Kebijakan Keuangan Dan Good Corporate Governance Terhadap Agresivitas Pajak

Abstract

This research aims to analyse the effect of financial policy and good corporate governance (GCG) on tax aggressiveness. Financial policies are prokated with leverage, capital intensity and inventory intensity. The GCG used are the institutional ownership, independent Board of Commissioners, audit committees and audit quality. The population is manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) period 2016-2017. Sampling method is used purposive sampling and obtained as much as 56 samples. Data analysis techniques use multiple linear regression using the SPSS 23. The results show that financial policies have an effect on tax aggressiveness. While the GCG on the independent Proxy Commissioner and Audit Committee has an effect on tax aggressiveness, while the other proxies are the ownership of the insitution and audit quality does not affect the aggressiveness of the tax. The research successfully develops the recstructuration of tax aggressiveness through GCG and financial policy. In accordance with the agency theory and stakeholder theory that states that the company through management conduct aggressiveness to show good news in the company. This study contributed to providing a reference related to the company's gap in conducting tax aggressiveness through financial policy and GCG.

Faktor-Faktor yang Mempengaruhi Agresivitas Pajak dengan Dimoderasi oleh Ukuran Perusahaan

“…Terdapat faktor lainnya yang mempengaruhi agresivitas pajak yaitu kepemilikan institusional, semakin tinggi kepemilikan institusional maka tingkat agresivitas pajak akan semakin menurun (Boussaidi & Sidhom, 2020). Terdapat perbedaan hasil penelitian dimana kepemilikan institusional tidak dapat berpengaruh kepada agresivitas pajak (Setyawan et al, 2019). Selanjutnya, faktor yang mempengaruhi agresivitas pajak ialah CSR, hasil penelitian menunjukkan bahwa semakin besar CSR yang diungkap perusahaan berdampak pada perusahaan yang menjadi semakin tidak agresif terhadap kewajiban pajaknya (Andhari & Sukartha, 2017).…”

“…Hasil pada penelitian ini tidak selaras dengan the debt convenant hypotesis pada teori akuntansi positif yang mana dijelaskan jika semakin tinggi relasi suatu perusahaan dengan kreditur akan mempengaruhi perusahaan, dimana membuat perusahaan melakukan usaha lebih dalam menjaga nilai laba diperiode yang sedang berjalan agar kinerja perusahaan dapat stabil. Perbedaan hasil penelitian menunjukkan bahwa leverage mempunyai pengaruh negatif terhadap agresivitas pajak (Setyawan et al, 2019), (Kusuma & Maryono, 2022.…”

Pengaruh Corporate Governance dan Financial Distress terhadap Agresivitas Pajak (Studi Empiris pada Perusahaan Manufaktur yang terhdaftar di Bursa Efek Indonesia Tahun 2016-2020)

“…Berdasarkan strategi penelitian, strategi yang digunakan dalam penelitian ini adalah studi kasus. Studi kasus berfokus pada pengumpulan informasi terkait dengan objek tertentu yang telah ditentukan (Sekaran & Bougie, 2020). Penelitian ini di analisis dengan menggunakan regresi data panel dan waktu pelaksanaannya adalah time series.…”

Could Earning Management Moderate the Effect of Csr, GCG and Leverage Towards Tax Aggresiveness?

“…Financial policy that can be used to support taxpayer aggressive behavior is leverage, which is used as ratio in measuring liability and equity in corporate financial report. Business entity uses liabilities as its operational funding, which later on will be claimed as operating expenses, so it is aimed to make the operating expenses increased (Setyawan, 2019). If the interest rate is high, the expense that will cut down the tax is high as well (Apriyani and Harnovinsah, 2019).…”

“…If the interest rate is high, the expense that will cut down the tax is high as well (Apriyani and Harnovinsah, 2019). Ambiguous policies related to tax possibly offer taxpayers to carry out tax with various alternatives, such as by affecting financial policy in Good Corporate Governance (GCG) (Setyawan, 2019). Good corporate governance, as believed could lowering aggressive actions by the businessmen.…”