Article Sidebar

Download
View Article
Statistic
Read Counter : 204 Download : 148

Downloads

Download data is not yet available.

Main Article Content

Abstract

This research aims to explore the impact of company dimensions and marketing strategies on tax avoidance practices in manufacturing companies in the mining sector listed on the Indonesia Stock Exchange (BEI) during the 2019-2022 period. The data used in this research is panel data from manufacturing companies in the mining sector listed on the IDX during that period. Panel regression analysis is used to test the relationship between company size (SIZE) and marketing (Market) variables on tax avoidance practices (ETR). The results of the analysis show that company size has a significant influence on tax avoidance practices, although it does not reach the 5% significance level. On the other hand, marketing variables do not show a significant influence on tax avoidance practices. These results confirm previous findings that company size plays an important role in tax avoidance practices in the mining sector. Nevertheless, the implications of marketing strategies for tax avoidance should not be ignored, as this can influence a company's resource allocation and risk management. This research provides an important contribution to understanding the factors that influence tax avoidance practices in the mining sector manufacturing industry. The implications of this research can provide valuable input for the formulation of more effective policies in managing tax avoidance practices and increasing tax compliance in the sector.

Keywords

Company Dimensions Marketing Strategy Integrated Tax Management System

Article Details

Creative Commons License

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

How to Cite
Sugiat, J. (2023). The Impact of Company Dimensions and Marketing Strategy on Tax Avoidance Practices: Empirical Study of Mining Sector Manufacturing Companies. Atestasi : Jurnal Ilmiah Akuntansi, 6(2), 811–823. https://doi.org/10.57178/atestasi.v6i2.791
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Adnyana, I. G. A., & Jati, I. K. (2018). The Influence of Tax Sanctions, Use of e-SPT, and Quality of Fiscus Services on Individual Taxpayer Compliance. Accounting E-Journal, 25(2), 2129. https://doi.org/10.24843/eja.2018.v25.i03.p19
  2. Aghnitama, R. D., Aufa, A. R., & Hersugondo, H. (2021). Market Capitalization and Company Profitability with FAR, AGE, EPS, and PBV as Control Variables. Journal of Accounting and Management, 18(02), 01–11. https://doi.org/10.36406/jam.v18i02.392
  3. Agustiningsih, W., & Septiani, N. D. (2022). The influence of company size, leverage, and profitability on company value. Fair Value: Scientific Journal of Accounting and Finance, 5(3), 1433–1440. https://doi.org/10.32670/fairvalue.v5i3.2465
  4. Amri, R. Z. (2015). Transfer Pricing (In Tax Crimes). 5–19.
  5. Anggraini, N. F., Istiatin, I., & Hartono, S. (2023). The Influence of Capital Structure, Asset Structure and Liquidity on Profitability in Manufacturing Companies Listed on the Indonesian Stock Exchange. Reslaj: Religion Education Social Laa Roiba Journal, 6(3), 1578–1585. https://doi.org/10.47467/reslaj.v6i3.4729
  6. Blouin, J. L., Bushee, B. J., & Sikes, S. A. (2017). Measuring tax-sensitive institutional investor ownership. Accounting Review, 92(6), 49–76. https://doi.org/10.2308/accr-51719
  7. Chelviana, K. M., Made, A. M., & Iyus, A. H. (2017). Analysis of Factors that Influence the Choice of Location for Modern Shops in Buleleng District. Undiksha Journal of Economic Education, 9(2), 257–266.
  8. Dayani, L., & Suryandari, D. (2020). TAX AVOIDANCE IN MINING SECTOR COMPANIES IN INDONESIA. Indonesian Journal of Accounting and Business, 0717, 1–15.
  9. Djajadiningrat S. I. (2014). Basics of Taxation and Theories Supporting Collection. Open University Digital Library, 1–28.
  10. Dwi Urip Wardoyo, Adliana Dwi Ramadhanti, & Dewi Ummu Annisa. (2022). The Influence of Company Size, Leverage, and Profitability on Tax Avoidance. Juremi: Journal of Economic Research, 1(4), 388–396. https://doi.org/10.53625/juremi.v1i4.907
  11. Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2019). When does tax avoidance result in tax uncertainty? Accounting Review, 94(2), 179–203. https://doi.org/10.2308/accr-52198
  12. Fachri, S., Sulistiana, I., & Mubarok, M. S. (2021). The Influence of Profitability and Corporate Governance on Tax Avoidance in State-Owned Companies Listed on the Indonesian Stock Exchange for the 2014-2018 Period. Journal of Accounting and Taxation, 21(02), 565–584. https://doi.org/10.29040/jap.v21i02.1561
  13. Fathorrahman; Saiful. (2019). The Influence of Company Business Strategy on Tax Avoidance in Food and Beverage Manufacturing Companies on the Indonesian Stock Exchange. Journal of Management and Accounting, 2(1), 1–15.
  14. Fransiska, C., & Diarsyad, M. I. (2024). DETERMINANTS OF TAX AGGRESSIVENESS: THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY AS A MODERATING VARIABLE ON COMPANIES IN INDONESIA. Journal of Accounting and Tax, 24, 24(02), 1–18.
  15. Hanlon, M., Lester, R., & Verdi, R. (2015). The effect of repatriation tax costs on U.S. multinational investment. Journal of Financial Economics, 116(1), 179–196. https://doi.org/10.1016/j.jfineco.2014.12.004
  16. Harjanti, W. (2016). Indonesian Government Alternative Efforts in Reducing the Negative Impact of Mining Activity in Indonesia. Law Treatise, 3, 44–52.
  17. Hendi, & Handianto. (2021). The influence of transfer prices, earnings management and corporate social responsibility on tax avoidance. Journal Feb Unmul, 23(3), 570–581.
  18. Herianti, E., & Elinda Ritnawati. (2021). The Influence of Business Strategy and Corporate Social Responsibility on Tax Avoidance with Profit Performance as a Moderating Variable (Empirical Study of Property, Real Estate and Building Construction Services Companies Listed on the IDX for the 2015-2019 Period). JRB-Journal of Business Research, 4(2), 173–184. https://doi.org/10.35814/jrb.v4i2.2076
  19. Himawan, H. M. (2020). The Influence of Profitability, Company Size, and Leverage on Company Value in Property and Real Estate Companies that Go Public on the Indonesian Stock Exchange for the 2016-2018 Period. Ministry of Research, Technology and Higher Education, Brawijaya University, Faculty of Economics and Business, 1–37.
  20. Husaeni, U. A. (2018). DETERMINANTS OF CAPITAL STRUCTURE IN LISTED COMPANIES. 2(2), 443–456.
  21. Ilham, I. T. O., & Hasan, H. M. (2022). Determinants of Tax Avoidance in Mining Companies Moderated by Insider Ownership. Owner, 6(2), 1350–1362. https://doi.org/10.33395/owner.v6i2.744
  22. Indriani, M. D., & Juniarti. (2020). The Influence of Company Size, Company Age, Sales Growth, and Profitability on Tax Avoidance. STEI Jakarta Repository, 1–19.
  23. Inkiriwang, K. G. (2017). Legal Perspective on Tax Avoidance Efforts by a Business Entity. Lex et Societatis, V(4), 13–18.
  24. Karimah, H. N., & Taufiq, E. (2016). The Effect of Tax Avoidance on Company Value. ECOMBIS REVIEW: Scientific Journal of Economics and Business, 4(1), 895–906. https://doi.org/10.37676/ekombis.v4i1.156
  25. Lestari, A. P., Yanti, & Purwadari, D. (2022). The Influence of Company Business Strategy and Corporate Social Responsibility on Tax Aggressiveness in Manufacturing Companies listed on the IDX in the Food and Beverage Sector for the 2016-2020 Period. Journal of Management and Accounting Students, 2(2), 366–385.
  26. Lestari, H. W., Subiyantoro, E., & Pangastuti, D. A. (2023). Company Size and Tax Avoidance: The Moderating Role of Institutional Ownership. Journal of Accounting & Taxation Research (JRAP), 10(2), 180–190. https://doi.org/10.35838/jrap.2023.010.02.15
  27. Lestari, P. (2023). Tax Avoidance in Mining Companies in Indonesia. Journal of Student Research (JSR), 1(6), 99–114. https://doi.org/10.55606/jsr.v1i6.1797
  28. Lisowsky, P., Robinson, L., & Schmidt, A. (2013). Do Publicly Disclosed Tax Reserves Tell Us About Privately Disclosed Tax Shelter Activity? Journal of Accounting Research, 51(3), 583–629. https://doi.org/10.1111/joar.12003
  29. Mangaha, C. A., Kalangi, J. A. ., & Tamengkel, L. F. (2020). Analysis of marketing strategies at the Gran Puri Manado Hotel. Journal of Public Administration, 8.
  30. Marfiana, A., & Andriyanto, T. (2021). The Influence of Company Ownership Structure on Tax Avoidance in Indonesia with Corporate Governance as a Moderating Variable. Journal of Tax and State Finance (PKN), 3(1), 178–196. https://doi.org/10.31092/jpkn.v3i1.1226
  31. Musyawarah, I. Y., & Idayanti, D. (2022). Analysis of Marketing Strategies to Increase Sales at Mrs. Bagas's Business in Mamuju District. Forecasting: Scientific Journal of Management Science, 1(1), 1–13.
  32. Permata Sari, L., & Nailufaroh, L. (2022). THE INFLUENCE OF COMPANY SIZE AND MARKETING ON TAX AVOIDANCE (Empirical Study of Food and Beverage Subsector Manufacturing Companies listed on the IDX 2015-2019). Journal of Corporate Management, 1(1), 1–13.
  33. Pratiwi, D. R. (2021). Review of the Application of Taxes to Trading Via Electronic Systems in the Perspective of Current Tax Regulations. Budget Journal: Issues and Problems of State Finance, 6(2), 22–45. https://doi.org/10.22212/jbudget.v6i2.107
  34. Putra, F. D., & Hajar, M. F. (2023). Segmenting, Targeting, Differentiation, and Positioning in the Instagram Digital Campaign @spreadke Bersihan. Journal of Innovative Research, 3(2), 311–320. https://doi.org/10.54082/jupin.160
  35. Rasya, A. P. A., & Ratnawati, J. (2023). Factors Influencing Tax Avoidance Practices (Mining Sector 2019-2021). Ecodemica Journal: Journal of Management and Business Economics, 7(2), 178–189. https://doi.org/10.31294/eco.v7i2.15474
  36. Reschiwati, R., Syahdina, A., & Handayani, S. (2020). Effect of liquidity, profitability, and size of companies on firm value. Utopia y Praxis Latinoamericana, 25(Extra 6), 325–332. https://doi.org/10.5281/zenodo.3987632
  37. Setiawati, R. A., & Ammar, M. (2022). Analysis of the Determinants of Tax Avoidance for Mining Sector Companies in Indonesia. Journal of Management and Innovation (MANOVA), 5(2), 92–105. https://doi.org/10.15642/manova.v5i2.894
  38. Sianitawati, S., & Prasetyo, A. H. (2022). Integrated Corporate Risk Management Plan for Coal Mining Companies for 2023-2024. My Journal, 2(4), 482–501. https://doi.org/10.54957/jurnalku.v2i4.302
  39. Smeeths, M. (2014). Bohari, Introduction to Tax Law, PT RajaGrafindo Persada, Jakarta 2014, Revised ed, cet x, p.23 1. Definition of Elements and Taxes.
  40. SRI MARCHELIT. (2021). MARKETING MIX STRATEGY ANALYSIS USING THE 4P CONCEPT (PRODUCT, PRICE, PLACE, PROMOTION) AT ANUGERAH JAYA PRINTING. 6.
  41. Sulaeman, R. (2021). The Influence of Profitability, Leverage and Company Size on Tax Avoidance. Idea Syntax, 3(2), 354–367. https://doi.org/10.46799/syntax-idea.v3i2.1050
  42. Tatnya, H. Z. A., Imani, S. R., Wildany, T. A., Zahirah, N. A., & Wijaya, S. (2023). Tax Management Strategy in Energy Sector Companies. Journal of Law, Administration, and Social Science, 3(2), 164–175. https://doi.org/10.54957/jolas.v3i2.452
  43. Team Ministry of Energy and Mineral Resources Republic of Indonesia. (2021). Mineral and Coal Grand Strategy. Directorate General of Minerals and Coal, Ministry of Energy and Mineral Resources, 1–435.
  44. Tjondro, E., Widuri, R., & Maria Katopo, J. (2016). Quality of Corporate Social Responsibility and Tax Avoidance with Profit Performance as a Moderator. Journal of Accounting and Finance, 18(2), 105–118. https://doi.org/10.9744/jak.18.2.105-118
  45. Unikom, R. (n.d.). TAX POSITION AND TAX RESISTANCE. Analysis of Tax Evasion Actions Influenced by the Self Assessment System and the Quality of Tax Audits.
  46. Violentine, S. (2022). The Influence of Return on Assets, Audit Committee, Company Size on Tax Avoidance in Multinational Companies on the Indonesian Stock Exchange 2016-2020. Proceedings: Economics and Business, 1(2). https://jurnal.ubd.ac.id/index.php/pros/article/view/1397
  47. Wijaya, H., & Sirine, H. (2016). Segmenting, Targeting, Positioning Strategy and Pricing Strategy at the Blekok Soy Sauce Company in Cilacap. Ajie, 1(3), 175–190. https://doi.org/10.20885/ajie.vol1.iss3.art2
  48. Wulan Indah Sari Sinaga, & Reza Hanafi Lubis. (2023). Determinants of Tax Aggressiveness in Manufacturing Companies Listed on the Indonesian Stock Exchange. Indonesian Journal of Audit Accounting and Taxation (Jaapi), 3(1), 292–298. https://doi.org/10.32696/jaapi.v3i1.2078
  49. Zulfiara, P., & Ismanto, J. (2019). The Influence of Accounting Conservatism and Tax Avoidance on Company Value. Indonesian Journal of Sustainable Accounting, 2(2), 134. https://doi.org/10.32493/jabi.v2i2.y2019.p134-147