CORPORATE GOVERNANCE, KUALITAS AUDIT,  DAN KECENDERUNGAN PRAKTIK TAX AVOIDANCE

This study aims to examine the effect of Corporate Governance (CG) on tax avoidance. This research was conducted using manufacturing companies listed on the IDX in the 2015-2019 period. Total sample used was 179 companies with total of 498 observations. The sampling method used was purposive sampling and data was analysed with multiple linear regression. Tax avoidance as dependent variable is measured by Effectice Tax Rate. Independent variables used in this research are corporate governance and audit quality. Corporate Governance as independent variable is measured by the proportion of independent commissioners, institutional ownership, and audit committee. The result shows that the variable proportion of independent commissioners has a significant positive effect, institutional ownership has a significant negative effect, and the audit quality and audit committee variables have no significant effect on tax avoidance. Keywords: Tax avoidance, Proportion of Independent Commisioners, Institutional Ownership, Audit Quality, Audit Committee, corporate governance

Download Full-text

Financial Distress, Tax Loss Carried Forward, Corporate Governance and Tax Avoidance

11th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES - Global Conference on Business and Social Sciences Proceeding ◽

10.35609/gcbssproceeding.2020.11(54) ◽

2020 ◽

Vol 11 (1) ◽

pp. 54-54

Author(s):

Mayang Sekar Pembayun Khamisan ◽

Silvy Christina ◽

Silvy Christina

Keyword(s):

Corporate Governance ◽

Firm Size ◽

Financial Distress ◽

Audit Committee ◽

Audit Quality ◽

Tax Avoidance ◽

Institutional Ownership ◽

Managerial Ownership ◽

Manufacturing Companies ◽

Tax Loss

One of the biggest state's income is tax. In Indonesia, almost all activities carried out by the public are taxable, for example; grocery for daily activities, electronic equipment purchased, and employee income tax. Taxes have a very important role on state revenue because of taxes were main sources in contributing funds used to finance government spending and national development, but for the tax company is a burden that reduces the company's net profit, so the company will try to reduce the tax burden. To control the amount of tax payments is through tax avoidance, known as tax avoidance which is part of tax planning. Therefore this study aims to determine the effect of financial distress, loss compensation, institutional ownership, managerial ownership, audit committee, audit quality, company size, and return on assets to tax avoidance actions. The companies used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2016-2018. The number of research samples used were 162 data. The method of sampling used purposive sampling and this research used multiple regression analysis to test the hypothesis. This research shows that financial distress, tax loss carried forward, institutional ownership, managerial ownership, audit committee, audit quality, firm size, and return on asset have no influence on tax avoidance. This research shows that financial distress, tax loss carried forward, institutional ownership, managerial ownership, audit committee, audit quality, firm size, and return on asset have no influence on tax avoidance. Suggestions for further research to extend the study period of more than 3 years. In addition, it is hoped that further researchers can replace or add other independent variables such as sales growth. Keywords: Financial Distress, Tax Loss Carried Forward, Corporate Governance, Tax Avoidancae

Download Full-text

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

Download Full-text

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.

Download Full-text

PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE

Aliansi : Jurnal Manajemen dan Bisnis ◽

10.46975/aliansi.v13i1.15 ◽

2020 ◽

Vol 13 (1) ◽

pp. 115-120

Author(s):

Agustina Mapadang

Keyword(s):

Corporate Governance ◽

Stock Exchange ◽

Tax Avoidance ◽

Institutional Ownership ◽

Manufacturing Companies ◽

Governance Mechanisms ◽

Tax Rate ◽

Corporate Governance Mechanisms ◽

The Board Of Directors ◽

Negative Effect

This study aims to analyze the influence of corporate governance mechanisms on tax avoidance. Corporate governance mechanisms are measured by Independent Commissioners and Institutional Ownership while tax avoidance is measured by the Avoidance Tax Rate. The research population is all manufacturing companies listed on the Indonesia Stock Exchange in 2012-2016 using purposive sampling method. The number of observations of 435 and the type of research is the analysis of causal relationships to see the effect of each variable. The results of the study show that corporate governance mechanisms negatively affect tax avoidance; the board of directors has a positive effect on tax avoidance and institutional ownership has a negative effect on the value of the company.

Download Full-text

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2014–2019

MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA ◽

10.37715/mapi.v2i2.1721 ◽

2021 ◽

Vol 2 (2) ◽

pp. 87-106

Author(s):

Felicia Quinta Yulia Alvenina

Keyword(s):

Corporate Governance ◽

Audit Committee ◽

Audit Quality ◽

Tax Avoidance ◽

Managerial Ownership ◽

Effective Tax Rate ◽

Tax Rate ◽

Good Corporate Governance ◽

Negative Effect ◽

Positive Effect

Tax is one of the largest state revenues so that the governmenttries to maximize tax revenue but it is different from companies that wantto minimize taxes. In minimizing the tax, the company implements taxavoidance. The company avoids tax due to the lack of internal supervisionof the company, therefore the need for a system that directs and regulatesthe relationships of interested company side in making policies within thecompany. The system is good corporate governance. The purpose of thisstudy was to determine the effect of good corporate governance on tax avoidance.Good corporate governance in this study is proxied by executive compensation,institutional ownership, managerial ownership, independent boardof commissioners, audit committee, and audit quality. Tax avoidance ismeasured using the Cash Effective Tax Rate (CETR). The research samplewas 47 mining sector companies listed on the IDX in 2014–2019, and obtained213 research data. The results in this study say that executive compensationhas a negative effect on tax avoidance, institutional ownershipand managerial ownership have a positive effect on tax avoidance and theindependent board of commissioners, audit committee, audit quality has noeffect on tax avoidance.

Download Full-text

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

Download Full-text

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.

Download Full-text

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.

Download Full-text

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.

Download Full-text

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.

Download Full-text