Koneksi Politik, Gender Diversity, Inovasi dan Kesadaran Kewajiban Pajak Perusahaan
Abstract
This research aims to test and analyze the influence of political connections, gender diversity, and innovation on corporate tax obligations. This research used 315 samples from 45 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2021. Technical data analysts use multiple linear regression. The research results show that political connections do not have a significant effect on tax compliance because manufacturing companies want to maintain good relations with stakeholders, by being obedient and obedient in fulfilling their tax obligations without taking advantage of political connections. Gender diversity has a significant positive effect on tax compliance because women have the spirit of minimizing risks, avoiding fraud, obeying regulations so that it will lead to positive actions in taxpayer compliance. Innovation has a significant positive effect on tax compliance because companies can make innovation an effort to improve product quality which results in company expenses increasing and profits generated by the company decreasing and resulting in tax avoidance or decreased tax compliance.
Keywords: Political Connections; Gender Diversity; Innovation and Tax Compliance
Downloads
Download data is not yet available.
References
Ajzen, I. (1991). The Theory Of Planned Behavior. Organizational Behavior And Human Decision Processes, 50(2), 179–211. https://doi.org/10.1016/0749-5978(91)90020
Ambarsari, D., Pratomo, D., & Kurnia. (2019). Pengaruh Ukuran Dewan Komisaris , Gender Diversity Pada Dewan , Dan Kualitas Auditor Eksternal Terhadap Agresivitas Pajak. Jurnal Asset (Akuntansi Riset), 17(2), 142–157.
Ayu, G., Surya, R., & Sujana, I. K. (2017). Pengaruh Pajak, Mekanisme Bonus, Dan Tunneling Incentive Pada Indikasi Melakukan Transfer Pricing. E-Jurnal Akuntansi, 19(2), 1000–1029.
Basuki, B., Pulungan, N., & Udin, U. (2020). The Effect of Innovation on Price to Book Value: The Role of Managerial Ownership in Indonesian Companies. The Journal of Asian Finance, Economics and Business, 7, 5.
Butje, S., & Tjondro, E. (2014). Pengaruh Karakter Eksekutif Dan Koneksi Politik Terhadap Tax Avoidance. Tax & Accounting Review, 4(2), 1–9. https://doi.org/Https://Doi.Org/10.1186/S40543-014-0024-3
Cheng, C. S. A., Guo, P., Weng, C.-H., & Wu, Q. (2018). Innovation, Tax Aggressiveness, and Stock Price Crash Risk. SSRN Electronic Journal, January. https://doi.org/https://doi.org/10.2139/ssrn.3105186
Debbianita, & Carolina, V. (2013). Analisis Pengaruh Tingkat Tax Knowledge dan Gender terhadap Tax Compliance: Studi Kasus Pada Wajib Pajak Orang Pribadi di Bandung. Universitas Kristen Maranatha.
Dewi, R. R., Arif, A., Wibowo, S. M., Pujianthi, E., & ... (2022). Karakteristik Pimpinan, Inovasi, dan Kesadaran Kewajiban Pajak Perusahaan. Jurnal Akuntansi Dan …, 8(1), 9–20. https://doi.org/10.31289/jab.v8i1.5827
Dyreng, S., Hanlon, M., & Maydew, E. (2010). The effects of executives on corporate tax avoidance. The Accounting Review, 85(4), 1163–1189. https://www.jstor.org/stable/20744155
Francis, B. B., Xian, S., & Qiang, W. (2013). Managerial Ability and Tax Avoidance. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2348695
Ganjar, D. S. (2021). Pengaruh Koneksi Politik, Gender Diversity, Corporate Social Responsibility, Dan Manajemen Laba Terhadap Agresivitas Pajak Dengan Corporate Governance Sebagai Variabel Moderasi. Universitas Islam Negeri Syarif Hidayatullah Jakarta.
Gao, L., Yang, L. L., & Zhang, J. (2016). Corporate patents, R&D success, and tax avoidance. Review of Quantitative Finance and Accounting, 4.
Ghozali, imam. (2016). Aplikasi Analisis Multivariate dengan Program IBM SPSS 21 Updute PLS Regresi, Cetakan Kedelapan. Semarang: Badan Penerbit Universitas Diponegoro.
Gunawan, E. V. (2018). Pengaruh Karakteristik Dewan Komisaris Terhadap Aggressive Tax Planning Pada Perusahaan Yang Terdaftar Di BEI Periode 2013-2015. Jurnal Ilmiah Mahasiswa Universitas Surabaya, 7(1), 407–431.
Harianto, R. (2020). Pengaruh strategi bisnis, kepemilikan institusional dan kebijakan utang terhadap penghindaran pajak (Studi kasus pada perusahaan makanan dan minuman di Bursa Efek Indonesia tahun 2016-2018). Liability, 2(1), 49–69.
Jianhua, K. (2017). Tax Avoidance, Corporate Governance and Corporate Innovation.
Kim, C., & Zhang, L. (2016). Corporate political connections and tax aggressiveness. Contemporary Accounting Research, 33(1), 78–114.
Kristina, I. G. A. R., & Wiratmaja, I. D. N. (2018). Pengaruh Board Diversity Dan Intellectual Capital Pada Nilai Perusahaan. E-Jurnal Akuntansi, 22.
Lanis, R., & Richardson, G. (2016). Women on the Board of Directors and Corporate Tax Aggressiveness in Australia:An Empirical Analysis. Accounting Research Journal, 29.
Lanis, R., Richardson, G., & Taylor, G. (2017). Board Of Director Gender And Corporate Tax Aggressiveness: An Empirical Analysis. Journal of Business Ethics, 144.
Lestari, G. A. W., & Putri, I. G. A. M. A. D. (2017). Pengaruh Corporate Governance, Koneksi Politik, Dan Leverage Terhadap Penghindaran Pajak. E-Jurnal Akuntansi, 18(3), 2028–2054.
Lestari, P. A. S., Pratomo, D., & Asalam, A. G. (2019). Pengaruh Koneksi Politik Dan Capital Intensity Terhadap Agresivitas Pajak. Jurnal ASET (Akuntansi Riset), 11(1), 40–52.
Nugroho, W. C., & Agustia, D. (2017). Tax Avoidance, Corporate Governance, and Firm Value. AFEBI Accounting Review, 2(2), 15–29.
Oyenike, O., Olayinka, E., & Emeni, F. (2016). Female Directors and Tax Aggressiveness of Listed Banks in Nigeria. 293–299.
Prameswari, F. (2017). Pengaruh Ukuran Perusahaan Terhadap Agresivitas Pajak Dengan Corporate Social Responsibility Sebagai Variabel Moderasi. Jurnal Ekonomi Akuntansi, 3(4), 74–90.
Radionova, I., & Boger, O. (2014). Tax burden and innovation activities: The interrelation problem. Economic Annals-XXI, 1–2(1), 65–69.
Sorescu, A., & Spanjol, J. (2008). Innovation’s Effect on Firm Value and Risk: Insights from Consumer Packaged Goods. Journal of Marketing, 72(2), 114–132.
Wicaksono, A. P. N. (2017). Koneksi Politik Dan Aggresivitas Pajak: Fenomena Di Indonesia. Akuntabilitas, 10(1), 167–180. https://doi.org/https://Doi.Org/10.15408/Akt.V10i1.5833
Wulandari, F., Masripah, & Widiastuti, N. P. E. (2020). Identifikasi Kualitas Audit pada Hubungan Kompensasi Eksekutif dan Capital Intensity terhadap Penghindaran Pajak. Prosiding Biema Business Management, Economic, and Accounting National Seminar, 1(1), 569–586.
Ambarsari, D., Pratomo, D., & Kurnia. (2019). Pengaruh Ukuran Dewan Komisaris , Gender Diversity Pada Dewan , Dan Kualitas Auditor Eksternal Terhadap Agresivitas Pajak. Jurnal Asset (Akuntansi Riset), 17(2), 142–157.
Ayu, G., Surya, R., & Sujana, I. K. (2017). Pengaruh Pajak, Mekanisme Bonus, Dan Tunneling Incentive Pada Indikasi Melakukan Transfer Pricing. E-Jurnal Akuntansi, 19(2), 1000–1029.
Basuki, B., Pulungan, N., & Udin, U. (2020). The Effect of Innovation on Price to Book Value: The Role of Managerial Ownership in Indonesian Companies. The Journal of Asian Finance, Economics and Business, 7, 5.
Butje, S., & Tjondro, E. (2014). Pengaruh Karakter Eksekutif Dan Koneksi Politik Terhadap Tax Avoidance. Tax & Accounting Review, 4(2), 1–9. https://doi.org/Https://Doi.Org/10.1186/S40543-014-0024-3
Cheng, C. S. A., Guo, P., Weng, C.-H., & Wu, Q. (2018). Innovation, Tax Aggressiveness, and Stock Price Crash Risk. SSRN Electronic Journal, January. https://doi.org/https://doi.org/10.2139/ssrn.3105186
Debbianita, & Carolina, V. (2013). Analisis Pengaruh Tingkat Tax Knowledge dan Gender terhadap Tax Compliance: Studi Kasus Pada Wajib Pajak Orang Pribadi di Bandung. Universitas Kristen Maranatha.
Dewi, R. R., Arif, A., Wibowo, S. M., Pujianthi, E., & ... (2022). Karakteristik Pimpinan, Inovasi, dan Kesadaran Kewajiban Pajak Perusahaan. Jurnal Akuntansi Dan …, 8(1), 9–20. https://doi.org/10.31289/jab.v8i1.5827
Dyreng, S., Hanlon, M., & Maydew, E. (2010). The effects of executives on corporate tax avoidance. The Accounting Review, 85(4), 1163–1189. https://www.jstor.org/stable/20744155
Francis, B. B., Xian, S., & Qiang, W. (2013). Managerial Ability and Tax Avoidance. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2348695
Ganjar, D. S. (2021). Pengaruh Koneksi Politik, Gender Diversity, Corporate Social Responsibility, Dan Manajemen Laba Terhadap Agresivitas Pajak Dengan Corporate Governance Sebagai Variabel Moderasi. Universitas Islam Negeri Syarif Hidayatullah Jakarta.
Gao, L., Yang, L. L., & Zhang, J. (2016). Corporate patents, R&D success, and tax avoidance. Review of Quantitative Finance and Accounting, 4.
Ghozali, imam. (2016). Aplikasi Analisis Multivariate dengan Program IBM SPSS 21 Updute PLS Regresi, Cetakan Kedelapan. Semarang: Badan Penerbit Universitas Diponegoro.
Gunawan, E. V. (2018). Pengaruh Karakteristik Dewan Komisaris Terhadap Aggressive Tax Planning Pada Perusahaan Yang Terdaftar Di BEI Periode 2013-2015. Jurnal Ilmiah Mahasiswa Universitas Surabaya, 7(1), 407–431.
Harianto, R. (2020). Pengaruh strategi bisnis, kepemilikan institusional dan kebijakan utang terhadap penghindaran pajak (Studi kasus pada perusahaan makanan dan minuman di Bursa Efek Indonesia tahun 2016-2018). Liability, 2(1), 49–69.
Jianhua, K. (2017). Tax Avoidance, Corporate Governance and Corporate Innovation.
Kim, C., & Zhang, L. (2016). Corporate political connections and tax aggressiveness. Contemporary Accounting Research, 33(1), 78–114.
Kristina, I. G. A. R., & Wiratmaja, I. D. N. (2018). Pengaruh Board Diversity Dan Intellectual Capital Pada Nilai Perusahaan. E-Jurnal Akuntansi, 22.
Lanis, R., & Richardson, G. (2016). Women on the Board of Directors and Corporate Tax Aggressiveness in Australia:An Empirical Analysis. Accounting Research Journal, 29.
Lanis, R., Richardson, G., & Taylor, G. (2017). Board Of Director Gender And Corporate Tax Aggressiveness: An Empirical Analysis. Journal of Business Ethics, 144.
Lestari, G. A. W., & Putri, I. G. A. M. A. D. (2017). Pengaruh Corporate Governance, Koneksi Politik, Dan Leverage Terhadap Penghindaran Pajak. E-Jurnal Akuntansi, 18(3), 2028–2054.
Lestari, P. A. S., Pratomo, D., & Asalam, A. G. (2019). Pengaruh Koneksi Politik Dan Capital Intensity Terhadap Agresivitas Pajak. Jurnal ASET (Akuntansi Riset), 11(1), 40–52.
Nugroho, W. C., & Agustia, D. (2017). Tax Avoidance, Corporate Governance, and Firm Value. AFEBI Accounting Review, 2(2), 15–29.
Oyenike, O., Olayinka, E., & Emeni, F. (2016). Female Directors and Tax Aggressiveness of Listed Banks in Nigeria. 293–299.
Prameswari, F. (2017). Pengaruh Ukuran Perusahaan Terhadap Agresivitas Pajak Dengan Corporate Social Responsibility Sebagai Variabel Moderasi. Jurnal Ekonomi Akuntansi, 3(4), 74–90.
Radionova, I., & Boger, O. (2014). Tax burden and innovation activities: The interrelation problem. Economic Annals-XXI, 1–2(1), 65–69.
Sorescu, A., & Spanjol, J. (2008). Innovation’s Effect on Firm Value and Risk: Insights from Consumer Packaged Goods. Journal of Marketing, 72(2), 114–132.
Wicaksono, A. P. N. (2017). Koneksi Politik Dan Aggresivitas Pajak: Fenomena Di Indonesia. Akuntabilitas, 10(1), 167–180. https://doi.org/https://Doi.Org/10.15408/Akt.V10i1.5833
Wulandari, F., Masripah, & Widiastuti, N. P. E. (2020). Identifikasi Kualitas Audit pada Hubungan Kompensasi Eksekutif dan Capital Intensity terhadap Penghindaran Pajak. Prosiding Biema Business Management, Economic, and Accounting National Seminar, 1(1), 569–586.
Published
2023-10-30
How to Cite
NUGROHO, Wawan Cahyo.
Koneksi Politik, Gender Diversity, Inovasi dan Kesadaran Kewajiban Pajak Perusahaan.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 10, p. 2612-2626, oct. 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/107439>. Date accessed: 02 nov. 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i10.p06.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
