Faktor-Faktor yang Mempengaruhi Rasio Beban Pajak Perusahaan: Studi Empiris Sektor Manufaktur di Indonesia
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Abstract
This paper examines corporate tax ratio of manufacturing sector in Indonesia. In this study, we use firm level data from Industry Survey of Central Bureau of Statistics. The result shows that in small and medium company percentage of foreign ownership is a significant determinant of tax ratio, whereas in big companies capital is a significant determinant of tax ratio. This study also find that there is negative relationship between profitability and tax ratio. This indicates that there is tax avoidance risk in manufacturing sector in Indonesia. Further examination shows that industry of coal and oil refining product and also repair and installation of machinery and equipment has the biggest risk of tax avoidance. Therefore we recommend subsectoral tax audit for to prove the findings of this study.
Penelitian ini menganalisis tax ratio perusahaan pada sektor manufaktur di Indonesia. Dalam penelitian ini digunakan data mikro perusaahaan manufaktur yang bersumber dari Survei Industri Badan Pusat Statistik. Hasil analisis menunjukkan bahwa terdapat hubungan positif antara kepemilikan asing dan tax ratio pada perusahaan menengah dan kecil, hal ini berbeda dengan pada perusahaan besar dimana kapital merupakan faktor yang mempengaruhi tax ratio. Hasil analisis juga menunjukkan bahwa terdapat hubungan negatif antara profitabilitas dan tax ratio. Hal ini mengindikasikan bahwa terdapat resiko penghindaran pajak pada sektor manufaktur di Indonesia. Penelitian lebih lanjut mengungkapkan bahwa industri produk dari batu bara dan pengilangan minyak bumi serta usaha reparasi dan pemasangan mesin dan peralatan merupakan industri dengan resiko penghindaran pajak yang terbesar. Oleh karena itulah kami menyarankan agar dilakukan pemeriksaan pajak subsektoral untuk membuktikan temuan pada penelitian ini.
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