DETERMINAN PENGHINDARAN PAJAK
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh direksi wanita, komisaris independen, komite audit, profitabilitas dan leverage terhadap penghindaran pajak. Jenis penelitian ini merupakan penelitian kuantitatif menggunakan metode purposive sampling berdasarkan kriteria yang telah ditentukan. Objek dalam penelitian ini yaitu perusahaan manufaktur sektor industri barang konsumsi tahun 2019-2023. Jumlah observasi yang digunakan sebanyak 165 pengamatan dari jumlah sampel 33 perusahaan. Jenis data yang digunakan adalah data panel dengan pengolahan data menggunakan EViews 12. Hasil Penelitian menunjukkan direksi wanita berpengaruh negatif terhadap penghindaran pajak, wanita mempunya sifat yang lebih hati-hati dalam mengambil keputusan terlihat hasil yang diperoleh dapat mempengaruhi pengindaran pajak. Komisaris independen tidak berpengaruh terhadap penghindaran pajak, meskipun sudah tertulis di dalam undang-undang tetapi tidak dapat mempengaruhi pengindaran pajak karena perusahaan hanya ingin mematuhi peraturan saja. Komite audit tidak berpengaruh terhadap penghindaran pajak, jumlah komite audit yang banyak tidak menjamin tidak adanya kecurangan penghindaran pajak. Profitabilitas berpengaruh positif terhadap penghindaran pajak, semakin tinggi profitabilitas, semakin tinggi penghindaran pajak. Leverage berpengaruh positif terhadap penghindaran pajak karena leverage yang tinggi akan menimbulkan risiko yang tinggi dan memiliki lebih banyak peluang untuk melakukan penghindaran pajak.
References
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Arsanti, P. M. D., Fatchan, I. N., & Fauzan. (2021). The Effect of Financial Distress, Good Corporate Governance, and Institutional Ownership on Tax Avoidance (Empirical Study of Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange for the 2016-2019 Period). JURNAL Riset Akuntansi Dan Keuangan Indonesia, 6(2), 154–165. https://journals.ums.ac.id/index.php/reaksi/article/view/16126
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Byrnes, J. P., Miller, D. C., & Schafer, W. D. (1999). Gender Differences in Risk Taking : A Meta-Analysis. Psychological Bulletin, 125(3), 367–383.
Dang, V. C., & Nguyen, Q. K. (2022). Audit Committee Characteristics and Tax Avoidance : Evidence from an emerging economy. Cogent Economics & Finance, 10(1). https://doi.org/10.1080/23322039.2021.2023263
Efendi, R., Muawanah, U., & Adi, K. (2022). Stewardship Theory di antara hubungan corporate risk, kompensasi eksekutif, karakteristik eksekutif, dan kepemilikan saham pemerintah terhadap tax avoidance. Jurnal Ekonomi Modernisasi, 18(1), 86–100. https://doi.org/10.21067/jem.v18i1.6575
Fauzan, F., Ayu, D. A., & Nurharjanti, N. N. (2019). The Effect of Audit Committee, Leverage, Return on Assets, Company Size, and Sales Growth on Tax Avoidance. Riset Akuntansi Dan Keuangan Indonesia, 4(3), 171–185. https://doi.org/10.23917/reaksi.v4i3.9338
Handoyo, S., Wicaksono, A. P., & Darmesti, A. (2022). Does Corporate Governance Support Tax Avoidance Practice in Indonesia ? International Journal of Innovative Research and Scientific Studies, 5(3), 184–201. https://doi.org/10.53894/ijirss.v5i3.505
Hoseini, M., & Gerayli, M. S. (2019). Demographic characteristics of the board of directors ’ structure and tax avoidance Evidence from Tehran Stock Exchange. International Journal of Social Economics, 46(2), 199–212. https://doi.org/10.1108/IJSE-11-2017-0507
Hossain, M. S., Ali, M. S., Islam, M. Z., Ling, C. C., & Fung, C. Y. (2024). Nexus between Profitability , Firm size and Leverage and Tax avoidance : evidence from an emerging economy. Asian Review of Accounting, 1321–7348. https://doi.org/10.1108/ARA-08-2023-0238
Jensen, M. C., & Meckling, W. (1976). THEORY OF THE FIRM: MANAGERIAL BEHAVIOR, AGENCY COSTS AND OWNERSHIP STRUCTURE. Human Relations, 72(10), 306–356. https://doi.org/10.1177/0018726718812602
Kalbuana, N., Taqi, M., Uzliawati, L., & Ramdhani, D. (2023). Cogent Business & Management CEO narcissism , corporate governance , financial distress , and company size on corporate tax avoidance CEO narcissism , corporate governance , financial distress , and company size on corporate tax. Cogent Business & Management, 10(1). https://doi.org/10.1080/23311975.2023.2167550
Kamul, I., & Riswandari, E. (2021). Pengaruh Gender Diversity Dewan , Ukuran Dewan Komisaris , Komisaris Independen , Komite Audit dan Konsentrasi Kepemilikan terhadap Agresivitas Pajak Abstrak. Jurnal Akuntansi Berkelanjutan Indonesia, 4(2), 218–238. https://doi.org/https://doi.org/10.32493/jabi.v4i2.y2021.p218-238
Karamoy, H., & Tulung, J. E. (2020). THE EFFECT OF FINANCIAL PERFORMANCE AND CORPORATE GOVERNANCE TO STOCK PRICE IN NON-BANK FINANCIAL INDUSTRY. Corporate Ownership & Control, 17(2), 97–103. https://doi.org/10.22495/cocv17i2art9
Khan, M. A., & Nuryanah, S. (2023). Combating Tax Aggressiveness : Evidence from Indonesia ’ s tax amnesty program. Cogent Economics & Finance, 11(2). https://doi.org/10.1080/23322039.2023.2229177
Kluzek, M., & Schmidt-Jessa, K. (2022). Capital Structure and Taxation of Companies Operating within National and Multinational Corporate Groups : Evidence from the Visegrad Group of Countries. Journal of Business Economics and Management, 23(2), 451–481. https://doi.org/10.3846/jbem.2022.15634
Lanis, R., Richardson, G., & Govendir, B. (2020). The effect of Board of Directors ’ Expertise and Tax Avoidance on Corporate Debt. Accounting & Finance, 61(3), 4475–4511. https://doi.org/10.1111/acfi.12738
Martínez-ferrero, J., García-meca, E., & Ram, M. (2021). Are Narcissistic CEOs more Tax Aggressive ? The moderating role of internal audit committees. Journal of Business Research, 129(February), 223–235. https://doi.org/10.1016/j.jbusres.2021.02.043
Mayndarto, E. C. (2022). Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Penghindaran Pajak pada Perusahaan Manufaktur Sub Sektor Otomotif yang Terdaftar di Bursa Efek Indonesia. Owner: Riset & Jurnal Akuntansi, 6, 426–442. https://doi.org/10.33395/owner.v6i1.590
Merslythalia, R., & Lasmana, M. S. (2017). Pengaruh Kompetensi Eksekutif, Ukuran Perusahaan, Komisaris Independen, dan Kepemilikan Institusional Terhadap Tax Avoidance. Jurnal Ilmiah Akuntansi Dan Bisnis, 117. https://doi.org/10.24843/jiab.2016.v11.i02.p07
Mocanu, M., Constantin, S., & Răileanu, V. (2021). Determinants of Tax Avoidance – Evidence on Profit Tax-Paying Companies in Romania. Economic Research-Ekonomska Istraživanja, 34(1), 2013–2033. https://doi.org/10.1080/1331677X.2020.1860794
Mohd, F., & Saad, N. (2019). Determinants of Corporate Tax Avoidance Multinational Corporations in Malaysia Strategies. International Journal of Public Policy and Administration Research, 6(2), 74–81. https://doi.org/10.18488/journal.74.2019.62.74.81
Mukin, A. U., & Oktari, Y. (2019). Effect of Company Size , Profitability , and Leverage on Tax Avoidance. 1(2).
Oktavia. (2020). Independent Corporate Governance Organs Activities and Tax Avoidance Activities: Evidence from Indonesia. Jurnal Akuntansi, 24(2), 280. https://doi.org/10.24912/ja.v24i2.697
Oktaviani, R. M., Wulandari, S., Srimindarti, C., & Ali, M. (2023). The Impact of Corporate Governance and Fiscal Loss Compensation on Tax Avoidance Policies : Indonesian Banking Sector. International Journal of Sustainable Development and Planning, 18(11), 3641–3647. https://doi.org/10.18280/ijsdp.181130
Palupi, I. D., Kurniawati, L., & Wijayanto, K. (2021). The Effectiveness of Corporate Governance Components as a Control Mechanism in Detecting Tax Avoidance When the Company is Under Financial Pressure. JURNAL Riset Akuntansi Dan Keuangan Indonesia, 6(3), 242–254. http://journals.ums.ac.id/index.php/reaksi/index
Prima, B. (2019). Tax Justice laporkan Bentoel lakukan penghindaran pajak, Indonesia rugi US$ 14 juta. https://nasional.kontan.co.id/news/tax-justice-laporkan-bentoel-lakukan-penghindaran-pajak-indonesia-rugi-rp-14-juta
Ramadhan, M. R. (2023). The Impact of Thin Capitalization rule on Tax Avoidance in Indonesia. Journal of Accounting and Investment, 24(2). https://doi.org/10.18196/jai.v24i2.17036
Richardson, G., & Lanis, G. T. R. (2016). Women on the Board of Directors and Corporate Tax Aggressiveness in Australia: An Empirical Analysis. Accounting Research Journal, 29(3). https://doi.org/10.1108/ARJ-09-2014-0079
Riguen, R., Salhi, B., & Jarboui, A. (2021). The Impact of Audit Characteristics on Corporate Tax Avoidance : The Moderating Role of Gender Diversity. Scientific Annals of Economics and Business, 68(1), 97–114. https://doi.org/10.47743/saeb-2021-0002
Samsul, I. (2023). Pusat Analisis Anggaran dan Akuntabilitas Keuangan Negara.
Sandy, S., & Lukviarman, N. (2015). Pengaruh corporate governance terhadap tax avoidance: Studi empiris pada perusahaan manufaktur. Jurnal Akuntansi & Auditing Indonesia, 19(2), 85–98. https://doi.org/10.20885/jaai.vol19.iss2.art1.
Alkurdi, A., & Mardini, G. H. (2020). The Impact of Ownership Structure and the Board of Directors ’ Composition on Tax Avoidance Strategies : Empirical Evidence from Jordan. Journal of Financial Reporting and Accounting, 18(4), 795–812. https://doi.org/10.1108/JFRA-01-2020-0001
Apriliyana, N., & Suryarini, T. (2018). Accounting Analysis Journal The Effect Of Corporate Governance and the Quality of CSR to Tax Avoidation. Accounting Analysis Journal, 7(3), 159–167. https://doi.org/10.15294/aaj.v7i3.20052
Arsanti, P. M. D., Fatchan, I. N., & Fauzan. (2021). The Effect of Financial Distress, Good Corporate Governance, and Institutional Ownership on Tax Avoidance (Empirical Study of Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange for the 2016-2019 Period). JURNAL Riset Akuntansi Dan Keuangan Indonesia, 6(2), 154–165. https://journals.ums.ac.id/index.php/reaksi/article/view/16126
Boussaidi, A., & Hamed-sidhom, M. (2021). Board ’ s Characteristics , Ownership ’ s Nature and Corporate Tax Aggressiveness : new evidence from the Tunisian context. EuroMed Journal of Business, 16(4), 487–511. https://doi.org/10.1108/EMJB-04-2020-0030
Byrnes, J. P., Miller, D. C., & Schafer, W. D. (1999). Gender Differences in Risk Taking : A Meta-Analysis. Psychological Bulletin, 125(3), 367–383.
Dang, V. C., & Nguyen, Q. K. (2022). Audit Committee Characteristics and Tax Avoidance : Evidence from an emerging economy. Cogent Economics & Finance, 10(1). https://doi.org/10.1080/23322039.2021.2023263
Efendi, R., Muawanah, U., & Adi, K. (2022). Stewardship Theory di antara hubungan corporate risk, kompensasi eksekutif, karakteristik eksekutif, dan kepemilikan saham pemerintah terhadap tax avoidance. Jurnal Ekonomi Modernisasi, 18(1), 86–100. https://doi.org/10.21067/jem.v18i1.6575
Fauzan, F., Ayu, D. A., & Nurharjanti, N. N. (2019). The Effect of Audit Committee, Leverage, Return on Assets, Company Size, and Sales Growth on Tax Avoidance. Riset Akuntansi Dan Keuangan Indonesia, 4(3), 171–185. https://doi.org/10.23917/reaksi.v4i3.9338
Handoyo, S., Wicaksono, A. P., & Darmesti, A. (2022). Does Corporate Governance Support Tax Avoidance Practice in Indonesia ? International Journal of Innovative Research and Scientific Studies, 5(3), 184–201. https://doi.org/10.53894/ijirss.v5i3.505
Hoseini, M., & Gerayli, M. S. (2019). Demographic characteristics of the board of directors ’ structure and tax avoidance Evidence from Tehran Stock Exchange. International Journal of Social Economics, 46(2), 199–212. https://doi.org/10.1108/IJSE-11-2017-0507
Hossain, M. S., Ali, M. S., Islam, M. Z., Ling, C. C., & Fung, C. Y. (2024). Nexus between Profitability , Firm size and Leverage and Tax avoidance : evidence from an emerging economy. Asian Review of Accounting, 1321–7348. https://doi.org/10.1108/ARA-08-2023-0238
Jensen, M. C., & Meckling, W. (1976). THEORY OF THE FIRM: MANAGERIAL BEHAVIOR, AGENCY COSTS AND OWNERSHIP STRUCTURE. Human Relations, 72(10), 306–356. https://doi.org/10.1177/0018726718812602
Kalbuana, N., Taqi, M., Uzliawati, L., & Ramdhani, D. (2023). Cogent Business & Management CEO narcissism , corporate governance , financial distress , and company size on corporate tax avoidance CEO narcissism , corporate governance , financial distress , and company size on corporate tax. Cogent Business & Management, 10(1). https://doi.org/10.1080/23311975.2023.2167550
Kamul, I., & Riswandari, E. (2021). Pengaruh Gender Diversity Dewan , Ukuran Dewan Komisaris , Komisaris Independen , Komite Audit dan Konsentrasi Kepemilikan terhadap Agresivitas Pajak Abstrak. Jurnal Akuntansi Berkelanjutan Indonesia, 4(2), 218–238. https://doi.org/https://doi.org/10.32493/jabi.v4i2.y2021.p218-238
Karamoy, H., & Tulung, J. E. (2020). THE EFFECT OF FINANCIAL PERFORMANCE AND CORPORATE GOVERNANCE TO STOCK PRICE IN NON-BANK FINANCIAL INDUSTRY. Corporate Ownership & Control, 17(2), 97–103. https://doi.org/10.22495/cocv17i2art9
Khan, M. A., & Nuryanah, S. (2023). Combating Tax Aggressiveness : Evidence from Indonesia ’ s tax amnesty program. Cogent Economics & Finance, 11(2). https://doi.org/10.1080/23322039.2023.2229177
Kluzek, M., & Schmidt-Jessa, K. (2022). Capital Structure and Taxation of Companies Operating within National and Multinational Corporate Groups : Evidence from the Visegrad Group of Countries. Journal of Business Economics and Management, 23(2), 451–481. https://doi.org/10.3846/jbem.2022.15634
Lanis, R., Richardson, G., & Govendir, B. (2020). The effect of Board of Directors ’ Expertise and Tax Avoidance on Corporate Debt. Accounting & Finance, 61(3), 4475–4511. https://doi.org/10.1111/acfi.12738
Martínez-ferrero, J., García-meca, E., & Ram, M. (2021). Are Narcissistic CEOs more Tax Aggressive ? The moderating role of internal audit committees. Journal of Business Research, 129(February), 223–235. https://doi.org/10.1016/j.jbusres.2021.02.043
Mayndarto, E. C. (2022). Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Penghindaran Pajak pada Perusahaan Manufaktur Sub Sektor Otomotif yang Terdaftar di Bursa Efek Indonesia. Owner: Riset & Jurnal Akuntansi, 6, 426–442. https://doi.org/10.33395/owner.v6i1.590
Merslythalia, R., & Lasmana, M. S. (2017). Pengaruh Kompetensi Eksekutif, Ukuran Perusahaan, Komisaris Independen, dan Kepemilikan Institusional Terhadap Tax Avoidance. Jurnal Ilmiah Akuntansi Dan Bisnis, 117. https://doi.org/10.24843/jiab.2016.v11.i02.p07
Mocanu, M., Constantin, S., & Răileanu, V. (2021). Determinants of Tax Avoidance – Evidence on Profit Tax-Paying Companies in Romania. Economic Research-Ekonomska Istraživanja, 34(1), 2013–2033. https://doi.org/10.1080/1331677X.2020.1860794
Mohd, F., & Saad, N. (2019). Determinants of Corporate Tax Avoidance Multinational Corporations in Malaysia Strategies. International Journal of Public Policy and Administration Research, 6(2), 74–81. https://doi.org/10.18488/journal.74.2019.62.74.81
Mukin, A. U., & Oktari, Y. (2019). Effect of Company Size , Profitability , and Leverage on Tax Avoidance. 1(2).
Oktavia. (2020). Independent Corporate Governance Organs Activities and Tax Avoidance Activities: Evidence from Indonesia. Jurnal Akuntansi, 24(2), 280. https://doi.org/10.24912/ja.v24i2.697
Oktaviani, R. M., Wulandari, S., Srimindarti, C., & Ali, M. (2023). The Impact of Corporate Governance and Fiscal Loss Compensation on Tax Avoidance Policies : Indonesian Banking Sector. International Journal of Sustainable Development and Planning, 18(11), 3641–3647. https://doi.org/10.18280/ijsdp.181130
Palupi, I. D., Kurniawati, L., & Wijayanto, K. (2021). The Effectiveness of Corporate Governance Components as a Control Mechanism in Detecting Tax Avoidance When the Company is Under Financial Pressure. JURNAL Riset Akuntansi Dan Keuangan Indonesia, 6(3), 242–254. http://journals.ums.ac.id/index.php/reaksi/index
Prima, B. (2019). Tax Justice laporkan Bentoel lakukan penghindaran pajak, Indonesia rugi US$ 14 juta. https://nasional.kontan.co.id/news/tax-justice-laporkan-bentoel-lakukan-penghindaran-pajak-indonesia-rugi-rp-14-juta
Ramadhan, M. R. (2023). The Impact of Thin Capitalization rule on Tax Avoidance in Indonesia. Journal of Accounting and Investment, 24(2). https://doi.org/10.18196/jai.v24i2.17036
Richardson, G., & Lanis, G. T. R. (2016). Women on the Board of Directors and Corporate Tax Aggressiveness in Australia: An Empirical Analysis. Accounting Research Journal, 29(3). https://doi.org/10.1108/ARJ-09-2014-0079
Riguen, R., Salhi, B., & Jarboui, A. (2021). The Impact of Audit Characteristics on Corporate Tax Avoidance : The Moderating Role of Gender Diversity. Scientific Annals of Economics and Business, 68(1), 97–114. https://doi.org/10.47743/saeb-2021-0002
Samsul, I. (2023). Pusat Analisis Anggaran dan Akuntabilitas Keuangan Negara.
Sandy, S., & Lukviarman, N. (2015). Pengaruh corporate governance terhadap tax avoidance: Studi empiris pada perusahaan manufaktur. Jurnal Akuntansi & Auditing Indonesia, 19(2), 85–98. https://doi.org/10.20885/jaai.vol19.iss2.art1.
Published
2024-08-09
How to Cite
NABILA, Nisa; ARYANI, Y Anni.
DETERMINAN PENGHINDARAN PAJAK.
PROSIDING SEMINAR NASIONAL UNARS, [S.l.], v. 3, n. 1, p. 405-413, aug. 2024.
Available at: <https://unars.ac.id/ojs/index.php/prosidingSDGs/article/view/4980>. Date accessed: 26 nov. 2024.
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Articles
