Kepemilikan Keluarga dan Penghindaran Pajak di Indonesia: Efek Moderasi dari Kualitas Audit
Abstract
Tax avoidance is an action that can be taken by companies in an effort to reduce their obligation to pay taxes legally. Family and non-family companies have different characteristics in making tax avoidance decisions where family companies tend to prioritize the company's reputation in the future. This study aims to examine the effect of family ownership on the occurrence of tax evasion, as well as the role of audit quality in moderating this relationship. There are 777 companies listed on the Indonesia Stock Exchange from 2017 to 2021 as the study population. Companies that meet the sample criteria are 239 companies. The data analysis method used in this study is the panel regression method. The results showed that family ownership can influence ETR in a significant positive way. The effect of audit quality cannot strengthen the relationship between family ownership and tax evasion.
Keywords: Tax Avoidance; Family Ownership; Audit Quality
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References
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Wirdaningsih, Sari, R. N., & Rahmawati, V. (2018). Pengaruh kepemilikan keluarga terhadap penghindaran pajak dengan efektivitas komisaris independen dan kualitas audit sebagai pemoderasi. Jurnal Akuntansi (Media Riset Akuntansi & Keuangan), 7(1), 15–29. https://doi.org/https://ejournal.unri.ac.id/index.php/JA/article/viewFile/6594/5937
Yopie, S., & Elivia, E. (2022). The effect of corporate social responsibility, family ownership on tax avoidance: The effect of audit quality moderation. Indonesian Journal of Economics, Social, and Humanities, 4(1), 29–40. https://doi.org/10.31258/ijesh.4.1.29-40
Chen, S., Chen, X., Cheng, Q., & Shevlin, T. (2010). Are family firms more tax aggressive than non-family firms? Journal of Financial Economics, 95(1), 41–61. https://doi.org/10.1016/j.jfineco.2009.02.003
Chen, X., Hu, N., Wang, X., & Tang, X. (2014). Tax avoidance and firm value: evidence from China. Nankai Business Review International, 5(1), 25–42. https://doi.org/10.1108/NBRI-10-2013-0037
Christa, R. G., & Adi, P. H. (2020). Pengaruh kepemilikan keluarga terhadap agresivitas pajak dengan kualitas audit sebagai pemoderasi. JEM17: Jurnal Ekonomi Manajemen, 5(1), 1–18. https://doi.org/10.30996/jem17.v5i1.3618
Darmadi, S. (2016). Ownership concentration, family control, and auditor choice: Evidence from an emerging market. Asian Review of Accounting, 24(1), 19–42. https://doi.org/10.1108/ARA-06-2013-0043
Gaaya, S., Lakhal, N., & Lakhal, F. (2017). Does family ownership reduce corporate tax avoidance? The moderating effect of audit quality. Managerial Auditing Journal, 32(7), 731–744. https://doi.org/10.1108/MAJ-02-2017-1530
Ibrahim, R., T., S., & Khoiru Rusydi, M. (2019). The influence factors of tax avoidance in Indonesia. International Journal of Research in Business and Social Science, 8(6), 292–300. https://doi.org/: 10.20525/ijrbs.v10i5.1295
Ilahi, A. A., & Yopie, S. (2018). Analisis pengaruh kompensasi manajemen terhadap penghindaran pajak (efek moderasi kepemilikan keluarga). Global Financial Accounting Journal, 2(2), 1–15. http://dx.doi.org/10.37253/gfa.v2i2.385
Indirawati, T., & Dwimulyani, S. (2019). Pengaruh kepemilikan keluarga, leverage terhadap tax avoidance dengan menggunakan strategi bisnis sebagai variabel moderasi. Prosiding Seminar Nasional Pakar Ke 2, 2(2), 1–8. http://trijurnal.lemlit.trisakti.ac.id/index.php/pakar/article/download/4322/3426
Irawati, W., Akbar, Z., Wulandari, R., & Barli, H. (2020). Analisis profitabilitas, leverage, pertumbuhan penjualan dan kepemilikan keluarga terhadap penghindaran pajak. Jurnal Akuntansi Kajian Ilmiah Akuntansi (JAK), 7(2), 190–199. https://doi.org/10.30656/jak.v7i2.2307
Krisyadi, R., & Anita, A. (2022). Pengaruh pengungkapan tanggung jawab sosial perusahaan, kepemilikan keluarga, dan tata kelola perusahaan terhadap penghindaran pajak. Owner: Riset & Jurnal Akuntansi, 6(1), 416–425. https://doi.org/10.33395/owner.v6i1.599
Mafrolla, E., & D’Amico, E. (2016). Tax aggressiveness in family firms and the non-linear entrenchment effect. Journal of Family Business Strategy, 7(3), 178–184. https://doi.org/10.1016/j.jfbs.2016.08.003
Maharani, W., & Juliarto, A. (2019). Pengaruh kepemilikan keluarga terhadap tax avoidance dengan kualitas audit sebagai variabel moderating. Diponegoro Journal of Accounting, 8(4), 1–10.
Panjaitan, A., Maksum, A., & Abubakar, E. (2021). The influence of corporate social responsibility, corporate characteristics, family ownership, profitabilitas and corporate governance on tax avoidance. Jurnal Mantik, 4(4), 2331–2335. https://ojs.unud.ac.id/index.php/jiab
Pratama, A. (2021). Tax agressiveness in family firms: Can corporate governance mitigate it? Journal of Accounting, Finance, Taxation, and Auditing (JAFTA), 3(1), 1–18. https://doi.org/10.28932/jafta.v3i1.3282
Puji, A. T., Rahmawati, Aryani, Y. A., & Setiawan, D. (2019). The effect of family ownership on aggressive tax avoidance in Indonesia. EJournal of Tax Research, 17(1), 105–117.
Raditya, R., Dalimunthe, Z., & Rizkianto, E. (2020). The influence of family firms on corporate tax avoidance after the Indonesian tax amnesty program. International Business Information Management Association, 35, 1094–1103.
Rakayana, W., Sudarma, M., & Rosidi, R. (2021). structure of company ownership and tax avoidance in Indonesia. International Research Journal of Management, IT and Social Sciences, 8(3), 296–305. https://doi.org/10.21744/irjmis.v8n3.1696
Riguen, R., Salhi, B., & Jarboui, A. (2020). Do women in board represent less corporate tax avoidance? A moderation analysis. International Journal of Sociology and Social Policy, 40(1–2), 114–132. https://doi.org/10.1108/IJSSP-10-2019-0211
Rini, D. S., & Herliansyah, Y. (2019). Effect of the characteristics of executive, family ownership, corporate governance on tax avoidance: Study on various industries manufacturing companies listed on the stock exchange year 2015 to 2018. The International Journal of Business & Management, 7(9), 1–10. https://doi.org/10.24940/theijbm/2019/v7/i9/147272-361415-1-sm
Subagiastra, K., Arizona, I. P. E., & Mahaputra, I. N. K. A. (2017). Pengaruh profitabilitas, kepemilikan keluarga, dan good corporate governance terhadap penghindaran pajak (Studi pada perusahaan manufaktur di Bursa Efek Indonesia). Jurnal Ilmiah Akuntansi, 1(2), 167–193. https://doi.org/10.23887/jia.v1i2.9994
Sujendra, I. M., Ratnadi, N. M. D., Sari, M. M. R., & Rasmini, N. K. (2019). The effect of corporate social responsibilty disclosure, family ownership, and good corporate governance in tax avoidance. Research Journal of Finance and Accounting, 10(6), 44–49. https://doi.org/10.7176/RJFA
Susanto, A., & Veronica, V. (2022). Pengaruh corporate social responsibility (CSR) dan karakteristik perusahaan terhadap praktik penghindaran pajak perusahaan yang terdaftar di bursa efek indonesia. Owner: Riset & Jurnal Akuntansi, 6(1), 541–553. https://doi.org/10.33395/owner.v6i1.551
Tandean, V. A., & Winnie, W. (2016). The effect of good corporate governance on tax avoidance: an empirical study on manufacturing companies listed in IDX period 2010-2013. Asian Journal of Accounting Research, 1(1), 28–38. https://doi.org/10.1108/ajar-2016-01-01-b004
Undang-Undang Republik Indonesia Nomor 28 Tahun. (2007). Undang-Undang Republik Indonesia No. 28 Tahun 2007 Tentang Perubahan Ketiga atas Undang-Undang No.6 Tahun 1983 Tentang Ketentuan Umum dan Tata Cara Perpajakan (Vol. 2000).
Wirdaningsih, Sari, R. N., & Rahmawati, V. (2018). Pengaruh kepemilikan keluarga terhadap penghindaran pajak dengan efektivitas komisaris independen dan kualitas audit sebagai pemoderasi. Jurnal Akuntansi (Media Riset Akuntansi & Keuangan), 7(1), 15–29. https://doi.org/https://ejournal.unri.ac.id/index.php/JA/article/viewFile/6594/5937
Yopie, S., & Elivia, E. (2022). The effect of corporate social responsibility, family ownership on tax avoidance: The effect of audit quality moderation. Indonesian Journal of Economics, Social, and Humanities, 4(1), 29–40. https://doi.org/10.31258/ijesh.4.1.29-40
Published
2022-11-26
How to Cite
TANUJAYA, Kennardi; ANGELIN, Angelin.
Kepemilikan Keluarga dan Penghindaran Pajak di Indonesia: Efek Moderasi dari Kualitas Audit.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 11, p. 3289-3305, nov. 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/91791>. Date accessed: 29 apr. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i11.p07.
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