Intensitas Aktiva Tetap, Kompensasi Eksekutif, Kepemilikan Institusional dan Tax Avoidance
Abstract
This study aims to obtain empirical evidence regardingthe effect of fixed asset intensity, excecutive compensation, and institusional ownership on tax avoidance in the Mining Sector Manufactur contained on the Stock Exchange in the 2016-2019. The sample was determained using the nonprobability sampling method with a purposive sampling technique, obtained as many as 55 companies with 4 of observation in order to obtain 220 data observations. Data analysis techniques using the Multiple Liniear Regression test. The sampling method used is purposive sampling. Data analysis techniques using the Multiple Linear Regression test. The results of this study indicate that the intensity of fixed assets and institutional ownership has a negative effect on tax avoidance. This means that the higher the intensity of the company's fixed assets and the greater the company's institutional ownership causes the lower level of tax avoidance. Executive compensation has a positive effect on tax avoidance. This means that the higher the compensation given to the executive, the higher the level of tax avoidance.
Keywords: Fixed Asset Intensity; Excecutive Compensation; Institusional Ownership; Tax Avoidance.
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References
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Phillips, John D. (2003). Corporate Tax-Planning Effectiveness: The Role of Compensation-Based Incentives. The Accounting Review 78 No. 3.
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Resmi. (2012). Perpajakan Teori dan Kasus. Salemba Empat.
Riskatari & Jati. (2020). Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas Dan Corporate Social Responsibility Terhadap Penghindaran Pajak. E-Jurnal Akuntansi, 30.
Sabli, Nurshamimi dan Noor, Rohaya. (2012). Tax Planning and Corporate Governance. 3 rd International Conference on Business and Economic Research Proceeding. ISBN: 978-967-5705-05-2.
Wirawan, I. M. D. S. & Wirakusuma, M. D. (2018). Kepemilikan Manajerial Sebagai Pemoderasi Pengaruh Kompensasi Manajemen dan Karakteristik Eksekutif Terhadap Risiko pada Tax Avoidance. Jurnal Buletin Studi Ekonomi. Vol. 23 No. 1.
Xynas, L. (2011). Tax Planning, Avoidance and Evasion in Australia 1970-2010: The Regulatory Responses and Taxpayer Compliance. Revenue Law Journal, 20.
Aprilia, Majidah, & Asalam. (2020). Pengaruh Intensitas Aset Tetap, Karakter Eksekutif, Koneksi Politik Dan Leverage Terhadap Tax Avoidance. Jurnal Ilmiah Akuntansi Dan Finansial Indonesia, 3.
Armstrong, C. (2012). The Incentives for Tax Planning. Journal of Accounting and Economics, 53.
Asri & Suardana (2016). Pengaruh Proporsi Komisaris Independen, Komite Audit, Preferensi Risiko Eksekutif Dan Ukuran Perusahaan Pada Penghindaran Pajak. E-Jurnal Akuntansi Universitas Udayana, 16.
Budiman, J., & Setiyono. (2012). Pengaruh Karakter Eksekutif terhadap Penghindaran Pajak (Tax Avoidance). Proceeding Simposium Nasional Akuntansi XV Banjaemasin.
Chen, S. (2010). Are Family Firms More Aggressive Than Non-Family Firms? Journal Of Financial Economics.
Derashid, C., & Zhang, H. (2003). Effective Tax Rates And The Industrial Policy Hypothesis: Evidence From Malaysia. Nal Accounting, Auditing And Taxation, 12(1), 45–62.
Dewi, G. A. P., & Sari, M. M. (2015). Pengaruh Intensif Eksekutif, Corporate Risk dan Corporate Governance pada Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 13.
Dharma, I. M. S., & Ardiana, P. A. (2016). Pengaruh Leverage, Intensitas Aset Tetap, Ukuran Perusahaan, dan Koneksi Politik Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 15.
Dowling. (2013). Organizational Legitimacy Social Values and Organizational Behavior Between the Organizations Seek to Establish Congruence. 18.
Dwiyanti, & Jati. (2019). Pengaruh Profitabilitas, Capital Intensity, dan Inventory Intensity pada Penghindaran Pajak. E-Jurnal Akuntansi.
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
Eisenhardt, Kathleen M.. (1989). Agency Theory: An Assessment and Review. The Academy of Management Review 1, 14, 57-74.
Jama’, Ahmad Kamal., & Harnovinsah. (2018). Pengaruh Faktor Keuangan dan Intensitas Aset Tetap terhadap Keputusan Pelaporan Keuangan dan Pajak.Jurnal Tekun, 8(1): 15-33.
Jamaludin, Ali. (2020). Pengaruh Profitabilitas (ROA), Leverage (LTDER) dan Intensitas Aktiva Tetap terhadap Penghindaran pajak (Tax Avoidance).Jurnal Ekonomi dan Bisnis, Vol 7, No 1.2654-5837.
Jamei, R. (2017). Tax Avoidance dan Corporate Governance Mechanisms: Evidence From Tehran Stock Exchange. International Journal Of Economics And Financial Issues.
Jensen, M. C., & Meckling, W. H. (1976). Theory of The Firm Manajerial Behaviour, Ageny Cost and Ownership Structure. Journal of Financial Economics, 3.
Jihene, Ferchichi & Dabboussi Moez. (2019). The Moderating Effect of Audit Quality on CEO Compensation and Tax Avoidance: Evidence from Tunisian Context. International Journal of Economics and Financial Issues. Vol. 9 No. 1, 131-139 ISSN: 2146-4138.
Khan, Mozaffar N., Suraj Srinivasan, & Liang Tan (2016). Institutional Ownership and Corporate Tax Avoidance: New Evidence. Accounting Review Volume 92, Issue 2
Khurana, I, K., & Moser, W. J. (2011). Institutional Ownership and Tax Aggressiveness. https://doi.org/10.2139/ssrn.1464106
Lestari, G. A. W., & Dwija Putri, I. G. A. M. A. (2017). Pengaruh Corporate Governance, Koneksi Politik, Dan Leverage Terhadap Penghindaran Pajak. E-Jurnal Akuntansi Universitas Udayana, 18.
Maharani, & Suardana. (2014). Pengaruh Corporate Governance, Profitabilitas Dan Karakteristik Eksekutif Pada Tax Avoidance Perusahaan Manufaktur. E-Jurnal Akuntansi Universitas Udayana, 9, 525–539.
Mahulae, E. E., Pratomo, D., & Nurbaiti, A. (2016). Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, dan Komite Audit terhadap Tax Avoidance. Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Telkom, 3(2), 1626–1633. https://doi.org/10.4234/jjoffamilysociology.28.250
Mulyani, Darminto, & Endang. (2014). Pengaruh Karakteristik Perusahaan, Koneksi Politik dan Reformasi Perpajakan terhadap Penghindaran Pajak. Jurnal Mahasiswa Perpajakan, 2, 1–47.
Nariastiti, N. W., & Ratnadi, N. M. D. (2014). Pengaruh Asimetri Informasi, Corporate Governance dan Ukuran Perusahaan pada Manajemen Laba. E-Jurnal Akuntansi Universitas Udayana, 9.
Ngadiman, & Puspitasari. (2014). Pengaruh Leverage, Kepemilikan Institusional, dan Ukuran Perusahaan terhadap Penghindaran Pajak (Tax Avoidance) pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek
Indonesia 2010-2012. Jurnal Akuntansi, 18.
Noor, R. M. F., & Matsuki, N. A. (2010). Corporate Tax Planning: A Study On Corporate Effective Tax Rates Of Malaysian Listed Companies. International Journal Of Trade, Economics And Finance, I(2), 189–193.
Nugraha & Mulyani. (2019). Peran Leverage Sebagai Pemediasi Pengaruh Karakter Eksekutif, Kompensasi Eksekutif, Capital Intensity, Dan Sales Growth Terhadap Tax AvoidanceJurnal Akuntansi Trisakti. Vol. 6 No. 2, 301-324 ISSN : 2339-0832. http://dx.doi.org/10.25105/jat.v6i2.5575
Noviyani, E., & Muid, D. (2019). Pengaruh Return On Assets, Leverage, Ukuran Perusahaan, Intensitas Aset Tetap dan kepemilikan Institusional Terhadap Penghindaran Pajak. Diponegoro Journal Of Accpunting, 8(3).
Phillips, John D. (2003). Corporate Tax-Planning Effectiveness: The Role of Compensation-Based Incentives. The Accounting Review 78 No. 3.
Pitaloka, & Merkusiwati. (2019). Pengaruh Profitabilitas, Leverage, Komite Audit, dan Karakter Eksekutif Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 27. https://doi.org/10.24843/EJA.2019.v27.i02.p14
Praditasari, N. K. A., & Setiawan, P. E. (2017). Pengaruh Good Corporate Governance, Ukuran Perusahaan, Leverage Dan Profitabilitas Pada Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 19(2), 1229-1258.
Resmi. (2012). Perpajakan Teori dan Kasus. Salemba Empat.
Riskatari & Jati. (2020). Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas Dan Corporate Social Responsibility Terhadap Penghindaran Pajak. E-Jurnal Akuntansi, 30.
Sabli, Nurshamimi dan Noor, Rohaya. (2012). Tax Planning and Corporate Governance. 3 rd International Conference on Business and Economic Research Proceeding. ISBN: 978-967-5705-05-2.
Wirawan, I. M. D. S. & Wirakusuma, M. D. (2018). Kepemilikan Manajerial Sebagai Pemoderasi Pengaruh Kompensasi Manajemen dan Karakteristik Eksekutif Terhadap Risiko pada Tax Avoidance. Jurnal Buletin Studi Ekonomi. Vol. 23 No. 1.
Xynas, L. (2011). Tax Planning, Avoidance and Evasion in Australia 1970-2010: The Regulatory Responses and Taxpayer Compliance. Revenue Law Journal, 20.
Published
2021-10-27
How to Cite
SARASMITA, Luh Pringgita Tami; RATNADI, Ni Made Dwi.
Intensitas Aktiva Tetap, Kompensasi Eksekutif, Kepemilikan Institusional dan Tax Avoidance.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 10, p. 2442-2452, oct. 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/64798>. Date accessed: 19 apr. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i10.p03.
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