PENGARUH STRUKTUR KEPEMILIKAN PERUSAHAAN TERHADAP TAX AVOIDANCE DI INDONESIA DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI

Tax avoidance is a strategy that companies can take to reduce their tax payments. The purpose of this study is to look at the effects of family, foreign, and government ownership on tax avoidance. This study also tries to identify the effect of corporate governance on tax avoidance by companies with family, foreign, and government ownership. Corporate governance is seen from the existence of multiple large shareholders (MLS), independent commissioners, and audit quality by BIG 4-affiliated public accounting firms. Tax avoidance is measured using the effective tax ratio (ETR) and book tax different (BTD). The population of this study is a company listed on the Indonesia Stock Exchange for the period 2017-2019. The research sample was selected using purposive sampling technique which resulted in 141 companies for analysis. The results of this study indicate that family, foreign, and government ownership have a positive effect on tax avoidance. The existence of MLS in companies with family and foreign ownership causes a negative effect on tax avoidance. The existence of auditors from KAP Big 4 does not reduce the possibility of companies with family, foreign and government ownership involved in tax avoidance practices. Meanwhile, the existence of independent commissioners does not have a significant effect on the relationship between family, foreign, and government ownership on tax avoidance.

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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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Corporate Social Responsibility, Good Corporate Governance, and Management Compensation against Tax Avoidance

Budapest International Research and Critics Institute (BIRCI-Journal) Humanities and Social Sciences ◽

10.33258/birci.v4i2.1968 ◽

2021 ◽

Vol 4 (2) ◽

pp. 2612-2625

Author(s):

Yeyet Rohyati ◽

Suripto Suripto

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Stock Exchange ◽

Tax Avoidance ◽

Sampling Technique ◽

Management Compensation ◽

Good Corporate Governance ◽

Negative Effect ◽

Corporate Social

This study aims to obtain empirical evidence regarding the influence of Corporate Social Responsibility, Good Corporate Governance, and Management Compensation on Tax Avoidance. The population in this study are mining companies listed on the Indonesia Stock Exchange in 2016-2018. Determination of the sample using purposive sampling technique, obtained a sample of 8 companies with 40 observational data. The analysis technique and hypothesis testing are carried out by using panel data regression analysis through Eviews-9. The results show that Corporate Social Responsibility has a positive effect on Tax Avoidance, Good Corporate Governance has no effect on Tax Avoidance, and Management Compensation has a negative effect on Tax Avoidance.

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CORPORATE GOVERNANCE, TAX AVOIDANCE, AUDIT DELAY DAN NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN DI BEI PERIODE 2010-2014)

InFestasi ◽

10.21107/infestasi.v12i1.1803 ◽

2016 ◽

Vol 12 (1) ◽

pp. 85

Author(s):

Ronald Tehupuring

Keyword(s):

Corporate Governance ◽

Firm Value ◽

Audit Committee ◽

Audit Quality ◽

Stock Exchange ◽

Tax Avoidance ◽

Asymmetry Of Information ◽

Analysis Technique ◽

Negative Effect ◽

Value Of Firm

Corporate governance is an issue related to the practice of tax avoidance and audit delay and will impact on the value of firm. Application of corporate governance expected to mitigate the asymmetry of information and increase the confidence of shareholders. This study aimed to examine the relationship of corporate governance and tax evoidance practices and their effect on audit delay and firm value. Samples were obtained through purposive sampling and as many as 130 observations, after deducting the data outliers, the final sample of 125 observations 2010-2014 of corporate banking listed on the Indonesian Stock Exchange. The data analysis technique used is multiple linear regression with SPSS version 17. The results show that the first model: reputation, of KAP, audit quality, and audit committee has no effect on tax avoidance, while independent commissioner negative effect on tax avoidance; The second model suggests that tax avoidance and independent commissioner has no effect on audit delay, while the audit committee negatively affect audit delay; The third model shows that tax avoidance (negative) and the audit committee (positive) effect on the value of firm, while the independent commissioner has not affect on value of firm.

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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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Model Hubungan Peningkatan Kualitas Nilai Perusahaan Melalui Corporate Governance, Gender Direktur, Reputasi Audit Pada Perbankan Konvensional dan Perbankan Syariah di Indonesia Tahun 2013-2018

Journal of Economic Bussines and Accounting (COSTING) ◽

10.31539/costing.v4i1.1552 ◽

2020 ◽

Vol 4 (1) ◽

pp. 263-273

Author(s):

Suharti Suharti ◽

Anton Anton ◽

Irawati Irawati

Keyword(s):

Corporate Governance ◽

Firm Value ◽

Audit Quality ◽

Stock Exchange ◽

Board Members ◽

Company Performance ◽

Significant Positive Effect ◽

Important Indicator ◽

Negative Effect ◽

Positive Effect

One important indicator factor for assessing the company's future prospects is to see the extent to which the company's profitability has grown. The purpose of this study was to determine the Relationship between Improving the Quality of Company Value through Corporate Governance, Gender Director, Audit Reputation in Conventional Banking and Islamic Banking in Indonesia 2013-2018. This research was conducted in listed companies that are members of the financial sector (Conventional and Sharia Banking) which are listed on the Indonesia Stock Exchange from 2013 to 2018 from 31 banking companies listed on the Indonesian stock exchange from a period of 6 years from 2013 to 2018. Methods used is purposive sampling, namely the technique of determining the sample with certain considerations. While the data analysis method using SEM and AMOS. The results of this study indicate that the Independent Board (Independent Board) does not have a significant positive effect on company performance and firm value (2) Gender Director (Female directorship) does not have a significant negative effect on company performance and firm value (3) Board Members (Managerial Board) ) has a significant positive effect on company performance; but Board Members (Managerial Board) do not have a significant positive effect on firm value. (4) Audit Reputation does not have a positive significant effect on company performance and firm value. Keywords: Audit Quality, Professional Accuracy, Competence, Ethics of Internal Auditors

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THE INFLUENCE OF CORPORATE GOVERNANCE, COMPANY SIZE, AND LEVERAGE TOWARD EARNING MANAGEMENT

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v6i1.4869 ◽

2019 ◽

Vol 6 (1) ◽

pp. 19

Author(s):

Mayasari Mayasari ◽

Ayu Yuliandini ◽

Intan Indah Permatasari

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Firm Size ◽

Stock Exchange ◽

Sampling Technique ◽

Earning Management ◽

Managerial Ownership ◽

Company Size ◽

Negative Effect ◽

Positive Effect

The purpose of this study is to examine the influence of GCG variables, firm size, and leverage on earnings management. The sample used is 35 public listed property and real estatecompanies in the Indonesia Stock Exchange (IDX) from 2015 until 2017. The sampling technique uses purposive sampling. This study uses multiple regression. The results of the analysis showed that managerial ownership does not have a negative effect on earnings management but oppositely, it has a positive effect on earnings management, while company size does not have any effect on earning management.

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MEKANISME GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, STRUKTUR KEPEMILIKAN MANAJERIAL DAN LEVERAGE PADA MANAJEMEN LABA PADA EMITEN PERBANKAN DI BURSA EFEK INDONESIA

Jurnal Riset Manajemen dan Bisnis ◽

10.21460/jrmb.2015.101.352 ◽

2015 ◽

Vol 10 (1) ◽

pp. 1

Author(s):

Rowland Pasaribu ◽

Dionysia Kowanda ◽

Muhammad Firdaus

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Firm Size ◽

Audit Committee ◽

Audit Quality ◽

Stock Exchange ◽

Sampling Technique ◽

Earning Management ◽

Managerial Ownership ◽

Good Corporate Governance

ABSTRACT This reseach amied at knowing the influence of audit quality, propotion of independent commissioner, audit committe, firm size, managerial ownership and leverage. It used purposive sampling technique or choosing samples based on certain criteria. The sample of this research was 25 companies of banking industry in indonesia stock exchange period 2008-2012. Descriptive analysis, classical test, as well as multiple linear regression by examining the hypothesis using SPSS 20.0 were used to analyzed the data. The result shows that (1) all independent variables simultaneously hasinfluence on earnings management; (2) however partially audit committee, audit quality, managerial ownership and leverage do not affect significantly to earnings management; (3) only firm size and independent commissioner that affect significantly to earning management. Keywords: Earning Management, Good Corporate Governance, Firm Size, BankingABSTRAK Penelitian ini bertujuan untuk menganalisis dan menguji secara empiris signifikansi parsial dan simultan dari kualitas audit, komisaris independensi audit, komite audit, ukuran perusahaan, struktur kepemilikan, dan leverage terhadap manajemen laba pada emiten perbankan di bursa efek Indonesia periode 2008-2012. Teknik analisis yang digunakan adalah multiregresi. Hasil studi menunjukkan bahwa secara simultan seluruh variabel independen berpengaruh signifikan sedangkan secara parsial hanya ukuran perusahaan dan komisi independensi audit yang berpengaruh signifikan terhadap manajemen laba. Kata Kunci: Manajemen Laba, Mekanisme Tata Kelola, Ukuran Perusahaan, Perbankan,

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Pengaruh Komponen Risk Based Bank Rating Pada Nilai Perusahaan Perbankan

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v29.i02.p29 ◽

2019 ◽

Vol 29 (2) ◽

pp. 883

Author(s):

Ketut Krisna Savitri ◽

I Wayan Ramantha

Keyword(s):

Corporate Governance ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Capital Adequacy ◽

Return On Assets ◽

Good Corporate Governance ◽

Capital Adequacy Ratio ◽

Negative Effect

This study aims to empirically examine the effect of the risk-based bank rating component as measured by non-performing loans, loan to deposit ratio, good corporate governance, return on assets and capital adequacy ratio on the value of banking companies listed on the Indonesia Stock Exchange (BEI) Year 2013-2017. The research sample was selected using the nonprobability sampling method with a purposive sampling technique and obtained as many as 6 banking companies, so that the number of observations with a study period of 5 years was 30 observations. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that non-performing loans and loan to deposit ratios have a negative effect on the value of banking companies. Return on assets and capital adequacy ratio have a positive effect on the value of banking companies and good corporate governance does not affect the value of banking companies. Keywords : Risk Based Bank Rating; Company Value; Banking.

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Pengaruh Ukuran Perusahaan, Kepemilikan Institusional, dan Konservatisme Akuntansi pada Tax Avoidance

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i02.p08 ◽

2020 ◽

Vol 30 (2) ◽

pp. 375

Author(s):

I Gusti Agung Istri Windaryani ◽

I Ketut Jati

Keyword(s):

Stock Exchange ◽

Research Result ◽

Tax Avoidance ◽

Sampling Technique ◽

Institutional Ownership ◽

Accounting Conservatism ◽

Company Size ◽

Regression Test ◽

Negative Effect ◽

A Company

This study aims to obtain empirical evidence regarding the effect of company size, institutional ownership, and accounting conservatism on tax avoidance in the Mining Sector Companies contained on the Stock Exchange in the 2015-2018. The sample was determined using the nonprobability sampling method with a purposive sampling technique, obtained by 11 companies with a year of observation for 4 years so as to obtain 44 observations. Data analysis techniques using the Multiple Linear Regression test with the SPSS program. The research result that the size of company and accounting conservatism give a negative effect on tax avoidance while institutional ownership has no effect on tax avoidance. This shows that the larger the size of a company and the more companies apply accounting conservatism, the lower the practice of tax avoidance. Keywords: Company Size; Ownership Institutional; Accounting Conservatism; Tax Avoidance.

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Does government ownership affect corporate governance and corporate disclosure?

Managerial Auditing Journal ◽

10.1108/maj-12-2015-1287 ◽

2016 ◽

Vol 31 (8/9) ◽

pp. 871-890 ◽

Cited By ~ 21

Author(s):

Yaseen Al-Janadi ◽

Rashidah Abdul Rahman ◽

Abdulsamad Alazzani

Keyword(s):

Corporate Governance ◽

Best Practices ◽

Voluntary Disclosure ◽

Audit Quality ◽

Government Ownership ◽

Policy Makers ◽

Content Type ◽

Quality Disclosure ◽

Negative Effect ◽

Negative Role

Purpose This paper aims to examine the moderating effect of government ownership (GO) on the association between corporate governance (CG) and voluntary disclosure (VD). Design/methodology/approach This study used multivariate analysis to examine the moderating variable. Findings GO has a moderating negative effect on the association between CG factors [e.g. board size, non-executive directors (NEDs)] and VD, which indicates that GO plays a negative role in the effectiveness of CG. The study also found that audit quality is not affected by the influence of GO, indicating that companies without GO are better than companies with GO in terms of applying the best practices of CG to provide sufficient and high-quality disclosure. Originality/value This study has important implications for governments to be more effective in implementing the best practices of CG. Additionally, the findings could have implications for authority regulators, policy makers and shareholders to require effective implications for CG to reduce the effects of GO the implementation of best CG practices and the disclosure of quality information.

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