Pengaruh Struktur Modal, Nilai Perusahaan dan Mekanisme Bonus terhadap Penghindaran Pajak
DOI:
https://doi.org/10.30640/jumma45.v5i2.6297Keywords:
Bonus Mechanism, Capital Structure, Consumer Non-Cyclicals, Firm Value, Tax AvoidanceAbstract
This study aims to (1) examine and provide empirical evidence on the effect of capital structure on tax avoidance behavior, (2) examine and provide empirical evidence on the effect of firm value on tax avoidance, (3) examine and provide empirical evidence on the effect of bonus mechanisms on tax avoidance, and (4) examine and provide empirical evidence on the simultaneous effect of capital structure, firm value, and bonus mechanisms on tax avoidance. This research employs a quantitative approach using an associative method. The population of this study consists of Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. The sample was determined using a purposive sampling technique. This approach involves selecting samples based on criteria established by the researcher, resulting in 10 companies deemed eligible as research samples. The data analysis technique was conducted using descriptive statistics and panel data regression analysis. The results indicate that capital structure and firm value partially affect tax avoidance, while bonus mechanisms do not have a significant effect on tax avoidance. Simultaneously, capital structure, firm value, and bonus mechanisms have a significant effect on tax avoidance.
References
Ahmad, S. (2024). Pengaruh nilai perusahaan, intensitas aset tetap, ukuran perusahaan terhadap tax avoidance dengan kinerja keuangan sebagai variabel moderasi (Studi empiris pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2018–2022). Global Accounting: Jurnal Akuntansi, 3(1). jurnal.buddhidharma.ac.id
Ali, S., Nuraisyiah, & Sangkala, M. (2023). Pengaruh nilai perusahaan dan ukuran perusahaan terhadap penghindaran pajak pada perusahaan properti yang terdaftar di Bursa Efek Indonesia 2016–2020. Pinisi Journal of Art, Humanity & Social Studies, 3(4). ojs.unm.ac.id
Habu, M. S., & Darma, S. S. (2022). Pengaruh ukuran perusahaan, nilai perusahaan sales growth terhadap penghindaran pajak dengan transparansi perusahaan sebagai variabel moderasi. MIZANIA: Jurnal Ekonomi dan Akuntansi, 2(2), 214–229. https://doi.org/10.47776/mizania.v2i2.520
Hanlon, M., & Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics, 50(2–3), 127–178. https://doi.org/10.1016/j.jacceco.2010.09.002
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Kardinto, F. A., Muktiyanto, A., & Rahayu, H. C. (2025). Analisis pengaruh transaksi hubungan istimewa dan struktur modal terhadap penghindaran pajak dengan kepemilikan asing sebagai variabel moderasi. Journal of Accounting and Finance Management, 5(6), 1711–1722. https://doi.org/10.38035/jafm.v5i6.1439 Journal of Accounting and Finance Management
Manurung, V. L., & Simbolon, M. R. (2020). Pengaruh struktur modal dan penghindaran pajak terhadap nilai perusahaan. Jurnal Terapan Ilmu Manajemen dan Bisnis, 3(2), 68–79. https://doi.org/10.58303/jtimb.v3i2.2447 Jurnal Terapan Ilmu Manajemen dan Bisnis
Margie, L. A., & Habibah. (2022). Analisis net profit margin dan free cash flow terhadap earning management sektor industri barang konsumsi. Scientific Journal of Reflection: Economic, Accounting, Management and Business, 5(1), 48–57. https://doi.org/10.37481/sjr.v5i1.424
Ndraha, P. A. Y., Napitupulu, I. H., & Listya, K. (2024). Pengaruh beban pajak dan mekanisme bonus terhadap transfer pricing pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Prosiding Konferensi Nasional Social & Engineering Polmed (KONSEP), 5(1), 349–359. ojs.polmed.ac.id
Noviana, A. (2023). Pengaruh transfer pricing, intensitas modal, konservatisme akuntansi, dan thin capitalization terhadap penghindaran pajak pada sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2019–2021 [Skripsi, Universitas Islam Negeri Sultan Syarif Kasim Riau]. Universitas Islam Negeri Sultan Syarif Kasim Riau Repository. https://repository.uin-suska.ac.id/71318/ repository.uin-suska.ac.id
Rachman, A. N., & Romadhina, A. P. (2023). Pengaruh beban pajak, mekanisme bonus dan struktur modal terhadap transfer pricing (Studi empiris pada perusahaan industri barang konsumsi di Bursa Efek Indonesia tahun 2017–2021). Journal of Accounting, Economics, Tax, Management, and Social Sciences, 36–52. jurnal.cahade-institute.web.id
Rahma, A. A., & Andriani, S. (2025). Literature review mengenai tax ratio melalui analisis bibliometrik dengan bantuan VOSviewer. Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan, 2(4), 1265–1276. https://doi.org/10.70248/jakpt.v2i4.2376 journal.ppmi.web.id
Saragih, M. R., Rusdi, & Sjahputra, A. (2023). Pengaruh inventory intensity, kebijakan utang dan pertumbuhan penjualan terhadap tax avoidance. Scientific Journal of Reflection: Economic, Accounting, Management and Business, 6(3), 725–736. https://doi.org/10.37481/sjr.v6i3.714
Septriani, D., & Arianti, B. F. (2025). Pengaruh struktur modal, risiko perusahaan dan pertumbuhan penjualan terhadap penghindaran pajak. Jurnal Akuntansi Barelang, 9(2), 12–25. https://doi.org/10.33884/jab.v9i2.9910
Surjana, M. T. (2020). Pengaruh pajak, kepemilikan asing dan mekanisme bonus terhadap penerapan transfer pricing. Akuntoteknologi: Jurnal Ilmiah Akuntansi dan Teknologi, 12(1), 107–116. https://doi.org/10.31253/aktek.v12i1.376 jurnal.ubd.ac.id
Wooldridge, J. M. (2010). Econometric analysis of cross section and panel data (2nd ed.). MIT Press.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Shafirda Ayu Tiara Diaz, Mulyer Mananda Setyahadi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
