The The Mediation Effect of Market Performance on the Effect of Capital Intensity Ratio, Inventory Intensity Ratio, Managerial Ownership, and Institutional Ownership on Tax Aggressiveness

Authors

  • Rini Handayani Universitas Kristen Maranatha
  • Verani Carolina Universitas Kristen Maranatha
  • Verna Budi Amanda Universitas Kristen Maranatha

DOI:

https://doi.org/10.24002/kinerja.v26i2.5870

Keywords:

capital intensity ratio, inventory intensity ratio, ownership structure, tax aggressiveness, market performance

Abstract

This study aims to analyze the mediating effect of Market Performance on the influence of Capital Intensity Ratio, Inventory Intensity Ratio, and Ownership Structure on Tax Aggressiveness Study on Manufacturing Companies Listed on the Indonesia Stock Exchange (ISE) for the period 2015-2019. The population used in this study is all companies listed on the ISE, and the sample used in this study is manufacturing companies listed on the ISE from 2015 to 2019. The testing method used in this study is Path Analysis. Based on the results of the tests carried out using SPSS, the results show that there is an effect of Capital Intensity Ratio, Inventory Intensity Ratio, Managerial Ownership, and Institutional Ownership on Tax Aggressiveness mediated by Market Performance, but overall the magnitude of the direct influence test of Capital Intensity Ratio, Inventory Intensity Ratio, Managerial Ownership, and Institutional Ownership on Tax Aggressiveness is greater than if using the Market Performance variable as a mediating variable.

References

Ali, S. M., Salleh, N. M. & Hassan, M. S., 2018. Ownership Structure and Earnings Management in Malaysian Listed Companies: The Size Effect. Asian Journal of Business and Accounting, 1(2), pp. 89-116.

Andhari, P. A. S. & Sukartha, I. M., 2017. Pengaruh Pengungkapan Corporate Social Responsibility, Profitabilitas, Inventory Intensity, Capital Intensity dan Leverage pada Agresivitas Pajak. E-Jurnal Akuntansi, 18(3), pp. 2115-2142.

Cai, H. & Liu, Q., 2009. Competition And Corporate Tax Avoidance: Evidence From Chinese Industrial Firms. The Economic Journal, pp. 764-795.

Chen, e. a., 2020. An empirical investigation of the relationship between intellectual capital and firm's market value and financial performance. Journal of Intellectual Capital, 6(2).

Darmawan, D. & Fauzi, K. N., 2013. Sistem Informasi Manajemen. Bandung: PT Remaja Rosdakarya.

DeFond, M. L. & Hung, M., 2001. An Empirical Analysis of Analysts' Cash Flow Forecasts. USC Leventhal School of Accounting Working Paper.

Delgado, e. a., 2003. Development and Validation of a Brand Trush Scale, International. Journal of Market Research, 45(1).

Ghozali, I., 2018. Aplikasi Analisis Multivariate dengan Program IBM SPSS 20. Semarang: UNDIP.

Herjanto, E., 2017. Manajemen Operassi. Jakarta: Grasindo.

Hlaing, K. P., 2012. Organizational Architecture of Multinationals and Tax Aggressiveness. Journal University of Waterloo Canada.

Dewan Standar Akuntansi Keuangan IAI., 2017. Standar Akuntansi Keuangan (SAK) No.14: Persediaan. Jakarta: Ikatan Akuntan Indonesia.

Republik Indonesia., Undang – Undang Nomor 36 Tahun 2008 Tentang Perubahan Keempat Atas Undang – Undang Nomor 7 Tahun 1983 Tentang Pajak Penghasilan..

Mahenthiran, S. & Kasipillai, J., 2012. Influence of Ownership Structure and Corporate Governance on Effective Tax Rates and Tax Planning: Malaysian Evidence. Australian Tax Forum, pp. 941-969.

Natalya, D., 2018. Pengaruh Capital Intensity Leverage dan Profitabilitas Terhadap Tax Agresivitas dengan Kinerja Pasar sebagai Variabel Moderating. Media Akuntansi Perpajakan, 3(1), pp. 29-47.

Oktorina, M. & Yanthi, H., 2018. Analisis Arus Kas Kegiatan Operasi Dalam Mendeteksi Manipulasi Aktivitas Riil Dan Dampaknya Terhadap Kinerja Pasar. Simposium Nasional Akuntansi XI Pontianak.

Ridha, M. & Martini, D., 2014. Analisis terhadap Agresivitas pajak, Agresivitas Pelaporan Keuangan, dan Tata Kelola Perusahaan di Indonesia. Simposium Nasional Akuntansi XVII Mataram, Lombok, pp. 24-27.

Sabli, N. & Noor, R., 2012. Tax Planning and Corporate Governance. s.l., 3rd International Conference on Business and Economic Research Proceeding.

Sari, D., 2013. Konsep Dasar Perpajakan. Bandung: PT Refika Aditama.

Sartono, Agus., 2012. Manajemen Keuangan Teori dan Aplikasi. Yogyakarta: BPFE.

Sudarma, Made., 2013. Pengaruh Struktur Kepemilikan saham, Faktor Intern, Faktor Ekstern terhadap Struktur Modal dan Nilai Perusahaaan. Program Pasca Sarjana Universitas Brawijaya Malang.

Suliyanto, 2014. Statistika Nonparametrik dalam Statistika Penelitian. Yogyakarta: Andi.

Winanto. & U, W., 2013. Pengaruh Perencanaan Pajak dan Tata Kelola Perusahaan terhadap Nilai Perusahaan. Simposium Nasional Akuntansi XVI Manado.

Downloads

Published

2022-09-20

Issue

Vol. 26 No. 2 (2022): KINERJA

Section

Articles

License

 Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.