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ABSTRAK
Deri Krismawan (65150073), Analisis Ukuran Perusahaan, Leverage, Intensitas Modal dan Intensitas Persediaan Terhadap Tingkat Agresivitas Pajak (Studi kasus pada perusahaan Subsektor Food and Beverage yang terdaftar di Bursa Efek Indonesia Periode 2014 – 2018)
Awal tahun 2019, pemerintah merencanakan penurunan tarif PPh Badan, sedangkan tax ratio Indonesia masih dikategorikan kecil. PPh Badan menjadi sektor penerimaan PPh terbesar, tetapi kinerjanya masih dalam kategori belum memenuhi ekspektasi. Hal ini dapat terjadi ketika perusahaan agresif terhadap pajak guna mempertahankan labanya. Penelitian ini bertujuan untuk mengetahui gambaran mengenai tingkat agresivitas pajak perusahaan melalui ukuran perusahaan, leverage, intensitas modal dan intensitas persediaan. Metode penelitian ini bersifat kuantitatif dengan sumber data sekunder, berbentuk data panel, berjenis statistik inferensial parametris, yang pengujiannya dilakukan pada sampel perusahaan subsektor food and beverage yang terdaftar di Bursa Efek Indonesia. Berdasarkan hasil penelitian, baik ukuran perusahaan, leverage, intensitas modal dan intensitas persediaan tidak berpengaruh secara parsial terhadap tingkat agresivitas pajak, tetapi bila secara simultan memiliki pengaruh yang signifikan. Setiap perusahaan dipastikan agresif terhadap pajak, tetapi perlu dibedakan kategori dalam hal agresivitasnya masih dalam tindakan yang legal sesuai aturan atau sudah mengindikasikan ke tindakan penggelapan pajak yang termasuk tindakan illegal.
Adanya pengaruh secara simultan sedangkan secara parsial tidak ada pengaruh, mengindikasikan bahwa dalam menentukan ada tidaknya agresivitas pajak perusahaan memerlukan pertimbangan yang rumit. Hal ini dikarenakan pajak mempertimbangkan segala hal berkaitan dengan seluruh kegiatan usaha perusahaan dalam penentuan pajak terutang, besar pembayaran pajak dan kegiatan pelaporannya.
Kata Kunci: ukuran perusahaan, leverage, intensitas modal, intensitas persediaan, agresivitas pajak
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ABSTRACT
Deri Krismawan (65150073), Analysis of Company Size, Leverage, Capital Intensity and Inventory Intensity Against the Level of Tax Aggressiveness (Case study of companies Food and Beverage Subsector listed on the Indonesia Stock Exchange Period 2014 – 2018)
Beginning in 2019, the government plans to reduce the Corporate Income Tax Rate, while Indonesia's tax ratio is still considered inadequate. Corporate income tax is the most comprehensive income tax revenue sector, but its achievement is still in the category of not meeting expectations. This can happen when companies are aggressive towards taxes to maintain their profits. This study aims to find a depiction of the level of corporate tax aggressiveness through firm size, leverage, capital intensity, and inventory intensity. This research method is quantitative with secondary data sources, in the form of panel data, with inferential parametric statistics, which are tested on samples of food and beverage subsector companies listed on the Indonesia Stock Exchange. Based on the results of the study, both firm size, leverage, capital intensity, and inventory intensity do not have a partial effect on the level of tax aggressiveness, but if it simultaneously has a significant effect.
Each company is definite to be aggressive towards taxes, but it is necessary to separate the categories in terms of their aggressiveness still in legal actions according to the rules or have indicated to acts of tax evasion which are illegal.
The influence happens simultaneously while partially there is no influence, indicating that in determining the presence or absence of corporate tax aggressiveness requires complex considerations. This is because taxes consider all matters relating to all business activities of the company in determining the tax payable, the number of tax payments and reporting activities.
Keywords: firm size, leverage, capital intensity, inventory intensity, tax aggressiveness
