Mekanisme Corporate Governance dan Penghindaran Pajak dengan Ukuran Perusahaan sebagai Variabel Pemoderasi
Abstract
The purpose of this research is to provide empirical evidence about corporate governance mechanisms consisting of institutional ownership, the proportion of independent commissioners and audit quality that affect tax evasion with firm size as a moderating variable. The samples used were 152 companies from manufacturing companies listed on the Indonesia Stock Exchange. Data analysis technique using Moderated Regression Analysis (MRA). This study found evidence that institutional ownership has a negative effect on tax evasion. The results differ from the independent board of commissioners and audit quality which have no effect. In addition, it was also found evidence that company size weakens the negative effect of institutional ownership on tax avoidance, but is unable to strengthen or weaken the effect of an independent board of commissioners and audit quality on tax avoidance.
Keywords: Tax Avoidance; Corporate Governance; Audit Quality; Institutional Ownership; Firm Size
Downloads
Download data is not yet available.
References
Eksandy, A. (2017). Pengaruh Komisaris Independen, Komite Audit, dan Kualitas Audit terhadap Penghindaran Pajak (Tax Avoidance) (Studi Empiris Pada Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia Periode 2010-2014). COMPETITIVE Jurnal Akuntansi Dan Keuangan, 1(1), 1. https://doi.org/10.31000/competitive.v1i1.96
Faizah, K. (2022). Corporate Governance, Profitabilitas, Laverage Dan Penghindaran Pajak: Ukuran Perusahaan Sebagai Variabel Moderasi. Jurnal Sosial Ekonomi Bisnis, 2(1), 15–26. https://doi.org/10.55587/jseb.v2i1.31
Hidayati, N., & Fidiana. (2017). Pengaruh corporate governance social responsibility dan good corporate governance terhadap pengindaran pajak. Jurnal Ilmu Dan Riset Akuntansi, 6(3), 1053–1070. http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/1005/1019
Kerr, J. N., Price, R. A., Román, F. J., & Romney, M. A. (2021). Corporate Governance and Tax Avoidance: Evidence from Governance Reform. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3861965
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
Khamisan, M. S. P., & Christina, S. (2020). Financial Distress, Tax Loss Carried Forward, Corporate Governance and Tax Avoidance. GATR Accounting and Finance Review, 5(3), 87–94. https://doi.org/10.35609/afr.2020.5.3(1)
Kusufiyah, Y. V, & Anggraini, D. (2019). Peran Komisaris Independen, Ukuran Perusahaan, Kinerja Keuangan dan Leverage Terhadap Usaha Penghindaran Pajak. E-Jurnal Akuntansi, 26, 1601. https://doi.org/doi.org/10.24843/EJA.2019.v26.i02.p28
Kusuma, C. A., & Firmansyah, A. (2018). Manajemen Laba, Corporate Governance, Kualitas Auditor Eksternal Dan Agresivitas Pajak. TEKUN: Jurnal Telaah Akuntansi Dan Bisnis, 9(1), 108–123. http://digilib.mercubuana.ac.id/manager/t!@file_artikel_abstrak/Isi_Artikel_331327738756.pdf
Maharani, I. G. A. C., & Suardana, K. A. (2014). Pengaruh Corporate Governance, Profitabilitas Dan Karakteristik Eksekutif Pada Tax Avoidance Perusahaan Manufaktur. E-Jurnal Akuntansi Universitas Udayana, 9(2), 525–539. https://ojs.unud.ac.id/index.php/akuntansi/article/view/9290
Maretta, D., Widyastuti, T., & Darmansyah. (2019). Pengaruh Mekanisme Good Corporate Governancedan Kualitas Audit Terhadap Tax Avoidance. JIMEA-Jurnal Inovasi Manajemen Ekonomi Dan Akuntasi, 1(1), 188–196. http://journal.univpancasila.ac.id/index.php/jimea/article/view/950
Moeljono, M. (2020). Faktor-Faktor yang Mempengaruhi Penghindaran Pajak. Jurnal Penelitan Ekonomi Dan Bisnis, 5(1), 103–121. https://doi.org/10.33633/jpeb.v5i1.2645
Mohanadas, N. D., Salim, A. S. S., & Ramasamy, S. (2021). Corporate Tax Avoidance of Malaysian Public Listed Companies: A Multi-Measure Analysis. Global Conference on Business and Social Sciences Proceeding, 12(1), 4–4. https://ssrn.com/abstract=3877199
Nabila, K., & Kartika, A. (2023). Pengaruh Capital Intensity dan Komisaris Independen terhadap Penghindaran Pajak dengan Ukuran Perusahaan sebagai Variabel Moderasi. Ekonomis: Journal of Economics and Business, 7(1), 591–597. https://doi.org/10.33087/ekonomis.v7i1.746
Putra, W. E., Yuliusman, & Wisra, R. F. (2020). The Relations Among Firm Characteristic, Capital Intensity, Institutional Ownership, and Tax Avoidance: Some Evidence From Indonesia. Humanities & Social Sciences Reviews, 8(1), 315–322. https://doi.org/10.18510/hssr.2020.8142
Sandy, S., & Lukviarman, N. (2015). Pengaruh corporate governance terhadap tax avoidance: Studi empiris pada perusahaan manufaktur. Jurnal Akuntansi & Auditing Indonesia, 19(2), 85–98. https://doi.org/10.20885/jaai.vol19.iss2.art1
Sinurat, J. B., & Jasman. (2021). The Factors Affecting Tax Avoidance ( Case Study on Registered Mining Companies in Indonesia Stock Exchange for 2014-2016 ). International Journal of Science and Research (IJSR), 10(3), 1711–1717. https://doi.org/10.21275/SR21326191806
Suandy, E. (2014). Hukum Pajak. Salemba Empat.
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). In Jurnal Ilmiah Akuntansi (Vol. 1, Issue 2, pp. 167–193). https://doi.org/10.23887/jia.v1i2.9994
Sundari, N., & Aprilina, V. (2017). Pengaruh Konservatisme Akuntansi, Intensitas Aset Tetap, Kompensasi Rugi Fiskal Dan Corporate Governanace terhadap Tax Avoidance. JRAK, 8(1), 85–109. https://jurnal.unismabekasi.ac.id/index.php/jrak/article/view/861
Sutrisno, P., & Pirzada, K. (2020). Are CEO Overconfidence and Audit Firm Size Related To Tax Avoidance ? Acc. Fin. Review, 5(2), 56–65. https://doi.org/10.35609/afr.2020.5.2(3)
Tahar, A., & Rachmawati, D. (2020). Pengaruh Mekanisme Corporate Governance, Corporate Social Responsibility, Ukuran Perusahaan dan Leverage Terhadap Penghindaran Pajak (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017). Kompartemen: Jurnal Ilmiah Akuntansi, 18(1), 98–115. https://doi.org/10.30595/kompartemen.v18i1.6342
Wijayanti, Y. C., & Merkusiwati, N. K. L. A. (2017). Fakultas Ekonomi dan Bisnis Universitas Udayana ( Unud ), Bali , Indonesia Fakultas Ekonomi dan Bisnis Universitas Udayana ( Unud ), Bali , Indonesia ABSTRAK Berdasarkan Anggaran Pendapatan dan Belanja Negara ( APBN ) Indonesia selama lima tahun terakhir. E-Jurnal Akuntansi, 20(1), 699–728. https://ojs.unud.ac.id/index.php/akuntansi/article/view/29796
Yuni, N. P. A. I., & Setiawan, P. E. (2019). Pengaruh Corporate Governance dan Profitabilitas terhadap Penghindaran Pajak dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi, 29(1), 128–144. https://doi.org/10.24843/EJA.2019.v29.i01.p09
Faizah, K. (2022). Corporate Governance, Profitabilitas, Laverage Dan Penghindaran Pajak: Ukuran Perusahaan Sebagai Variabel Moderasi. Jurnal Sosial Ekonomi Bisnis, 2(1), 15–26. https://doi.org/10.55587/jseb.v2i1.31
Hidayati, N., & Fidiana. (2017). Pengaruh corporate governance social responsibility dan good corporate governance terhadap pengindaran pajak. Jurnal Ilmu Dan Riset Akuntansi, 6(3), 1053–1070. http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/1005/1019
Kerr, J. N., Price, R. A., Román, F. J., & Romney, M. A. (2021). Corporate Governance and Tax Avoidance: Evidence from Governance Reform. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3861965
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
Khamisan, M. S. P., & Christina, S. (2020). Financial Distress, Tax Loss Carried Forward, Corporate Governance and Tax Avoidance. GATR Accounting and Finance Review, 5(3), 87–94. https://doi.org/10.35609/afr.2020.5.3(1)
Kusufiyah, Y. V, & Anggraini, D. (2019). Peran Komisaris Independen, Ukuran Perusahaan, Kinerja Keuangan dan Leverage Terhadap Usaha Penghindaran Pajak. E-Jurnal Akuntansi, 26, 1601. https://doi.org/doi.org/10.24843/EJA.2019.v26.i02.p28
Kusuma, C. A., & Firmansyah, A. (2018). Manajemen Laba, Corporate Governance, Kualitas Auditor Eksternal Dan Agresivitas Pajak. TEKUN: Jurnal Telaah Akuntansi Dan Bisnis, 9(1), 108–123. http://digilib.mercubuana.ac.id/manager/t!@file_artikel_abstrak/Isi_Artikel_331327738756.pdf
Maharani, I. G. A. C., & Suardana, K. A. (2014). Pengaruh Corporate Governance, Profitabilitas Dan Karakteristik Eksekutif Pada Tax Avoidance Perusahaan Manufaktur. E-Jurnal Akuntansi Universitas Udayana, 9(2), 525–539. https://ojs.unud.ac.id/index.php/akuntansi/article/view/9290
Maretta, D., Widyastuti, T., & Darmansyah. (2019). Pengaruh Mekanisme Good Corporate Governancedan Kualitas Audit Terhadap Tax Avoidance. JIMEA-Jurnal Inovasi Manajemen Ekonomi Dan Akuntasi, 1(1), 188–196. http://journal.univpancasila.ac.id/index.php/jimea/article/view/950
Moeljono, M. (2020). Faktor-Faktor yang Mempengaruhi Penghindaran Pajak. Jurnal Penelitan Ekonomi Dan Bisnis, 5(1), 103–121. https://doi.org/10.33633/jpeb.v5i1.2645
Mohanadas, N. D., Salim, A. S. S., & Ramasamy, S. (2021). Corporate Tax Avoidance of Malaysian Public Listed Companies: A Multi-Measure Analysis. Global Conference on Business and Social Sciences Proceeding, 12(1), 4–4. https://ssrn.com/abstract=3877199
Nabila, K., & Kartika, A. (2023). Pengaruh Capital Intensity dan Komisaris Independen terhadap Penghindaran Pajak dengan Ukuran Perusahaan sebagai Variabel Moderasi. Ekonomis: Journal of Economics and Business, 7(1), 591–597. https://doi.org/10.33087/ekonomis.v7i1.746
Putra, W. E., Yuliusman, & Wisra, R. F. (2020). The Relations Among Firm Characteristic, Capital Intensity, Institutional Ownership, and Tax Avoidance: Some Evidence From Indonesia. Humanities & Social Sciences Reviews, 8(1), 315–322. https://doi.org/10.18510/hssr.2020.8142
Sandy, S., & Lukviarman, N. (2015). Pengaruh corporate governance terhadap tax avoidance: Studi empiris pada perusahaan manufaktur. Jurnal Akuntansi & Auditing Indonesia, 19(2), 85–98. https://doi.org/10.20885/jaai.vol19.iss2.art1
Sinurat, J. B., & Jasman. (2021). The Factors Affecting Tax Avoidance ( Case Study on Registered Mining Companies in Indonesia Stock Exchange for 2014-2016 ). International Journal of Science and Research (IJSR), 10(3), 1711–1717. https://doi.org/10.21275/SR21326191806
Suandy, E. (2014). Hukum Pajak. Salemba Empat.
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). In Jurnal Ilmiah Akuntansi (Vol. 1, Issue 2, pp. 167–193). https://doi.org/10.23887/jia.v1i2.9994
Sundari, N., & Aprilina, V. (2017). Pengaruh Konservatisme Akuntansi, Intensitas Aset Tetap, Kompensasi Rugi Fiskal Dan Corporate Governanace terhadap Tax Avoidance. JRAK, 8(1), 85–109. https://jurnal.unismabekasi.ac.id/index.php/jrak/article/view/861
Sutrisno, P., & Pirzada, K. (2020). Are CEO Overconfidence and Audit Firm Size Related To Tax Avoidance ? Acc. Fin. Review, 5(2), 56–65. https://doi.org/10.35609/afr.2020.5.2(3)
Tahar, A., & Rachmawati, D. (2020). Pengaruh Mekanisme Corporate Governance, Corporate Social Responsibility, Ukuran Perusahaan dan Leverage Terhadap Penghindaran Pajak (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017). Kompartemen: Jurnal Ilmiah Akuntansi, 18(1), 98–115. https://doi.org/10.30595/kompartemen.v18i1.6342
Wijayanti, Y. C., & Merkusiwati, N. K. L. A. (2017). Fakultas Ekonomi dan Bisnis Universitas Udayana ( Unud ), Bali , Indonesia Fakultas Ekonomi dan Bisnis Universitas Udayana ( Unud ), Bali , Indonesia ABSTRAK Berdasarkan Anggaran Pendapatan dan Belanja Negara ( APBN ) Indonesia selama lima tahun terakhir. E-Jurnal Akuntansi, 20(1), 699–728. https://ojs.unud.ac.id/index.php/akuntansi/article/view/29796
Yuni, N. P. A. I., & Setiawan, P. E. (2019). Pengaruh Corporate Governance dan Profitabilitas terhadap Penghindaran Pajak dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi, 29(1), 128–144. https://doi.org/10.24843/EJA.2019.v29.i01.p09
Published
2023-05-26
How to Cite
YUNIANTO, Andan et al.
Mekanisme Corporate Governance dan Penghindaran Pajak dengan Ukuran Perusahaan sebagai Variabel Pemoderasi.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 5, p. 1212-1225, may 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/94885>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i05.p05.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
