The influence of sales growth, fixed asset intensity, inventory intensity, and firm size on the cash effective tax rate
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Published:
Jun 29, 2024
Keywords:
Cash Effective Tax Rate, Fixed Asset Intensity, Firm Size, Inventory Intensity, Sales Growth
Section
all areas of economics
Statistics Article
Article View : 507 Times
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Abstract
This research examines the influence of Sales Growth, Fixed Asset Intensity, Inventory Intensity, and Firm Size on the Cash Effective Tax Rate in food and beverage subsector manufacturing companies listed on the IDX in 2015-2022. Descriptive analysis shows variations in Cash Effective Tax Rate, Sales Growth, Fixed Asset Intensity, Inventory Intensity, and Firm Size among these companies. Partially, the analysis results show that Sales Growth, Fixed Asset Intensity, Inventory Intensity, and Firm Size do not have a significant effect on the Cash Effective Tax Rate. However, a very weak relationship was found between each independent variable and the Cash Effective Tax Rate. Simultaneously, the four independent variables also do not have a significant effect on the Cash Effective Tax Rate, with a coefficient of determination value of 4.3%, indicating that 95.7% of the variation in the Cash Effective Tax Rate is influenced by other factors. Thus, this research concludes that Sales Growth, Fixed Asset Intensity, Inventory Intensity, and Firm Size do not have a significant influence on the Cash Effective Tax Rate in food and beverage subsector manufacturing companies on the IDX during the 2015-2022 period, indicating that there are other factors that are more important. dominantly influences the Cash Effective Tax Rate.
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How to Cite
Pebriani, R., & Kasir, K. (2024). The influence of sales growth, fixed asset intensity, inventory intensity, and firm size on the cash effective tax rate . Indonesia Auditing Research Journal, 13(2), 82–95. Retrieved from https://journals.iarn.or.id/index.php/ARJ/article/view/280
References
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Damayanti, S., & Putri, R. N. (2023). The impact of financial distress, firm size, audit opinion, and audit delay on auditor switching. JAAF (Journal of Applied Accounting and Finance), 7(2), 121.
Fahmi, I. (2017). Analisis Laporan Keuangan.Bandung: Alfabeta.
Ghozali, I. (2020). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 26. 10.Semarang: Badan Penerbit Universitas Diponegoro.
Ginting, R. R. (2022). The Effect of Sales Growth, Profitability and Leverage on Tax Avoidance with Firm Size as Moderating Variable. Accounting & Finance/Oblìk ì Fìnansi, 98(4).
Hanjarwadi,W. (30 Oktober 2023). Pajak.com. Diakses dari: https://www.pajak.com/pajak/pepsi-gunakan-pemanis-buatan-untuk-hindari-pajak-gula/
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Mulyadi, T. (2021). Filosofi Pertumbuhan Perusahaan dan Strategi. Bogor: PT Penerbit IPB Press.
Nasution, K. M. P., & Mulyani, S. D. (2020). Pengaruh intensitas aset tetap dan intensitas persediaan terhadap penghindaran pajak dengan pertumbuhan penjualan sebagai variabel moderasi. Prosiding Seminar Nasional Pakar, 2–32.
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Panggabean, I. K., & Kasir, K. (2023). Factors That Influence Companies in Tax Avoidance. Journal of Accounting Inaba, 2(02), 66–73.
Pohan, C. A. (2018). Manajemen Perpajakan : Strategi Perencanaan Pajak & Bisnis (Edisi Revisi). Jakarta: PT Gramedia Pustaka Utama.
Putra, D. M., & Kirana, A. P. (2023). Impact of Leverage, Capital Intensity, Inventory Intensity, Cash Effective Tax Rate on Tax Avoidance: Assessment for Energy Sector Corporate. Atestasi: Jurnal Ilmiah Akuntansi, 6(2), 419–433.
Ridoan, A., Rokhmawati, A., & Rasuli, M. (2023). Pengaruh Ukuran Perusahaan, Likuiditas, Leverage Terhadap Cash Efective Tax Rate dengan Risiko Bisnis Sebagai Moderasi pada Perusahaan Terindeks LQ45 di Bursa Efek Indonesia. Jurnal EMT KITA, 7(4), 1220–1232.
Rosandi, A. D. (2022). Pengaruh Profitabilitas, Inventory Intensity Terhadap Tax Avoidance Dengan Kepemilikan Institusional Sebagai Pemoderasi. Jurnal Akuntansi STIE Muhammadiyah Palopo, 8(1), 19–35.
Sari, M. R., & Indrawan, I. G. A. (2022). Pengaruh kepemilikan instutional, capital intensity dan inventory intensity terhadap Tax Avoidance. Owner: Riset dan Jurnal Akuntansi, 6(4), 4037–4049.
Satria, F., & Nathan, N. (2023). The effect of fixed assets, leverage, company profit and capital intensity ratio on tax management in manufacturing companies listed on the Indonesia stock exchange. International Journal Of Social, Policy and Law, 4(1), 32–40.
Siswanto, D. (30 Oktober 2023). Kontan.co.id. Diakses dari: https://nasional.kontan.co.id/news/walau-naik-setoran-pajak-industri-manufaktur-melambat-tahun-ini
Suselo, I., & Kosadi, F. (2023). EFFECT OF BUSINESS RISK, COMPANY SIZE, SALES GROWTH, AND TOTAL ASET TURNOVER AGAINST DEBT TO EQUITY RATIO: Study of Pharmaceutical Sub-Sector Companies Listed on the Indonesia Stock Exchange 2014-2021 Period. Journal of Accounting Inaba, 2(01), 49–60.
Ustüner, T., & Godes, D. (2006). Better sales networks. Harvard business review, 84(7–8), 102–112.
Wicaksono, K.A. (30 Oktober 2023). DDTC News.co.id. Diakses dari: https://news.ddtc.co.id/begini-update-kasus-transfer-pricing-coca-cola--15821
Zannati, N. I. A., & Ginting, W. (2022). THE EFFECT OF CURRENT RATIO, DEBT TO EQUITY RATIO, AND TOTAL ASSETS TURN OVER ON RETURN ON EQUITY WITH COMPANY SIZE AS A MODERATION VARIABLE: Studies in Automotive and Components Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2013-2020 Period. Journal of Accounting Inaba, 1(02), 113–127.
Anggelina, N. D., & Kosadi, F. (2024). Pengaruh Pertumbuhan Penjualan, Laba Bersih, Total Arus Kas Dan Ukuran Perusahaan Terhadap Harga Saham (Studi Pada Perusahaan Sub Sektor Otomotif Dan Komponen Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2022). JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi), 10(3), 1703–1713.
Apriatna, P., & Oktris, L. (2022). The Effect of Profitability, Company Size, and Sales Growth on Tax Avoidance with Leverage as a Moderating Variable. International Journal of Innovative Science and Research Technology, 7(8), 223–230.
Aprilia, V., & Majidah, A. G. A. (2020). Pengaruh intensitas aset tetap, karakter eksekutif, koneksi politik dan leverage terhadap tax avoidance (Studi pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2014-2018). Jurnal Ilmiah Akuntansi Dan Finansial Indonesia, 3(2), 15–26.
Azzahra, Q. (30 Oktober 2023). Alinea.id. Diakses dari: https://www.alinea.id/bisnis/rendahnya-tax-ratio-di-tengah-korupsi-dan-penghindaran-pajak-b2hQO9Mwo
Damayanti, S., & Putri, R. N. (2023). The impact of financial distress, firm size, audit opinion, and audit delay on auditor switching. JAAF (Journal of Applied Accounting and Finance), 7(2), 121.
Fahmi, I. (2017). Analisis Laporan Keuangan.Bandung: Alfabeta.
Ghozali, I. (2020). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 26. 10.Semarang: Badan Penerbit Universitas Diponegoro.
Ginting, R. R. (2022). The Effect of Sales Growth, Profitability and Leverage on Tax Avoidance with Firm Size as Moderating Variable. Accounting & Finance/Oblìk ì Fìnansi, 98(4).
Hanjarwadi,W. (30 Oktober 2023). Pajak.com. Diakses dari: https://www.pajak.com/pajak/pepsi-gunakan-pemanis-buatan-untuk-hindari-pajak-gula/
Hery. (2018). Analisis Laporan Keuangan. Jakarta: Grasindo.
Kimea, A. J., Mkhize, M., & Maama, H. (2023). Firm-specific determinants of aggressive Tax management among East African firms. International Journal of Economics and Financial Issues; Vol. 13, Issue 3, 13(3).
Lukito, P. C., & Oktaviani, R. M. (2022). Pengaruh fixed asset intensity, karakter eksekutif, dan leverage terhadap penghindaran pajak. Owner: Riset dan Jurnal Akuntansi, 6(1), 202–211.
Mulyadi, T. (2021). Filosofi Pertumbuhan Perusahaan dan Strategi. Bogor: PT Penerbit IPB Press.
Nasution, K. M. P., & Mulyani, S. D. (2020). Pengaruh intensitas aset tetap dan intensitas persediaan terhadap penghindaran pajak dengan pertumbuhan penjualan sebagai variabel moderasi. Prosiding Seminar Nasional Pakar, 2–32.
Nursari, D. M., & Nazir, N. (2023). Pengaruh Profitabilitas, Leverage, Capital Intensity, Dan Inventory Intensity Terhadap Tax Avoidance Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bei Tahun 2018-2020. Jurnal Ekonomi Trisakti, 3(1), 1889–1898.
Octavi, E. D., Tambunan, J. B., Andini, I. J., Amalia, K. P., Ibtisamah, N. P., Nugroho, A., & Hermawan, S. (2022). Pengaruh Pandemi Covid-19 Terhadap Efektivitas Penerimaan Pajak Di Indonesia. Jurnal Komunitas Yustisia, 5(3), 352–370.
Panggabean, I. K., & Kasir, K. (2023). Factors That Influence Companies in Tax Avoidance. Journal of Accounting Inaba, 2(02), 66–73.
Pohan, C. A. (2018). Manajemen Perpajakan : Strategi Perencanaan Pajak & Bisnis (Edisi Revisi). Jakarta: PT Gramedia Pustaka Utama.
Putra, D. M., & Kirana, A. P. (2023). Impact of Leverage, Capital Intensity, Inventory Intensity, Cash Effective Tax Rate on Tax Avoidance: Assessment for Energy Sector Corporate. Atestasi: Jurnal Ilmiah Akuntansi, 6(2), 419–433.
Ridoan, A., Rokhmawati, A., & Rasuli, M. (2023). Pengaruh Ukuran Perusahaan, Likuiditas, Leverage Terhadap Cash Efective Tax Rate dengan Risiko Bisnis Sebagai Moderasi pada Perusahaan Terindeks LQ45 di Bursa Efek Indonesia. Jurnal EMT KITA, 7(4), 1220–1232.
Rosandi, A. D. (2022). Pengaruh Profitabilitas, Inventory Intensity Terhadap Tax Avoidance Dengan Kepemilikan Institusional Sebagai Pemoderasi. Jurnal Akuntansi STIE Muhammadiyah Palopo, 8(1), 19–35.
Sari, M. R., & Indrawan, I. G. A. (2022). Pengaruh kepemilikan instutional, capital intensity dan inventory intensity terhadap Tax Avoidance. Owner: Riset dan Jurnal Akuntansi, 6(4), 4037–4049.
Satria, F., & Nathan, N. (2023). The effect of fixed assets, leverage, company profit and capital intensity ratio on tax management in manufacturing companies listed on the Indonesia stock exchange. International Journal Of Social, Policy and Law, 4(1), 32–40.
Siswanto, D. (30 Oktober 2023). Kontan.co.id. Diakses dari: https://nasional.kontan.co.id/news/walau-naik-setoran-pajak-industri-manufaktur-melambat-tahun-ini
Suselo, I., & Kosadi, F. (2023). EFFECT OF BUSINESS RISK, COMPANY SIZE, SALES GROWTH, AND TOTAL ASET TURNOVER AGAINST DEBT TO EQUITY RATIO: Study of Pharmaceutical Sub-Sector Companies Listed on the Indonesia Stock Exchange 2014-2021 Period. Journal of Accounting Inaba, 2(01), 49–60.
Ustüner, T., & Godes, D. (2006). Better sales networks. Harvard business review, 84(7–8), 102–112.
Wicaksono, K.A. (30 Oktober 2023). DDTC News.co.id. Diakses dari: https://news.ddtc.co.id/begini-update-kasus-transfer-pricing-coca-cola--15821
Zannati, N. I. A., & Ginting, W. (2022). THE EFFECT OF CURRENT RATIO, DEBT TO EQUITY RATIO, AND TOTAL ASSETS TURN OVER ON RETURN ON EQUITY WITH COMPANY SIZE AS A MODERATION VARIABLE: Studies in Automotive and Components Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2013-2020 Period. Journal of Accounting Inaba, 1(02), 113–127.
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