PENGARUH TATA KELOLA PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN LQ45 DI BURSA EFEK INDONESIA
Abstract
Temuan yang terdapat atas suatu penelitian ini tentunya memiliki suatu tujuan untuk meneliti tentang dampak atas suatu tata kelola perusahaan kepada praktik penghindaran pajak. Temuan yang terdapat atas suatu penelitian ini akan dilaksanakan atas suatu entitas yang cenderung memiliki index pada LQ45 yang terlisting di Bursa Efek Indonesia yang terdapat pada periode 2017-2021. Temuan yang terdapat atas suatu penelitian ini tentunya mempergunakan metode atas suatu analisis regresi panel atas suatu variabel independen yang dapat dipaparkan dari karakter eksekutif, ukuran perusahaan, kepemilikan institusional, proporsi komisaris independen, komite audit, kualitas audit beserta variabel dependen berupa penghindaran pajak. Hasil dari penelitian ini membuktikan terdapat suatu keterkaitan yang bersifat signifikan positif yang berada di antara variabel executive character beserta company size terhadap penghindaran pajak yang dapat dilakukan pengukuran atas suatu effective tax rate. Variabel audit quality dan proportion of BOC terbukti mampu memberi suatu pengaruh yang bersifat negatif yang tentunya mempunyai peranan guna melakukan penurunan atas suatu tindakan yang dilakukan atas suatu penghindaran pajak yang terdapat atas suatu perusahaan. selanjutnya variabel lainnya yang dipaparkan seperti institutional ownership dan audit comitee tentunya tidak akan memperlihatkan mampu memberi suatu dampak yang bersifat signifikan dalam menguatkan ataupun melemahkan tindakan yang dilaksanakan atas suatu penghindaran pajak yang terjadi atas suatu perusahaan.
Keywords:
penghindaran pajak, tata kelola perusahaan, kepemilikan institusi, komite audit
References
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Chen, X., Hu, N., Wang, X., & Tang, X. (2014). Tax avoidance and firm value: evidence from China. Nankai Business Review International, 5(1), 25–42. https://doi.org/10.1108/NBRI-10-2013-0037
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Dewi, Ni Nyoman Kristiana; Jati, I. K. (2014). Pengaruh karakter eksekutif, karakteristik perusahaan, dan dimensi tata kelola perusahaan yang baik pada tax avoidance di bursa efek indonesia. 2, 249–260.
Dewi, N. M., Ekonomi, F., & Semarang, U. M. (2019). Pengaruh Kepemilikan Institusional , Dewan Komisaris Independen dan Komite Audit Terhadap Penghindaran Pajak ( Tax Avoidance ) pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode. 9(1), 40–51.
Diantari, P. R., & Ulupui, I. A. (2016). E-Jurnal Akuntansi Universitas Udayana 1 Fakultas Ekonomi dan Bisnis Universitas Udayana , Bali , Indonesia ABSTRAK Pajak mempunyai peranan yang sangat penting dalam kehidupan bernegara , khususnya dalam pelaksanaan pembangunan karena pajak merupakan sumb. 16, 702–732.
Dina, M., 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 ). 2018, 123–132.
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
Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2008). Long-run corporate tax avoidance. Accounting Review, 83(1), 61–82. https://doi.org/10.2308/accr.2008.83.1.61
Dyreng, S., Hanlon, M., & Maydew, E. L. (2011). The Effects of Executives on Corporate Tax Avoidance. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.1158060
Embree, J. L., & Crabtree, A. D. (2012). The Influence of Institutional Investment on Tax Aggressiveness. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2097966
Gaaya, S., Lakhal, N., & Lakhal, F. (2017). Does family ownership reduce corporate tax avoidance? The moderating effect of audit quality. Managerial Auditing Journal, 32(7), 731–744. https://doi.org/10.1108/MAJ-02-2017-1530
Godfrey, J., Hodgson, A., Holmes, S., & Tarca, A. (2010). Book Review. International Journal of Accounting, 45, 367–465. https://doi.org/10.1016/j.intacc.2010.09.004
Hartono, D. F., & Nugrahanti, Y. W. (2014). Pengaruh Mekanisme GCG terhadap Kinerja Keuangan Perusahaan Perbankan. Dinamika Akuntansi, Keuangan Dan Perbankan, 3(2), 191–205.
Hidayat, M., & Mulda, R. (2019). PENGARUH BOOK TAX GAP DAN KEPEMILIKAN ASING TERHADAP PENGHINDARAN PAJAK DAN ANALISIS KEBIJAKAN PEMERINTAH TERKAIT PENGHINDARAN PAJAK. 8(3), 404–418.
Higgins, D., Omer, T. C., & Phillips, J. D. (2011). The Influence of a Firm’s Business Strategy on its Tax Aggressiveness. Contemporary Accounting Research, 32(2), 674–702. https://doi.org/10.1111/1911-3846.12087
Huang, H., Sun, L., & Zhang, J. (2017). Environmental uncertainty and tax avoidance. Advances in Taxation, 24, 83–124. https://doi.org/10.1108/S1058-749720170000024002
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
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
Irianto, D. B. S., Sudibyo, Y. A., & Wafirli, A. W. (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
Jarboui, A., Kachouri Ben Saad, M., & Riguen, R. (2020). Tax avoidance: do board gender diversity and sustainability performance make a difference? Journal of Financial Crime, 27(4), 1389–1408. https://doi.org/10.1108/JFC-09-2019-0122
Kanagaretnam, K., Lee, J., Lim, C. Y., & Lobo, G. J. (2016). Cross-Country Evidence on the Role of Independent Media in Constraining Corporate Tax Aggressiveness. Journal of Business Ethics, 150(3), 879–902. https://doi.org/10.1007/s10551-016-3168-9
Kartikaningdyah, E. (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. SSRN Electronic Journal, 573, 0–42. https://doi.org/10.2139/ssrn.1464106
Koester, A., Shevlin, T., & Wangerin, D. (2017). The role of managerial ability in corporate tax avoidance. Management Science, 63(10), 3285–3310. https://doi.org/10.1287/mnsc.2016.2510
Kurniasih, L., Sulardi, S., & Suranta, S. (2017). Earnings Management, Corporate Governance and Tax Avoidance: The Case in Indonesia. GATR Journal of Finance and Banking Review, 2(4), 28–35. https://doi.org/10.35609/jfbr.2017.2.4(4)
Kurniati, E. R., & Apriani, E. (2021). Pengaruh Profitabilitas Dan Good Corporate Governance Terhadap Penghindaran Pajak. Medikonis, 12(1), 55–68. https://doi.org/10.52659/medikonis.v12i1.30
Kurniawati, L., & Arifin, H. (2017). Agresivitas Pajak Dan Maturitas Utang. JURNAL PAJAK INDONESIA (Indonesian Tax Review), 1(1), 92–105. https://doi.org/10.31092/jpi.v1i1.176
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
Lanis, R., & Richardson, G. (2013). Corporate social responsibility and tax aggressiveness: A test of legitimacy theory. Accounting, Auditing and Accountability Journal, 26(1), 75–100. https://doi.org/10.1108/09513571311285621
Lawrence, J. A., Young, P., & Susan, P. (2000). The effects of audit committee activity and independence on corporate fraud. Managerial Finance, 26(11), 55.
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2023-01-01
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