Pengaruh Mekanisme Good Corporate Governance Terhadap Agresivitas Pajak Di Bumn Yang Terdaftar Pada BEI Periode 2016-2020
Abstract
The aim of this study was to assess and analyze the level of tax aggressiveness that implemented Good Corporate Governance (GCG) mechanism by state-owned companies in Indonesia. Tax aggressiveness was measured by Effective Tax Rate (ETR) and GCG mechanism was measured by independent commissioners, audit committee, board of directors, and institutional ownership. The population that being used was state-owned companies that listed in Indonesia Stock Exchange (IDX) that had shown financial statement from 2016-2020. Data process using regression analysis were used to test interaction between dependent and independent variables. Result showed that GCG mechanism had influenced simultaneously to tax aggressiveness. If they were partially tested, only audit committee and board of director proxies that were influenced to tax aggressiveness because they had been considered to have carried out its function properly so that it was able to suppress actions that are not in accordance with GCG principles.
Keywords: Good Corporate Governance, Tax Aggressiveness, Effective Tax Rate
References
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Widyastuti, R. D., Setiawan, A., Aisyah, Febriati, Wulandari, R., & Jatiningrum, C. (2020). The Impact of Good Corporate Governance, Company’ Website and Corporate Social Responsibility on Tax Aggressiveness: Evidence Indonesia Companies. PalArch’s Journal of Archaeology of Egypt / Egyptology, 17(6), 5840–5852.
Yasa, I. N. P., & Martadinata, I. P. H. (2018). Taxpayer Compliance from the Perspective of Slippery Slope Theory: An Experimental Study. Jurnal Akuntansi Dan Keuangan, 20(2), 53–61. https://doi.org/10.9744/jak.20.2.53-61
Yusuf, M., Utami, W., & Mulyani, S. D. (2019). Effect of Good Corporate Governance on Tax Aggressiveness. International Journal of Business, Economics and Law, 20(5), 242–253.
Astuti, T. P., & Aryani, Y. A. (2016). Tren Penghindaran Pajak Perusahaan Manufaktur Di Indonesia Yang Terdaftar Di Bei Tahun 2001-2014. Universitas Tarumanagara Journal of Accounting, 20(3).
Bramasta, D. B. (2019). Soal Penyelundupan Harley dan Brompton di Garuda, Mengapa Orang Malas Bayar Pajak? Kompas.Com. https://www.kompas.com/tren/read/2019/12/05/210224665/soal-penyelundupan-harley-dan-brompton-di-garuda-mengapa-orang-malas-bayar
Cahyasari, W. F. (2020). Empat Belas Juli , Awal Sejarah Reformasi Perpajakan. Direktorat Jenderal Pajak. https://www.pajak.go.id/artikel/empat-belas-juli-awal-sejarah-reformasi-perpajakan
Effendi, M. A. (2020). The Power of Good Corporate Governance: Teori dan Implementasi Edisi 2 (D. A. Halim (ed.); 2nd ed.). Salemba Empat.
Fauzia, M. (2020). Kementerian BUMN Bakal Perkuat Peran Komisaris. Kompas.Com. https://money.kompas.com/read/2020/12/02/175501826/kementerian-bumn-bakal-perkuat-peran-komisaris
Feng, H., Habib, A., & Tian, G. liang. (2019). Aggressive tax planning and stock price synchronicity: evidence from China. International Journal of Managerial Finance, 15(5), 829–857. https://doi.org/10.1108/IJMF-07-2018-0194
Ghozali, I. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25, Edisi Kesembilan (9th ed.). Undip.
Gumelar, G. (2019). Perlu Kembalikan Peran Komisaris BUMN ke Jalan yang Benar. CNN Indonesia. https://www.cnnindonesia.com/ekonomi/20190724095042-92-415010/perlu-kembalikan-peran-komisaris-bumn-ke-jalan-yang-benar
Helmi. (2019). Menyoal Dan Mempertegas Kepemilikan Saham BUMN Sesuai Pasal 33 UUD 1945. Bisnisnews.Id. https://bisnisnews.id/detail/berita/menyoal-dan-mempertegas-kepemilikan-saham-bumn-sesuai-pasal-33-uud-1945
Kementerian BUMN. (2011). Peraturan Perundang-Undangan PER-01/MBU/2011 Tentang Penerapan Tata Kelola Perusahaan Yang Baik Pada Badan Usaha Milik Negara.
Kementerian Keuangan. (2020). Dirjen Pajak Jelaskan Reformasi Perpajakan. Kementerian Keuangan. https://www.kemenkeu.go.id/publikasi/berita/dirjen-pajak-jelaskan-reformasi-perpajakan/
Mahadianto, M. Y., & Astuti, A. D. (2017). Previllage Tax Payer, Sosialisasi Pajak dan Kepercayaan Pada Otoritas Pajak Terhadap Kepatuhan. Jurnal Kajian Akuntansi, 1(1), 77–86. http://jurnal.ugj.ac.id/index.php/jka/article/view/525
Maraya, A. D., & Yendrawati, R. (2016). Pengaruh corporate governance dan corporate social responsibility disclosure terhadap tax avoidance: studi empiris pada perusahaan tambang dan CPO. Jurnal Akuntansi & Auditing Indonesia, 20(2), 147–159. https://doi.org/10.20885/jaai.vol20.iss2.art7
Noviarty, H., Puspitasari, A., & Heniwati, E. (2021). Do Internal Auditor and Audit Committee Have Impact on Audit Report Lag for Mining Industry? Jurnal Akuntansi Dan Keuangan, 23(1), 15–23. https://doi.org/10.9744/jak.23.1.15-23
Putra, D. A. (2021). Sumbangan BUMN Kepada Negara Capai Rp3.282 Triliun dalam 10 Tahun Terakhir. Merdeka.Com. https://www.merdeka.com/uang/sumbangan-bumn-kepada-negara-capai-rp3282-triliun-dalam-10-tahun-terakhir.html
Salhi, B., Riguen, R., Kachouri, M., & Jarboui, A. (2020). The mediating role of corporate social responsibility on the relationship between governance and tax avoidance: UK common law versus French civil law. Social Responsibility Journal, 16(8), 1149–1168. https://doi.org/10.1108/SRJ-04-2019-0125
Sandy, S., & Lukviarman, N. (2015). Pengaruh Corporate Governance terhadap Tax Avoidance: Studi Empiris Pada Perusahaan Manufaktur. Jurnal Akuntansi & Auditing Indonesia, 19(2), 85–98. https://doi.org/10.20885/jaai.vol19.iss2.art1
Saputra, M. F., Rifa, D., & Rahmawati, N. (2015). Pengaruh Corporate Governance , Profitabilitas Dan Karakter Eksekutif Terhadap Tax Avoidance Pada Perusahaan Yang Terdaftar di BEI. Jurnal Akuntansi Dan Auditing Indonesia, 19(1), 1–12.
Setyawan, S., Wahyuni, E. D., & Juanda, A. (2019). Kebijakan Keuangan Dan Good Corporate Governance Terhadap Agresivitas Pajak. Jurnal Reviu Akuntansi Dan Keuangan, 9(3), 327–342. https://doi.org/10.22219/jrak.v9i3.9845
Sugeng, S., Prasetyo, E., & Zaman, B. (2020). Does capital intensity, inventory intensity, firm size, firm risk, and political connections affect tax aggressiveness? JEMA: Jurnal Ilmiah Bidang Akuntansi Dan Manajemen, 17(1), 78–87. http://www.riset.unisma.ac.id/index.php/jema/article/view/3609
Sugiyono, P. D. (2019). Statistika Untuk Penelitian (P. D. Sugiyono (ed.); 30th ed.). Penerbit Alfabeta.
Tiaras, I., & Wijaya, H. (2015). Pengaruh Likuidias, Leverage, Manajemen Laba, Komisaris Independen dan Ukuran Perusahaan Terhadap Agresivitas Pajak. Jurnal Akuntansi, 19(3), 380–197. https://doi.org/10.24912/ja.v19i3.87
Wahab, E. A. A., Ariff, A. M., Marzuki, M. M., & Sanusi, Z. M. (2017). Political connections, corporate governance, and tax aggressiveness in Malaysia. Asian Review of Accounting, 25(3), 424–451. https://doi.org/10.1108/ARA-05-2016-0053
Widyastuti, R. D., Setiawan, A., Aisyah, Febriati, Wulandari, R., & Jatiningrum, C. (2020). The Impact of Good Corporate Governance, Company’ Website and Corporate Social Responsibility on Tax Aggressiveness: Evidence Indonesia Companies. PalArch’s Journal of Archaeology of Egypt / Egyptology, 17(6), 5840–5852.
Yasa, I. N. P., & Martadinata, I. P. H. (2018). Taxpayer Compliance from the Perspective of Slippery Slope Theory: An Experimental Study. Jurnal Akuntansi Dan Keuangan, 20(2), 53–61. https://doi.org/10.9744/jak.20.2.53-61
Yusuf, M., Utami, W., & Mulyani, S. D. (2019). Effect of Good Corporate Governance on Tax Aggressiveness. International Journal of Business, Economics and Law, 20(5), 242–253.
Published
2022-10-04
Section
Articles
