Pengaruh Ukuran Perusahaan, Kepemilikan Institusional, dan Konservatisme Akuntansi pada Tax Avoidance
Abstract
This study aims to obtain empirical evidence regarding the effect of company size, institutional ownership, and accounting conservatism on tax avoidance in the Mining Sector Companies contained on the Stock Exchange in the 2015-2018. The sample was determined using the nonprobability sampling method with a purposive sampling technique, obtained by 11 companies with a year of observation for 4 years so as to obtain 44 observations. Data analysis techniques using the Multiple Linear Regression test with the SPSS program. The research result that the size of company and accounting conservatism give a negative effect on tax avoidance while institutional ownership has no effect on tax avoidance. This shows that the larger the size of a company and the more companies apply accounting conservatism, the lower the practice of tax avoidance.
Keywords: Company Size; Ownership Institutional; Accounting Conservatism; Tax Avoidance.
Downloads
Download data is not yet available.
References
Alkurdi, A., Al-Nimer, M., & Dabaghia, M. (2017). Accounting conservatism and ownership structure effect: A look at industrial and financial jordanian listed companies. Journal of Environmental Accounting and Management, 5(2), 153–169. https://doi.org/10.5890/JEAM.2017.06.007
Annuar, H. A., Salihu, I. A., & Obid, S. N. S. (2014). Corporate Ownership, Governance and Tax Avoidance: An Interactive Effects. Procedia - Social and Behavioral Sciences, 164(August), 150–160. https://doi.org/10.1016/j.sbspro.2014.11.063
Arianandini, P. W., & Ramantha, I. W. (2018). Pengaruh Profitabilitas, Leverage, dan Kepemilikan Institusional pada Tax Avoidance. Jurnal Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Udayana, 22(3), 2088–2116. https://doi.org/10.1017/CBO9781107415324.004
Ayuningtyas, N. P. W., & Sujana, I. K. (2018). Pengaruh Proporsi Komisaris Independen, Leverage, Sales Growth, Dan Profitabilitas Pada Tax Avoidance. E-Jurnal Akuntansi. https://doi.org/10.24843/eja.2018.v25.i03.p10
Desai, M. A., & Dharmapala, D. (2009). Corporate tax avoidance and firm value. Review of Economics and Statistics, 91(3), 537–546. https://doi.org/10.1162/rest.91.3.537
Dwiyanti, I. A. I., & Jati, I. K. (2019). Pengaruh Profitabilitas, Capital Intensity, dan Inventory Intensity pada Penghindaran Pajak. E-Jurnal Akuntansi, 27, 2293. https://doi.org/10.24843/eja.2019.v27.i03.p24
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
Ghozali, imam. (2016). Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23 (Edisi 8). In Universitas Diponegoro. https://doi.org/https://doi.org/10.3929/ethz-b-000238666
Hartoto, R. I. (2018). Pengaruh Financial Distress, Corporate Governance dan Konservatisme Akuntansi terhadap Tax Avoidance (Studi Empiris pada perusahaan perbankan yang listing di BEI tahun 2015-2017). Jurnal Fakultas Ekonomi Universitas Islam Indonesia Yogyakarta, 10(2), 1–15.
Hidayat, W., & Nugroho, A. . (2010). Studi Empiris Theory of Planned Behavior dan Pengaruh Kewajiban Moral pada Perilaku Ketidakpatuhan Pajak Wajib Pajak Orang Pribadi. Jurnal Akuntansi Dan Keuangan, 12(2), 2338–2348. https://doi.org/10.1097/00042737-200205000-00005
Irianto, D. B. S., & S.Ak, 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
Jogiyanto. (2010). Portofolio dan Investasi Teori dan Aplikasi. E-Jurnal Manajemen.
Khurana, I. K., & Moser, W. J. (2011). Institutional Ownership and Tax Aggressiveness. SSRN Electronic Journal, (573), 0–42. https://doi.org/10.2139/ssrn.1464106
Kurniaty. (2016). Pengaruh Konservatisme Akuntansi dan Struktur Kepemilikan terhadap Aggresive Tax Avoidance (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2015). Jurnal Akuntansi Fakultas Ekonomi Universitas Tanjungpura, 3(1), 209–217. https://doi.org/https://doi.org/10.3929/ethz-b-000238666
Lestari, N., & Wardhani, R. (2015). The effect of the tax planning to firm value with moderating board diversity. International Journal of Economics and Financial Issues, 5(2010), 315–323.
Luayyi, S. (2012). Teori Keagenan Dan Manajemen Laba Dari Sudut Pandang Etika Manajer. El Muhasaba: Jurnal Akuntansi, 1(2), 199–216. https://doi.org/10.18860/em.v1i2.1871
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
Merslythalia, R., & Lasmana, M. S. (2017). Pengaruh Kompetensi Eksekutif, Ukuran Perusahaan, Komisaris Independen, dan Kepemilikan Institusional Terhadap Tax Avoidance. Jurnal Ilmiah Akuntansi Dan Bisnis, 117. https://doi.org/10.24843/jiab.2016.v11.i02.p07
Mulyani, S., Darminto, & Endang, M. G. (2014). Pengaruh Karakteristik Perusahaan, Koneksi Politik dan Reformasi Perpajakan terhadap Penghindaran Pajak. Jurnal Mahasiswa Perpajakan, 2(1), 1–47. https://doi.org/http://perpajakan.studentjournal.ub.ac.id
Pramudito, B., & Ratna Sari, M. (2015). Pengaruh Konservatisme Akuntansi, Kepemilikan Manajerial Dan Ukuran Dewan Komisaris Terhadap Tax Avoidance. E-Jurnal Akuntansi, 13(3), 737–752.
Putra, P. D., Syah, D. H., & Sriwedari, T. (2018). Tax Avoidnce: Evidence of As a proof of Agency Theory and Tax Planning. International Journal of Research & Review, 5(9), 52–60. https://doi.org/10.1107/s0108768109011057
Putri, R. T., Ulum, I., & Prasetyo, A. (2019). Company Risk, Size, Fiscal Loss Compensation, and Tax Avoidance: Evidence from Indonesian Islamic Companies. Journal of Innovation in Business and Economics, 2(02), 87. https://doi.org/10.22219/jibe.v2i02.7323
Resmi, S. (2012). Perpajakan Teori dan Kasus (Edisi 6). Jakarta: Salemba Empat.
Rosa Dewinta, I., & Ery Setiawan, P. (2016). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Leverage, Dan Pertumbuhan Penjualan Terhadap Tax Avoidance. E-Jurnal Akuntansi.
Sadjiarto, A., Monica, C. C., & Budiarti, W. R. (2019). Ownership Structure and Earnings Management in Indonesian Listed Banks. Journal of Economics and Business, 2(1), 261–272. https://doi.org/10.31014/aior.1992.02.02.85
Sari, D. (2015). Konsep Dasar Perpajakan. Bandung: Refika Aditama.
Sari, D. K., Utama, S., & Rossieta, H. (2017). Tax Avoidance, Related Party Transactions, Corporate Governance and the Corporate Cash Dividend Policy. Journal of Indonesian Economy and Business, 32(3), 190. https://doi.org/10.22146/jieb.28658
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
Siregar, R., & Widyawati, D. (2016). Pengaruh Karakteristik Perusahaan Terhadap Penghindaran Pajak pada Perusahaan Manufaktur di Bei. Jurnal Ilmu & Riset Akuntansi.
Sraheen, O. A. D. A.-D., Fadzil, Bt, F. H., Ismail, & Syed, S. S. Bin. (2014). The Influence of Corporate Ownership Structure and Board Members’ Skills on the Accounting Conservatism: Evidence from Non-Financial Listed Firms in Amman Stock Exchange. International Journal of Accounting and Financial Reporting, 4(1), 177. https://doi.org/10.5296/ijafr.v4i1.5661
Su, K., Li, B., & Ma, C. (2019). Corporate dispersion and tax avoidance. Chinese Management Studies. https://doi.org/10.1108/CMS-04-2018-0497
Sulistianingtyas, V., Rosidi, R., & Subekti, I. (2018). A Perspective of Theory of Planned Behavior and Attribution Theory for PBB P2 Taxpayer Compliance in Probolinggo. Journal of Accounting and Business Education, 2(2), 320–347. https://doi.org/10.26675/jabe.v2i2.11232
Sunarsih, U., & Oktaviani, K. (2016). Good Corporate Governance in Manufacturing Companies Tax Avoidance. ETIKONOMI. https://doi.org/10.15408/etk.v15i2.3541
Swingly, C., & Sukartha, I. (2015). Pengaruh Karakter Eksekutif, Komite Audit, Ukuran Perusahaan, Leverage Dan Sales Growth Pada Tax Avoidance. E-Jurnal Akuntansi, 10(1), 47–62.
Tandean, V. A. (2016). Good Corporate Governance Dan Ukuran Perusahaan Pengaruhnya Pada Tax Avoidance. Jurnal Ilmiah Akuntansi Dan Bisnis, 978–979. https://doi.org/10.24843/jiab.2016.v11.i01.p07.
Thomsen, M., & Watrin, C. (2018). Tax avoidance over time: A comparison of European and U.S. firms. Journal of International Accounting, Auditing and Taxation, 33 (November), 40–63. https://doi.org/10.1016/j.intaccaudtax.2018.11.002.
Yuniarsih, N. (2018). The effect of accounting conservatism and corporate governance mechanism on tax avoidance. Academic Research International, 9(3), 68–76.
Annuar, H. A., Salihu, I. A., & Obid, S. N. S. (2014). Corporate Ownership, Governance and Tax Avoidance: An Interactive Effects. Procedia - Social and Behavioral Sciences, 164(August), 150–160. https://doi.org/10.1016/j.sbspro.2014.11.063
Arianandini, P. W., & Ramantha, I. W. (2018). Pengaruh Profitabilitas, Leverage, dan Kepemilikan Institusional pada Tax Avoidance. Jurnal Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Udayana, 22(3), 2088–2116. https://doi.org/10.1017/CBO9781107415324.004
Ayuningtyas, N. P. W., & Sujana, I. K. (2018). Pengaruh Proporsi Komisaris Independen, Leverage, Sales Growth, Dan Profitabilitas Pada Tax Avoidance. E-Jurnal Akuntansi. https://doi.org/10.24843/eja.2018.v25.i03.p10
Desai, M. A., & Dharmapala, D. (2009). Corporate tax avoidance and firm value. Review of Economics and Statistics, 91(3), 537–546. https://doi.org/10.1162/rest.91.3.537
Dwiyanti, I. A. I., & Jati, I. K. (2019). Pengaruh Profitabilitas, Capital Intensity, dan Inventory Intensity pada Penghindaran Pajak. E-Jurnal Akuntansi, 27, 2293. https://doi.org/10.24843/eja.2019.v27.i03.p24
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
Ghozali, imam. (2016). Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23 (Edisi 8). In Universitas Diponegoro. https://doi.org/https://doi.org/10.3929/ethz-b-000238666
Hartoto, R. I. (2018). Pengaruh Financial Distress, Corporate Governance dan Konservatisme Akuntansi terhadap Tax Avoidance (Studi Empiris pada perusahaan perbankan yang listing di BEI tahun 2015-2017). Jurnal Fakultas Ekonomi Universitas Islam Indonesia Yogyakarta, 10(2), 1–15.
Hidayat, W., & Nugroho, A. . (2010). Studi Empiris Theory of Planned Behavior dan Pengaruh Kewajiban Moral pada Perilaku Ketidakpatuhan Pajak Wajib Pajak Orang Pribadi. Jurnal Akuntansi Dan Keuangan, 12(2), 2338–2348. https://doi.org/10.1097/00042737-200205000-00005
Irianto, D. B. S., & S.Ak, 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
Jogiyanto. (2010). Portofolio dan Investasi Teori dan Aplikasi. E-Jurnal Manajemen.
Khurana, I. K., & Moser, W. J. (2011). Institutional Ownership and Tax Aggressiveness. SSRN Electronic Journal, (573), 0–42. https://doi.org/10.2139/ssrn.1464106
Kurniaty. (2016). Pengaruh Konservatisme Akuntansi dan Struktur Kepemilikan terhadap Aggresive Tax Avoidance (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2015). Jurnal Akuntansi Fakultas Ekonomi Universitas Tanjungpura, 3(1), 209–217. https://doi.org/https://doi.org/10.3929/ethz-b-000238666
Lestari, N., & Wardhani, R. (2015). The effect of the tax planning to firm value with moderating board diversity. International Journal of Economics and Financial Issues, 5(2010), 315–323.
Luayyi, S. (2012). Teori Keagenan Dan Manajemen Laba Dari Sudut Pandang Etika Manajer. El Muhasaba: Jurnal Akuntansi, 1(2), 199–216. https://doi.org/10.18860/em.v1i2.1871
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
Merslythalia, R., & Lasmana, M. S. (2017). Pengaruh Kompetensi Eksekutif, Ukuran Perusahaan, Komisaris Independen, dan Kepemilikan Institusional Terhadap Tax Avoidance. Jurnal Ilmiah Akuntansi Dan Bisnis, 117. https://doi.org/10.24843/jiab.2016.v11.i02.p07
Mulyani, S., Darminto, & Endang, M. G. (2014). Pengaruh Karakteristik Perusahaan, Koneksi Politik dan Reformasi Perpajakan terhadap Penghindaran Pajak. Jurnal Mahasiswa Perpajakan, 2(1), 1–47. https://doi.org/http://perpajakan.studentjournal.ub.ac.id
Pramudito, B., & Ratna Sari, M. (2015). Pengaruh Konservatisme Akuntansi, Kepemilikan Manajerial Dan Ukuran Dewan Komisaris Terhadap Tax Avoidance. E-Jurnal Akuntansi, 13(3), 737–752.
Putra, P. D., Syah, D. H., & Sriwedari, T. (2018). Tax Avoidnce: Evidence of As a proof of Agency Theory and Tax Planning. International Journal of Research & Review, 5(9), 52–60. https://doi.org/10.1107/s0108768109011057
Putri, R. T., Ulum, I., & Prasetyo, A. (2019). Company Risk, Size, Fiscal Loss Compensation, and Tax Avoidance: Evidence from Indonesian Islamic Companies. Journal of Innovation in Business and Economics, 2(02), 87. https://doi.org/10.22219/jibe.v2i02.7323
Resmi, S. (2012). Perpajakan Teori dan Kasus (Edisi 6). Jakarta: Salemba Empat.
Rosa Dewinta, I., & Ery Setiawan, P. (2016). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Leverage, Dan Pertumbuhan Penjualan Terhadap Tax Avoidance. E-Jurnal Akuntansi.
Sadjiarto, A., Monica, C. C., & Budiarti, W. R. (2019). Ownership Structure and Earnings Management in Indonesian Listed Banks. Journal of Economics and Business, 2(1), 261–272. https://doi.org/10.31014/aior.1992.02.02.85
Sari, D. (2015). Konsep Dasar Perpajakan. Bandung: Refika Aditama.
Sari, D. K., Utama, S., & Rossieta, H. (2017). Tax Avoidance, Related Party Transactions, Corporate Governance and the Corporate Cash Dividend Policy. Journal of Indonesian Economy and Business, 32(3), 190. https://doi.org/10.22146/jieb.28658
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
Siregar, R., & Widyawati, D. (2016). Pengaruh Karakteristik Perusahaan Terhadap Penghindaran Pajak pada Perusahaan Manufaktur di Bei. Jurnal Ilmu & Riset Akuntansi.
Sraheen, O. A. D. A.-D., Fadzil, Bt, F. H., Ismail, & Syed, S. S. Bin. (2014). The Influence of Corporate Ownership Structure and Board Members’ Skills on the Accounting Conservatism: Evidence from Non-Financial Listed Firms in Amman Stock Exchange. International Journal of Accounting and Financial Reporting, 4(1), 177. https://doi.org/10.5296/ijafr.v4i1.5661
Su, K., Li, B., & Ma, C. (2019). Corporate dispersion and tax avoidance. Chinese Management Studies. https://doi.org/10.1108/CMS-04-2018-0497
Sulistianingtyas, V., Rosidi, R., & Subekti, I. (2018). A Perspective of Theory of Planned Behavior and Attribution Theory for PBB P2 Taxpayer Compliance in Probolinggo. Journal of Accounting and Business Education, 2(2), 320–347. https://doi.org/10.26675/jabe.v2i2.11232
Sunarsih, U., & Oktaviani, K. (2016). Good Corporate Governance in Manufacturing Companies Tax Avoidance. ETIKONOMI. https://doi.org/10.15408/etk.v15i2.3541
Swingly, C., & Sukartha, I. (2015). Pengaruh Karakter Eksekutif, Komite Audit, Ukuran Perusahaan, Leverage Dan Sales Growth Pada Tax Avoidance. E-Jurnal Akuntansi, 10(1), 47–62.
Tandean, V. A. (2016). Good Corporate Governance Dan Ukuran Perusahaan Pengaruhnya Pada Tax Avoidance. Jurnal Ilmiah Akuntansi Dan Bisnis, 978–979. https://doi.org/10.24843/jiab.2016.v11.i01.p07.
Thomsen, M., & Watrin, C. (2018). Tax avoidance over time: A comparison of European and U.S. firms. Journal of International Accounting, Auditing and Taxation, 33 (November), 40–63. https://doi.org/10.1016/j.intaccaudtax.2018.11.002.
Yuniarsih, N. (2018). The effect of accounting conservatism and corporate governance mechanism on tax avoidance. Academic Research International, 9(3), 68–76.
Published
2020-02-17
How to Cite
WINDARYANI, I Gusti Agung Istri; JATI, I Ketut.
Pengaruh Ukuran Perusahaan, Kepemilikan Institusional, dan Konservatisme Akuntansi pada Tax Avoidance.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 2, p. 375 - 387, feb. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/54605>. Date accessed: 02 nov. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i02.p08.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
