THE INFLUENCE OF FIXED ASSETS INTENSITY, SALES GROWTH AND PROFITABILITY ON TAX AVOIDANCE ON REGISTERED AUTOMOTIVE COMPANIES ON IDX 2015-2018 PERIOD
Abstract
The purpose of this study was to determine the effect of fixed asset intensity on tax avoidance, to determine the effect of sales growth on tax avoidance, to determine the effect of profitability on tax avoidance and to determine the effect of fixed asset intensity, profitability and sales growth on tax avoidance in automotive companies listed on the BEI. The research approach uses associative quantitative. The population in this study are all automotive companies listed on the IDX, where the number of companies is 11 companies and the sample from the study is 11 companies with 4 years of observation. The data collection technique used in this research is documentation. The analytical technique used in this research is descriptive statistics, Multiple Linear Regression analysis, Hypothesis Testing, Determinant Test. The results showed that partially fixed asset intensity had no effect on tax avoidance in automotive companies. Partially Sales Growth has no effect on Tax Avoidance, Partially has no effect on Tax Avoidance and Simultaneously shows that Fixed Asset Intensity, Sales Growth and Profitability have no significant effect on Tax Avoidance in Automotive Companies.
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Adisamartha, IBPF, & Noviari, N. (2015). Effect of Liquidity, Leverage, Inventory Intensity and Fixed Assets Intensity on Aggressive Levels of Corporate Taxpayers. Udayana University Accounting E-Journal, 13(3), 973–1000.
Alpi, MF (2016). The Effect of Return On Assets and Earning Per Share on Stock Prices in Textile and Garment Companies Listed on the Indonesia Stock Exchange. Maksitek Scientific Journal, 1(1), 56–64.
Alpi, MF (2018). The Effect of Current Ratio And Total Assets Turnover Towards Return On Assets In Plastic And Packaging Companies. Journal of Axiom Accounting Research, 17(2), 1–36.
Alpi, M. Firza. (2018). The Influence of Debt To Equity Ratio, Inventory Turn Over, And Current Ratio To Return On Equity In Pharmaceutical Sector Companies Listed On The Indonesia Stock Exchange. Journal of Business Administration, 1(1), 157–175.
Budiman, J., & Setiyono. (2012). Effect of Executive Characteristics on Tax Avoidance. XV National Accounting Symposium. Lambung Mangkurat University, 1(1).
Dewinta, IAR, & Setiawan, PE (2016). Effect of Firm Size, Company Age, Profitability, Leverage, and Sales Growth on Tax Avoidance. Udayana University Accounting E-Journal, 14(3), 1584–1613.
Dharma, IMS, & Ardiana, PA (2016). The Effect of Leverage, Fixed Asset Intensity, Company Size, And Political Connections on Tax Avoidance. Udayana University Accounting E-Journal, 15(1), 584–613.
Handayani, R. (2018). The Effect of Return on Assets (ROA), Leverage and Company Size on Tax Avoidance in Banking Companies Listed on the IDX for the Period of 2012-2015. Maranatha Journal of Accounting, 10(1), 72–84.
Hartono, J. (2010). Portfolio Theory and Investment Analysis (1st ed.). BPFE UGM.
Harry. (2015). Financial Statement Analysis (1st ed.). CAPS.
Hutagaol, J. (2010). Taxation Contemporary Issues. Graha Ilmu.
Indonesian Institute of Accountants. (2015). Statement of Financial Accounting Standards (PSAK). Salemba Four.
Irawati, S. (2010). Financial management. References.
cashmere. (2012). Analysis of financial statements. King Grafindo Persada.
Kennedy, Azlina, N., & Suzana, AR (2011). Factors Affecting Capital Structure in Real Estate and Property Companies that Go Public on the Indonesia Stock Exchange. E-Journal of Economics, University of Riau, 19(2), 1–10.
Kurniasih, T., & Sari, MMR (2013). Effect of Return on Assets, Leverage, Corporate Governance, Company Size, and Fiscal Loss Compensation on Tax Avoidance. Economic Studies Bulletin, 18(1), 58–65.
McGuire, S., Wang, D., & Wilson, R. (2011). Dual Class Ownership and Tax Avoidance. American Taxation Association Midyear. Jata Conference.
Nurwani. (2017). The Effect of Liquidity and Profitability on Dividend Policy: A Study on Manufacturing Companies Listed on the Indonesia Stock Exchange. Journal of Business Financial Research, 1(1), 1–8.
Pohan, C. (2013). Tax Management. Main Library Gramedia.
Prakosa, K. (2014). The Effect of Profitability, Family Ownership, and Corporate Governance on Tax Avoidance in Indonesia. XVII National Accounting Symposium, 1(1).
Rahayu, SK (2010). Indonesian Taxation: Concepts and Formal Aspects. Graha Ilmu.
Rist, M., & Pizzica, AJ (2014). Financial Ratios for Executives. Appreciate.
Riyanto, B. (2010). Corporate Expenditure Fundamentals, ed. 4. BPFE.
Rudianto. (2012). Introduction to Accounting Concepts and Techniques for Preparing Financial Statements. Erlangga.
Sabli, N., & Noor, M. (2012). Tax Planning and Corporate Governance, 3rd International Conference on Business and Economics Research (3rd IBER) Proceeding. MARA University of Technology.
Saragih, F. (2013). Profitability Ratio Analysis In Assessing Company Financial Performance At PT. Port of Indonesia I (Persero) Medan. Journal of Economists, 1(1), 1–11.
Sudana, IM (2015). Corporate Financial Management Theory & Practice. Erlangga.
Sulasmiyati, DH (2015). The Effect of Tax Knowledge and Quality of Fiscal Services on Taxpayer Compliance. JAB Universitas Brawijaya, 5(1).
Swastha, B. (2014). Sales Management. BPFE.
Syamsuddin, L. (2011). Corporate Financial Management. King Grafindo Persada..
Published
2022-07-21
How to Cite
AGUSTRIANA, Agustriana; ALPI, M. Firza.
THE INFLUENCE OF FIXED ASSETS INTENSITY, SALES GROWTH AND PROFITABILITY ON TAX AVOIDANCE ON REGISTERED AUTOMOTIVE COMPANIES ON IDX 2015-2018 PERIOD.
International Proceeding of Law and Economic, [S.l.], p. 257-260, july 2022.
Available at: <https://jurnal.pancabudi.ac.id/index.php/iple/article/view/4259>. Date accessed: 20 apr. 2024.
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Articles
