The Effect of Good Corporate Governance on Tax Avoidance of Listed Companies in Indonesian Stock Exchange in 2015-2017

Widuri, Retnaningtyas; Wijaya, Winnie; Effendi, Jessica; Cikita, Elvina

doi:10.31014/aior.1992.02.01.72

Cited by 15 publications

(26 citation statements)

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“…Kompensasi eksekutif adalah imbalan yang diberikan kepada pihak eksekutif perusahaan atas kinerja yang dilakukan dalam memenuhi target suatu perusahaan, pihak eksekutif perusahaan itu terdiri dari CEO (Chief Executive Officer), CFO (Chief Financial Officer), dan pihak eksekutif lainnya (Nugraha & Mulyani, 2019). Tujuan dari pemberian kompensasi adalah supaya pihak eksekutif (Widuri et al, 2019). Menurut Putri (2014) dalam Nugraha & Mulyani (2019), rumus perhitungan kompensasi eksekutif sebagai berikut.…”

Section: Kompensasi Eksekutifunclassified

“…Kepemilikan institusional adalah kepemilikan saham perusahaan yang dimiliki oleh institusi seperti perusahaan asuransi, bank, perusahaan investasi, dan kepemilikan institusi lainnya. Fungsi dari kepemilikan institusional adalah mengawasi dan memantau kebijakan atau keputusan yang diambil oleh manajemen (Widuri et al, 2019). Kepemilikan institusional juga memiliki sikap profesionalisme yang kuat dalam menganalisis informasi perusahaan serta menyediakan fungsi pemantauan atau pengawasan yang lebih kuat dan efektif terhadap kinerja manajemen perusahaan (Khoiriyah & Jefri, 2019).…”

Section: Kepemilikan Institusionalunclassified

“…Dalam penelitian Widuri et al (2019), menjelaskan bahwa kepemilikan institusional berpengaruh negatif terhadap penghindaran pajak. Maka dari itu, perusahaan yang memiliki kepemilikan institusional yang tinggi bisa mengurangi penghindaran pajak, karena semakin tinggi kepemilikan institusional maka pengawasan akan lebih ketat dalam perusahaan.…”

Section: Hipotesisunclassified

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Pengaruh Good Corporate Governance Terhadap Penghindaran Pajak Pada Perusahaan Pertambangan Yang Terdaftar Di Bei Tahun 2014–2019

Alvenina¹

2021

MAPI

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Tax is one of the largest state revenues so that the governmenttries to maximize tax revenue but it is different from companies that wantto minimize taxes. In minimizing the tax, the company implements taxavoidance. The company avoids tax due to the lack of internal supervisionof the company, therefore the need for a system that directs and regulatesthe relationships of interested company side in making policies within thecompany. The system is good corporate governance. The purpose of thisstudy was to determine the effect of good corporate governance on tax avoidance.Good corporate governance in this study is proxied by executive compensation,institutional ownership, managerial ownership, independent boardof commissioners, audit committee, and audit quality. Tax avoidance ismeasured using the Cash Effective Tax Rate (CETR). The research samplewas 47 mining sector companies listed on the IDX in 2014–2019, and obtained213 research data. The results in this study say that executive compensationhas a negative effect on tax avoidance, institutional ownershipand managerial ownership have a positive effect on tax avoidance and theindependent board of commissioners, audit committee, audit quality has noeffect on tax avoidance.

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Section: Kompensasi Eksekutifunclassified

Section: Kepemilikan Institusionalunclassified

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Pengaruh Good Corporate Governance Terhadap Penghindaran Pajak Pada Perusahaan Pertambangan Yang Terdaftar Di Bei Tahun 2014–2019

Alvenina¹

2021

MAPI

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“…Good and effective corporate governance is expected to reduce aggressive tax avoidance activities that may harm investors. Previous research studied the link between corporate governance and tax avoidance activities (Putri & Diyanty, 2014;Midiastuty et al, 2016;Arismajayanti & Jati, 2017;Waluyo, 2017;Widuri et al 2019). However, their research only measured corporate governance in terms of the existence, amount, or proportion of an independent corporate governance organ.…”

Section: The Effect Of Busyness Levels Of Independent Corporate Governance Organs On Taxmentioning

confidence: 99%

“…Several gaps (research gaps) exist between this study and previous research. First, previous research examined the effect of corporate governance on tax avoidance activities (Putri & Diyanty, 2014;Midiastuty et al, 2016;Arismajayanti & Jati, 2017;Waluyo, 2017;Widuri et al, 2019), corporate governance was measured by using the existence, amount, or proportion of corporate governance organs (which included: independent commissioners, independent directors, and audit committees) in the firms.However, this study measures corporate governance by using the activities of corporate governance organs (i.e. : the level of busyness and political connections of corporate governance organs) when examining the effect of corporate governance on tax avoidance activities.…”

Section: Introductionmentioning

confidence: 99%

Independent Corporate Governance Organs Activities and Tax Avoidance Activities: Evidence from Indonesia

Oktavia

2020

Jurnal Akuntansi

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This study aims to examine the effect of independent corporate governance organs activities (i.e. the level of busyness and political connections of independent corporate governance organs) on tax avoidance activities. By using a sample of manufacturing companies and panel data analysis, this study finds evidence that: (i) The busyness level of independent directors and audit committee have a positive effect on tax avoidance activities. This indicates that the more positions or jobs hold by independent directors and audit committees, thus their duties to monitor the company may be neglected and in turn they are unable to detect that the company is engaged in aggressive tax avoidance; (ii) Political connections of independent directors and audit committees have a positive effect on tax avoidance activities. This suggests that independent directors and audit committees can take advantage from their political connections to make a politics lobby that can reduce the corporate tax burden.

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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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The Effect of Good Corporate Governance on Tax Avoidance of Listed Companies in Indonesian Stock Exchange in 2015-2017

Abstract: The Journal of Economics and Business is an Open Access publication. It may be read, copied and distributed free of charge according to the conditions of the Creative Commons Attribution 4.0 International license.

Cited by 15 publications

References 0 publications

Pengaruh Good Corporate Governance Terhadap Penghindaran Pajak Pada Perusahaan Pertambangan Yang Terdaftar Di Bei Tahun 2014–2019

Pengaruh Good Corporate Governance Terhadap Penghindaran Pajak Pada Perusahaan Pertambangan Yang Terdaftar Di Bei Tahun 2014–2019

Independent Corporate Governance Organs Activities and Tax Avoidance Activities: Evidence from Indonesia

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

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