Pengaruh Corporate Governance Dan Kompensasi Rugi Fiskal Terhadap  Tax Avoidance: Studi Empiris Pada Perusahaan Pertambangan  Yang Terdaftar Di Bei Tahun 2017-2019

Tax avoidance is a part of tax planning that is conducted legally. Tax Avoidance is conducted by the taxpayer (the company) to minimize the company's tax burden. The purpose of this research is to test how large the influence of corporate governance variables consist of institutional ownership, independent commissioner, audit quality, and audit committee and fiscal loss compensation variables in influencing tax evasion in mining companies listed on IDX (Indonesia Stock Exchange). The author uses secondary data of financial statements published by the mining companies listed on the IDX (Indonesia Stock Exchange). The results of this study indicate that the variables of institutional ownership, independent commissioner, and audit committee have significant influence on tax avoidance, while variable audit quality and fiscal loss compensation has no significant effect on tax avoidance on mining companies listed on the Indonesia Stock Exchange period 2017-2019. The samples used in this study were taken using the purposive sampling method. After a reduction with multiple criteria, set as many as 12 companies as samples. The analysis techniques on this study used a linear regression analysis with the help of SPSS 25 edition program.

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Tax Avoidance: Good Corporate Governance

Owner ◽

10.33395/owner.v5i1.311 ◽

2021 ◽

Vol 5 (1) ◽

pp. 152-163

Author(s):

Moh. Ubaidillah

Keyword(s):

Corporate Governance ◽

Tax Evasion ◽

Audit Committee ◽

Audit Quality ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Institutional Ownership ◽

Mining Companies ◽

Good Corporate Governance ◽

The Government

Tax is an important element for the government but it becomes a burden for companies, so companies do tax evasion legally or illegally to reduce the tax burden. The purpose of this research is to determine the influence of good corporate governance (Institutional Ownership, Independent Commissioners, Audit Committee and Audit Quality) on Tax Avoidance. Independent variables in this study are Institutional Ownership, Independent Commissioners, Audit Committee and Audit Quality, while dependent variables are tax avoidance. This research was taken from mining companies listed on the IDX in 2015-2018. The population in the corporate sector is 47 companies. The samples were studied by 10 companies selected using purposive sampling techniques so that the total samples used for 4 years became 40 samples. The analysis method used is multiple linear regression analysis with SPSS 22 tool. Partial test results showed that the independent board of commissioners had a significant negative effect on tax avoidance, institutional ownership had a significant positive effect on tax avoidance, while the audit committee and the quality of audits had no effect on tax avoidance on mining companies. The results of this study can be concluded that to suppress tax avoidance, the function of independent commissioners must be strengthened.

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PENGARUH PROFITABILITAS DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK

Medikonis ◽

10.52659/medikonis.v12i1.30 ◽

2021 ◽

Vol 12 (1) ◽

pp. 55-68

Author(s):

Eling Ri Kurniati ◽

Eky Apriani

Keyword(s):

Corporate Governance ◽

Audit Committee ◽

Audit Quality ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Institutional Ownership ◽

Total Sample ◽

Mining Companies ◽

Good Corporate Governance

ABSTRACT The aim of this study was to examine the effect of profitability and good corporate governance toward tax avoidance. Good corporate governance was proxied by institutional ownership, an independent board of commissioners, an audit committee, and audit quality toward tax avoidance. The population in this study were mining companies listed on the Indonesia Stock Exchange in the 2014-2018 period with amount 47 companies. Samples were selected using the purposive sampling method. The total sample used in this study are 9 mining companies with a study period of 5 years, so that the samples obtained were 45 samples. The analytical method used in this study is multiple linear regression analysis. The results of this study indicate that profitability have a significant effect toward tax avoidance, while the institutional ownership, independent board of commissioners, audit committee, and audit quality are unable to establish the influence toward tax avoidance.

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THE EFFECT OF GOOD CORPORATE GOVERNANCE ON TAX AVOIDANCE: EMPIRICAL STUDY OF THE INDONESIAN BANKING COMPANY

The Accounting Journal of Binaniaga ◽

10.33062/ajb.v2i02.92 ◽

2019 ◽

Vol 2 (02) ◽

Author(s):

Waluyo Waluyo

Keyword(s):

Corporate Governance ◽

Tax Evasion ◽

Quantitative Research ◽

Audit Committee ◽

Audit Quality ◽

Stock Exchange ◽

Tax Avoidance ◽

Institutional Ownership ◽

Least Square ◽

Audit Committees

The purpose of this study aims to examine the effect of corporate governance on tax evasion. Corporate governance is proxied represented by the audit committee, the proportion of independent board of commissioners, institutional ownership and audit quality. Tax evasion is measured by the size of the gap of an effective tax rate. This study uses quantitative research design and data from the Finance Authority Service / OJK listed on the Indonesia Stock Exchange. By using purposive sampling in the observation period of 2013-2016, it has obtained 92 observations. The Data has been analyzed by using ordinary least square regression model. Regression results has identified that the proportion of independent board of commissioners and corporate performance have negatively affected tax evasion. Audit committees, audit quality and the size of company positively affected tax evasion. However, the institutional ownership has had no significant effect on tax evasion. These results have indicated that some of the mechanisms of corporate governance in Indonesia have been effective according to its function for the shareholders.

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ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE

JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ◽

10.30871/jama.v5i2.3532 ◽

2021 ◽

Vol 5 (2) ◽

pp. 121-131

Author(s):

Afriyanti Hasanah

Keyword(s):

Corporate Governance ◽

Audit Quality ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Sampling Technique ◽

Institutional Ownership ◽

Company Size ◽

Political Connection ◽

Good Corporate Governance

This study aims to analyze the effect of Good Corporate Governance on tax avoidance.This study uses 4 variables for measuring Good Corporate Governance namely Institutional Ownership, Audit Quality, Company Size, and Political Connection. The population of this study are all manufacturing sector companies that have been listed on the Indonesia Stock Exchange (BEI) in the 2013-2017 period with a total final sample of 160 companies that have met the criteria. The samples in this study used nonprobability sampling method with purposive sampling technique in order to get a sample size of 32 companies. Data analysis technique used was simple linear regression analysis of each variable by using Eviews. The results showed that Institutional Ownership did not affect tax avoidance, while Audit Quality, Company Size, and Political Connection had an influence on tax avoidance. Keywords: Tax Avoidance, Institutional ownership, Audit Quality, Company Size, and Political Connection

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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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PENGARUH KEPEMILIKAN INSTITUSIONAL DAN DEWAN KOMISARIS INDEPENDEN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BEI PERIODE 2015-2017

JURNAL AKUNTANSI, KEUANGAN DAN TEKNOLOGI INFORMASI AKUNTANSI ◽

10.36085/jakta.v1i1.827 ◽

2020 ◽

Vol 1 (1) ◽

pp. 97-109

Author(s):

Nensi Yuniarti ◽

Elvis Nopriyanti Sherly ◽

Dewi Nopita Sari

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Audit Committee ◽

Audit Quality ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Institutional Ownership ◽

Multiple Linear Regression Analysis

This study aims to examine (1) Institutional ownership Against Tax Avoidance and (2) Independent Board of Commissioners Against Tax Avoidance in LQ-45 companies registered in Indonesia Stock Exchange (IDX). This research is quantitative research. The population in this study were all LQ-45 companies listed on the Stock Exchange in 2015-2017. While the sample of this study was determined by purposive sampling method to obtain 29 sample companies. The type of data used is secondary data obtained from www.idx.co.id and sample company websites. The analytical method used is multiple linear regression analysis. Based on the results of multiple linear regression analysis with a significance level of 5%, the results of the study concluded: institutional ownership and independent board of commissioners proved to have a significant effect on tax avoidance. The results of this study, it is suggested to add other variables that are thought to influence tax avoidance such as: audit quality, audit committee, management compensation, and managerial ownership.

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Corporate Governance and Leverage on Tax Aggressiveness: Empirical Study on Mining Companies in Indonesia

International Journal of Social Science and Business ◽

10.23887/ijssb.v4i1.24193 ◽

2020 ◽

Vol 4 (1) ◽

Author(s):

Laurensia Vanesali ◽

Ari Budi Kristanto

Keyword(s):

Corporate Governance ◽

Audit Committee ◽

Sampling Method ◽

Audit Quality ◽

Tax Avoidance ◽

Institutional Ownership ◽

Manufacturing Firms ◽

Research Data ◽

Tax Aggressiveness ◽

Mining Companies

This study aims to investigate the effect of corporate governance and leverage towards tax aggressiveness. The research data comprises 66 firm-year obtained from 11 mining companies during 2013-2018. They were sorted using a purposive sampling method. The hypotheses were tested using multiple regression analysis. The results indicate that institutional ownership and audit committee had a positive and significant effect on tax aggressiveness, the proportion of independent commissioners and audit quality had a negative and significant effect on tax avoidance, while leverage was not considered as a determinant of tax avoidance in Indonesian manufacturing firms.

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Pengaruh Financial Distress dan Good Corporate Governance pada Praktik Tax Avoidance

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v29.i03.p01 ◽

2019 ◽

Vol 29 (3) ◽

pp. 912

Author(s):

I Gede Ambara Cita ◽

Ni Luh Supadmi

Keyword(s):

Corporate Governance ◽

Financial Distress ◽

Audit Committee ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Institutional Ownership ◽

Audit Committees ◽

Good Corporate Governance ◽

Positive Effect

Efforts to minimize tax payments from nominal should be legally called tax avoidance. This study aims to examine the effect of financial distress and good corporate governance on tax avoidance that is proxied by the cash effective tax rate (CETR). This research was conducted in the consumer goods sector companies listed on the Indonesia Stock Exchange in 2013-2017. Determination of the number of samples using purposive sampling method and obtained a sample of 105 samples. Data were analyzed using multiple linear regression analysis. Based on the results of the analysis found financial distress has a negative effect on tax avoidance, institutional ownership has a positive effect on tax avoidance, independent commissioners have a positive effect on tax avoidance, and audit committees have a positive effect on tax avoidance. Keywords : Financial Distress; Institutional Ownership; Independent Commissioner; Audit Committee; Tax Avoidance.

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Good Corporate Governance in Manufacturing Companies Tax Avoidance

ETIKONOMI ◽

10.15408/etk.v15i2.3541 ◽

2016 ◽

Vol 15 (2) ◽

pp. 85-96

Author(s):

Uun Sunarsih ◽

Kartika Oktaviani

Keyword(s):

Corporate Governance ◽

Audit Committee ◽

Audit Quality ◽

Stock Exchange ◽

Tax Avoidance ◽

Secondary Data ◽

Institutional Ownership ◽

Managerial Ownership ◽

Manufacturing Companies ◽

Good Corporate Governance

This study aimed to examine the effect of good corporate Governance against tax avoidance peroxided by the book tax gap and corporate governance is peroxided by institutional ownership, managerial ownership, independent board, audit committee and audit quality. This study was performed on companies listed on the Stock Exchange on the observation period 2011-2014. The method used is purposive sampling and obtained a sample of 10 companies. The data used is secondary data that can be downloaded through www.idx.co.id and www.sahamok.com. The results showed that the variables of the board of managerial ownership, independent directors, audit committee, and audit quality effect on tax avoidance while institutional ownership variable has no effect on tax avoidance. It is suspected that institutional ownership as a monitoring tool in any decision taken by the manager does not support an optimal oversight of management performance related to tax evasion.DOI: 10.15408/etk.v15i2.3541

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PENGARUH CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Jurnal Akuntansi ◽

10.25170/jara.v12i2.87 ◽

2018 ◽

Vol 12 (2) ◽

pp. 163-185 ◽

Cited By ~ 1

Author(s):

Uun Sunarsih ◽

Puput Handayani

Keyword(s):

Corporate Governance ◽

Audit Committee ◽

Audit Quality ◽

Stock Exchange ◽

Tax Avoidance ◽

Secondary Data ◽

Institutional Ownership ◽

Managerial Ownership ◽

Manufacturing Companies ◽

The Difference

The purpose of this study is to examine the effect of corporate governance on tax avoidance in manufacturing companies listed on the Stock Exchange in 2012-2015. The method used was purposive sampling and obtained eleven companies. Secondary data is obtained through www.idx.co.id and www.sahamok.com. The results of this study indicate that institutional ownership has no effect, meaning that the small size of institutional ownership has not been able to become an effective monitoring tool in reducing tax avoidance. Managerial ownership has influence. This means that managerial ownership has effectively monitored the company. The independent board of directors is influential. This means that the proportion of independent commissioners has a good performance, which can reduce tax avoidance. The audit committee has no effect. This is possible because it is not able to increase supervision of management due to limited authority. Influential audit quality. This means that the company audited by KAP The Big Four will be more trusted by the tax authorities because it has high work integrity. Executive compensation has no effect. This is possible because of the high compensation received by the executive has not been able to bridge the difference of interests between shareholders and managers.

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