Penghindaran Pajak dengan Strategi Kebijakan Struktur Aset dan Struktur Modal
-
Nanik Niandari
*
Politeknik YKPN Yogyakarta, Yogyakarta,
Indonesia
- Djasmanuddin Djasmanuddin Politeknik YKPN Yogyakarta, Yogyakarta, Indonesia (*) Corresponding Author
Abstract
Research related to tax avoidance is still an interesting topic to study. Tax avoidance efforts by companies will reduce government revenue targets. For this reason, the government has issued various regulations to minimize tax avoidance practices. This research aims to test the effect of asset structure and capital structure on tax avoidance. The dependent variable, tax avoidance, is measured using the Effective Tax Rate (ETR). The independent variable, Asset structure, is measured using the capital intensity ratio, while the capital structure is proxied by the leverage ratio. This study uses secondary data from company financial data taken from annual financial reports and analyzed using multiple regression analysis. The test sample was selected purposively, namely mining sector companies listed on the IDX. The test results show that both the capital intensity variable (with a significance value of 0.016 <0.05) and leverage (with a significance value of 0.014 <0.05) have an adverse effect on the ETR value, which is positive for the tendency of tax avoidance practices. The effect of capital intensity and leverage on tax avoidance is 9.5%. The research results are expected to contribute ideas in developing government policies regulating asset and capital structures related to taxation.
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