Pengaruh karakteristik perusahaan terhadap tax avoidance serta dampaknya pada nilai perusahaan

Yosef Rago Andalan Nusa Putra, Amir Indrabudiman, Sugeng Riyadi, Wuri Septi Handayani


Abstract: The purpose of this study was to determine the effect of company characteristics on tax avoidance and it’s effect on firm value. Sampling uses a purposive sampling method. The sample consisted of 19 agricultural sector companies listed on the Indonesia Stock Exchange in 2013-2017. The hypothesis is tested using partial least square software. The results showed profitability has a significant effect on tax avoidance, leverage doesn’t have a significant effect on tax avoidance, firm size doesn’t have a significant effect on tax avoidance, profitability has a significant effect on firm value, leverage doesn’t have a significant effect on firm value, firm size has an influence on firm value. Tax avoidance has a significant effect on firm value, tax avoidance isn’t able to mediate the effect of profitability on firm value, tax avoidance isn’t able to mediate the effect of leverage on firm value, tax avoidance is able to mediate firm size on firm value.

Abstrak: Tujuan penelitian  ini untuk  mengetahui pengaruh karakteristik perusahaan  terhadap  penghindaran pajak serta dampaknya terhadap nilai perusahaan. Penarikan sampel menggunakan metode purposive sampling. Sampel terdiri atas 19 perusahaan sektor pertanian yang  terdaftar di Bursa Efek Indonesia tahun 2013-2017. Hipotesis diuji menggunakan software partial least square. Hasil penelitian menunjukkan profitabilitas memiliki pengaruh yang signifikan pada tax avoidance. Leverage dan ukuran perusahaan tidak  memiliki pengaruh yang  signifikan  pada  tax avoidance. Profitabilitas dan  ukuran perusahaan memiliki pengaruh yang signifikan  pada  nilai  perusahaan. Leverage tidak  memiliki pengaruh  yang signifikan pada nilai perusahaan. Hasil penelitian juga menunjukkan bahwa tax avoidance berpengaruh signifikan terhadap nilai perusahaan, tetapi tidak mampu memediasi pengaruh profitabilitas dan leverage terhadap nilai perusahaan. Sebaliknya, tax avoidance mampu memediasi ukuran perusahaan terhadap nilai perusahaan.


company characteristics, tax avoidance, firm value; karakteristik perusahaan, penghindaran pajak, nilai perusahaan

Full Text:



Adenugba, I. K. (2016). Financial leverage and firms value: A study of selected firms in Nigeria. European Journal of Research and Reflection in Management Sciences,

Bringham, H. (2001). Manajemen keuangan Edisi 8. Jakarta: Erlangga.

Christine. (2012). Tax avoidance and corporate capital structure. Journal of Finance and Accountancy,

Ikatan Akuntan Indonesia. (2018). Modul Pelatihan Pajak Terapan Brevet AB Terpadu. Jakarta: Ikatan Akuntan Indonesia.

Jensen, M. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3,


Jeongho, C. (2017). Study on corporate social responsibility (CSR): focus on tax avoidance and financial ratio analysis. Research Assistant of Institute of Global Business Research, Hankuk University of Foreign Studies,,

Kesler, J. (2004). Tax avoidance and purpose section. british tax review,

Khumairoh. (2016). Pengaruh Leverage, Profitabilitas, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan. Syariah Paper Accounting FEB UMS, handle/11617/7347/7%20-%20Khumairoh.pdf?sequence=1.

Ming, C. Z. (2011). The effect of leverage on firm value and how the firm financial quality influence on this effect. World Journal of Management, Effect_of_Leverage_on_Firm_Value.

Muhammad, A. (2016). Impact of financial leverage on value of firms: evidence from cement sector of pakistan. Research Journal of Finance and Accounting. download?doi=

Nadya, I. (2017). The effect of financial ratios on frim value in the food and beverage sector of the idx. Journal of Business and Management, 6(2), 2017: 214-226, jbm/article/download/.../112...

Nenggar. (2015). Analyzing The Effect Of Capital Structure And Firm Size On Firm Value (Case Study: Company That Listed In Lq-45 Index Period 2010-2014). Jurnal Berkala Ilmiah Efisiensi,

Nengzih. (2018). Determinant of corporate tax avoidance: survey on indonesia’s public listed company. International Journal of Economics, Business and Management Research, ijebmr. com/uploads2018/IJEBMR_02_159.pdf.

Obradovich, J. (2013). The impact of corporate governance and financial leverage on the value of american firms. Liberty University,

Pasca D., Dedi, Tuti. (2017). Tax avoidance practices as a proof of agency theory and tax planning in indonesia stock exchange. Proceedings of International Conference on Innovation in Education, Science, and Culture (ICIESC-2017),

Pratama, A. (2016). Company charateristic, corporate governance and aggressive tax avoidance practice: a study of Indonesian companies. Buscompress, riber_6-4_05b17-080_70-81.pdf.

Pratama, Arie. (2018). Do related party transactions and tax avoidance affect firm value? bus compress.

Putri, A. (2017). The influence of leverage and firm size to tax avoidance (case study on sub-sector coal company listed in Indonesia stock exchange period 2012-2016). Unikom,

Ridho. (2016). Pengaruh ukuran perusahaan, leverage, profitabilitas, dan sales growth terhadap penghindaran pajak (tax avoidance) pada perusahaan manufaktur di bursa efek indonesia tahun 2010-2014. UIN JAKARTA,

Riefka. (2016). Pengaruh Karakteristik Perusahaan terhadap Penghindaran Pajak pada Perusahaan Manufaktur Di BEI. Jurnal Ilmu dan Riset Akuntansi, 5(2).

Sabrin, Buyung, Dedy, Sujono. (2016). The effect of profitability on firm value in manufacturing company at Indonesia stock exchange. The International Journal of Engineering and Science (IJES),

Simeone, L. (2012). Do investors value tax avoidance of income mobile firms?. The University of Texas at Austin,

Sutardjo, Mahfud, Muklis, Andi. (2017). Determinants of profitability and firm value: evidence from Indonesian banks. IRA-International Journal of Management & Social Sciences, http://research-

Turyatini. (2016). Analysis of tax avoidance determinant on the property and real estate companies. Jurnal Dinamika Akuntansi,

Vince, Azhari, Demond, Nita. (2018). The impact of institutional ownership and a firm’s size on firm value: tax avoidance as a moderating variable. Global Academy of Training & Research (GATR) Enterprise,

Vivi. (2017). Pengaruh kebijakan deviden, profitabilitas, leverage, dan size terhadap nilai perusahaan. UIN JAKARTA, pdf.

William, J. M. (2016). Influence of Profitability to the Firm Value of Diversified Companies in the Philippines. Published by Sciedu Press,

Zaimah. (2013). Avoiding tax: does firm size and profitability matter?. Proceedings of the 6th International Conference of the Asian Academy of Applied Business (AAAB)2013, http://www.



  • There are currently no refbacks.

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




Visitor Number: View My Stats

Penghitung Bendera
Jurnal Akuntansi Aktual by is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License
Lisensi Creative Commons

View My Stats