Pengaruh Komite Audit, Dewan Komisaris Independen Dan Intensitas Modal Terhadap Penghindaran Pajak Di Perusahaan Keuangan

Abstract

This study aims to examine and analyze the effect of the audit committee, independent board of commissioners, and capital intensity on tax avoidance as measured by the Cash Effective Tax Rate (CETR). The population used in this study are financial companies listed on the Indonesia Stock Exchange during 2015 to 2019. The analysis techniques used in this research are classical assumption test, multiple linear regression analysis, determination coefficient test and hypothesis test. The results showed that partially the audit committee and independent board of commissioners had an effect on tax avoidance, while capital intensity had no effect on tax avoidance. Simultaneously, it shows that the audit committee, independent board of commissioners, and capital intensity have an effect on tax avoidance.

Pengaruh Profitabilitas, Intensitas Modal dan Kompetensi Komisaris Independen Terhadap Penghindaran Pajak

“…al., 2021). Adanya komisaris independen dalam suatu emiten dapat menaikkan kemampuan manajemen bahwa semakin tinggi proporsi kompetensi komisaris independen sehingga pengawasan lebih selektif untuk pihak manajemen, dengan selektifnya pengawasan sehingga praktik penghindaran pajak lebih rendah untuk dilakukan (Fadilah, et. al., 2021).…”

“…al., 2021). Dapat diinterpretasikan bahwa penghindaran pajak sebagai pengaturan untuk meminimalkan atau menghilangkan beban pajak dengan meninjau akibat pajak yang ditimbulkan, sedangkan pembayaran pajak ini sebagai bentuk tanggungjawab secara tidak langsung dalam distribusi pemerintah yang dilakukan (Fadilah, et. al., 2021).…”

Pengaruh Komisaris Independen, Komite Audit, dan Kualitas Audit terhadap Tax Avoidance

“…Penelitian Tiala et al (2019) dan Fadilah et al (2021) menyatakan bahwa komite audit berpengaruh pada penghindaran pajak, dengan bertambahnya jumlah komite audit maka kualitas pengawasan juga akan bertambah ketat untuk mendorong efisiensi dan efektivitas atas beban pajak perusahaan, serta motivasi terkait pajak yang diberikan semakin berkualitas, sehingga mempunyai pengaruh pada penghindaran pajak.…”

The Effect of Capital Intensity, Leverage, and Institutional Ownership on Tax Avoidance With Profitability as a Moderation Variable

“…Based on the research conducted (Apsari & Supadmi, 2018;Purwanti & Jaya, 2020;Putri et,al., 2020;Suciarti et,al., 2020) said that capital intensity negatively affects the tax avoidance variable. Research (Fadilah et, al., 2021;Faradisty et,al., 2019;Wiguna & Jati, 2017;Zoebar & Miftah, 2020) says that the capital intensity variable does not affect the tax avoidance variable.…”

“…A case related to agency theory in this research is the discovery of a disparity of interests between management and company owners when managing earnings. The company owner hopes there will be significant tax revenue from tax collection, while management believes that it should create higher profits but lower tax payments (Fadilah et, al., 2021).…”