Pengaruh Kualitas Audit, Kompensasi Rugi Fiskal, Dan Pertumbuhan Aset Terhadap Tax Avoidance

Nihayah, Siti Zulfatin; Oktaviani, Rachmawati Meita

doi:10.36277/geoekonomi.v13i1.180

Cited by 2 publications

(3 citation statements)

References 9 publications

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“…Keberadaan komisaris independen berfungsi untuk melakukan pengawasan agar tidak terjadi asimetri antara agen dengan principal. Hasil peneliatian (Nihayah & Oktaviani, 2022) serta (Hidayat dkk., 2022) menunjukkan bahwasannya komisaris independen memberikan pengaruh negatif signifikan pada tax avoidance sebaliknya dalam penelitian (Masrurroch dkk., 2021) serta (Iswara & Oktaviani, 2022) menunjukkan jika komisaris independen memberikan pengaruh positif yang signifikan pada tax avoidance.…”

Section: Pendahuluanunclassified

Pengaruh Komisaris Independen, Profitabilitas dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Consumer Non Cyclicals

2023

j.akunt.dan keuang.kontemporer

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Penelitian ini menguji pengaruh komisaris independen (X1), profitabilitas (X2), dan ukuran perusahaan (X3) terhadap tax avoidance pada perusahaan consumer non siklis yang terdaftar di Bursa Efek Indonesia pada tahun 2019 sampai dengan tahun 2021. Untuk mengukur tax avoidance, penelitian ini mempergunakan Effective Tax Rate sebagai variabel dependen, sedangkan komisaris independen, profitabilitas, dan ukuran perusahaan sebagai variabel independen. Jumlah sampel penelitian sebanyak 22 perusahaan yang diperoleh dengan menggunakan metode purposive sampling. Data dianalisis dengan metode analisis linier berganda. Hasil penelitian menunjukkan jika komisaris independen berpengaruh negatif signifikan terhadap tax avoidance, sedangkan profitabilitas dan ukuran perusahaan berpengaruh negatif tidak signifikan terhadap tax avoidance This study examines the effects of independent commissioners (X1), profitability (X2), and company size (X3) on tax avoidance in consumer non-cyclical companies listed on the Indonesian Stock Exchange between 2019 and 2021. To measure tax avoidance, this study uses Effective Tax Rate as the dependent variable, while independent commissioners, profitability, and company size as independent variables. The number of research samples 22 companies was obtained using purposive sampling method. Data analyzed using the multiple linear analysis method. The result shows that independent commissioners have a significant negative effect on tax avoidance, while profitability and company size have an insignificant negative effect on tax avoidance.

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Section: Pendahuluanunclassified

Pengaruh Komisaris Independen, Profitabilitas dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Consumer Non Cyclicals

2023

j.akunt.dan keuang.kontemporer

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“…Tax is one of the most important corporate obligations, with the hope that the heterogeneity of directors significantly influences corporate tax avoidance behavior [12]. Tax avoidance [8][9][10], saves the company's cash flow from the obligation to pay taxes to maximize the receipt of dividends that will be distributed to shareholders, indicating that the owner of the company will try to maximize wealth. Cash savings increase the company's cash flow, which offers opportunities for further investment to enhance the firm's value.…”

Section: Tax Avoidancementioning

confidence: 99%

“…Companies that experience fiscal losses in one period will be given tax relief. Fiscal losses [10,11], in tax regulations in Indonesia can be compensated for the next five years. Compensation is made by reducing the company's profit by the amount of compensation for losses in the previous year.…”

Section: Introductionmentioning

confidence: 99%

The Impact of Corporate Governance and Fiscal Loss Compensation on Tax Avoidance Policies: Indonesian Banking Sector

Oktaviani,

Wulandari,

Srimindarti

et al. 2023

IJSDP

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This research explores the role of corporate governance, audit quality, and fiscal loss compensation in influencing tax avoidance strategies within firms in the Indonesian banking sector. Using financial statements and annual reports of companies listed on the Indonesia Stock Exchange (IDX) from 2017-2021, we employed panel data regression analysis to investigate these relationships. The selection of companies was based on specific criteria, which are detailed within the paper. Our findings revealed that while independent commissioners and audit committees negatively affect tax avoidance, institutional ownership and audit quality had no significant impact. Interestingly, fiscal loss compensation was found to positively influence tax avoidance. Our study indicates that not all corporate governance mechanisms are effective in curbing tax avoidance in the banking sector. Additionally, we highlight the unintended consequences of fiscal loss compensation policies, which may facilitate tax avoidance. These findings have important implications for policy and governance in the banking sector.

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Pengaruh Kualitas Audit, Kompensasi Rugi Fiskal, Dan Pertumbuhan Aset Terhadap Tax Avoidance

Cited by 2 publications

References 9 publications

Pengaruh Komisaris Independen, Profitabilitas dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Consumer Non Cyclicals

Pengaruh Komisaris Independen, Profitabilitas dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Consumer Non Cyclicals

The Impact of Corporate Governance and Fiscal Loss Compensation on Tax Avoidance Policies: Indonesian Banking Sector

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