Analisis Pengaruh Tata Kelola Perusahaan Terhadap Aktivitas Penghindaran Pajak
(Studi Kasus Pada Perusahaan Non Keuangan yang Terdaftar di BEI)
Abstract
This study aims to determine the effect of corporate governance consisting of executive compensation variables, executive characteristics or characteristics, company size, institutional ownership, the proportion of the board of commissioners, audit committee, and audit quality applied to companies against tax avoidance measures as measured by ETR (Effective Tax Rate). Stakeholders such as investors, potential investors, and especially company management also need to know the importance of applying good corporate governance to companies, especially to minimize tax avoidance. The sample of this study amounted to 607 secondary data from a total of 150 non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period and did not include companies engaged in property, real estate, and construction. Data were analyzed using panel regression method and processed using SPSS and Eviews software. The results obtained from this study shows that executive compensation variables and audit quality significantly positive effect on ETR or have a negative influence on tax avoidance. Variable executive characteristics and firm size have a significant negative effect on ETR or have a positive influence on tax avoidance. While other variables, namely institutional ownership, number of independent commissioners, and audit committees do not seem to have a significant effect on tax avoidance.
Keywords:
Tax Avoidance, Corporate Governance, Effective Tax Rate
References
Agoes, S. (2011). Etika Bisnis dan Profesi. Jakarta: Empat Salemba.
Ariefianto, M. D. (2012). Ekonometrika esensi dan aplikasi dengan menggunakan EViews. Jakarta: Erlangga.
Arikunto. (2006). Prosedur Penelitian Suatu Pendekatan Praktek. Jakarta: PT. Rineka Cipta.
Armstrong, C. S., Blouin, J. L., Jagolinzer, A. D., & Larcker, D. F. (2015). Corporate governance, incentives, and tax avoidance. Journal of Accounting and Economics, 60(1), 1–17. https://doi.org/10.1016/j.jacceco.2015.02.003
Armstrong, C. S., Blouin, J. L., & Larcker, D. F. (2012). The incentives for tax planning. Journal of Accounting and Economics, 53(1–2), 391–411. https://doi.org/10.1016/j.jacceco.2011.04.001
Beardsley, E. J., Kara, M. C., & Weaver, C. D. (2015). Executive Influence Over Tax Expense: The Interactive Role of Incentives and Opportunities. Journal of Accounting and Economics, 53(9). https://doi.org/10.1017/CBO9781107415324.004
Bird, A., & Karolyi, S. A. (2017). Governance and taxes: evidance from regression discontinuity. 92(1), 29–50. https://doi.org/10.2308/accr-51520
Boussaidi, A., & Hamed, M. S. (2015). The impact of governance mechanisms on tax aggressiveness: empirical evidence Ffrom Tunisian context. Journal of Asian Business Strategy, 5(1), 2309–8295. https://doi.org/10.18488/journal.1006/2015.5.1/1006.1.1.12
Deslandes, M., Fortin, A., & Landry, S. (2019). Audit committee characteristics and tax aggressiveness. Managerial Auditing Journal, 35(2), 272–293. https://doi.org/10.1108/MAJ-12-2018-2109
Diantari, P. R., & Ulupui, I. A. (2016). Pengaruh komite audit, proporsi komisaris independen, dan proporsi kepemilikan institusional terhadap tax avoidance. 16, 702–732.
Direktorat Penyusunan APBN, & Direktorat Jenderal Anggaran. (2018). Informasi APBN 2018. Informasi APBN 2018, 1–38.
Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2010). The effects of executives on corporate tax avoidance. Accounting Review, 85(4), 1163–1189. https://doi.org/10.2308/accr.2010.85.4.1163
Embree, J. (2012). Tax aggressiveness and shareholder tax rates: do institutional investors care?
Gaertner, F. B. (2014). CEO After-Tax Compensation Incentives and Corporate Tax Avoidance. Contemporary Accounting Research, 31(4), 1077–1102. https://doi.org/10.1111/1911-3846.12058
Halioui, K., Neifar, S., Abdelaziz, F. Ben, Halioui, K., Neifar, S., & Abdelaziz, F. Ben. (2016). Corporate governance, CEO compensation and tax aggressiveness: Evidence from American firms listed on the NASDAQ 100.
Hansen, V., Lopez, T. J., & Reitenga, A. (2017). The executive compensation implications of the tax component of earnings. Review of Quantitative Finance and Accounting, 48(3), 557–595. https://doi.org/10.1007/s11156-016-0561-5
Hartono, D. F., & Nugrahanti, Y. W. (2014). Pengaruh mekanisme corporate governance terhadap kinerja keuangan perusahaan perbankan. 3(2), 191–205.
Higgins, D., Omer, T. C., & Phillips, J. D. (2011). The Influence of a Firm’s Business Strategy on its Tax Aggressiveness. Ssrn, XX(Xx), 1–29. https://doi.org/10.2139/ssrn.1727592
Hsu, P. H., Moore, J. A., & Neubaum, D. O. (2018). Tax avoidance, financial experts on the audit committee, and business strategy. Journal of Business Finance and Accounting, 45(9–10), 1293–1321. https://doi.org/10.1111/jbfa.12352
Huang, R. D., & Li, H. (2009). Does the market dole out collective punishment? An empirical analysis of industry, geography, and Arthur Andersen’s reputation. Journal of Banking and Finance, 33(7), 1255–1265. https://doi.org/10.1016/j.jbankfin.2009.01.003
Huang, W., Ying, T., & Shen, Y. (2018). Executive cash compensation and tax aggressiveness of Chinese firms. Review of Quantitative Finance and Accounting, 51(4), 1151–1180. https://doi.org/10.1007/s11156-018-0700-2
Huseynov, F., & Klamm, B. K. (2012). Tax avoidance, tax management and corporate social responsibility. Journal of Corporate Finance, 18(4), 804–827. https://doi.org/10.1016/j.jcorpfin.2012.06.005
Indriantoro, N., & Supomo, B. (2013). Metodologi Penelitian Bisnis Untuk Akuntansi & Manajemen. Yogyakarta: BPFE.
Irianto, D. B. S., Sudibyo, Y. A., & Wafirli S.Ak, A. (2017). The Influence of Profitability, Leverage, Firm Size and Capital Intensity Towards Tax Avoidance. International Journal of Accounting and Taxation, 5(2), 33–41. https://doi.org/10.15640/ijat.v5n2a3
Jr., R. M. H., Bromiley, P., Devers, C. E., Holcomb, T. R., & Mcguire, J. B. (2011). Management Theory Applications of Proespect Theory: Accomplishments, Challenges, and Opportunities. 1–66.
Kanagaretnam, K., Lee, J., Lim, C. Y., & Lobo, G. J. (2016). Relation between Auditor Quality and Corporate Tax Aggressiveness: Implications of Cross-Country Institutional Differences. Journal of Business Ethics, 150(3), 879–902. https://doi.org/10.1007/s10551-016-3168-9
Kao, W., & Liao, C. (2019). Equity-based Compensation of Outside Directors and Corporate Tax Avoidance.
Kartikaningdyah, E., & Waruwu, F. Z. (2019). The Effect of Firm Size, ROA and Executive Character on Tax Avoidance. 377(Icaess), 117–124. https://doi.org/10.2991/icaess-19.2019.23
Khan, M., Srinivasan, S., & Tan, L. (2017). Institutional ownership and corporate tax avoidance: New evidence. Accounting Review, 92(2), 101–122. https://doi.org/10.2308/accr-51529
Khurana, I. K., & Moser, W. J. (2009). Institutional Ownership and Tax Aggressiveness. 24(5), 69–71. https://doi.org/10.1055/s-0029-1204225
Koester, A., Shevlin, T., & Wangerin, D. (2016). The Role of Managerial Ability in Corporate Tax Avoidance. Management Science, (September), mnsc.2016.2510. https://doi.org/10.1287/mnsc.2016.2510
Kurniasih, L., Sulardi, & Suranta, S. (2017). Earnings management and corporate governance case in Indonesia. Advanced Science Letters, 22(12), 4345–4347. https://doi.org/10.1166/asl.2016.8147
Lanis, R., & Richardson, G. (2011). The effect of board of director composition on corporate tax aggressiveness. Journal of Accounting and Public Policy, 30(1), 50–70. https://doi.org/10.1016/j.jaccpubpol.2010.09.003
Lawrence, J. A., Young, P., & Susan, P. (2000). The effects of audit committee activity and independence on corporate fraud. Managerial Finance, 26(11), 55. Retrieved from http://proquest.umi.com/pqdweb?did=283023581&Fmt=7&clientId=14273&RQT=309&VName=PQD
Leipala, A. (2017). DO INSTITUTIONAL SHAREHOLDERS IMPACT CORPORATE TAX AVOIDANCE ?
Low, A. (2009). Managerial risk-taking behavior and equity-based compensation. Journal of Financial Economics, 92(3), 470–490. https://doi.org/10.1016/j.jfineco.2008.05.004
Mais, R. G., & Patminingih, D. (2017). Effect of good corporate governance on tax avoidance of the company in listed of the indonesia stock exchange. Jurnal STEI Ekonomi, 26(2), 230–243.
Malekinejad, R. (2016). Impact of Audit Systems on Organizations ’ Tax. 6(3), 7–13.
Marselawati, D., Titisari, K. H., & Masitoh, E. (2018). The Effect of Corporate Governance on Tax Avoidance (Empirical Study of the Consumer Goods Industry Companies Listed On Indonesia Stock Exchange Period 2013-2016). The 2nd International Conference on Technology, Education, and Social Science 2018, 2(1), 123–132.
Nabila, A., & Daljono. (2013). Pengaruh Proporsi Dewan Komisaris Independen, Komite Audit, Dan Reputasi Auditor Terhadap Manajemen Laba. Journal of Accounting, 2(1), 1–10. https://doi.org/10.1016/j.jmwh.2005.04.004
Nengzih. (2018). Determinants Of Corporate Tax Avoidance : Survey On Indonesia ’ S Public Listed Company. International Journal of Economics, Business and Management Research, 2(02), 133–145.
Novita, N. (2016). Executives Characters, Gender and Tax Avoidance: A Study on Manufacturing Companies in Indonesia. 15, 92–95. https://doi.org/10.2991/gcbme-16.2016.15
Nugroho, W. C., & Agustia, D. (2017). Tax Avoidance, Corporate Governance, and Firm Value. Accounting Review, 29(4).
Octaviana, S., Titisari, K. H., & Chomsatu, Y. (2018). The Effect of Profitability , Firm Size , Sales Growth and CSR Against Tax Avoidance on Companies Listed in BEI Year 2013 – 2016. The 2nd International Conference on Technology, Education, and Social Science 2018, 2018, 150–158.
Permana, A. R. D. (2015). Pengaruh Corporate Governance terhadap Penghindaran Pajak (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2011-2014). Zeitschrift Für Neuropsychologie, 23(4), 251–253. https://doi.org/10.1024/1016-264X/a000083
Phillips, J. D. (2003). Corporate Tax-Planning Effectiveness : The Role of Compensation-Based Incentives. 78(3), 847–874.
Prastiwi, D., & Ratnasari, R. (2019). The Influence of Thin Capitalization and The Executives’ Characteristics Toward Tax Avoidance by Manufacturers Registered on ISE in 2011-2015. AKRUAL: Jurnal Akuntansi, 10(2), 119. https://doi.org/10.26740/jaj.v10n2.p119-134
Pratama, A. (2017). Company Characteristics, Corporate Governance and Aggressive Tax Avoidance Practice: A Study of Indonesian Companies. Review of Integrative Business and Economics ResearchOnlineCDROM, 6(4), 2304–1013. Retrieved from http://buscompress.com/uploads/3/4/9/8/34980536/riber_6-4_05b17-080_70-81.pdf
Puspita, S. R., & Harto, P. (2014). Pengaruh Tata Kelola Perusahaan Terhadap Penghindaran Pajak. Pengaruh Tata Kelola Perusahaan Terhadap Penghindaran Pajak, 3(2), 1077–1089.
Putri, T. R. F., & Suryarini, T. (2017). Factors Affecting Tax Avoidance on Manufacturing Companies Listed on IDX. AAJ: Accounting Analysis Journal, 6(3), 407–419. Retrieved from http://esc-web.lib.cbs.dk/login?url=http://search.ebscohost.com/login.aspx?direct=true&db=bth&AN=128679414&site=ehost-live&scope=site
Rani, S., Susetyo, D., & Fuadah, L. L. (2018). The Effects of the Corporate’s Characteristics on Tax Avoidance Moderated by Earnings Management (Indonesian Evidence). Journal of Accounting, Finance and Auditing Studies, 4(3), 149–169.
Rego, S. O., & Wilson, R. (2012). Equity Risk Incentives and Corporate Tax Aggressiveness. Journal of Accounting Research, 50(3), 775–810. https://doi.org/10.1111/j.1475-679X.2012.00438.x
Restuningdiah, N. (2011). Komisaris Independen, Komite Audit, Internal Audit Dan Risk Management Committee Terhadap Manajemen Laba. Jurnal Keuangan Dan Perbankan, 15(3), 351–362. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&db=edsdoj&AN=edsdoj.156ecf36a14d43fc9e39ea3b383da5e4&site=eds-live&scope=site
Rezaei, F., & Ghanaeenejad, M. (2014). A Review on Transparency in Financial Reporting and its Effects on Tax Avoidance and Firm Value. Journal of Commerce and Accounting Research, 3(2), 8–21. Retrieved from https://search-proquest-com.kuleuven.ezproxy.kuleuven.be/docview/1733215542/abstract/E61A2297952F4E11PQ/1?accountid=17215
Ribeiro, A., Cerqueira, A., & Brandao, E. (2015). The Determinants of Effective Tax Rates: Firms’ Characteristics and Corporate Governance. FEP Working Papers, 567(December), 1–45. https://doi.org/0870-8541
Richardson, G., & Lanis, R. (2007). Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia. Journal of Accounting and Public Policy, 26(6), 689–704. https://doi.org/10.1016/j.jaccpubpol.2007.10.003
Richardson, G., Taylor, G., & Lanis, R. (2013). The impact of board of director oversight characteristics on corporate tax aggressiveness: An empirical analysis. Journal of Accounting and Public Policy, 32(3), 68–88. https://doi.org/10.1016/j.jaccpubpol.2013.02.004
Santoso, S. (2012). Panduan Lengkap SPSS Versi 20. Jakarta: PT. Elex Media Komputindo.
Sartika, W. (2012). Analisis Hubungan Penghindaran Pajak terhadap Biaya Hutang dan Kepemilikan Institusional sebagai Variabel Pemoderasi.
Setiawati, L., Icih, & Suangga, A. (2019). The effect of company sizes, the number of board of commissioners, board of directors competence and audit committees on tax management. 01, 22–33.
Sugiyono. (2010). Metode Penelitian Pendidikan Kuantitatif Kualitatif dan R & D. Bandung: Alfabeta.
Sunarsih, U., & Oktaviani, K. (2016). GOOD CORPORATE GOVERNANCE IN MANUFACTURING COMPANIES TAX. 15(October), 85–96. https://doi.org/10.15408/etk.v15i2.3541
Surachman, A. E. (2017). Influence of Executive Characteristics and Duality of Chief Executive Officer to Tax Avoidance. International Journal of Science and Research (IJSR), 6(10), 1671–1677. https://doi.org/10.21275/ART20177516
Susanti, M. (2017). Corporate social responsibility, size and tax avoidance. International Journal of Economic Perspectives, 11(1), 1639–1650. Retrieved from https://search.proquest.com/docview/1964557309?accountid=47623
Tandean, V. A., & Winnie. (2016). The Effect of Good Corporate Governance on Tax Avoidance: An Empirical Study on Manufacturing Companies Listed in IDX period For Authors The Effect of Good Corporate Governance on Tax Avoidance: An Empirical Study on Manufacturing Companies Listed in IDX. Asian Journal of Accounting Research Asian Journal of Accounting Research Https: Asian Journal of Accounting Research, 1(1), 28–38. https://doi.org/10.1108/AJAR-2016-01-01-B004
Umar, H. (2013). Metode Penelitian untuk Skripsi dan Tesis. Jakarta: Rajawali.
Yermack, D. (1996). Higher market valuation of companies with a small board of directors.
Zheng, T., Jiang, W., Zhao, P., Jiang, J., & Wang, N. (2019). Will the Audit Committee Affects Tax Aggressiveness? 901–912. https://doi.org/10.1007/978-3-319-93351-1
Ariefianto, M. D. (2012). Ekonometrika esensi dan aplikasi dengan menggunakan EViews. Jakarta: Erlangga.
Arikunto. (2006). Prosedur Penelitian Suatu Pendekatan Praktek. Jakarta: PT. Rineka Cipta.
Armstrong, C. S., Blouin, J. L., Jagolinzer, A. D., & Larcker, D. F. (2015). Corporate governance, incentives, and tax avoidance. Journal of Accounting and Economics, 60(1), 1–17. https://doi.org/10.1016/j.jacceco.2015.02.003
Armstrong, C. S., Blouin, J. L., & Larcker, D. F. (2012). The incentives for tax planning. Journal of Accounting and Economics, 53(1–2), 391–411. https://doi.org/10.1016/j.jacceco.2011.04.001
Beardsley, E. J., Kara, M. C., & Weaver, C. D. (2015). Executive Influence Over Tax Expense: The Interactive Role of Incentives and Opportunities. Journal of Accounting and Economics, 53(9). https://doi.org/10.1017/CBO9781107415324.004
Bird, A., & Karolyi, S. A. (2017). Governance and taxes: evidance from regression discontinuity. 92(1), 29–50. https://doi.org/10.2308/accr-51520
Boussaidi, A., & Hamed, M. S. (2015). The impact of governance mechanisms on tax aggressiveness: empirical evidence Ffrom Tunisian context. Journal of Asian Business Strategy, 5(1), 2309–8295. https://doi.org/10.18488/journal.1006/2015.5.1/1006.1.1.12
Deslandes, M., Fortin, A., & Landry, S. (2019). Audit committee characteristics and tax aggressiveness. Managerial Auditing Journal, 35(2), 272–293. https://doi.org/10.1108/MAJ-12-2018-2109
Diantari, P. R., & Ulupui, I. A. (2016). Pengaruh komite audit, proporsi komisaris independen, dan proporsi kepemilikan institusional terhadap tax avoidance. 16, 702–732.
Direktorat Penyusunan APBN, & Direktorat Jenderal Anggaran. (2018). Informasi APBN 2018. Informasi APBN 2018, 1–38.
Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2010). The effects of executives on corporate tax avoidance. Accounting Review, 85(4), 1163–1189. https://doi.org/10.2308/accr.2010.85.4.1163
Embree, J. (2012). Tax aggressiveness and shareholder tax rates: do institutional investors care?
Gaertner, F. B. (2014). CEO After-Tax Compensation Incentives and Corporate Tax Avoidance. Contemporary Accounting Research, 31(4), 1077–1102. https://doi.org/10.1111/1911-3846.12058
Halioui, K., Neifar, S., Abdelaziz, F. Ben, Halioui, K., Neifar, S., & Abdelaziz, F. Ben. (2016). Corporate governance, CEO compensation and tax aggressiveness: Evidence from American firms listed on the NASDAQ 100.
Hansen, V., Lopez, T. J., & Reitenga, A. (2017). The executive compensation implications of the tax component of earnings. Review of Quantitative Finance and Accounting, 48(3), 557–595. https://doi.org/10.1007/s11156-016-0561-5
Hartono, D. F., & Nugrahanti, Y. W. (2014). Pengaruh mekanisme corporate governance terhadap kinerja keuangan perusahaan perbankan. 3(2), 191–205.
Higgins, D., Omer, T. C., & Phillips, J. D. (2011). The Influence of a Firm’s Business Strategy on its Tax Aggressiveness. Ssrn, XX(Xx), 1–29. https://doi.org/10.2139/ssrn.1727592
Hsu, P. H., Moore, J. A., & Neubaum, D. O. (2018). Tax avoidance, financial experts on the audit committee, and business strategy. Journal of Business Finance and Accounting, 45(9–10), 1293–1321. https://doi.org/10.1111/jbfa.12352
Huang, R. D., & Li, H. (2009). Does the market dole out collective punishment? An empirical analysis of industry, geography, and Arthur Andersen’s reputation. Journal of Banking and Finance, 33(7), 1255–1265. https://doi.org/10.1016/j.jbankfin.2009.01.003
Huang, W., Ying, T., & Shen, Y. (2018). Executive cash compensation and tax aggressiveness of Chinese firms. Review of Quantitative Finance and Accounting, 51(4), 1151–1180. https://doi.org/10.1007/s11156-018-0700-2
Huseynov, F., & Klamm, B. K. (2012). Tax avoidance, tax management and corporate social responsibility. Journal of Corporate Finance, 18(4), 804–827. https://doi.org/10.1016/j.jcorpfin.2012.06.005
Indriantoro, N., & Supomo, B. (2013). Metodologi Penelitian Bisnis Untuk Akuntansi & Manajemen. Yogyakarta: BPFE.
Irianto, D. B. S., Sudibyo, Y. A., & Wafirli S.Ak, A. (2017). The Influence of Profitability, Leverage, Firm Size and Capital Intensity Towards Tax Avoidance. International Journal of Accounting and Taxation, 5(2), 33–41. https://doi.org/10.15640/ijat.v5n2a3
Jr., R. M. H., Bromiley, P., Devers, C. E., Holcomb, T. R., & Mcguire, J. B. (2011). Management Theory Applications of Proespect Theory: Accomplishments, Challenges, and Opportunities. 1–66.
Kanagaretnam, K., Lee, J., Lim, C. Y., & Lobo, G. J. (2016). Relation between Auditor Quality and Corporate Tax Aggressiveness: Implications of Cross-Country Institutional Differences. Journal of Business Ethics, 150(3), 879–902. https://doi.org/10.1007/s10551-016-3168-9
Kao, W., & Liao, C. (2019). Equity-based Compensation of Outside Directors and Corporate Tax Avoidance.
Kartikaningdyah, E., & Waruwu, F. Z. (2019). The Effect of Firm Size, ROA and Executive Character on Tax Avoidance. 377(Icaess), 117–124. https://doi.org/10.2991/icaess-19.2019.23
Khan, M., Srinivasan, S., & Tan, L. (2017). Institutional ownership and corporate tax avoidance: New evidence. Accounting Review, 92(2), 101–122. https://doi.org/10.2308/accr-51529
Khurana, I. K., & Moser, W. J. (2009). Institutional Ownership and Tax Aggressiveness. 24(5), 69–71. https://doi.org/10.1055/s-0029-1204225
Koester, A., Shevlin, T., & Wangerin, D. (2016). The Role of Managerial Ability in Corporate Tax Avoidance. Management Science, (September), mnsc.2016.2510. https://doi.org/10.1287/mnsc.2016.2510
Kurniasih, L., Sulardi, & Suranta, S. (2017). Earnings management and corporate governance case in Indonesia. Advanced Science Letters, 22(12), 4345–4347. https://doi.org/10.1166/asl.2016.8147
Lanis, R., & Richardson, G. (2011). The effect of board of director composition on corporate tax aggressiveness. Journal of Accounting and Public Policy, 30(1), 50–70. https://doi.org/10.1016/j.jaccpubpol.2010.09.003
Lawrence, J. A., Young, P., & Susan, P. (2000). The effects of audit committee activity and independence on corporate fraud. Managerial Finance, 26(11), 55. Retrieved from http://proquest.umi.com/pqdweb?did=283023581&Fmt=7&clientId=14273&RQT=309&VName=PQD
Leipala, A. (2017). DO INSTITUTIONAL SHAREHOLDERS IMPACT CORPORATE TAX AVOIDANCE ?
Low, A. (2009). Managerial risk-taking behavior and equity-based compensation. Journal of Financial Economics, 92(3), 470–490. https://doi.org/10.1016/j.jfineco.2008.05.004
Mais, R. G., & Patminingih, D. (2017). Effect of good corporate governance on tax avoidance of the company in listed of the indonesia stock exchange. Jurnal STEI Ekonomi, 26(2), 230–243.
Malekinejad, R. (2016). Impact of Audit Systems on Organizations ’ Tax. 6(3), 7–13.
Marselawati, D., Titisari, K. H., & Masitoh, E. (2018). The Effect of Corporate Governance on Tax Avoidance (Empirical Study of the Consumer Goods Industry Companies Listed On Indonesia Stock Exchange Period 2013-2016). The 2nd International Conference on Technology, Education, and Social Science 2018, 2(1), 123–132.
Nabila, A., & Daljono. (2013). Pengaruh Proporsi Dewan Komisaris Independen, Komite Audit, Dan Reputasi Auditor Terhadap Manajemen Laba. Journal of Accounting, 2(1), 1–10. https://doi.org/10.1016/j.jmwh.2005.04.004
Nengzih. (2018). Determinants Of Corporate Tax Avoidance : Survey On Indonesia ’ S Public Listed Company. International Journal of Economics, Business and Management Research, 2(02), 133–145.
Novita, N. (2016). Executives Characters, Gender and Tax Avoidance: A Study on Manufacturing Companies in Indonesia. 15, 92–95. https://doi.org/10.2991/gcbme-16.2016.15
Nugroho, W. C., & Agustia, D. (2017). Tax Avoidance, Corporate Governance, and Firm Value. Accounting Review, 29(4).
Octaviana, S., Titisari, K. H., & Chomsatu, Y. (2018). The Effect of Profitability , Firm Size , Sales Growth and CSR Against Tax Avoidance on Companies Listed in BEI Year 2013 – 2016. The 2nd International Conference on Technology, Education, and Social Science 2018, 2018, 150–158.
Permana, A. R. D. (2015). Pengaruh Corporate Governance terhadap Penghindaran Pajak (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2011-2014). Zeitschrift Für Neuropsychologie, 23(4), 251–253. https://doi.org/10.1024/1016-264X/a000083
Phillips, J. D. (2003). Corporate Tax-Planning Effectiveness : The Role of Compensation-Based Incentives. 78(3), 847–874.
Prastiwi, D., & Ratnasari, R. (2019). The Influence of Thin Capitalization and The Executives’ Characteristics Toward Tax Avoidance by Manufacturers Registered on ISE in 2011-2015. AKRUAL: Jurnal Akuntansi, 10(2), 119. https://doi.org/10.26740/jaj.v10n2.p119-134
Pratama, A. (2017). Company Characteristics, Corporate Governance and Aggressive Tax Avoidance Practice: A Study of Indonesian Companies. Review of Integrative Business and Economics ResearchOnlineCDROM, 6(4), 2304–1013. Retrieved from http://buscompress.com/uploads/3/4/9/8/34980536/riber_6-4_05b17-080_70-81.pdf
Puspita, S. R., & Harto, P. (2014). Pengaruh Tata Kelola Perusahaan Terhadap Penghindaran Pajak. Pengaruh Tata Kelola Perusahaan Terhadap Penghindaran Pajak, 3(2), 1077–1089.
Putri, T. R. F., & Suryarini, T. (2017). Factors Affecting Tax Avoidance on Manufacturing Companies Listed on IDX. AAJ: Accounting Analysis Journal, 6(3), 407–419. Retrieved from http://esc-web.lib.cbs.dk/login?url=http://search.ebscohost.com/login.aspx?direct=true&db=bth&AN=128679414&site=ehost-live&scope=site
Rani, S., Susetyo, D., & Fuadah, L. L. (2018). The Effects of the Corporate’s Characteristics on Tax Avoidance Moderated by Earnings Management (Indonesian Evidence). Journal of Accounting, Finance and Auditing Studies, 4(3), 149–169.
Rego, S. O., & Wilson, R. (2012). Equity Risk Incentives and Corporate Tax Aggressiveness. Journal of Accounting Research, 50(3), 775–810. https://doi.org/10.1111/j.1475-679X.2012.00438.x
Restuningdiah, N. (2011). Komisaris Independen, Komite Audit, Internal Audit Dan Risk Management Committee Terhadap Manajemen Laba. Jurnal Keuangan Dan Perbankan, 15(3), 351–362. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&db=edsdoj&AN=edsdoj.156ecf36a14d43fc9e39ea3b383da5e4&site=eds-live&scope=site
Rezaei, F., & Ghanaeenejad, M. (2014). A Review on Transparency in Financial Reporting and its Effects on Tax Avoidance and Firm Value. Journal of Commerce and Accounting Research, 3(2), 8–21. Retrieved from https://search-proquest-com.kuleuven.ezproxy.kuleuven.be/docview/1733215542/abstract/E61A2297952F4E11PQ/1?accountid=17215
Ribeiro, A., Cerqueira, A., & Brandao, E. (2015). The Determinants of Effective Tax Rates: Firms’ Characteristics and Corporate Governance. FEP Working Papers, 567(December), 1–45. https://doi.org/0870-8541
Richardson, G., & Lanis, R. (2007). Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia. Journal of Accounting and Public Policy, 26(6), 689–704. https://doi.org/10.1016/j.jaccpubpol.2007.10.003
Richardson, G., Taylor, G., & Lanis, R. (2013). The impact of board of director oversight characteristics on corporate tax aggressiveness: An empirical analysis. Journal of Accounting and Public Policy, 32(3), 68–88. https://doi.org/10.1016/j.jaccpubpol.2013.02.004
Santoso, S. (2012). Panduan Lengkap SPSS Versi 20. Jakarta: PT. Elex Media Komputindo.
Sartika, W. (2012). Analisis Hubungan Penghindaran Pajak terhadap Biaya Hutang dan Kepemilikan Institusional sebagai Variabel Pemoderasi.
Setiawati, L., Icih, & Suangga, A. (2019). The effect of company sizes, the number of board of commissioners, board of directors competence and audit committees on tax management. 01, 22–33.
Sugiyono. (2010). Metode Penelitian Pendidikan Kuantitatif Kualitatif dan R & D. Bandung: Alfabeta.
Sunarsih, U., & Oktaviani, K. (2016). GOOD CORPORATE GOVERNANCE IN MANUFACTURING COMPANIES TAX. 15(October), 85–96. https://doi.org/10.15408/etk.v15i2.3541
Surachman, A. E. (2017). Influence of Executive Characteristics and Duality of Chief Executive Officer to Tax Avoidance. International Journal of Science and Research (IJSR), 6(10), 1671–1677. https://doi.org/10.21275/ART20177516
Susanti, M. (2017). Corporate social responsibility, size and tax avoidance. International Journal of Economic Perspectives, 11(1), 1639–1650. Retrieved from https://search.proquest.com/docview/1964557309?accountid=47623
Tandean, V. A., & Winnie. (2016). The Effect of Good Corporate Governance on Tax Avoidance: An Empirical Study on Manufacturing Companies Listed in IDX period For Authors The Effect of Good Corporate Governance on Tax Avoidance: An Empirical Study on Manufacturing Companies Listed in IDX. Asian Journal of Accounting Research Asian Journal of Accounting Research Https: Asian Journal of Accounting Research, 1(1), 28–38. https://doi.org/10.1108/AJAR-2016-01-01-B004
Umar, H. (2013). Metode Penelitian untuk Skripsi dan Tesis. Jakarta: Rajawali.
Yermack, D. (1996). Higher market valuation of companies with a small board of directors.
Zheng, T., Jiang, W., Zhao, P., Jiang, J., & Wang, N. (2019). Will the Audit Committee Affects Tax Aggressiveness? 901–912. https://doi.org/10.1007/978-3-319-93351-1
Published
2022-01-28
How to Cite
Hendi, H., & Fanny, D. (2022). Analisis Pengaruh Tata Kelola Perusahaan Terhadap Aktivitas Penghindaran Pajak. Jesya, 5(1), 1044-1058. https://doi.org/https://doi.org/10.36778/jesya.v5i1.686
Section
Articles
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
