Kepemilikan Manajerial dan Praktik Penghindaran Pajak

Niandari, Nanik; Yustrianthe, Rachmawaty Hanny; Grediani, Evi

doi:10.33395/owner.v4i2.250

Cited by 13 publications

(15 citation statements)

References 2 publications

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“…But on the other hand, there are also family company owners who use their power to gain benefits for their extended family. This has been proven in previous research (Zulma, 2016), (Subagiastra, Arizona, & Mahaputra, 2017), (Gaaya, Lakhal, & Lakhal, 2017), (Prastiwi & Ratnasari, 2019), (Niandari, Yustrianthe, & Grediani, 2020).…”

Section: Introductionsupporting

confidence: 79%

The Effect of Corporate Social Responsibility, Family Ownership on Tax Avoidance: The Effect of Audit Quality Moderation

Yopie

Elivia

2022

ijesh

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Large tax receipts are essential for every country for its growth and development but it’s constrained by the fact that some people are not willing to pay taxes voluntarily and deliberately avoid tax in various ways. This research aims to examine the effect of corporate social responsibility, family ownership and audit quality on tax avoidance. This research also investigates whether audit quality can affect the causal relation of family ownership to tax avoidance. This research was conducted using non-financial firms. Total of sample that have met all the criteria was 158 companies which was registered on the Indonesia Stock Exchange (IDX) in the period of 2015-2019. Data obtained were tested with panel regression. Regression analysis results reveal that corporate social responsibility and tax avoidance are positively associated, corporation with high corporate social responsibility disclosure are less likely to engage in tax avoidance. Family ownership, on the other hand, affects tax avoidance negatively which means that family firms engage in more tax avoidance than non-family firms. Audit quality has a significant positive effect on tax avoidance but does not affect the relationship of family ownership to tax avoidance.

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Section: Introductionsupporting

confidence: 79%

The Effect of Corporate Social Responsibility, Family Ownership on Tax Avoidance: The Effect of Audit Quality Moderation

Yopie

Elivia

2022

ijesh

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“…Pihak yang dimaksud adalah masyarakat, pemerintah, pelanggan, pemasok, dan kreditur. Sejalan dengan pendekatan ini, para pemangku kepentingan yang dianggap mempunyai kekuasaan untuk mempengaruhi bagaimana sumber daya ekonomi digunakan untuk memberi manfaat bagi pemangku kepentingan lainnya, khususnya masyarakat dan lingkungan hidup, mendapat perhatian khusus (Niandari, Nanik, 2022).…”

Section: Teori Stakeholderunclassified

Analisis Pengaruh Rasio Likuiditas Dan Profitabilitas Terhadap Penghindaran Pajak

Fatikha,

Furqon

2024

JEMBA

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Wajib pajak yang melakukan upaya untuk menghindari pembayaran pajak dengan memanfaatkan celah hukum dalam peraturan perpajakan merupakan akibat dari perbedaan kebutuhan antara wajib pajak dengan pemerintah. Tujuan penelitian ini yaitu untuk mengetahui bagaimana rasio likuiditas dan profitabilitas mempengaruhi penghindaran pajak yang terdapat pada laporan keuangan tahunan yang dihasilkan oleh perusahaan Industri barang dan konsumsi subsektor farmasi di Bursa Efek Indonesia periode 2020–2023. Metode penelitian kuantitatif digunakan dalam penelitian ini dengan metode convenience sampling yang digunakan untuk menentukan sampel. Analisis regresi linier berganda merupakan metode analisis data yang digunakan dalam penelitian ini dengan bantuan program aplikasi SPSS versi 29. Temuan penelitian menunjukkan bahwa penghindaran pajak tidak dipengaruhi oleh rasio likuiditas. Namun, rasio profitabilitas mempengaruhi penghindaran pajak.

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“…(Jefri & Khoiriyah, 2019) concluded that ownership has a positive effect on tax avoidance. Research (Niandari et al, 2020;Ramdhani et al, 2020) explains that there is a positive effect between managerial ownership and tax avoidance. H4: Managerial Ownership has a positive impact on tax avoidance…”

Section: Influence Managerial Ownership On Tax Avoidancementioning

confidence: 99%

The Effect Of Good Corporate Governance Implementation On Tax Avoidance Behavior

Agustina

Mappadang

2022

WIDYAKALA JOURNAL

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This research is based on the intention to see the extent of the effect of independent commissioners, institutional ownership audit committees, managerial ownership, and the comparison of previous and current year tax avoidance on tax avoidance, and the relationship of good corporate governance to tax avoidance in companies. The occurrence of a phenomenon due to bad corporate governance that has an impact on the trend of tax avoidance that is carried out in a legal way as well as an illegal way is further exacerbated by the COVID-19 pandemic. The independent variable is measured by taking several variables in corporate governance. Tax avoidance is used as the dependent variable and is measured by CETR. The sample was taken by purposive sampling by collecting company data on the IDX totaling 73 from the same businesses in the property and real estate business in 2014-2020. The statistical analysis uses panel data regression analysis with Eviews 10 as the data processing application. The results show that independent commissioners do not significantly affect tax avoidance, the audit committee does not significantly affect itax avoidance, institutional ownershipi does not significantly affect itax iavoidance, managerial ownership significantly affects tax avoidance, tax avoidance in the previous year period significantly affects tax avoidance in the current year period.

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Kepemilikan Manajerial dan Praktik Penghindaran Pajak

Cited by 13 publications

References 2 publications

The Effect of Corporate Social Responsibility, Family Ownership on Tax Avoidance: The Effect of Audit Quality Moderation

The Effect of Corporate Social Responsibility, Family Ownership on Tax Avoidance: The Effect of Audit Quality Moderation

Analisis Pengaruh Rasio Likuiditas Dan Profitabilitas Terhadap Penghindaran Pajak

The Effect Of Good Corporate Governance Implementation On Tax Avoidance Behavior

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