Influence of Cost Structure and Operational Efficiency on Tax Avoidance Behavior in Food and Beverage MSMEs
DOI:
https://doi.org/10.56750/cesjv9i3.1883Keywords:
Cost Structure, MSMEs, Operational Efficiency, Tax AvoidanceAbstract
This study aims to analyze the influence of cost structure and operational efficiency on tax avoidance among micro, small, and medium enterprises (MSMEs) in the food and beverage sector across several regions of Indonesia. This study employs a quantitative approach with a purposive sampling method. Data were collected through questionnaires distributed to MSME operators who met the predetermined sampling criteria. The data were analyzed using multiple linear regression. The results indicate that cost structure and operational efficiency simultaneously have a significant effect on tax avoidance. Partially, cost structure has a positive and significant effect on tax avoidance, indicating that MSMEs with higher cost structures tend to exhibit a greater tendency toward tax avoidance. In contrast, operational efficiency does not have a significant effect on tax avoidance. The research model explains a portion of the variation in tax avoidance, while the remaining variation is influenced by other factors outside the model. These findings indicate that cost structure is a more dominant factor in influencing tax avoidance tendencies among MSMEs in the food and beverage sector. Therefore, MSME operators are encouraged to improve cost recording practices, financial management, and their understanding of tax regulations to support tax compliance and sustainable business development.
References
Aditya, Y., & Suparyati, A. (2025). Pengaruh Profitabilitas Leverage Likuiditas dan Biaya Operasional Terhadap Tax Avoidance Pada UMKM Telekomunikasi. Musytari: Jurnal Manajemen, Akuntansi, dan Ekonomi, 23(3), 11-20.
Aldila, I. (2025). Pengaruh Pertumbuhan Biaya Bahan Baku, Efisiensi Operasional dan Pertumbuhan Ekonomi terhadap Laba Bersih pada UMKM Manufaktur Subsektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2021-2023. Jalak: JURNAL AKUNTANSI LANCANG KUNING, 3(2), 161-168.
Anggie. S, M., & Mahpudin, E. (2024). Pengaruh Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Manufaktur Sektor Barang Konsumsi Subsektor Makanan Dan Minuman Di Bursa Efek Indonesia Periode 2018-2022. Jurnal Ilmiah Wahana Pendidikan, 10(8), 656-664. https://doi.org/10.5281/zenodo.11112250
Ariyandi, I. R. (2025). Strategi efektif untuk meningkatkan efisiensi operasional UMKM. Journal of Business Economics and Management, 1(3), 328-334.
Chuari, C. (2026). Analisis Pengelolaan Keuangan dan Pelaporan Pajak UMKM Kafe dan Restoran Vegetarian di Kota Batam. Fortunate Business Review, 6(1), 31-48. https://doi.org/10.63643/fbr.v6i1.338
Dzaki, M. R., Fr, N. B. Z., Armedha, F., & Apirandi, M. C. (2025). Analisis penerapan manajemen rantai pasok pada UMKM F&B. Jati (Jurnal Mahasiswa Teknik Informatika), 9(1), 1279-1283. https://doi.org/10.36040/jati.v9i1.12674
Erinda Sutrisno, W., & Rahayu, P. (2025). Analisis Analisis Kenaikan PPN 12% terhadap Praktik Penghindaran Pajak pada Pelaku UMKM: Studi Kasus Perilaku Kepatuhan di Indonesia. Jurnal Akuntansi Keuangan Dan Perpajakan| E-ISSN: 3063-8208, 2(2), 326-335.
Hariyanto, S., & Dharma, K. A. W. (2026). Analis Dampak Fintech terhadap Kinerja UMKM Sektor Food and Beverage di Jakarta Utara. Journal of Management and Creative Business, 4(2), 233-246. https://doi.org/10.30640/jmcbus.v4i2.6518
Ilhamsyah, R., Endang, M. G. W., & Dewantara, R. Y. (2016). Pengaruh pemahaman dan pengetahuan wajib pajak tentang peraturan perpajakan, kesadaran wajib pajak, kualitas pelayanan, dan sanksi perpajakan terhadap kepatuhan wajib pajak kendaraan bermotor (Studi samsat kota Malang). Jurnal Mahasiswa Perpajakan, 8(1).
Jensen, M. C., & Meckling, W. H. (2019). Theory of the firm: Managerial behavior, agency costs and ownership structure. In Corporate governance (pp. 77-132). Gower.
Karimah, H. N., & Taufiq, E. (2016). Pengaruh tax avoidance terhadap nilai UMKM. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, 4(1). https://doi.org/10.37676/ekombis.v4i1.156
Kumala, R. N., Oktaviono, N., & Ramdhanny, H. F. (2024). Peran Tax Knowledge Dalam Meningkatkan Tax Compliance: Bukti Empiris Pada UMKM Di Bandung. REVIU AKUNTANSI DAN BISNIS INDONESIA Учредители: Universitas Muhammadiyah Yogyakarta, 8(3), 286-304. https://doi.org/10.18196/rabin.v8i3.22604
Laila, F., & Rosyati, T. (2025). Pengaruh Struktur Modal, Ukuran UMKM Dan Capital Intensity Terhadap Tax Avoidance (Studi Empiris Pada UMKM Sektor Food & Beverage Di Bursa Efek Indonesia Tahun 2019-2023). Jurnal Nusa Akuntansi, 2(1), 99-120. https://doi.org/10.62237/jna.v2i1.196
Lauwrence, M., Fahmi, M., & Espa, V. (2025). Faktor-Faktor yang Mempengaruhi Tax Avoidance Pada UMKM Makanan dan Minuman yang Terdaftar di BEI. Journal of Innovation in Management, Accounting and Business, 4(1), 97-102. https://doi.org/10.56916/jimab.v4i1.1179.
Lestari, S. (2022). PENGARUH EFISIENSI OPERASIONAL DALAM MENINGKATKAN PROFITABILITAS DI MASA PANDEMI PADA KOPERASI BAKTI HURIA SYARIAH MASAMBA (Doctoral dissertation, Institut Agama Islam Negeri (IAIN) Palopo).
Lusiawati, & Melatnebar, B. M. (2025). Pengaruh Pertumbuhan Penjualan, Return On Assets Dan Capital Intensity Terhadap Tax Avoidance (Studi Empiris Pada UMKM Manufaktur Sub Sektor Food & Beverages Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020–2023). Global Accounting : Jurnal Akuntansi, 4(1).
Nurhasan, Y. (2023). Pengaruh Efisiensi, Profitabilitas Dan Firm Size Terhadap Tax Avoidance (Studi Empiris Pada Sektor Perbankan Periode Tahun 2017-2021). Scientific Journal of Reflection: Economic, Accounting, Management and Business, 6(2), 308-316. https://doi.org/10.37481/sjr.v6i2.654
Prastiwi, D. (2021). Profile of tax compliance research in Indonesia. Media Riset Akuntansi, Auditing & Informasi, 21(2), 245-272. https://doi.org/10.25105/mraai.v21i2.9793
Putri, R. D., Defitri, S. Y., Efendi, R., Maharani, S., Nabilla, N., Aprilia, S., & Ganda, A. T. (2025). Optimalisasi tax planning atas PPh: Tinjauan literatur terhadap praktik dan regulasi perpajakan di Indonesia. Integrative Perspectives of Social and Science Journal, 2(03 Juli), 5535-5544.
Rika Surianto Zalukhu, Rapat Piter Sony Hutauruk, Daniel Collyn, Yenni Mariani Sinurat, & Murbanto Sinaga. (2024). Analisis Struktur Biaya Dan Break Even Point Pada UMKM Salero Basamo. Jurnal Mutiara Ilmu Akuntansi, 2(3), 336–346. https://doi.org/10.55606/jumia.v2i3.3288
Saragih, M. R., & Rusdi, R. (2026). Faktor-Faktor Penggerak Kepatuhan Wajib Pajak pada Kantor Pelayanan Pajak Tigaraksa: Pemahaman Penerapan Aplikasi dan Kesadaran Wajib Pajak. KINERJA: Jurnal Manajemen Organisasi dan Industri, 5(1), 31-37. https://doi.org/10.37481/jmoi.v5i1.239
Savitri, T. I., Haryono, D., & Saleh, Y. (2021). Analisis struktur biaya, keuntungan dan nilai tambah agroindustri tempe di kelurahan Gunung Sulah sebelum dan sesudah Covid-19. Open Science and Technology, 1(2), 155-165. https://doi.org/10.33292/ost.vol1no2.2021.21
Sukmadiana, M. Y., & Faeni, D. P. (2025). PERAN UMKM SUB-SEKTOR MAKANAN DAN MINUMAN DALAM MENDORONG PERTUMBUHAN EKONOMI DI INDONESIA. SINERGI: Jurnal Riset Ilmiah, 2(9), 4229-4239. https://doi.org/10.62335/sinergi.v2i9.1700
Sutedi, A. (2022). Hukum pajak. Sinar Grafika.
