Pengaruh Komisaris Independen, Komite Audit, Leverage, Dan Sales Growth Terhadap Tax Avoidance Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi
Abstract
Manufacturing companies in the consumer goods industry sector consumer non-cyclical was chosen in this study as a research subject because of the sector company consumer non-cyclical produce and distribute goods and services that support daily needs so that they have economic stability and future potential and are not affected by adverse economic conditions. The purpose of this study was to determine the influence of independent commissioners, audit committees, leverage, and sales growth to tax avoidance on the company consumer non-cyclical registered on the IDX for 2017 – 2021. The sampling technique was carried out by purposive sampling and data collection techniques using secondary data documentation techniques in the form of financial reports. The data analysis technique uses multiple linear regression analysis. Data processing in this study uses SPSS. The results of the study show that the independent commissioners have an effect on tax avoidance. The audit committee has no effect on tax avoidance. Leverage no effect on tax avoidance. Sales Growth no effect on tax avoidance.
Keywords: independent commissioners, audit comittee, leverage, sales growth, tax avoidance.
References
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Pratiwi, N. P. D., I.N.K.A. Mahaputra, & I. M. Sudiartana. (2021). Pengaruh Financial Distress, Leverage Dan Sales Growth Terhadap Tax Avoidance Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2016-2018. Jurnal Karya Riset Mahasiswa Akuntansi, 1(5), 1609–1617.
Septiawan, K., Ahmar, N., & Darminto, D. P. (2021). Detection of Tax Avoidance Due to the COVID-19 Pandemic with the Tax Aggressiveness Model. https://doi.org/10.2991/aebmr.k.210510.029
Sherly, Y. F. (2022). Pengaruh Profitability, Leverage, Audit Quality, dan Faktor Lainnya terhadap Tax Avoidance. E-Jurnal Akuntansi TSM, 2(2), 543–558.
Silaban, A. C., & Purba, H. (2020). (2020). The Effect Of Corporate Social Responsibility Disclosure And Corporate Governance On Tax Avoidance. EPRA International Journal of Multidisciplinary Research (IJMR).
Titisari, K. H., & Maharani, A. (2018). Faktor-Faktor yang Mempengaruhi Tax Avoidance. Jurnal Riset Akuntansi, 7(2), 111–121.
Wiratmoko, S. (2018). The effect of corporate governance, corporate social responsibility, and financial performance on tax avoidance. The Indonesian Accounting Review, 8(2), 241.
Astuti, D. F., Dewi, R. R., & Fajri, R. N. (2020). Pengaruh Corporate Governance dan Sales Growth terhadap Tax Avoidance di Bursa Efek Indonesia (BEI) 2014-2018. Ekonomis: Journal of Economics and Business, 4(1), 210. https://doi.org/10.33087/ekonomis.v4i1.101
Budiman, J., & Setiyono. (2012). Pengaruh Karakter Eksekutif terhadap Penghindaran Pajak (Tax Avoidance). Jurnal Universitas Islam Sultan Agung.
Deslandes, M., Fortin, A., & Landry, S. (2019). Audit committee characteristics and tax aggressiveness. Managerial Auditing Journal, 35(2), 272–293.
Dewi, N. M. (2019). Pengaruh Kepemilikan Institusional, Dewan Komisaris Independen Dan Komite Audit Terhadap Penghindaran Pajak (Tax Avoidance) Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2016. MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang, 9(1), 40–51.
Dewi, S. L., & Oktaviani, R. M. (2021a). Pengaruh Leverage, Capital Intensity, Komisaris Independen Dan Kepemilikan Institusional Terhadap Tax Avoidance. Akurasi : Jurnal Studi Akuntansi dan Keuangan, 4(2), 179–194. https://doi.org/10.29303/akurasi.v4i2.122
Dewi, S. L., & Oktaviani, R. M. (2021b). Pengaruh Leverage, Capital Intensity, Komisaris Independen Dan Kepemilikan Institusional Terhadap Tax Avoidance. Akurasi : Jurnal Studi Akuntansi dan Keuangan, 4(2), 179–194. https://doi.org/10.29303/akurasi.v4i2.122
Faramitha, C. Y., Husen, S., & Anhar, M. (2020). Pengaruh Risiko Bisnis terhadap Tax Avoidance dengan Leverage sebagai Variabel Intervening. Jurnal AKuntansi dan Manajemen, 17(1), 73–81.
Fauzan, F., Ayu, D. A., & Nurharjanti, N. N. (2019). The Effect of Audit Committee, Leverage, Return on Assets, Company Size, and Sales Growth on Tax Avoidance. Riset Akuntansi dan Keuangan Indonesia, 4(3), 171–185. https://doi.org/10.23917/reaksi.v4i3.9338
Hidayat, W. W. (2018). Pengaruh Profitabilitas, Leverage Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak: Studi Kasus Perusahaan Manufaktur Di Indonesia. Jurnal Riset Manajemen dan Bisnis, 3(1), 19–26.
M, D. (2018). Pengaruh Kinerja Keuangan dan Risiko terhadap Return Saham pada Perusahaan Sektor Consumer Goods Industry di BEI. Jurnal Penelitian Ekonomi Akuntansi (JENSI), 1(1), 50–60.
Merslythalia, R., & Lasmana, M. S. (2017). Pengaruh Kompetensi Eksekutif, Ukuran Perusahaan, Komisaris Independen, dan Kepemilikan Institusional Terhadap Tax Avoidance. Jurnal Ilmiah Akuntansi dan Bisnis, 117. https://doi.org/10.24843/JIAB.2016.v11.i02.p07
Nurfadilah, Mulyati, H., Purnamasari, M., & Niar, H. (2015). Pengaruh Leverage, Ukuran Perusahaan Dan Kualitas Audit, Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2015). Syariah Paper Accounting FEB UMS, 441–449.
Pamungkas, F. J., & Fachrurrozie. (2021). The Effect of the Board of Commissioners, Audit Committee, Company Size on Tax Avoidance with Leverage as an Intervening Variable. Accounting Analysis Journal, 10(3), 173–182.
Parhusip, P. T., & Simarmata, M. F. (2022). Pengaruh Corporate Social Responsibility (Csr), Sales Growth, Dan Leverage Terhadap Tax Avoidance Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019. Jurnal Riset Akuntansi dan Komputerisasi Akuntansi, 8(1), 119–133.
Pratiwi, N. P. D., I.N.K.A. Mahaputra, & I. M. Sudiartana. (2021). Pengaruh Financial Distress, Leverage Dan Sales Growth Terhadap Tax Avoidance Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2016-2018. Jurnal Karya Riset Mahasiswa Akuntansi, 1(5), 1609–1617.
Septiawan, K., Ahmar, N., & Darminto, D. P. (2021). Detection of Tax Avoidance Due to the COVID-19 Pandemic with the Tax Aggressiveness Model. https://doi.org/10.2991/aebmr.k.210510.029
Sherly, Y. F. (2022). Pengaruh Profitability, Leverage, Audit Quality, dan Faktor Lainnya terhadap Tax Avoidance. E-Jurnal Akuntansi TSM, 2(2), 543–558.
Silaban, A. C., & Purba, H. (2020). (2020). The Effect Of Corporate Social Responsibility Disclosure And Corporate Governance On Tax Avoidance. EPRA International Journal of Multidisciplinary Research (IJMR).
Titisari, K. H., & Maharani, A. (2018). Faktor-Faktor yang Mempengaruhi Tax Avoidance. Jurnal Riset Akuntansi, 7(2), 111–121.
Wiratmoko, S. (2018). The effect of corporate governance, corporate social responsibility, and financial performance on tax avoidance. The Indonesian Accounting Review, 8(2), 241.
Published
2023-08-05
Section
Articles
