Dapatkah Good Corporate Governance Mencegah Penghindaran Pajak?

  • Tarisma Indri Ardianti Universitas Stikubank
  • Cahyani Nuswandari

Abstract

ABSTRACT

This study was conducted to examine the influence of audit quality, audit committee, independent commisioners, and institutional ownership on tax avoidance. A quantitive research method was employed. The research population consisted of 238 data points. The sampling technique used was purposive sampling, resulting in 188 data points that met the criteria. Outliers were identified, and 27 data points were removed, leaving 161 data points for testing. Data analysis techniques used in this research included descriptive statistics, classical assumption test, multiple linear regression analysis, model testing, and hypothesis testing. The result of the study thatĀ  audit quality has a significant positive impact on tax avoidance, independent commissioners haveĀ  a significant negative impact on tax avoidance, while the audit committee and institutional ownership do not have an impact on tax avoidance.

Keywords : Audit Quality, Audit Committee, Independent Commisioners, Institutional Ownership, Tax Avoidance

References

'Aini, F. N., & Halimatusadiah, E. (2022). Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Proporsi Dewan Komisaris Independen, dan Komite Audit Terhadap Penghindaran Pajak . Bandung Conference Series: Accountancy, Vol. 2 No. 1, 686-692.
Daniel, M., Ridwansyah, E., & Makhsun, A. (2022). Pengaruh Kepemilikan Institusional, Komisaris Independen, dan Kompensasi Rugi Fiskal Terhadap penghindaran Pajak Pada Perusahaan Manufaktur di BEI 2017-2019. Jurnal Ilmiah ESAI, Vol. 16 No. 2, 131-141.
Dewi, S. L., & Oktaviani, R. M. (2021). Pengaruh Leverage, Capital Intensity, Komisaris Independen dan Kepemilikan Institusional Terhadap Penghindaran pajak. Jurnal Studi Akuntansi dan Keuangan, Vol. 4 N0. 2, 179-194.
Eksandy, A. (2017). Pengaruh Komisaris Independen, Komite Audit, dan Kualitas Audit Terhadap Penghindaran Pajak (Tax Avoidance). Jurnal Competitive, Vol. 1 No. 1, 1-20.
Ghozali, I. (2018). APLIKASI ANALISIS MULTIVARIATE DENGAN PROGRAM IBM SPSS 25. Semarang: Badan Penerbit Universitas Diponegoro.
Indarti, M. G., & Widiatmoko, J. (2021). The Influence of Earnings Management and Audit Quality on Cost of Equity Capital: Empirical Evidence from Indonesia. Journal of Asian Finance, Economics and Business, Vol. 8 No. 4, 769-776.
Indarti, M. K., Taswan, T., Bagana, B. D., & Jannah, A. (2020). Corporate Governance Mechanism on Intellectual Capital Disclosure and Firm Value. Advances in Economics, Business and Management Research, Vol. 169, 400-404.
Indarti, M. K., Widiatmoko, J., & Pamungkas, I. D. (2020). Corporate Governance Structures and Probability of Financial Distress: Evidence From Indonesia Manufacturing Companies. International Journal of Finance Research, Vol. 12 No. 174-183.
Jensen, M., & Meckling, W. (1976). THEORY OF THE FIRM: MANAGERIAL BEHAVIOR, AGENCY COST, AND OWNERSHIP STRUCTURE. Journal of Finance Economic, Vol. 3, 305-360.
Khairunisa, K., Hapsari, D. W., & Aminah, W. (2017). Kualitas Audit, Corporate Social Responbility, dan Ukuran Perusahaan Terhadap Tax Avoidance. JRAK (Jurnal Riset Akuntansi Kontemporer), Vol. 9 No. 1, 39-46.
KOMPAS.COM. (2020, November 22). RI Diperkirakan Rugi Rp 68,7 Triliun Akibat Penghindaran Pajak. Retrieved from KOMPAS.COM: https://money.kompas.com/read/2020/11/23/183000126/ri-diperkirakan-rugi-rp-68-7-triliun-akibat-penghindaran-pajak
Kusnadi, D. S., & Pandoyo. (2022). Pengaruh Leverage, Kepemilikan Keluarga, Kualitas Audit, Terhadap Tax Avoidance. Jurnal Ekonomi, Manajemen, Bisnis dan Sosial, Vol. 2 No. 2, 257-263.
Nihayah, S. Z., & Oktaviani, R. M. (2022). Pengaruh Kualitas Audit, Kompensasi Rugi Fiskal, dan Pertumbuhan Aset Terhadap Tax Avoidance. Journal Geo Ekonomi, Vol. 13 No. 1, 55-66.
Oktaviana, I. R., & Puspitasari, E. (2022). Pengaruh Good Corporate Governance Terhadap Pengungkapan Enterprise Risk Management Pada Perusahaan Manufaktur. Jurnal Ilmiah Akuntansi dan Keuangan, Vol. 5 No. 2, 826-836.
Pratomo, D., & Rana, R. A. (2021). Pengaruh Kepemilikan Institusional, Komisaris Independen, dan Komite Audit Terhadap Penghindaran Pajak. Jurnal Akuntansi, Vol. 8 No. 1, 92-103.
Puja, S. S., Widiatmoko, J., & Indarti, M. (2019). Pengaruh Mekanisme Corporate Governance Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Periode 2015-2018). Jurnal National Conference on Applied Business, 452-463.
Puspitasari, A. P., & Wulandari, S. (2022). Analisis Faktor yang Mempengaruhi Tax Avoidance Perusahaan Perbankan. Jurnal Ilmiah Akuntansi Kesatuan, Vol. 10 No. 2, 341-352.
Rahmawati, E., & Asalam, A. G. (2022). Pengaruh Karakter Eksekutif, Capital Intensity, Kepemilikan Institusional dan Komite Audit Terhadap Tax Avoidance. JIMEA (Jurnal Ilmiah Manajemen, Ekonomi, dan Akuntansi), Vol. 6 No. 3, 1-14.
Rospitasari, N. R., & Oktaviani, R. M. (2021). Analisa Pengaruh Komite Audit, Komisaris Independen, dan Kualitas Audit Terhadap Penghindaran Pajak. JIMEA (Jurnal Ilmiah Manajemen, Ekonomi, dan Akuntansi), Vol. 5 No. 3, 3087-3099.
Sahara, L. I. (2022). Pengaruh Komisaris Independen, Komite Audit, Kualitas Audit dan Capital Intensity Terhadap Tax Avoidance Dengan Karakter Eksekutif Sebagai Variabel Moderasi Pada Perusahaan LQ 45 Yang Terdaftar di Bursa Efek Indonesia. Scientific Journal Of Reflection : Economic, Accounting, Management and Business, Vol. 5 No. 3, 507-515.
Santika, D., & Nuswandari, C. (2021). Pengaruh Profitabilitas, Kepemilikan Institusional, Ukuran Perusahaan, dan Reputasi KAP Terhadap Ketepatan Waktu Pelaporan Keuangan . Journal of Economics and Business, Vol. 5 No. 2, 350-356.
Setyaningsih, S. W., & Wulandari, S. (2022). The Influence of Profitability, Leverage, Company Size and Committee on Tax Avoidance in Bursa Efek Indonesia Stock Exchange 2016-2020. Jurnal Ilmiah Akuntansi, Vol. 6 No. 2, 117-127.
Siregar, N., Rahman, A., & Aryathama, H. G. (2022). Pengaruh Manajemen Laba, Kualitas Audit, Komite Audit, Komisaris Independen, dan Kepemilikan Institusional Terhadap Penghindaran Pajak. Jurnal Ilmu Siber, Vol. 1 No. 2, 1-9.
Srimindarti, C., Andriani W, C., Oktaviani, R. M., & Hardiningsih, P. (2022). The Effect of Corporate Governance and Company Size on Tax Avoidance. Jurnal Organisasi dan Manajemen, Vol. 8 No. 1, 114-125.
Sunarto, S., Widjaja, B., & Oktaviani, R. M. (2021). The Influence of Corporate Governance on Tax Avoidance: The Role of Profitability as a Mediating Variable. Journal of Asian Finance, Economics and Business, Vol. 8 No. 3, 217-227.
Wahyuni EDT, R., & Febiola, F. (2021). Pengaruh Komisaris Independen, Komite Audit, Profitabilitas, dan Kepemilikan Institusional Terhadap Penghindaran Pajak. Jurnal Point Equilibrium Manajemen & Akuntansi, Vol. 3 No. 1, 135-151.
Widiatmoko, J., Indarti, M. K., & Pamungkas, I. D. (2020). Corporate governance on intellectual capital disclosure and market capitalization. Cogent Business & Management, Vol. 7 No. 1, 1-14.
Widnyana, P. A., Adnyana, I. K., & Sudiartana, I. M. (2021). Pengaruh Proporsi Komisaris Independen, Komite Audit, Kepemilikan Institusional Dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode Tahun 2016-2018. Jurnal Karma (Karya Riset Mahasiswa Akuntansi), Vol. 1 No. 4, 1259-1264.
Yunawati, S. (2021). Pengaruh Komite Audit dan Kualitas Audit Terhadap Penghindaran Pajak. Jurnal AKPEM, 1-7.
Published
2023-09-03
Abstract viewed = 32 times
pdf downloaded = 36 times