Pengaruh Good Corporate Governance, Capital Intensity Ratio, Leverage, Dan Financial Distress Terhadap Agresivitas Pajak Pada Perusahaan Tambang Yang Terdaftar Di Bei Tahun 2013-2017

Octaviani, Ruth Rogate; Sofie, Sofie

doi:10.25105/jat.v5i2.4848

Cited by 25 publications

(48 citation statements)

References 7 publications

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“…Kepemilikian manajerial yang kecil, menandakan adanya kepemilikan lain yang mendominasi pemegang saham perusahaan. Hasil yang ada pada temuan ini sesuai dengan peneltian lain yang diteliti oleh Octaviani & Sofie (2018). Penelitian ini hasilnya juga seperti penelitian Salaudeen & Ejeh (2018) di nigeria dengan signifikansi 0,05.…”

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“…Hal tersebut dapat disebabkan karena perusahaan mengharapkan reputasi perusahaan terbangun dengan baik dipersepsi investor maupun calon investor. Temuan tersebut sesuai dengan teori keagenan yang beranggapan tingkat kepemilikan oleh institusi dapat meningkatkan pengawasan, dan mempengaruhi perusahaan melalui manajemen untuk lebih disiplin dan mematuhi aturan perpajakan yang ada (Octaviani & Sofie, 2018). Sesuai dengan penelitian Octaviani & Sofie (2018) dan Sadjiarto et al, (2019) kepemilikan institusianal tidak berdampak pada agresivitas pajak.…”

Section: Pembahasanunclassified

“…Karenanya, berbagai cara dipakai perusahaan untuk "mengakali" regulasi yang ada. Diantaranya dengan tindakan penghindaran pajak maupun lebih agresif saat melaporkan pajak (Octaviani & Sofie, 2018). Menurut Onyali & Okafor (2018) agresivitas pajak merupakan kegiatan untuk merepresentasikan perbedaan penanganan aktivitas untuk mengurangi pajak penghasilan yang dibayarkan dan dapat melanggar peraturan yang berlaku maupun tidak.…”

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“…Berbagai temuan penelitian yang berperan mendorong penelitian ini adalah penelitian Wijaya & Saebani (2019) yang mengemukakan kepemilikan manajerial berpengaruh pada agresivitas pajak. Berlawanan dengan penelitian Salaudeen & Ejeh (2018) dan Octaviani & Sofie (2018). Kepemilikan institusional mempengaruhi agresivitas pajak menurut Sadjiarto, Florencia, & Nevanda (2019), berbanding terbalik dengan hasil penelitian Octaviani & Sofie (2018).…”

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“…Berlawanan dengan penelitian Salaudeen & Ejeh (2018) dan Octaviani & Sofie (2018). Kepemilikan institusional mempengaruhi agresivitas pajak menurut Sadjiarto, Florencia, & Nevanda (2019), berbanding terbalik dengan hasil penelitian Octaviani & Sofie (2018). Penelitian tentang likuiditas terhadap agresivitas pajak telah dilakukan oleh Kariimah & Septiowati (2019) serta Djohar & Rifkhan (2019).…”

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Struktur Kepemilikan Dan Karakteristik Perusahaan Terhadap Agresivitas Pajak Perusahaan Manufaktur Di Indonesia

Pratama

Nurlaela

Titisari

2020

JAM

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The government and taxpayers have different interests, thus raising the tendency of taxpayers to minimize the tax paid. This research purpose to determine and analyze the impact of ownership structure (managerial ownership and institutional ownership) and firm characteristics (liquidity, gender diversity on board) on tax aggressiveness. For this research 134 manufacturing firms listed on Indonesia Stock Exchange in the 2013-2018 period used as population. By using purposive sampling selected 12 firms that used to be sample. Analytical method used is panel data regression and model selected Random Effect in Eviews 9. Research findings that liquidity affects tax aggressiveness, while other variable managerial ownership, institutional ownership, and gender diversity on the board do not have an impact on tax aggressiveness.

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Struktur Kepemilikan Dan Karakteristik Perusahaan Terhadap Agresivitas Pajak Perusahaan Manufaktur Di Indonesia

Pratama

Nurlaela

Titisari

2020

JAM

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The effect of financial distress and earnings management on tax aggressiveness with corporate governance as the moderating variable

Nugroho

Sutrisno²,

Mardiati³

2020

IJRBS

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This study aims to verify the correlation between financial distress and earnings management of tax aggressiveness moderated by corporate governance. This study uses a population of manufacturing companies that publish their financial statement on the Indonesia Stock Exchange from 2017 until 2018. Sample collection was performed using a purposive sampling method, resulting in a total of 212 populations that published complete financial reports. This study was tested by using the Multiple Regression Analysis test. This research gave empirical proofs that financial distress and real earnings management positively influenced the tax aggressiveness was supported, the proportion of independent commissioners weakened the financial distress and negatively impacted the tax aggressiveness was supported, the total audit committees weakened the financial distress and negatively influenced the tax aggressiveness was not supported, the proportion of independent commissioners and total audit committees weakened the real earnings management and negatively affected the tax aggressiveness was not supported

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Commissioner’s competency effect of profitability, capital intensity, and tax avoidance

Marsahala

Arieftiara

Lastiningsih

2020

JCA

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This study aims to research the impact of profitability and capital intensity on tax avoidance moderating with the competence of the board of commissioners. Focus of the study is manufacturing companies listed on Indonesia Stock Exchange for 2016-2018 period. The sampling technique was purposive sampling procedure, and hypotheses testing with regression panel data analysis using STATA version 13 application.The results indicate that profitability has a significant effect on tax avoidance, however, capital intensity has no significant effect on tax avoidance. This study documented that the competence of the board of commissioners weaken the effect of profitability on tax avoidance, however, the study failed to document the moderating role of the competence of commissioners on the effect of capital intensity on tax avoidance. This study contributes on enhance the empirical evidence that if companies have a competent board of commissioners, it can monitor managers' tax avoidance activities, thus managers will decrease the intensity of tax avoidance based on company profitability.

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Pengaruh Good Corporate Governance, Capital Intensity Ratio, Leverage, Dan Financial Distress Terhadap Agresivitas Pajak Pada Perusahaan Tambang Yang Terdaftar Di Bei Tahun 2013-2017

Cited by 25 publications

References 7 publications

Struktur Kepemilikan Dan Karakteristik Perusahaan Terhadap Agresivitas Pajak Perusahaan Manufaktur Di Indonesia

Struktur Kepemilikan Dan Karakteristik Perusahaan Terhadap Agresivitas Pajak Perusahaan Manufaktur Di Indonesia

The effect of financial distress and earnings management on tax aggressiveness with corporate governance as the moderating variable

Commissioner’s competency effect of profitability, capital intensity, and tax avoidance

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