Manajemen Laba, Sales Growth, Good Corporate Governance dan Tax Avoidance
Abstract
Tax avoidance practices carried out by taxpayers (companies) can cause losses to the country and can hinder national development. The research aims to obtain empirical evidence regarding the influence of earnings management, sales growth, and good corporate governance on tax avoidance. The research was conducted at basic industrial and chemical sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period with a sample size of 120 observations determined using a purposive sampling technique. The data analysis technique used is panel data regression analysis with EViews 12 software. The research results show that earnings management and audit committees have a negative effect on tax avoidance and sales growth and independent commissioners have a positive effect on tax avoidance. Institutional ownership and audit quality have no effect on tax avoidance.
Keywords: Tax Avoidance; Earnings Management; Sales Growth; Good Corporate Governance
Downloads
Download data is not yet available.
References
Andoko, & Kurniawan, R. (2022). The Effect of Sales Growth and Capital Intensity on Tax Avoidance in Property and Real Estate Companies. Jurnal Penelitian Akuntansi, 3(2), 125–137. https://ojs.uph.edu/index.php/JPA/
Alsaadi, A. (2020). Financial-Tax Reporting Conformity, Tax Avoidance And Corporate Social Responsibility. Journal Of Financial Reporting And Accounting, 18(3), 639–659. (1) https://doi.org/10.1108/JFRA-10-2019-0133
Aprianto, M., & Dwimulyani, S. (2019). Pengaruh Sales Growth dan Leverage terhadap Tax Avoidance dengan Kepemilikan Institusional Sebagai Variabel Moderasi. Prosiding Seminar Nasional, 2(14), 1–10. https://doi.org/10.25105/pakar.v0i0.4246
Arens, A.A., W, H., P, T., S, S., (2015). Auditing and Assurance Services 15th Edition. Singapore : Pearson
Badan Pusat Statistik. (2022). Proporsi Realisasi Pendapatan Pemerintah Terhadap Produk Domestik Bruto (Persen) 2016-2018. Diakses pada 12 September 2022, dari https://www.bps.go.id/indicator/13/1588/2/proporsi-realisasi-pendapatan-pemerintah-terhadap-produk-domestik-bruto.html
Badan Pusat Statistik. (2022). Proporsi Realisasi Pendapatan Pemerintah Terhadap Produk Domestik Bruto (Persen) 2019-2021. Diakses pada 10 Januari 2023, dari https://www.bps.go.id/indicator/13/1588/1/proporsi-realisasi-pendapatan-pemerintah-terhadap-produk-domestik-bruto.html
Bayunanda, A., & Ompusunggu, A. P. (2018). Influence of Debt to Equity Ratio, Return on Assets, and Earning Management on Tax Avoidance (Survey on Manufacturing Companies Registered in BEI). International Journal of Business, Economics and Law, 15(5), 133–142. https://ijbel.com/
Bimo, I. D., Prasetyo, C. Y., & Susilandari, C. A. (2019). The Effect Of Internal Control On Tax Avoidance: The Case Of Indonesia. Journal Of Economics And Development, 21(2), 131–143. https://doi.org/10.1108/JED-10-2019-0042
Chircop, J., Fabrizi, M., Ipino, E., & Parbonetti, A. (2018). Does Social Capital Constrain Firms’ Tax Avoidance? Social Responsibility Journal, 14(3), 542–565. https://doi.org/10.1108/SRJ-08-2017-0157
Cobham, A., Bernardo, J. G., Palansky, M., & Mansour, M. B. (2020). The State of Tax Justice 2020 : Tax Justice in the time of COVID-19. Tax Justice Network, November, 1–83. https://www.taxjustice.net/reports/the-state-of-tax-justice-2020/
Copeland, R. M. (1968). Income Smoothing. Journal of Accounting Research, V. 6, pp. 101-116. https://doi.org/10.2307/2490073
Darma, R., Tjahjadi, Y. D. J., & Mulyani, S. D. (2019). Pengaruh Manajemen Laba, Good Corporate Governance, dan Risiko Perusahaan Terhadap Tax Avoidance. Jurnal Magister Akuntansi Trisakti, 5(2), 137. https://doi.org/10.25105/jmat.v5i2.5071
Dewi, L. K., Widiasmara, A., & Amah, N. (2019). Pengaruh Profitabilitas dan Manajemen Laba terhadap Tax Avoidance dengan Corporate Social Responsibility Sebagai Variabel Moderating. Fakultas Ekonomi Dan Bisnis Universitas PGRI Madiun, 321–333. https://api.semanticscholar.org/
Diantari, P. R., & Ulupui, I. A. (2016). Pengaruh Komite Audit, Proporsi Komisaris Independen, Dan Proporsi Kepemilikan Institusional Terhadap Tax Avoidance. E-Jurnal Akuntansi, 16(1), 702–732. https://ojs.unud.ac.id/index.php/akuntansi/article/view/20664
Fajarani, P. M. (2021). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, dan Komite Audit Terhadap Tax Avoidance. Jurnal Bisnis Manajemen & Ekonomi, 19(1), 315–327. https://journal.widyatama.ac.id/index.php/jbme/article/view/697/526
Fatimah, N. (2018). Pengaruh Kepemilikan Institusional , Komite Audit , Ukuran Perusahaan , Profitabilitas , Leverage , dan Pertumbuhan Penjualan terhadap Tax Avoidance SKRIPSI Oleh : Nama : Nurul Fatimah Fakultas Ekonomi Universitas Islam Indonesia Yogyakarta. 1–121. https://dspace.uii.ac.id/
Ghozali, Imam., dan D. Ratmono. (2017). Analisis Multivariat dan Ekonometrika : Teori, Konsep dan Aplikasi dengan EViews 10. Semarang: Badan Penerbit Universitas Diponegoro.
Hanlon, Michelle., & Heitzman, Shane. (2010). A Review Of Tax Research. Journal Of. Accounting And Economics, 50 (40). 127 – 178. https://doi.org/10.1016/j.jacceco.2010.09.002
Hendriksen, E. S., Dan M. Breda. (1992). Accounting Theory. 5th Edition. USA: Richard D Irwin Inc.
Henny, H. (2019). Pengaruh Manajemen Laba Dan Karakteristik Perusahaan Terhadap Tax Avoidance. Jurnal Muara Ilmu Ekonomi Dan Bisnis, 3(1), 36. https://doi.org/10.24912/jmieb.v3i1.4021
Hikmah, N., & Sulistyowati. (2020). Pengaruh Kepemilikan Institusional, Profitability, Leverage, dan Ukuran Perusahaan terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia Tahun 2014-2018). Sekolah Tinggi Ilmu Ekonomi Indonesia, 12(1), 1–19. http://repository.stei.ac.id/id/eprint/2380
Hong, N. T. P., Quyen, N. T. N., & Thuy, D. T. T. (2022). Effects of Earnings Management to Corporate Tax Avoidance. Webology, 19(1), 867–889. https://doi.org/10.14704/web/v19i1/web19060
Komite Nasional Kebijakan Governansi (KNKG). (2021). Pedoman Umum Governansi Korporat Indonesia (PUGKI), Indonesia.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Corporate Governance: Values, Ethics and Leadership, 77–132. https://doi.org/10.4159/9780674274051-006
Kasmir. (2018). Manajemen Sumber Daya Manusia (Teori dan Praktik). Depok: PT Rajagrafindo Persada Radar Banten.
Khairunisa, K., Hapsari, D. W., & Aminah, W. (2017). Kualitas Audit, Corporate Social Responsibility, dan Ukuran Perusahaan Terhadap Tax Avoidance. Jurnal Riset Akuntansi & Komputerisasi Akuntansi (JRAK), 9(1), 39–46. https://doi.org/10.23969/jrak.v9i1.366
Koming, N., & Praditasari, A. (2017). Pengaruh Good Corporate Governance, Ukuran Perusahaan, Leverage Dan Profitabilitas Pada Tax Avoidance. E-Jurnal Akuntansi, 2017(1), 1229–1258. https://ojs.unud.ac.id/index.php/akuntansi/article/view/27647
Krisna, A. M. (2019). Pengaruh Kepemilikan Institusional dan Kepemilikan Manajerial pada Tax Avoidance dengan Kualitas Audit sebagai Variabel Pemoderasi. Jurnal Ekonomi, Bisnis Dan Akuntansi, 18(2), 82–91. https://www.ejournal.warmadewa.ac.id/
Maraya, A. D., & Yendrawati, R. (2016). Pengaruh corporate governance dan corporate social responsibility disclosure terhadap tax avoidance: studi empiris pada perusahaan tambang dan CPO. Jurnal Akuntansi & Auditing Indonesia, 20(2), 147–159. https://doi.org/10.20885/jaai.vol20.iss2.art7
Melati, I. N., Wilopo, R., & Hapsari, I. (2018). Analysis of the effect of fraud triangle dimensions, selfefficacy, and religiosity on academic fraud in accounting students. The Indonesian Accounting Review, 8(2), 187. https://doi.org/10.14414/tiar.v8i2.1536
Mira, M., & Purnamasari, A. W. (2020). Pengaruh Kualitas Audit Terhadap Tax Avoidance Pada Perusahaan Sektor Perbankan Yang Terdaftar Di Bei Periode 2016-2018. Amnesty: Jurnal Riset Perpajakan, 3(2), 211–226. https://doi.org/10.26618/jrp.v3i2.4415
Mita Dewi, N. (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 2012-2016. Maksimum, 9(1), 40. https://doi.org/10.26714/mki.9.1.2019.40-51
Monica, B. A., & Irawati, W. (2021). Pengaruh Transfer Pricing Dan Sales Growth Terhadap Tax Avoidance Pada Perusahaan Manufaktur. Sakuntala, 1(1), 1–20. http://openjournal.unpam.ac.id/index.php/SAKUNTALA
Nurhasanah, M. R. A. (2020). Pengaruh Risiko Perusahaan, Kualitas Audit Dan Komite Audit Terhadap Tax Avoidance Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2018. Dinamika Ekonomi : Jurnal Ekonomi Dan Bisnis, 13(1), 82–98. https://stienas-ypb.ac.id/jurnal/index.php/jdeb/
Oktamawati, M. (2017). Pengaruh Karakter Eksekutif, Komite Audit, Ukuran Perusahaan, Leverage, Pertumbuhan Penjualan, Dan Profitabilitas Terhadap Tax Avoidance. Jurnal Akuntansi Bisnis, 15(1), 23–40. https://doi.org/10.24167/JAB.V15I1.1349
Oktaviani, D. (2019). Peran Kepemilikan Institusional Dalam Memoderasi Faktor-Faktor Yang Mempengaruhi Tax Avoidance. Akuntansi Dewantara, 3(2), 169–178. https://doi.org/10.26460/ad.v3i2.5285
Pajriyansyah, R., & Firmansyah, A. (2017). The Effect of Leverage, Fiscal Loss Compensation and Earnings Management on Tax Avoidance. Keberlanjutan : Jurnal Manajemen Dan Jurnal Akuntansi, 2(1), 431–459. http://dx.doi.org/10.32493/keberlanjutan.v2i1.y2017.p431-459
Pohan, C. A. (2016). Manajemen Perpajakan: Strategi Perencanaan Pajak Dan Bisnis. Jakarta: PT. Gramedia Pustaka Utama.
Rosalia, Y. (2017). Pengaruh Profitabilitas, Likuiditas Dan Corporate Governance Terhadap Penghindaran Pajak. Sapari Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya. 6(2014). http://repository.stiesia.ac.id/id/eprint/1702
Safitri, N., & Damayanti, T. W. (2021). Sales Growth dan Tax Avoidance dengan Kepemilikan Institusional Sebagai Variabel Pemoderasi. Perspektif Akuntansi, 4(2), 175–216. https://doi.org/10.24246/persi.v4i2.p175-216
Sarra, H. D. (2017). Pengaruh Konservatisme Akuntansi, Komite Audit Dan Dewan Komisaris Independen Terhadap Penghindaran Pajak (Studi Empiris Pada Industri Kimia dan Logam di Bursa Efek Indonesia Periode 2010-2014). COMPETITIVE Jurnal Akuntansi Dan Keuangan, 1(1), 63. https://doi.org/10.31000/competitive.v1i1.108
Sriyono, & Andesto, R. (2022). The Effect Of Profitability, Leverage And Sales Growth On Tax Avoidance With The Size Of The Company As A Moderation Variable. Dinasti International Journal of Management Science, 4(1), 112–126. https://dinastipub.org/DIJMS/article/view/1408
Sugiyono. (2018). Metode Penelitian Bisnis: Pendekatan Kuantitatif, Kualitatif, Kombinasi, Dan R&D. Bandung: Alfabeta.
Supriyono, R.A. (2018). Akuntansi Keperilakuan. Gajah Mada University Press.
Suripto. (2021). Pengaruh Corporate Social Responsbility, Kualitas Audit dan Manajemen Laba Terhadap Tax Avoidance Pada Perusahaan Pertambangan Yang Terdaftar Di Jimea. Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi) Vol. 5 No. 1, 2021 PENGARUH, 5(1), 1651–1672. https://www.academia.edu/
Tanujaya, J., & Simanjuntak, B. H. (2022). The Impact of Profitability and Earnings Management on Tax Aggressiveness with Corporate Governance as Moderating Variables (Study on Registered Energy Sector Companies on the Indonesia Stock Exchange in 2019-2021). Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 5(3), 18024–18039. https://bircu-journal.com/index.php/birci/article/view/5785
Wahyuni, L., Fahada, R., & Atmaja, B. (2019). The Effect of Business Strategy, Leverage, Profitability and Sales Growth on Tax Avoidance. Indonesian Management and Accounting Research, 16(2), 66. https://doi.org/10.25105/imar.v16i2.4686
Yohanes, & Sherly, F. (2022). Pengaruh Profitability, Leverage, Audit Quality, Dan Faktor Lainnya Terhadap Tax Avoidance. E-Jurnal Akuntansi Tsm, 2(2), 543–558. http://jurnaltsm.id/index.php/EJATSM
Zeng, T. (2019). Country-Level Governance, Accounting Standards, And Tax Avoidance: A Cross-Country Study. Asian Review Of Accounting, 27(3), 401–424. https://doi.org/10.1108/ARA-09-2018-0179
Alsaadi, A. (2020). Financial-Tax Reporting Conformity, Tax Avoidance And Corporate Social Responsibility. Journal Of Financial Reporting And Accounting, 18(3), 639–659. (1) https://doi.org/10.1108/JFRA-10-2019-0133
Aprianto, M., & Dwimulyani, S. (2019). Pengaruh Sales Growth dan Leverage terhadap Tax Avoidance dengan Kepemilikan Institusional Sebagai Variabel Moderasi. Prosiding Seminar Nasional, 2(14), 1–10. https://doi.org/10.25105/pakar.v0i0.4246
Arens, A.A., W, H., P, T., S, S., (2015). Auditing and Assurance Services 15th Edition. Singapore : Pearson
Badan Pusat Statistik. (2022). Proporsi Realisasi Pendapatan Pemerintah Terhadap Produk Domestik Bruto (Persen) 2016-2018. Diakses pada 12 September 2022, dari https://www.bps.go.id/indicator/13/1588/2/proporsi-realisasi-pendapatan-pemerintah-terhadap-produk-domestik-bruto.html
Badan Pusat Statistik. (2022). Proporsi Realisasi Pendapatan Pemerintah Terhadap Produk Domestik Bruto (Persen) 2019-2021. Diakses pada 10 Januari 2023, dari https://www.bps.go.id/indicator/13/1588/1/proporsi-realisasi-pendapatan-pemerintah-terhadap-produk-domestik-bruto.html
Bayunanda, A., & Ompusunggu, A. P. (2018). Influence of Debt to Equity Ratio, Return on Assets, and Earning Management on Tax Avoidance (Survey on Manufacturing Companies Registered in BEI). International Journal of Business, Economics and Law, 15(5), 133–142. https://ijbel.com/
Bimo, I. D., Prasetyo, C. Y., & Susilandari, C. A. (2019). The Effect Of Internal Control On Tax Avoidance: The Case Of Indonesia. Journal Of Economics And Development, 21(2), 131–143. https://doi.org/10.1108/JED-10-2019-0042
Chircop, J., Fabrizi, M., Ipino, E., & Parbonetti, A. (2018). Does Social Capital Constrain Firms’ Tax Avoidance? Social Responsibility Journal, 14(3), 542–565. https://doi.org/10.1108/SRJ-08-2017-0157
Cobham, A., Bernardo, J. G., Palansky, M., & Mansour, M. B. (2020). The State of Tax Justice 2020 : Tax Justice in the time of COVID-19. Tax Justice Network, November, 1–83. https://www.taxjustice.net/reports/the-state-of-tax-justice-2020/
Copeland, R. M. (1968). Income Smoothing. Journal of Accounting Research, V. 6, pp. 101-116. https://doi.org/10.2307/2490073
Darma, R., Tjahjadi, Y. D. J., & Mulyani, S. D. (2019). Pengaruh Manajemen Laba, Good Corporate Governance, dan Risiko Perusahaan Terhadap Tax Avoidance. Jurnal Magister Akuntansi Trisakti, 5(2), 137. https://doi.org/10.25105/jmat.v5i2.5071
Dewi, L. K., Widiasmara, A., & Amah, N. (2019). Pengaruh Profitabilitas dan Manajemen Laba terhadap Tax Avoidance dengan Corporate Social Responsibility Sebagai Variabel Moderating. Fakultas Ekonomi Dan Bisnis Universitas PGRI Madiun, 321–333. https://api.semanticscholar.org/
Diantari, P. R., & Ulupui, I. A. (2016). Pengaruh Komite Audit, Proporsi Komisaris Independen, Dan Proporsi Kepemilikan Institusional Terhadap Tax Avoidance. E-Jurnal Akuntansi, 16(1), 702–732. https://ojs.unud.ac.id/index.php/akuntansi/article/view/20664
Fajarani, P. M. (2021). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, dan Komite Audit Terhadap Tax Avoidance. Jurnal Bisnis Manajemen & Ekonomi, 19(1), 315–327. https://journal.widyatama.ac.id/index.php/jbme/article/view/697/526
Fatimah, N. (2018). Pengaruh Kepemilikan Institusional , Komite Audit , Ukuran Perusahaan , Profitabilitas , Leverage , dan Pertumbuhan Penjualan terhadap Tax Avoidance SKRIPSI Oleh : Nama : Nurul Fatimah Fakultas Ekonomi Universitas Islam Indonesia Yogyakarta. 1–121. https://dspace.uii.ac.id/
Ghozali, Imam., dan D. Ratmono. (2017). Analisis Multivariat dan Ekonometrika : Teori, Konsep dan Aplikasi dengan EViews 10. Semarang: Badan Penerbit Universitas Diponegoro.
Hanlon, Michelle., & Heitzman, Shane. (2010). A Review Of Tax Research. Journal Of. Accounting And Economics, 50 (40). 127 – 178. https://doi.org/10.1016/j.jacceco.2010.09.002
Hendriksen, E. S., Dan M. Breda. (1992). Accounting Theory. 5th Edition. USA: Richard D Irwin Inc.
Henny, H. (2019). Pengaruh Manajemen Laba Dan Karakteristik Perusahaan Terhadap Tax Avoidance. Jurnal Muara Ilmu Ekonomi Dan Bisnis, 3(1), 36. https://doi.org/10.24912/jmieb.v3i1.4021
Hikmah, N., & Sulistyowati. (2020). Pengaruh Kepemilikan Institusional, Profitability, Leverage, dan Ukuran Perusahaan terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia Tahun 2014-2018). Sekolah Tinggi Ilmu Ekonomi Indonesia, 12(1), 1–19. http://repository.stei.ac.id/id/eprint/2380
Hong, N. T. P., Quyen, N. T. N., & Thuy, D. T. T. (2022). Effects of Earnings Management to Corporate Tax Avoidance. Webology, 19(1), 867–889. https://doi.org/10.14704/web/v19i1/web19060
Komite Nasional Kebijakan Governansi (KNKG). (2021). Pedoman Umum Governansi Korporat Indonesia (PUGKI), Indonesia.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Corporate Governance: Values, Ethics and Leadership, 77–132. https://doi.org/10.4159/9780674274051-006
Kasmir. (2018). Manajemen Sumber Daya Manusia (Teori dan Praktik). Depok: PT Rajagrafindo Persada Radar Banten.
Khairunisa, K., Hapsari, D. W., & Aminah, W. (2017). Kualitas Audit, Corporate Social Responsibility, dan Ukuran Perusahaan Terhadap Tax Avoidance. Jurnal Riset Akuntansi & Komputerisasi Akuntansi (JRAK), 9(1), 39–46. https://doi.org/10.23969/jrak.v9i1.366
Koming, N., & Praditasari, A. (2017). Pengaruh Good Corporate Governance, Ukuran Perusahaan, Leverage Dan Profitabilitas Pada Tax Avoidance. E-Jurnal Akuntansi, 2017(1), 1229–1258. https://ojs.unud.ac.id/index.php/akuntansi/article/view/27647
Krisna, A. M. (2019). Pengaruh Kepemilikan Institusional dan Kepemilikan Manajerial pada Tax Avoidance dengan Kualitas Audit sebagai Variabel Pemoderasi. Jurnal Ekonomi, Bisnis Dan Akuntansi, 18(2), 82–91. https://www.ejournal.warmadewa.ac.id/
Maraya, A. D., & Yendrawati, R. (2016). Pengaruh corporate governance dan corporate social responsibility disclosure terhadap tax avoidance: studi empiris pada perusahaan tambang dan CPO. Jurnal Akuntansi & Auditing Indonesia, 20(2), 147–159. https://doi.org/10.20885/jaai.vol20.iss2.art7
Melati, I. N., Wilopo, R., & Hapsari, I. (2018). Analysis of the effect of fraud triangle dimensions, selfefficacy, and religiosity on academic fraud in accounting students. The Indonesian Accounting Review, 8(2), 187. https://doi.org/10.14414/tiar.v8i2.1536
Mira, M., & Purnamasari, A. W. (2020). Pengaruh Kualitas Audit Terhadap Tax Avoidance Pada Perusahaan Sektor Perbankan Yang Terdaftar Di Bei Periode 2016-2018. Amnesty: Jurnal Riset Perpajakan, 3(2), 211–226. https://doi.org/10.26618/jrp.v3i2.4415
Mita Dewi, N. (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 2012-2016. Maksimum, 9(1), 40. https://doi.org/10.26714/mki.9.1.2019.40-51
Monica, B. A., & Irawati, W. (2021). Pengaruh Transfer Pricing Dan Sales Growth Terhadap Tax Avoidance Pada Perusahaan Manufaktur. Sakuntala, 1(1), 1–20. http://openjournal.unpam.ac.id/index.php/SAKUNTALA
Nurhasanah, M. R. A. (2020). Pengaruh Risiko Perusahaan, Kualitas Audit Dan Komite Audit Terhadap Tax Avoidance Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2018. Dinamika Ekonomi : Jurnal Ekonomi Dan Bisnis, 13(1), 82–98. https://stienas-ypb.ac.id/jurnal/index.php/jdeb/
Oktamawati, M. (2017). Pengaruh Karakter Eksekutif, Komite Audit, Ukuran Perusahaan, Leverage, Pertumbuhan Penjualan, Dan Profitabilitas Terhadap Tax Avoidance. Jurnal Akuntansi Bisnis, 15(1), 23–40. https://doi.org/10.24167/JAB.V15I1.1349
Oktaviani, D. (2019). Peran Kepemilikan Institusional Dalam Memoderasi Faktor-Faktor Yang Mempengaruhi Tax Avoidance. Akuntansi Dewantara, 3(2), 169–178. https://doi.org/10.26460/ad.v3i2.5285
Pajriyansyah, R., & Firmansyah, A. (2017). The Effect of Leverage, Fiscal Loss Compensation and Earnings Management on Tax Avoidance. Keberlanjutan : Jurnal Manajemen Dan Jurnal Akuntansi, 2(1), 431–459. http://dx.doi.org/10.32493/keberlanjutan.v2i1.y2017.p431-459
Pohan, C. A. (2016). Manajemen Perpajakan: Strategi Perencanaan Pajak Dan Bisnis. Jakarta: PT. Gramedia Pustaka Utama.
Rosalia, Y. (2017). Pengaruh Profitabilitas, Likuiditas Dan Corporate Governance Terhadap Penghindaran Pajak. Sapari Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya. 6(2014). http://repository.stiesia.ac.id/id/eprint/1702
Safitri, N., & Damayanti, T. W. (2021). Sales Growth dan Tax Avoidance dengan Kepemilikan Institusional Sebagai Variabel Pemoderasi. Perspektif Akuntansi, 4(2), 175–216. https://doi.org/10.24246/persi.v4i2.p175-216
Sarra, H. D. (2017). Pengaruh Konservatisme Akuntansi, Komite Audit Dan Dewan Komisaris Independen Terhadap Penghindaran Pajak (Studi Empiris Pada Industri Kimia dan Logam di Bursa Efek Indonesia Periode 2010-2014). COMPETITIVE Jurnal Akuntansi Dan Keuangan, 1(1), 63. https://doi.org/10.31000/competitive.v1i1.108
Sriyono, & Andesto, R. (2022). The Effect Of Profitability, Leverage And Sales Growth On Tax Avoidance With The Size Of The Company As A Moderation Variable. Dinasti International Journal of Management Science, 4(1), 112–126. https://dinastipub.org/DIJMS/article/view/1408
Sugiyono. (2018). Metode Penelitian Bisnis: Pendekatan Kuantitatif, Kualitatif, Kombinasi, Dan R&D. Bandung: Alfabeta.
Supriyono, R.A. (2018). Akuntansi Keperilakuan. Gajah Mada University Press.
Suripto. (2021). Pengaruh Corporate Social Responsbility, Kualitas Audit dan Manajemen Laba Terhadap Tax Avoidance Pada Perusahaan Pertambangan Yang Terdaftar Di Jimea. Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi) Vol. 5 No. 1, 2021 PENGARUH, 5(1), 1651–1672. https://www.academia.edu/
Tanujaya, J., & Simanjuntak, B. H. (2022). The Impact of Profitability and Earnings Management on Tax Aggressiveness with Corporate Governance as Moderating Variables (Study on Registered Energy Sector Companies on the Indonesia Stock Exchange in 2019-2021). Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 5(3), 18024–18039. https://bircu-journal.com/index.php/birci/article/view/5785
Wahyuni, L., Fahada, R., & Atmaja, B. (2019). The Effect of Business Strategy, Leverage, Profitability and Sales Growth on Tax Avoidance. Indonesian Management and Accounting Research, 16(2), 66. https://doi.org/10.25105/imar.v16i2.4686
Yohanes, & Sherly, F. (2022). Pengaruh Profitability, Leverage, Audit Quality, Dan Faktor Lainnya Terhadap Tax Avoidance. E-Jurnal Akuntansi Tsm, 2(2), 543–558. http://jurnaltsm.id/index.php/EJATSM
Zeng, T. (2019). Country-Level Governance, Accounting Standards, And Tax Avoidance: A Cross-Country Study. Asian Review Of Accounting, 27(3), 401–424. https://doi.org/10.1108/ARA-09-2018-0179
Published
2023-11-30
How to Cite
INDRY CAHYANI, Ni Putu Bella; NOVIARI, Naniek.
Manajemen Laba, Sales Growth, Good Corporate Governance dan Tax Avoidance.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 11, p. 2981-2995, nov. 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/102405>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i11.p12.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
