Corporate Governance, Likuiditas, Tax Avoidance: Ukuran Perusahaan Sebagai Variabel Moderasi

Abstract

Tujuan: Penelitian ini bertujuan untuk membuktikan pengaruh corporate governance dan likuiditas terhadap tax avoidance dengan ukuran perusahaan sebagai variabel moderasi. Elemen corporate governance yang digunakan adalah komisaris independen dan komite audit. Metode: Sampel dipilih dengan menggunakan teknik purposive sampling dengan hasil 22 perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia dari tahun 2016 hingga 2019. Teknik analisis data dengan analisis linear berganda dan Moderated Regression Analysis Temuan: Hasil yang diperoleh menunjukkan bahwa komisaris independen tidak berpengaruh terhadap tax avoidance. Komite audit dan likuiditas berpengaruh negatif terhadap tax avoidance. Ukuran perusahaan mampu memoderasi pengaruh negatif komite audit dengan tax avoidance, tetapi tidak mampu memoderasi pengaruh komisaris independen dan likuiditas terhadap tax avoidance. Kebaharuan: Dalam penelitian ini mempertimbangkan efektifitas keterlibatan ukuran perusahaan sebagai faktor yang memoderasi pengaruh corporate governance dan likuiditas terhadap tax avoidance di perusahaan property dan real estate.

The Effect of Liquidity and Financial Distress on Tax Aggressiveness with Firm Size as The Moderating Variable

“…The results of this study are the same as those of research conducted by Cahyadi et al (2020) and Asih (2021), which show that firm size can moderate the influence between liquidity and tax aggressiveness. However, this research differs from those conducted by Kinasih (2021) and Hanifah (2021), which state that firm size cannot moderate the effect of liquidity on tax aggressiveness. The company's size is associated with the amount of liabilities owned by the company.…”

The Effect Of Profitability And Liquidity On Tax Aggressiveness With Good Corporate Governance As A Moderation Variable

“…This is supported by research by JayantoPurba & Dwi, (2020); Herlinda & Rahmawati, (2021);Kulsum, (2020) found that liquidity has a positive effect on tax aggressiveness, while research Herlinda & Rahmawati, (2021) states that liquidity has a negative effect on tax aggressiveness and research by Yogiswari & Ramantha, (2017) states that liquidity has no effect on tax aggressiveness. Based on the results of this research, the researcher formulated a hypothesis: H 2 : Liquidity has a positive effect on tax aggressiveness Good Corporate Governance can weaken the influence of profitability on tax aggressiveness One element of good corporate governance is the existence of an independent board of commissioners Supervision and control provided by independent commissioners can reduce the possibility of managers acting undisciplined and aggressively in managing company taxes (Nur Hanifah, 2022). According to research by Wardani et al, (2022) the presence of independent commissioners is negatively related to the level of aggressiveness in tax strategies.…”

Pengaruh Likuiditas dan Financial Distress terhadap Agresivitas Pajak dengan Firm Size sebagai variabel Moderasi pada Perusahaan Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia tahun 2018-2020

“…Besar laba maka pajak tinggi, perusahaan berusaha untuk mengurangi pajak dengan bertindak agresif terhadap pajak. Penelitian mengenai pengaruh firm size terhadap hubungan likuiditas dan agresivitas pajak diantaranya penelitian dari (Nur Hanifah, 2022) dan (Cahyadi et al, 2020) menyatakan bahwa "firm size mampu memoderasi pengaruh likuiditas terhadap agresivitas pajak" .…”