Pengaruh Corporate Governance Dan Kompensasi Rugi Fiskal Terhadap Tax Avoidance: Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bei Tahun 2017-2019

Authors

  • Meiranti Andriyani Singaperbangsa Karawang University, Indonesia
  • Endang Mahpudin UNSIKA (Universitas Singaperbangsa Karawang) adalah perguruan tinggi negeri yang berada di Karawang, Jawa Barat. Selain itu secara institusi kampus, UNSIKA telah mendapatkan akreditasi “B” dari BAN PT berdasarkan surat keputusan nomor 272/SK/BAN-PT/Akred/PT/IV/2019., Indonesia http://orcid.org/0000-0002-8885-8030

Keywords:

Fiscal Loss Compensation, Good Corporate Governance, Tax Avoidance

Abstract

Tax avoidance is a part of tax planning that is conducted legally. Tax Avoidance is conducted by the taxpayer (the company) to minimize the company's tax burden. The purpose of this research is to test how large the influence of corporate governance variables consist of institutional ownership, independent commissioner, audit quality, and audit committee and fiscal loss compensation variables in influencing tax evasion in mining companies listed on IDX (Indonesia Stock Exchange). The author uses secondary data of financial statements published by the mining companies listed on the IDX (Indonesia Stock Exchange). The results of this study indicate that the variables of institutional ownership, independent commissioner, and audit committee have significant influence on tax avoidance, while variable audit quality and fiscal loss compensation has no significant effect on tax avoidance on mining companies listed on the Indonesia Stock Exchange period 2017-2019. The samples used in this study were taken using the purposive sampling method. After a reduction with multiple criteria, set as many as 12 companies as samples. The analysis techniques on this study used a linear regression analysis with the help of SPSS 25 edition program.

Author Biographies

Meiranti Andriyani, Singaperbangsa Karawang University

UNSIKA (Universitas Singaperbangsa Karawang) adalah perguruan tinggi negeri yang berada di Karawang, Jawa Barat. Selain itu secara institusi kampus, UNSIKA telah mendapatkan akreditasi “B†dari BAN PT berdasarkan surat keputusan nomor 272/SK/BAN-PT/Akred/PT/IV/2019.

Endang Mahpudin, UNSIKA (Universitas Singaperbangsa Karawang) adalah perguruan tinggi negeri yang berada di Karawang, Jawa Barat. Selain itu secara institusi kampus, UNSIKA telah mendapatkan akreditasi “B” dari BAN PT berdasarkan surat keputusan nomor 272/SK/BAN-PT/Akred/PT/IV/2019.

Dosen Fakultas Ekonomi dan Bisnis, Universitas Singaperbangsa Karawang

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Published

2021-01-20

How to Cite

Andriyani, M., & Mahpudin, E. (2021). Pengaruh Corporate Governance Dan Kompensasi Rugi Fiskal Terhadap Tax Avoidance: Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bei Tahun 2017-2019. Jurnal Akuntansi Dan Pajak, 21(2). Retrieved from https://www.jurnal.stie-aas.ac.id/index.php/jap/article/view/1431

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Vol. 21 No. 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021

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