PENGARUH TARIF PAJAK PENGHASILAN, MEKANISME BONUS, DAN TUNNELING INCENTIVES TERHADAP PERGESERAN LABA DALAM MELAKUKAN TRANSFER PRICING DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI

This study aims to examine the effect of income tax rates, bonus plan and tunneling incentives as instruments in detecting income shifting with transfer pricing with moderate good corporate governance. The independent variables in this research are income tax rate, bonus plan and tunneling incentives as well as leverage and firm size as control variables. Good corporate governance mechanism that has been used in this research is audit quality regarding to auditor reputation.The sample was taken by purposive sampling method consisting of 176 manufacturing companies of consumer goods industry sector listed in Indonesia Stock Exchange which have reported complete financial report in period 2013-2016. Test of hypothesis was using SPSS 23 application.The results show that good corporate governance has weaken positive significant for bonus plan and tunneling incentives in detecting income shifting in transfer pricing. Meanwhile, other independent variables income tax rate has no significant effect.

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The Effect of Good Corporate Governance on Tax Avoidance: An Empirical Study on Manufacturing Companies Listed in IDX period 2010-2013

Asian Journal of Accounting Research ◽

10.1108/ajar-2016-01-01-b004 ◽

2016 ◽

Vol 1 (1) ◽

pp. 28-38 ◽

Cited By ~ 6

Author(s):

Vivi Adeyani Tandean ◽

Winnie Winnie

Keyword(s):

Corporate Governance ◽

Audit Committee ◽

Audit Quality ◽

Stock Exchange ◽

Tax Avoidance ◽

Manufacturing Companies ◽

Effective Tax Rate ◽

Tax Rate ◽

Good Corporate Governance ◽

Positive Effect

This study aims to obtain an empirical evidence about the effect of good corporate governance on tax avoidance which becomes a proxy of current ETR (Effective Tax Rate). The samples of this study were 120 manufacturing companies listed in Indonesian Stock Exchange in 2010 – 2013. The hypothesis testing used multiple regression analysis. The result of this study show that audit committee has a positive effect on tax avoidance in partial but the executive compensation, executive character, company size, institutional ownership, boards of commisioners' proportion, audit committee and audit quality have simultaneous effect to define tax avoidance.

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Pengaruh Corporation Risk dan Good Corporate Governance terhadap Tax Avoidance dengan Kepemilikan Institusional sebagai Variable Pemoderasi

Kompartemen Jurnal Ilmiah Akuntansi ◽

10.30595/kompartemen.v17i2.4451 ◽

2020 ◽

Vol 17 (2) ◽

Author(s):

Tryas Chasbiandani ◽

Tri Astuti ◽

Sri Ambarwati

Keyword(s):

Corporate Governance ◽

Audit Quality ◽

Stock Exchange ◽

Tax Avoidance ◽

Institutional Ownership ◽

Tax Rate ◽

Good Corporate Governance ◽

Common Effect ◽

The Common ◽

Corporate Risk

Tax avoidance measured by Earning Tax Rate (ETR) is considered to be able to describe the real activities of tax avoidance carried out by the company. The purpose of this study was to analyze the effect of Corporation Risk and Good Corporate Governance on Tax Avoidance with Institutional Ownership as a Moderating Variable. This study uses a sample of non-banking and financial companies listed on the Indonesia Stock Exchange for the period of 2014-2016. The analysis in this study uses the common effect method. The results of this study indicate that corporate risk does not significantly influence tax avoidance, but with institutional ownership as a moderating variable, corporate risk has a significant effect on corporate tax avoidance. Corporate governance as measured by institutional ownership, board of commissioners and audit quality has a significant effect on tax company avoidance.Tax avoidance yang diukur berdasarkan Earning Tax Rate (ETR) dianggap mampu menggambarkan aktivitas nyata dari tax avoidance yang dilakukan oleh perusahaan. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh Corporation Risk dan Good Corporate Governance Terhadap Tax Avoidance dengan Kepemilikan Institusional Sebagai Variable pemoderasi. Penelitian ini menggunakan sampel perusahaan non perbankan dan keuangan yang terdaftar di Bursa Efek Indonesia periode 2014 – 2016. Analisis dalam penelitian ini menggunakan metode common effect. Hasil dari penelitian ini menunjukkan bahwa corporate risk tidak berpengaruh secara signifikan terhadap tax avoidance, namun dengan kepemilikan institusional sebagai variabel pemoderasi, corporate risk berpengaruh signifikan terhadap tax avoidance perusahaan.Corporate governance yang diukur dengan kepemilikan institusional, dewan komisaris dan kualitas audit berpengaruh signifikan terhadap tax avoidance perusahaan.

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Pengaruh Good Corporate Governance Terhadap Manajemen Laba Perusahaan Sektor Barang Konsumsi

Jurnal Ilmiah Akuntansi Kesatuan ◽

10.37641/jiakes.v9i2.875 ◽

2021 ◽

Vol 9 (2) ◽

Author(s):

Veren Noviyanti ◽

Heti Herawati

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Audit Committee ◽

Stock Exchange ◽

Financial Statements ◽

Managerial Ownership ◽

Manufacturing Companies ◽

Independent Variables ◽

Management Board ◽

Good Corporate Governance

Earnings management is a manager's deliberate action to manipulate financial statements with permissible limits with the aim of providing incorrect information for users of financial statements. The variables tested in this study consisted of independent variables and dependent variables. The independent variables tested in this study consisted of independent board of commissioners, managerial ownership, audit committee, and board of commissioners. While the dependent variable is earnings management as measured by the modified Jones model discretionary accruals. This study uses 52 data on manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange from 2016 to 2019. Sampling using the purpose sampling method. All data obtained from the company's annual financial statements. The results of this research show that partially independent board of commissioners and managerial ownership have no effect on earnings management, while the size of the board of commissioners and audit committee has a positive effect on earnings management. Independent board of commissioners, managerial ownership, audit committee, and board of commissioners simultaneously have no effect on earnings management. Keywords: Good Corporate Governance, Earnings Management, Board of Independent Commissioner, Board of Commissioner, Audit Committee, Managerial Ownership

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Studi good corporate governance dan kinerja saham perusahaan publik pada sektor manufaktur di Indonesia

Journal of Business and Banking ◽

10.14414/jbb.v7i2.990 ◽

2019 ◽

Vol 7 (2) ◽

Author(s):

Indhira Putri ◽

Iramani Iramani

Keyword(s):

Corporate Governance ◽

Multiple Regression ◽

Stock Return ◽

Foreign Ownership ◽

Managerial Ownership ◽

Manufacturing Companies ◽

Independent Variables ◽

Good Corporate Governance

This study aimed to examine the effect of Good Corporate Governance on manufacturing companies. The researchers used the boards of the commissioner, managerial ownership, independent commissioner, and foreign ownership as Good Corporate Governance’s proxy on the performance of the stock. The independent variables consist of the boards of the commissioner, managerial ownership, independent commissioner, and foreign ownership. The performance of stock is used by using stock return as measurement and dependent variable. The sample consists of manufacturing companies of the period of 2010-201. The hypothesis was tested by using multiple regression linear. Simultaneously, the boards of commissioners, managerial ownership, independent commissioner, and foreign ownership significantly affect the performance of the stock. Partially, the boards of commissioner negative significantly affect the performance of the stock. In addition, the managerial ownership and independent commissioner do not significantly affect the performance of the stock. Yet, the foreign ownership positively and significantly affects the performance of the stock.

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PENGARUH GOOD CORPORATE GOVERNANCE DAN VOLUNTARY DISCLOSURE TERHADAP BIAYA HUTANG (COST OF DEBT) PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

AL-ULUM : Jurnal Ilmu Sosial dan Humaniora ◽

10.31602/alsh.v3i2.1195 ◽

2018 ◽

Vol 3 (2) ◽

Author(s):

Akhmad Samhudi

Keyword(s):

Corporate Governance ◽

Voluntary Disclosure ◽

Audit Quality ◽

Stock Exchange ◽

Institutional Ownership ◽

Cost Of Debt ◽

Managerial Ownership ◽

Analysis Method ◽

Independent Variables ◽

Good Corporate Governance

This research aims to examines variables influencing cost of debt in banking companies listed in Indonesian Stock Exchange. Independent variables are Good Corporate Governance (independent commissioner, managerial ownership, institutional ownership, and audit quality) and voluntary disclosure.There are 19 banking companies which taken as samples during period 2013 to 2015. Analysis method in this research is multiple regression analysis which used SPSS program 16.0 version. Simultaneously testing used F-test and partially testing used t-test.The result shows that partially, independent variables which significantly influencing cost of debt are audit quality and voluntary disclosure with each significant value 0.003 and 0.049 (less than 0.05). Simultaneously, independent commissioner, managerial ownership, institutional ownership, audit quality and voluntary disclosure significantly influencing cost of debt in banking companies listed in Indonesia Stock Exchange with significant value 0.000 (below from 0.05). Adjusted R2 value 0,305 shows that 30,5% variation of companies cost of debt can be explained by independent commissioner, managerial ownership, institutional ownership, audit quality and voluntary disclosure and the explained by variables which not used in this research. Keywords: Good Corporate Governance, Voluntary Disclosure, Cost of Debt

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PENGARUH GOOD CORPORATE GOVERNANCE DAN RETURN ON ASSETS TERHADAP TAX AVOIDANCE

AKUNTABILITAS ◽

10.29259/ja.v13i2.9593 ◽

2019 ◽

Vol 13 (2) ◽

pp. 141-154

Author(s):

Jefri Jefri ◽

Yaumil Khoiriyah

Keyword(s):

Corporate Governance ◽

Audit Committee ◽

Audit Quality ◽

Stock Exchange ◽

Tax Avoidance ◽

Institutional Ownership ◽

Managerial Ownership ◽

Manufacturing Companies ◽

Return On Assets ◽

Good Corporate Governance

The objective of this research was to prove empirically the factors affecting the good corporate governance and the return on assets onthe tax avoidance of the manufacturing companies indexed in the Indonesia Stock Exchange in the period of 2014-2016. The independent variables of this research werethe institutional ownership, the managerial ownership, the proportion of independent board of Commissioners, the audit committee, the audit quality, the return on assets; while, the dependent variable of this research wasthe tax avoidance. The data collectingtechnique used in this research was the purposive sampling. The number of sample used in this research was 57 manufacturing companies indexed in the Indonesia Stock Exchange in 2014-2016. The data analysis technique used in this research was the multiple linear regressionby using IBM SPSS Version 20 program. The result of this research showed that the managerial ownership, the audit quality, and the return on assets affected the tax avoidance; while, the institutional ownership, the proportion of independent board of commissioners, and theaudit committee did not have any effect on the tax avoidance

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Company Size, Profitability, Tax, and Good Corporate Governance On The Company’s Decision To Transfer Pricing (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2015-2018 Period)

Riset Akuntansi dan Keuangan Indonesia ◽

10.23917/reaksi.v5i2.12404 ◽

2020 ◽

Vol 5 (2) ◽

pp. 141-150

Author(s):

Atwal Arifin ◽

Africo Al-Dua Saputra ◽

Heppy Purbasari

Keyword(s):

Corporate Governance ◽

Stock Exchange ◽

Transfer Pricing ◽

Secondary Data ◽

Annual Reports ◽

Company Size ◽

Manufacturing Companies ◽

Financial Reports ◽

Good Corporate Governance

The research is aimed to analyze the effect of company size, profitability, tax, and good corporate governance on the company’s decision to transfer pricing. The dependent variable in this study is transfer pricing which is proxied by the value of the related party transaction sale. The independent variables in this study are company size, profitability, tax, and KAP quality. This research used secondary data on financial reports or annual reports on manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2018 period. Determination of the sample employed purposive sampling method. The sample in this study were 22 companies with 88 data. The results in this study found that (1) company size had a positive effect on transfer pricing, (2) profitability had no effect on transfer pricing, (3) tax had no effect on transfer pricing, and (4) KAP quality had no effect on transfer pricing.

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Pengaruh Profitabilitas, Struktur Good Corporate Governance dan Kualitas Audit terhadap Audit Delay

Jurnal Ilmiah Akuntansi Kesatuan ◽

10.37641/jiakes.v6i1.59 ◽

2018 ◽

Vol 6 (1) ◽

pp. 009-022

Author(s):

Darwin Marasi Purba

Keyword(s):

Corporate Governance ◽

Audit Committee ◽

Audit Quality ◽

Stock Exchange ◽

Sampling Technique ◽

Test Results ◽

Manufacturing Companies ◽

Board Size ◽

Good Corporate Governance ◽

Descriptive Statistical Analysis

This study is aimed at collecting empirical evidence about the influence of profitability, and good corporate governance w h i c h consisted of the board size, the independent commisioners, audit committee size and audit quality on the audit delay.The populations of this research are manufacturing companies of consumer goods industry sector listed in Indonesia Stock Exchange in the year of 2015-2016 which includes 56 companies, using purposive sampling technique. Methods of data analysis used in this research are descriptive statistical analysis and multiple linear regressions.The results indicate that profitability, good corporate governance and audit quality have a simultaneously significant effect on the audit delay. However, partial test results show that the profitability and the size of audit committee are not affecting on the audit delay. Meanwhile, the board size, independent commissioners and audit quality have a significant effect on the audit delay

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Corporate Governance And Tax Aggressiveness: Agency Theory Relationship

Jurnal Reviu Akuntansi dan Keuangan ◽

10.22219/jrak.v11i1.15610 ◽

2021 ◽

Vol 11 (1) ◽

pp. 138-149

Author(s):

Bani Alkausar ◽

Farel Badar Kawakibi ◽

Mienati Somya Lasmana

Keyword(s):

Corporate Governance ◽

Agency Theory ◽

Audit Committee ◽

Audit Quality ◽

Stock Exchange ◽

Institutional Ownership ◽

Manufacturing Companies ◽

Effective Tax Rate ◽

Tax Rate ◽

Tax Aggressiveness

The study aimed to provide evidence of whether corporate governance can lower the tendency of companies to perform tax aggressiveness. The term of Tax Aggressiveness was used to further expand the meaning of the act of minimizing taxes by companies. The cash effective tax rate was used as an indicator of the tax aggressiveness of companies. Meanwhile, corporate governance was measured by the institutional ownership, independent commissioner, audit committee, and audit quality. Samples used were the manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2018. Results of the 97 samples observed indicated that independent commissioners proved to be able to suppress the tendency of companies to commit Tax Aggressiveness; meanwhile, the institutional ownership, audit committee, and audit quality was not proven. The existence of the independent commissioners is able to influence the decisions in creating policies that are set by the management, so the management does not perform an opportunistic action that would benefit the management including committing Tax Aggressiveness.

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PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, UKURAN DEWAN KOMISARIS, DAN LEVERAGE TERHADAP LUAS PENGUNGKAPAN GOOD CORPORATE GOVERNANCE (Studi Empiris Perusahaan Manufaktur di BEI Tahun 2008–2012)

El Muhasaba Jurnal Akuntansi ◽

10.18860/em.v5i1.2834 ◽

2014 ◽

Vol 5 (1) ◽

pp. 116

Author(s):

Nailun Ahmad Ridho ◽

Dwi Sulistiani

Keyword(s):

Corporate Governance ◽

Quantitative Research ◽

Stock Exchange ◽

Secondary Data ◽

Governance Mechanism ◽

Manufacturing Companies ◽

Board Size ◽

Independent Variables ◽

Good Corporate Governance ◽

Governance Disclosure

Title: [The Effect of Company Size, Profitability, Commissioner Board Size and Leverage on Widespread Disclosure of Good Corporate Governance: Empirical Study on Manufacturing Companies are Listed in IDX among Year 2008-2012] Corporate Governance is sets of rules that affect management to create a strong system and firm structure. This study was conducted to analyze the factors that affect the wider corporate governance disclosure in annual report on manufacturing companies in Indonesia Stock Exchange (IDX). This research is descriptive quantitative research. The data used are secondary data companies that listed on the Stock Exchange from the period 2008 to 2012. Factors tested in this research were firm size, profitability, board size, and leverage. Sampling methods used in this research was purposive sampling. The analysis technique is used multiple linear analysis methods for Hypothesis testing. The results of this study indicate that partially independent variables that significantly influence the broad disclosure of corporate governance is the profitability and leverage. Profitability variables have a significant effect because the companies with high profit companies have a responsibility to disclose more information even as the number of interested stakeholders. While the leverage effect is also significant because the company with high leverage levels will disclose more information to creditor’s necessity with the result that reduces the supervision’s cost. Whereas no effect was variable firm size and board size. The variable size of the company does not have a significant effect because the large-sized companies are more likely to have greater agency problems anyway, so it needs more stringent good corporate governance mechanism, especially in manufacturing companies with different levels of difficulty with other types of companies. While the board size variable is also not significant because the number of commissioners would effect to then many entries received by directors and will effect the decision of the board of directors. Independent variables can explain the widespread influence of corporate governance disclosure by 33.2% while the remaining 66.8% can be explained by factors beyond research.

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