Moderasi GCG dan Leverage terhadap Pengaruh Ukuran Perusahaan pada Tax Avoidance

  • Dewa Ayu Intan Sri Devi Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
  • A.A. Ngurah Bagus Dwirandra Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia

Abstract

The size of the company has a positive effect on Tax Avoidance but it is suspected that it is not always linear due to the presence of contingency factors, two of which are GCG and Leverage. This study aims to examine the effect of company size on tax avoidance with corporate governance and leverage as a moderator.  This research was conducted on mining and financial services companies listed on the Indonesia Stock Exchange for the period 2014-2018 there were 40 observations using data analysis techniques, namely the moderated regression analysis (MRA) test. The results of the study found that company size had a positive effect on tax avoidance. GCG can weaken the influence of company size on tax avoidance. Leverage can strengthen the effect of company size on tax avoidance.


Keywords: Tax Avoidance; Size of Firm; GCG; Leverage.

Downloads

Download data is not yet available.

References

Adelina, T. (2012). Pengaruh Karakteristik Perusahaan dan Reformasi Perpajakan Terhadap Penghindaran Pajak di Perusahaan Industri Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2008-2010.

Armstrong, C. S., Blouin, J. L., Jagolinzer, A. D., & Larcker, D. F. (2015). Corporate governance, incentives, and tax avoidance. Journal of Accounting and Economics. https://doi.org/10.1016/j.jacceco.2015.02.003

Brigham, & Weston, J. . (1998). Manajemen Keuangan (8th ed.). https://doi.org/10.1016/0377-841X(78)90069-4

Budiman, J., & Setiyono. (2012). Pengaruh Karakter Eksekutif Terhadap Penghindaran Pajak (Tax Avoidance). Jurnal Universitas Islam Sultan Agung., 1(4), 53.

Cahyono, D. D., Andini, R., & Raharjo, K. (2016). Pengaruh Komite Audit, Kepemilikan Institusional, Dewan Komisaris, Ukuran Perusahaan (Size), Leverage (DER) Dan Profitabilitas (ROA) Terhadap Tindakan Penghindaran Pajak (Tax Avoidance) Pada Perusahaan Perbankan Yang Listing Bei Periode Tahun 2011 – 2013. 2(2).

Daneshvar, M. E., Aghdaei, S. H., Baseri, M., & Hassanpour, D. (2017). Investigating the effective factors on role of Internal Auditing in Accepted Corporations in Tehran Stock Exchange. 5(3), 304–309. https://doi.org/10.17354/ijssJuneI/2017/45

Dewinta, I. A. R., & Setiawan, P. E. (2016). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Leverage, dan Pertumbuhan Penjualan terhadap Tax Avoidance. E-Jurnal Akuntansi, 14, 1584–1615. Retrieved from https://ojs.unud.ac.id/index.php/Akuntansi/article/view/16009

E Janrosl, V. S. (2019). Analisis Good Corporate Governance Dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Pt Bank Riau Kepri. Jurnal Pundi, 3(1), 71–78. https://doi.org/10.31575/jp.v2i3.107

Ghozali, I. (2012). Aplikasi Analisis Multivariat dengan Program IBM SPSS 20 (Edisi keenam). Semarang: Universitas Diponegoro. Metode Penelitian Bisnis.

Govindarajan, V. (1986). Impact of participation in the budgetary process on managerial attitudes and performance: universalistic and contingency perspectives. Decision Sciences. https://doi.org/10.1111/j.1540-5915.1986.tb00240.x

Harjito, A., & Martono. (2010). Manajemen Keuangan. Yogyakarta: Ekonisia.

Hendriksen, E. S., & Breda, M. F. V. (1992). Accounting Theory. Fifth Edition. USA:

Indriantoro, N., & Supomo, B. (2013). Metodologi Penelitian Bisnis Untuk Akuntansi & Manajemen (1st ed.). Yogyakarta: BPFE.

Irawan, H. P., & Farahmita, A. (2013). The Effect of ManagementCompensation and Corporate Governance on Corporate Tax Management. The Indonesian Journal of Accounting Research, 16(1), 1–17. https://doi.org/10.1017/CBO9781107415324.004

Jensen, M. C., & Meckling, W. H. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs and Ownership Structure Michael C. Jensen and William H. MecklingT. Journal of Financial Economics.

Jogiyanto. (2016). Teori Portofolio dan Analisis Investasi (Edisi Sepuluh). Yogyakarta: BPFE.

Kasmir. (2012). Analisis Laporan Keuangan. Jakarta: Rajawali Press. Edisi 8.

Kurniasih, T., & Sari, M. M. R. (2013). Pengaruh Return on Assets, Leverage, Corporate Governance, Ukuran Perusahaan Dan Kompensasi Rugi Fiskal Pada Tax Avoidance. Buletin Studi Ekonomi, 18(1), 58–66.

Marfu’ah, L. (2015). Pengaruh Return on Asset , Leverage , Ukuran Perusahaan , Kompensasi Rugi Fiskal dan Koneksi Politik Terhadap Tax Avoidance. Simposium Nasional Akuntansi XVIII. https://doi.org/10.1109/CAC.2015.7382785

Murray, D. (1990). The performance effects of participative budgeting: An integration of intervening and moderating. Behavioral Research in Accounting.

Nugrahitha, I. M. A., & Suprasto, H. B. (2018). Pengaruh Profitabilitas, Leverage, Corporate Governance, dan Karakter Eksekutif pada Tax Avoidance. E-Jurnal Akuntansi, 22(36), 2016–2039. https://doi.org/10.24843/EJA.2018.v22.i03.p14

Palupi, I. S. (2018). Pengaruh Ukuran Perusahaan, Sales Growth dan Leverage Terhadap Tax Avoidance, dengan Profitabilitas sebagai Variabel Moderating (Studi Empiris pada Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia Tahun 2014-2016). Jurnal Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Siurakarta, 10(2), 1–15.

Rachmithasari, annisa fadilla. (2015). Pengaruh Return On Assets, Leverage, Corporate Governance, Ukuran Perusahaan dan Kompensasi Rugi Fiskal pada Tax Avoidance (Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2013). Jurnal Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Siurakarta.

Riset, M. (2009). An Examination of Corporate Tax Shelter Participants The University of Iowa. https://doi.org/10.2308/accr.2009.84.3.969

Sugiyono. (2013). Metode Penelitian Pendidikan Pendekatan Kuantitaif, Kualitatif, dan R&D. Bandung CV alfabeta. Metode Penelitian Pendidikan Pendekatan Kuantitaif, Kualitatif, Dan R&D. https://doi.org/10.1007/s13398-014-0173-7.2

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

Waluyo. (2012). Perekonomian Indonesia (Edisi 12). Jakarta: Salemba Empat.

Yogiswari, N. K. K., & Ramantha, I. W. (2017). Pengaruh Likuiditas Dan Corporate Social Responsibility Pada
Agresivitas Pajak Dengan Corporate Governace Sebagai Variabel Pemoderasi. E-Journal Akuntansi Universitas Udayana, 21(1), 730–759.

Yulfaida, D., & Zhulaikha. (2012). Pengaruh Size , Profitabilitas , Profile , Leverage Dan Ukuran Dewan Komisaris Terhadap Perusahaan Manufaktur. Diponegoro Journal of Accounting, 1(1), 1–11.
Published
2020-10-27
How to Cite
INTAN SRI DEVI, Dewa Ayu; BAGUS DWIRANDRA, A.A. Ngurah. Moderasi GCG dan Leverage terhadap Pengaruh Ukuran Perusahaan pada Tax Avoidance. E-Jurnal Akuntansi, [S.l.], v. 30, n. 10, p. 2578 - 2590, oct. 2020. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/60812>. Date accessed: 01 feb. 2023. doi: https://doi.org/10.24843/EJA.2020.v30.i10.p11.
Section
Artikel