THE INFLUENCE OF CORPORATE GOVERNANCE ON TAX AVOIDANCE (STUDY ON BASIC INDUSTRY AND CHEMICALS COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE)

Saprudin Saprudin, Revan Andhitiyara, Ribkha Putri Dameria

Abstract

This research aims to determine the influence of corporate governance consisting of managerial ownership, board of commissioners structure, audit committee and audit quality, on tax avoidance on basic industry and chemicals companies listed on the Indonesia Stock Exchange in 2017-2019. The variables studied were managerial ownership, board structure, audit committee and audit quality. The type of research used is causative, which uses population data from 78 companies listed on the Indonesia Stock Exchange. The sampling method used in this study was purposive sampling and obtained 13 companies that passed the criteria. The results showed that managerial ownership and audit quality had a significant impact on tax avoidance, while the structure of the board of commissioners and audit committee had no significant effect on tax avoidance. The implementation of corporate governance has a significant effect in tax avoidance activities.

Full Text:

PDF

References

Agoes, S. (2011). Auditing (Pemeriksaan Akuntan) oleh Kantor Akuntan Publik. Lembaga Penerbit Fakultas Ekonomi Universitas Indonesia.

Annisa, N. A., & Kurniasih, L. (2012). Pengaruh Corporate Governance Terhadap Tax Avoidance. Jurnal Akuntansi Dan Auditing, 8(2), 123–136. https://doi.org/https://doi.org/10.14710/jaa.8.2.123-136

Bodie, Z., Kane, A., & Marcus, A. (2016). Investments and portofolio Management (Global Edi). The McGraw-Hill Companies, Inc.

Brown, W. H., Christopher, S. F., Brent, L. I., & Eric, V. A. (2012). Organic Chemistry (6th Ed). Cole Cengage Learning.

Fadhilah, R. (2014). Pengaruh Good Corporate Governance Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI 2009-2011). Jurnal Akuntansi, 2(1). http://ejournal.unp.ac.id/students/index.php/akt/article/view/908

Hamdani, A. (2016). Good Corporate Governance. Mitra Wacana Media.

Hartadinata, O. S., & Tjaraka, H. (2013). Analisis Pengaruh Kepemilikan Manajerial, Kebijakan Hutang, dan Ukuran Perusahaan terhadap Tax Aggressiveness. Jurnal Ekonomi Dan Bisnis, 28(2), 48–59. https://media.neliti.com/media/publications/3975-ID-analisis-pengaruh-kepemilikan-manajerial-kebijakan-utang-dan-ukuran-perusahaan-t.pdf

Hartono, D. F., & Nugrahanti, Y. W. (2014). Pengaruh Mekanisme Corporate Governance Terhadap Kinerja Keuangan Perusahaan Perbankan. Dinamika Akuntansi, Keuangan Dan Perbankan, 3(2), 191–205. https://www.unisbank.ac.id/ojs/index.php/fe9/article/view/3726

Indonesia, K. K. R. (2020). Ini Realisasi Penerimaan Negara di Penghujung 2019. 08 Januari 2020. https://www.kemenkeu.go.id/publikasi/berita/ini-realisasi-penerimaan-negara-di-penghujung-2019/

Lim, Y. (2011). Tax Avoidance, Cost of Debtand Shareholder activism: Evidenxe from Korea. Journal of Banking & Finance, 35, 456–470.

Mardiasmo. (2016). Perpajakan (Edisi Revi). ANDI.

Pohan, C. A. (2018). Optimizing Corporate Tax Management: Kajian Perpajakan dan Tax Planning –nya Terkini. PT Bumi Aksara.

Puspita, S. R., & Harto, P. (2014). Pengaruh Tata Kelola Perusahaan Terhadap Penghindaran Pajak. Diponegoro Journal of Accounting, 3(2), 1–13.

Rahayuningsih, T., & Saprudin. (2019). Pengaruh Beban Pajak Tangguhan dan Laba Terhadap Beban Pajak Tahun Berjalan Pada Perusahaan Pertambangan. Journal of Information System, Applied, Management, Accounting and Research, 3(4).

Resmi, S. (2014). Perpajakan Teori dan Kasus. (8th ed). Salemba Empat.

Santoso, T. B., & Muid, D. (2014). Pengaruh Corporate Governance Terhadap Penghindaran Pajak Perusahaan. Diponegoro Journal of Accounting, 3(4), 148–159.

Setiani, C. J. (2016). Analisis Faktor-Faktor yang Mempengaruhi Tax Avoidance (Studi pada Perusahaan Pertambangan di Bursa Efek Indonesia Tahun 2011-2014). Fakultas Ekonomi Dan Bisnis Lampung.

Soesetio, Y. (2008). Kepemilikan Manajerial Dan Institusional, Kebijakan Dividen, Ukuran Perusahaan, Struktur Aktiva Dan Profitabilitas Terhadap Kebijakan Hutang. Jurnal Keuangan Dan Perbankan, 12(3), 384–398.

Sudana, I. M. (2015). Manajemen Keuangan Perusahaan (Edisi Kedu). Erlangga.

Sugiyono. (2018). Metode Penelitian Kuantitatif. Alfabeta.

Tarigan, J., & Christiawan, Y. Y. (2014). Kepemilikan Manajerial: Kebijakan Utang, Kinerja, dan Nilai Perusahaan. Jurnal Akuntansi Dan Keuangan, 9(1), 1–8.

Timothy, Y. C. K. (2010). Effects of Corporate Governance on Tax Aggressiveness. An Honours Degree Project Submitted to the School of Business in Partial Fulfilment of the Graduation Requirement for the Degree of Bachelor of Business Administration (Honours). Hong Kong Baptist University.

Tugiman, H. (2014). Pandangan Baru Internal Auditing. Kanisius.

Winata, F. (2014). Pengaruh Corporate Governance terhadap Tax Avoidance pada Perusahaan yang Terdaftar di BEI Tahun 2013. Tax & Accounting Review, 4(1).

Refbacks

  • There are currently no refbacks.