scholarly journals Gender Diversity Effect on Tax Avoidance and Firm Risk

2022 ◽  
Vol 27 ◽  
pp. 463-480
Author(s):  
Diamonalisa Sofianty ◽  
Etty Murwaningsari ◽  
Susi Dwi Mulyani
Keyword(s):  
Tax Evasion ◽  
Stock Exchange ◽  
Gender Diversity ◽  
Tax Avoidance ◽  
Manufacturing Companies ◽  
Firm Risk ◽  
Industrial Sectors ◽  
Negative Effect ◽  
Asean Countries

The purpose of this study was to examine the effect of gender diversity on firm risk with tax avoidance as a mediating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study used SPSS version 20.0 to process the data. The sample of this research is 51 manufacturing companies listed on the IDX using multiple regression panel data. This study uses financial statement data for the 2015 – 2019 period. The findings of this study are (1) there is a negative effect of gender diversity on tax avoidance; (2) there is a negative effect of gender diversity on firm risk; (3) there is a positive effect of tax avoidance on firm risk; (4) Gender diversity has an influence on firm risk through tax avoidance. The limitations of this study are as follows: the research sample is only in manufacturing companies listed on the Indonesia Stock Exchange with a limited number of samples because during the observation period there are companies that are losing, suspending, and delisting. Therefore, this research suggests that (1) Further research can expand the scope of the research sample or compare it with companies in other industrial sectors. (2) Further research can increase the number of other variables, such as Corporate Social Responsibility by using the Blau-Index measurement (1975) so that the measurement can be more detail and constructive. (3) Further research can use other samples in Asean countries by comparing the success rate of anti-corruption disclosure in ASEAN countries. The practical implications include the following: (1) the role of gender diversity in the company is very necessary for implementing Good Corporate Governance (GCG) thus a healthy company will be created so that the company's risk does not occur in the future. (2) the role of the government is needed in making policies so that companies do not do tax evasion. The originality of the research includes this study, which is the first to analyze gender diversity on firm risk through tax avoidance.

scholarly journals Pengaruh Leverage dan Capital Intensity pada Tax Avoidance dengan Proporsi Komisaris Independen sebagai Variabel Pemoderasi

2019 ◽  
pp. 1
Author(s):  
Cyntia Habibah Sinaga ◽  
I Made Sadha Suardikha
Keyword(s):  
Regression Analysis ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Capital Intensity ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Fixed Assets ◽  
Research Population ◽  
Negative Effect

This study aims to obtain empirical evidence of the effect of leverage and capital intensity on tax avoidance with the proportion of independent commissioners as moderating variable. The research population is manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The method of determining the sample used was purposive sampling and obtained 200 observations. Data analysis techniques using multiple linear regression analysis and Moderated Regression Analysis (MRA). The results of the analysis show that leverage has a positive effect on tax avoidance. This means that the more debt the company uses to finance assets, the higher level of tax avoidance. Capital intensity has a negative effect on tax avoidance. This means that the more capital invested by the company in the form of fixed assets, the lower level of tax avoidance. The proportion of independent commissioners does not moderate the effect of leverage and capital intensity on tax avoidance. Keywords: Leverage, capital intensity, independent commissioners, tax avoidance

scholarly journals Pengaruh Ukuran Perusahaan, Profitabilitas, Koneksi Politik dan Pengungkapan Corporate Social Responsibility Pada Tax Avoidance

2019 ◽  
pp. 1992
Author(s):  
Pande Putu Biantari Darmayanti ◽  
Ni Ketut Lely Aryani Merkusiawati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Participant Observation ◽  
Tax Avoidance ◽  
Political Connections ◽  
Company Size ◽  
Manufacturing Companies ◽  
Negative Effect ◽  
Corporate Social

The variables examined in this study are company size, profitability, political connections and disclosure of corporate social responsibility (CSR). The purpose of this study is to obtain empirical results regarding the effect of company size, profitability, political connections and disclosure of corporate social responsibility (CSR) on tax avoidance. This research was conducted on the Indonesia Stock Exchange (IDX). The number of samples taken as many as 38 manufacturing companies with nonprobability sampling method, especially purposive sampling. The research period is 2014-2017. Data collection is done by non-participant observation techniques. The data analysis technique used is multiple linear regression. The results of this study indicate that company size, political connections and disclosure of corporate social responsibility have no effect on tax avoidance while profitability has a negative effect on tax avoidance. The amount of profit obtained by the company is very influential on the company's actions to practice tax avoidance. Keywords: Tax avoidance, company size, profitability, political connections, disclosure of corporate social responsibility

scholarly journals The Effect of Corporate Governance on Tax Avoidance: Evidence from Indonesia

2020 ◽  
Vol 2 (4) ◽  
pp. 66-85
Author(s):  
Feren Frisca Tania ◽  
. Mukhlasin
Keyword(s):  
Corporate Governance ◽  
Internal Control ◽  
Audit Committee ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Audit Committees ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Negative Effect

This study aims to analyze the effect of the effectiveness of internal control, independent commissioners, the expertise of the board of commissioners, the number of audit committees, and the expertise of the audit committee on tax avoidance in manufacturing companies listed in Indonesia Stock Exchange period 2016-2018. This research is expected to be a material consideration for companies in making decisions related to taxation. The deductive approach used in this study by developing hypotheses based on relevant theories and findings of previous studies. Agency theory is used to see the effect of corporate governance on tax avoidance. The data collection method uses secondary data from the company's financial statements and annual reports according to specific criteria. Data analysis was performed by descriptive statistics and multiple linear regression. The results of the regression analysis prove that effectiveness of internal control and number of audit committees had a positive effect which means higher effectiveness of internal control and number of audit committees cause more tax avoidance, conversely independent commissioners and expertise of the board of commissioners had a negative effect which shows greater independent commissioners and expertise of the board of commissioners cause less tax avoidance. Another result claim that the expertise of the audit committee did not affect on tax avoidance. In contrast to previous studies, this study is more varied by combining several independent variables. JEL Codes: G34, H26.

scholarly journals CORPORATE OWNERSHIP, KARAKTERISTIK EKSEKUTIF, DAN INTENSITAS ASET TETAP TERHADAP PENGHINDARAN PAJAK

2019 ◽  
Vol 12 (3) ◽  
pp. 361
Author(s):  
Umi Sulistiyanti ◽  
R. Andro Zylio Nugraha
Keyword(s):  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Managerial Ownership ◽  
Observation Data ◽  
Corporate Ownership ◽  
Manufacturing Companies ◽  
Fixed Assets ◽  
Negative Effect ◽  
Positive Effect

Tax avoidance is a legal action carried out by corporate taxpayer to reduce, minimize, and alleviate the tax burden in the manner permitted by law. Nowdays, there are a lot of tax avoidance cases in Indonesia. Indonesia is ranked 11th largest with the highest tax avoidance cases with an estimated value of 6.48 billion US dollars. This study aims to analyze the Influence of corporate ownership, executive characteristics, and the intensity of fixed assets on tax avoidance.The research’s population of this study were 152 manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2015,2016, and 2017. This research samples were 62 companies or 167 observation data selected by purposive sampling method. The data used secondary data that obtained from Indonesia Stock Exchange (IDX) and it was analyzed by multiple regression.The results of the study show that Family Ownership and Institutional Ownership have no effect on Tax Avoidance. While managerial ownership has a positive effect on Tax Avoidance. Executive characteristics and Intensity of Fixed Assets have negative effect on Tax Avoidance.

scholarly journals PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, CAPITAL INTENSITY DAN CORPORATE RISKTERHADAP TAX AVOIDANCE (Studi pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2013-2016)

2019 ◽  
Vol 7 (1) ◽  
Author(s):  
Basuki Basuki
Keyword(s):  
Tax Evasion ◽  
Audit Committee ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Capital Intensity ◽  
Manufacturing Companies ◽  
Data Types ◽  
Effective Tax Rate ◽  
Tax Rate

Things that need to be done in order to prove independentcommissioners, audit committee, capital intensity and corporate risk ontax avoidance in companies engaged in Indonesia Stock Exchange(IDX). In this study, tax avoidance uses the Cash Effective Tax Rate(CETR) proxy. The research period is 4 years, ie during 2013-2016. Thestudy population covers all manufacturing companies of the industrialsector of goods in the period 2013-2016ALAH 148 companies. Thesampling technique used purposive sampling technique. Based on thecriteria set in the sample of 84 corporate data. Types of data which aresecondary data obtained from the Indonesia Stock Exchange website.The process of data analysis that is panel analysis of regression data.The results showed that independent commissioners and capital intensitydid not have a significant effect, while audit committee and corporaterisk had a significant effect on tax evasion.

scholarly journals Karakter Eksekutif, Profitabilitas, Leverage, dan Komisaris Independen Terhadap Tax Avoidance Dengan Kepemilikan Institusional Sebagai Variabel Moderasi

2020 ◽  
Vol 7 (02) ◽  
pp. 153-162
Author(s):  
Rahayu Eka Prasatya ◽  
JMV Mulyadi ◽  
Suyanto Suyanto
Keyword(s):  
Regression Analysis ◽  
Analytical Method ◽  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Jel Classification ◽  
Manufacturing Companies ◽  
Negative Effect

ABSTRACT        This study aimed to examine and analyze the executive characters, profitability, leverage and independent commissioners on tax avoidance, and the effect of character executive, profitability, leverage and independent commissioners on tax avoidance with institutional ownership as a moderating variable. The population in this study is the Manufacturing Companies in the Industrial Consumer Goods Sector listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The sample in this study is only 100 companies that passed in the sample criteria. The sampling technique uses purposive sampling method. The analytical method is using Moderated Regression Analysis (MRA). The results showed that executive character had negative effect on tax avoidance, profitability had no effect on tax avoidance, leverage had an effect on tax avoidance, and independent commissioners had no effect on tax avoidance. And also, institutional ownership can strengthen the moderation between character executive with tax avoidance, institutional ownership can weaken the moderation between profitability with tax avoidance, institutional ownership can weaken the moderation between leverage with tax avoidance. ABSTRAK        Penelitian ini bertujuan untuk menguji dan menganalisis karakter eksekutif, profitabilitas, leverage, komisaris independen terhadap tax avoidance, serta pengaruh dari karakter eksekutif, profitabilitas, leverage terhadap tax avoidance dengan kepemilikan institusional sebagai variabel moderasi. Populasi dalam penelitian ini yaitu Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2018. Sampel dalam penelitian ini sebanyak 100 perusahaan yang lolos dalam kriteria sampel. Metode analisis yang digunakan yaitu Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa karakter eksekutif berpengaruh terhadap tax avoidance, profitabilitas dan komisaris independen tidak berpengaruh terhadap tax avoidance, leverage berpengaruh terhadap tax avoidance. Kepemilikan institusional dapat memperkuat moderasi antara pengaruh karakter eksekutif dengan tax avoidance, kepemilikan institusional dapat memperlemah moderasi antara profitabilitas dan leverage dengan tax avoidance. JEL Classification : H26, G38, M41

scholarly journals PENGARUH KONEKSI POLITIK, GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP TAX AVOIDANCE

2020 ◽  
Vol 9 (2) ◽  
pp. 118-131
Author(s):  
Laras Putri Maidina ◽  
Lela Nurlaela Wati
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Tax Evasion ◽  
Stock Exchange ◽  
Sample Selection ◽  
Tax Avoidance ◽  
Least Square ◽  
Political Connection ◽  
Manufacturing Companies ◽  
Good Corporate Governance

The purpose of the study was to test the influence of Political Connections, Good Corporate Governance, and Financial Performance on Tax Avoidance. The research method used is a quantitative method. The study used data of 45 manufacturing companies listed Index Stock Exchange (IDX) during the period 2014 to 2018. Samples are taken by the purposive sampling method and which meets the criteria for sample selection. Data is processed with Version 9 Eviews software using the Generalized Least Square (GLS) method. Results show that Political Connection and Financial Performance have a positive influence on Tax Avoidance, this suggests that there are still companies that practice tax evasion. Corporate Governance has no effect on Tax Avoidance, meaning the existence of Corporate Governance is effective in attempting to prevent tax avoidance practices. 

scholarly journals Dampak Thin Capitalization, Profitabilitas, Dan Ukuran Perusahaan Terhadap Tindakan Penghindaran Pajak

2021 ◽  
Vol 21 (02) ◽  
Author(s):  
Tesa Anggraeni ◽  
Rachmawati Meita Oktaviani
Keyword(s):  
Stock Exchange ◽  
Tax Avoidance ◽  
Company Size ◽  
Manufacturing Companies ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect ◽  
Independent Variable ◽  
Positive Effect ◽  
Thin Capitalization

This researcher examines how thin capitalization, profitability, and company size affect tax avoidance. The sample used is manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 to 2019. The sampling method uses purposive sampling in order to obtain 69 manufacturing companies. This study uses panel data regression analysis techniques with the help of the Eviews 10. This study shows that the independent variable thin capitalization has no effect on tax avoidance. While profitability has a significant positive effect on tax avoidance, and company size has a significant negative effect on tax avoidance.

scholarly journals ANALISIS PENGARUH KOMPENSASI RUGI FISKAL, CORPORATE GOVERNANCE, RETURN ON ASSET, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013--2017

2021 ◽  
Vol 17 (1) ◽  
pp. 48-66
Author(s):  
Martha Nandana Ongkopranoto ◽  
Synthia Madyakusumawati
Keyword(s):  
Corporate Governance ◽  
Firm Size ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Loss Compensation ◽  
Negative Effect

This study aims to determine the effect of fiscal loss compensation, corporate governance, return on assets, leverage, and firm size on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. Analysis of the data used is descriptive statistical analysis, classical assumption test, and hypothesis testing using the SPSS. The study using secondary data in the form of financial statements of manufacturing sector companies listed on the Indonesia Stock Exchange and audited during 2013-2017. Based on the results of regression testing, it is known that the fiscal loss compensation variable has a negative effect, and return on assets has a positive effect on tax avoidance, while corporate governance, leverage, and firm size do not affect tax avoidance.

scholarly journals PENGARUH PROFITABILITAS, KEPEMILIKAN KELUARGA, DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK (Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia)

2017 ◽  
Vol 1 (2) ◽  
Author(s):  
Komang Subagiastra ◽  
I Putu Edy Arizona ◽  
I Nyoman Kusuma Adnyana Mahaputra
Keyword(s):  
Corporate Governance ◽  
Tax Evasion ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Family Ownership ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Good Corporate Governance ◽  
Positive Effect

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh profitabilitas, kepemilikan keluarga dan good corporate governance terhadap penghindaran pajak dengan berfokus pada perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode tahun 2011-2014. Metode sampling yang digunakan adalah purposive sampling dengan sampel dari 30 perusahaan selama periode pengamatan 4 tahun berturut-turut sehingga menghasilkan total 120 sampel. Alat analisis yang digunakan dalam penelitian ini adalah analisis regresi linear. Hasil pengujian menunjukkan bahwa laba atas aset sebagai proxy dari profitabilitas berpengaruh positif terhadap penghindaran pajak. Kepemilikan institusional dan proporsi dewan komisaris independen sebagai proxy dari good corporate governance juga menunjukkan pengaruh positif terhadap penghindaran pajak.                                                                                          Kata kunci: profitabilitas, kepemilikan Keluarga, tata kelola perusahaan, penghindaran pajak ABSTRACTThis study aimed to examine the effect of profitability, family ownership and good corporate governance on tax evasion by focusing on manufacturing companies listed in Indonesia Stock Exchange in the period 2011-2014. The sampling method used was purposive sampling with a sample of 30 companies during the observation period of 4 years in a row so as to produce a total of 120 samples. The analytical tool used in this study is the linear regression analysis. The test results showed that the return on assets as a proxy of a positive effect on the profitability of tax avoidance. Institutional ownership and the proportion of independent board as a proxy of good corporate governance also showed a positive effect on tax evasion.Keywords: profitability, family ownership, corporate governance, tax evasion

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