2019. “Influence of Ownership Structure on the Determinants of Effective Tax Rates of Spanish Companies.” Sustainability (Switzerland) 11(5). doi: 10.3390/su11051441.
Hapsari Ardianti, Putu Novia. 2019. “Profitabilitas, Leverage, Dan Komite Audit Pada Tax Avoidance.” E-Jurnal Akuntansi 26(2019):2020. doi: 10.24843/eja.2019.v26.i03.p13.
Husni, Anna Nabhilla, and Joko Wahyudi. 2022. “Faktor-Faktor Yang Mempengaruhi Effective Tax Rate.” Kompak :Jurnal Ilmiah Komputerisasi Akuntansi 15(1):255–68. doi: 10.51903/kompak.v15i1.649.
Jensen, M.C., W. H. Meckling. 1976. “Theory Of The Firm : Managerial Behavior, Agency Cost And Ownership Structure.” Journal Of Financial Economic.
Jihene, Ferchichi, and Dabboussi Moez. 2019. “International Journal of Economics and Financial Issues The Moderating Effect of Audit Quality on CEO Compensation and Tax Avoidance: Evidence from Tunisian Context.” International Journal of Economics and Financial Issues 9(1):131–39.
Juhli Edi Simanjuntak, and Destriana Helda. 2023. “Pengaruh Profitabilitas, Dewan Komisaris Independen, Leverage, Intensitas Aset Tetap Terhadap Tarif Pajak Efektif Pada Perusahaan Manufaktur Yang Terdaftar Di Bei.” Journal of Innovation Research and Knowledge 2(9):3773–78. doi: 10.53625/jirk.v2i9.5220.
Kusumatuti, Febriyanti Mody, and Dimas Emha Amir Fikri Anas. 2022. “Pengaruh Karakter Eksekutif, Ukuran Perusahaan, Kualitas Audit, Dan Jumlah Komite Audit Terhadap Tax Avoidance.” Journal Riset Mahasiswa Manajemen (JRMM) 8(1):1–10.
Livia, Stefani; Sairin. 2022. “PENGARUH UKURAN PERUSAHAAN, FEE AUDIT, DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT.” Repository STIE INDONESIA 12.
Napitulu, Ilham Hidayah, and Anggiat Situngkir. 2020. “Jurnal 1 Transfer Pricing Pengaruhnya Thdp Tax Avoidance.” Kajian Akuntansi 21(2):126–41.
Purwanti, Desi, Ruliani Ruliani, and Intan Novita. 2022. “Pengaruh Likuiditas, Laverage, Dan Komisaris Independen Terhadap Efective Tax Rate (Studi Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019).” Jurnal Akuntansi Dan Keuangan 10(1):1. doi: 10.29103/jak.v10i1.5912.
Rahmawati, Vika, and Titik Mildawati. 2020. “Pengaruh Size, Leverage, Profitability, Dan Capital Intensity Ratio Terhadap Effective Tax Rate (Etr).” Jurnal Riset Keuangan Dan Akuntansi 5(2):1–19. doi: 10.25134/jrka.v5i2.2008.
Rani, Sasiska, Didik Susetyo, and Luk Luk Fuadah. 2018. “The Effects of the Corporate’s Characteristics on Tax Avoidance Moderated by Earnings Management (Indonesian Evidence).” Journal of Accounting, Finance and Auditing Studies 4(3):149–69.
Rianti, Ni Luh Putu Ayu Evryani, and Maria M. Ratna Sari. 2014. “Karakteristik Komite Audit Dan Audit Delay.” E-Jurnal Akuntansi Universitas Udayana 6(3):488–508.
Rianto, and Muhamad Alfian. 2022. “PENGARUH LEVERAGE DAN CAPITAL INTENSITY RATIO TERHADAP EFFECTIVE TAX RATE DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di BEI Periode 2016-2020).” RELEVAN : Jurnal Riset Akuntansi 2(2):100–115. doi: 10.35814/relevan.v2i2.3462.
Setiawan, Ade, and Muhammad Kholiq Al-Ahsan. 2016. “Pengaruh Size, Leverage, Profitability, Komite Audit, Komisaris Independen Dan Investor Konstitusional Terhadap Effective Tax Rate (ETR).” Jurnal EKA CIDA 1(2):1–16.
Simon, Hendrik, and Amelia Sandra. 2018. “Pengaruh Corporate Governance Terhadap Effective Tax Rate Pada Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016.” 1–16.
Simone, Poli. 2019. “The Determinants of the Corporate Effective Tax Rate of Italian Private Companies.” African Journal of Business Management 13(16):507–18. doi: 10.5897/ajbm2019.8852.
Sudaryo, Yoyo, Dyah Purnamasari, and Gustiani Kartikawati. 2018. “Pengaruh Profitabilitas, Leverage, Kualitas Audit, Dan Komite Audit Terhadap Tax Avoidance Pada Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia Periode 2013-2017.” Jurnal Indonesia Membangun 17(3):15–32.
Tandean, Vivi Adeyani, and W. Winnie. 2016. “The Effect of Good Corporate Governance on Tax Avoidance: An Empirical Study on Manufacturing Companies Listed in IDX Period 2010-2013.” Asian Journal of Accounting Research 1(1):28–38. doi: 10.1108/AJAR-2016-01-01-B004.
Tavarel, Reinhard, and Fanny Anggraeni. 2021. “Alisis Faktor Yang MemengaruariPajak Efektif Perusahaan.” E-Jurnal Akuntansi TSM 1(3):195–206.
Utami, Rini, and Endang Mahpudin. 2021. “The Effect of Leverage, Capital Intensity, and Inventory Intensity on Effective Tax Rate.” E-Jurnal Ekonomi Dan Bisnis Universitas Udayana 10(01):1. doi: 10.24843/eeb.2021.v10.i01.p01.
Yanti, Titis Widya, Kartika Hendra, and Yuli Chomsatu. 2020. “Effect of Financial Performance, Audit Quality, Independent Commissioner on Effective Tax Rate.” Eaj (Economics and Accounting Journal) 3(1):44. doi: 10.32493/eaj.v3i1.y2020.p44-52.
Yinka, Mashood Salaudeen, and Celestine Eze Uchenna. 2018. “Firm Specific Determinants of Corporate Effective Tax Rate of Listed Firms in Nigeria.” Journal of Accounting and Taxation 10(2):19–28. doi: 10.5897/jat2017.0288.
Yohanes, and Fransisca Sherly. 2022. “Pengaruh Profitability, Leverage, Audit Quality, Dan Faktor Lainnya Terhadap Tax Avoidance.” E-Jurnal Akuntansi Tsm 2(2):543–58.
Yusuf, Maulana, and Maryam. 2022. “Pengaruh Tax Avoidance Terhadap Firm Value Yang Dimoderasi Oleh Transparansi Perusahaan.” Journal of Islamic Accounting … 88–107.
Published
2024-06-11
How to Cite
PUTRI, Anggrieta Arzeni Gatra; YANTO, Heri.
THE DETERMINANT OF EFFECTIVE TAX RATE FOR CORPORATE TAXPAYERS.
SAR (Soedirman Accounting Review) : Journal of Accounting and Business, [S.l.], v. 9, n. 01, p. 61 - 75, june 2024.
ISSN 2598-0718.
Available at: <https://jos.unsoed.ac.id/index.php/sar/article/view/11777>. Date accessed: 17 sep. 2024.
doi: https://doi.org/10.32424/1.sar.2024.9.01.11777.
Section
Articles
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