Tata Kelola Perusahaan dan Penghindaran Pajak

Rombebunga, Meyjerd

doi:10.24246/persi.v2i3.p237-255

Cited by 3 publications

(5 citation statements)

References 5 publications

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“…From this explanation, it can be concluded that institutional ownership has no significant effect on tax avoidance. The results of this study are in line with research conducted by [14], but not in line with the research conducted by [17], [19], and [44] which concludes institutional ownership has a positive effect on tax avoidance. The results of the t-test table above also show a significant value of Independent Commissioners of 0.967 which is greater than 0.05.…”

Section: H1contrasting

confidence: 55%

“…In addition, studies conducted by [7] say that Executive Compensation does not affect Tax Avoidance. Institutional Ownership does not affect Tax Avoidance in [14] and [15], but has a positive effect on Tax Avoidance in [16] and [17]. Other studies say that Institutional Ownership has a negative effect on Tax Avoidance, namely research by [18] and [19].…”

Section: Introductionmentioning

confidence: 99%

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Variables That Influence Tax Avoidance of Financial Sector Companies Listed on the Idx

Verin,

Santioso

2024

ijaeb

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Tax revenue has increased every year, so the government must encourage tax compliance activities so that community welfare and development can be realized. The government must ensure that there are no tax avoidance practices carried out by taxpayers given the application of the self-assessment collection system in Indonesia. This study aims to determine how executive character, executive compensation, institutional ownership, independent commissioners, and accounting conservatism have an impact on the tax avoidance of financial sector companies listed on IDX. The technique that was used in this research is purpose sampling with the results of about 25 financial sector companies listed on the IDX. In this research, multiple linear regression analysis testing was carried out using the SPSS IBM Statistics program. The results obtained from this study confirm that executive character has a significant and positive influence on tax avoidance, on the other hand, executive compensation, institutional ownership, independent commissioners, and accounting conservatism do not have a significant effect on tax avoidance. According to this study, companies should show more attractive environmental performance to attract investors.

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Section: H1contrasting

confidence: 55%

Section: Introductionmentioning

confidence: 99%

Variables That Influence Tax Avoidance of Financial Sector Companies Listed on the Idx

Verin,

Santioso

2024

ijaeb

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“…In other words, the existence of institutional ownership does not significantly influence management decisions, thus allowing tax avoidance to still occur. Research that is in line with these results are (Apriliyana & Suryarini, 2018;Maharani & Baroroh, 2020;Rombebunga & Pesudo, 2019), which state that institutional ownership has no effect on tax avoidance.…”

Section: Descriptive Statistical Analysismentioning

confidence: 72%

Determinants of Tax Avoidance and Audit Quality as a Moderating Variable

Mashuri

2023

ijtc

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Taxes is The largest contribution for every country financial forecast. The Government maximizes their effort to be able increasing taxes, in order to accomplish the needs of their people. Companies are one of the biggest expenses of country need to be able to be financed. As a result, the government's efforts can create conflicts and it is not in line with the company's goals it self. The company will try to do a tax avoidance scheme in order to reduce the amount of the tax burden, however it will trigger various problems. Agency theory that can solve those problems that arise, from company as an agent. There are factors impact on tax avoidance, it consists of institutional ownership and corporate social responsibility. Audit quality is taken as a moderating variable, in analyzing the effect between the two independent variables, either strengthens or weakness. This type of research is quantitative research that uses the company's annual report as sources data. The sample in this study amounted to 43 mining companies listed on the Indonesia Stock Exchange in 2017-2019 and were selected based on purposive sampling technique. The results of data testing show that institutional ownership has no significant positive effect on tax avoidance, while corporate social responsibility has a significant positive effect on tax avoidance. Audit quality is showed to be able to weaken the influence of institutional ownership on tax avoidance and strengthen the influence of corporate social responsibility on tax avoidance.

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“…Keberadaan komisaris independen ini diharapkan dapat mengurangi sejumlah kecurangan mungkin saja terjadi pada pelaporan yang dilaporkan oleh pihak manajemen perusahaan dan dapat memberikan saranserta masukan dalam pengelolaan serta penentuan berbagai kebijakan termasuk kebijakan dalammenjalankan aktivitas penghindaran pajak serta meningkatkan kepatuhan terhadap peraturan yang berlaku sehingga peraturan perpajakan dapat dipatuhi secara penuh dan tindakan tax avoidance pun dapat diminimalisir. Menurut (Rombebunga, 2019) dan (Armstrong et al, 2015) komisaris independen berpengaruh terhadap tax avoidance yang dilakukan perusahaan.…”

Section: Pendahuluanunclassified

“…Keberadaan komisaris independen dapat mempengaruhi permasalahan terkait dengan kebijakan agresivitas pajak yang dilakukan oleh perusahaan (Armstrong et al, 2015) Untuk itu, dapat dikatakan bahwa semakin besar keberadaan komisaris independen didalam perusahaan, dapat mengurangi risiko perusahaanyang ditimbulkan dari kebijakan eksekutif dalammelakukantax avoidance.Sementara itu, (Rombebunga, 2019)mengumukakan bahwa keberadaan komisaris independen dengan proporsi yang besar dapat melakukan tugasnya dalam mengawasi dan kontrol secara optimal kepada para eksekutif untuk memaksimalkan laba perusahaan yang dilakukan melalui penghindaran pajak. Untuk itu, perusaahan terdorong untuk melakukan tax avoidance jika keberadaan komisaris independen dapat melakukan tugas mereka dalam mengawasi dan kontrol kebijakan dan perilaku para eksekutif dalam melakukan penghematan kas perusahaan.…”

Section: Teori Agensiunclassified

Pengaruh Karakteristik Eksekutif dan Kepemilikan Institusional terhadap Tax Avoidance dengan Corporate Governance sebagai Variabel Moderasi

Rizki

Arieftiara

Masripah

2021

jiss

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Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik eksekutif dan kepemilikan intitusional terhadap tax avoidance dengan corporate governance yang diproksikan dengan komisaris independen sebagai variabel moderasi. Objek penelitian ini berupa perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2018, dengan total sampel sebanyak 127 perusahaan. Penelitian ini menggunakan metode kuantitatif menggunakan data panel. Teknik analisis data yang digunakan adalah uji asumsi klasik, uji pemilihan estimasi data panel, uji regresi linear berganda, dan uji hipotesis dengan menggunakan signifikansi 5% dan 10%. Hasil dari penelitian ini diperoleh bahwa: karakteristik eksekutif dan kepemilikan institusional tidak berpengaruh terhadap tax avoidance, dan komisaris independen memoderasi pengaruh karakteristik eksekutif terhadap tax avoidance.

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Tata Kelola Perusahaan dan Penghindaran Pajak

Cited by 3 publications

References 5 publications

Variables That Influence Tax Avoidance of Financial Sector Companies Listed on the Idx

Variables That Influence Tax Avoidance of Financial Sector Companies Listed on the Idx

Determinants of Tax Avoidance and Audit Quality as a Moderating Variable

Pengaruh Karakteristik Eksekutif dan Kepemilikan Institusional terhadap Tax Avoidance dengan Corporate Governance sebagai Variabel Moderasi

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