Corporate Governance and Corporate Tax Avoidance: an Interactive Effects (Evidence from Indonesia Capital Market)

Mappadang, Agoestina

doi:10.26905/jkdp.v25i1.5043

Cited by 7 publications

(16 citation statements)

References 13 publications

(26 reference statements)

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“…Perbedaan kepentingan antara wajib pajak dengan pemerintah menimbulkan ketidakpatuhan wajib pajak untuk menghindari kewajiban perpajakannya (Diantari & Ulupui 2016;Saputra et al 2020). Perusahaan sebagai wajib pajak melakukan beberapa upaya efisiensi pembayaran pajak yang dapat mengurangi pendapatan Negara (Tandean & Winnie, 2016;Mulyani et al 2018;Mais & Patminingih, 2017;Mappadang, 2021).…”

Section: Pendahuluanunclassified

“…Penelitian yang dilakukan Sari & Devi (2018), Eksandy (2017), Soimah et al (2020), Mappadang (2021) menunjukkan komisaris independen berpengaruh negatif terhadap tax avoidance. Semakin banyak komisaris indepeden dalam perusahaan maka akan meminimalkan penghindaran pajak yang dilakukan oleh manajemen.…”

Section: Pengaruh Komisaris Independen Terhadap Tax Avoidanceunclassified

“…Hasil penelitian ini sejalan dengan penelitian yang dilakukan oleh Suri Mahrani (2019), Novita & Herliansyah (2019), Simorangkir et al (2018), Wardani & Mursiyati (2019) yang membuktikan komisaris independen tidak berpengaruh terhadap tax avoidance. Hasil ini berbeda dengan hasil penelitian yang dilakukan oleh Waluyo (2019), Sari & Rahayu (2020), Eksandy (2017), Mappadang (2021) membuktikan komisaris independen berpengaruh terhadap tax avoidance.…”

Section: Modelunclassified

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Corporate Governance, Likuiditas, Tax Avoidance: Ukuran Perusahaan Sebagai Variabel Moderasi

Hanifah

2022

Litera

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Tujuan: Penelitian ini bertujuan untuk membuktikan pengaruh corporate governance dan likuiditas terhadap tax avoidance dengan ukuran perusahaan sebagai variabel moderasi. Elemen corporate governance yang digunakan adalah komisaris independen dan komite audit. Metode: Sampel dipilih dengan menggunakan teknik purposive sampling dengan hasil 22 perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia dari tahun 2016 hingga 2019. Teknik analisis data dengan analisis linear berganda dan Moderated Regression Analysis Temuan: Hasil yang diperoleh menunjukkan bahwa komisaris independen tidak berpengaruh terhadap tax avoidance. Komite audit dan likuiditas berpengaruh negatif terhadap tax avoidance. Ukuran perusahaan mampu memoderasi pengaruh negatif komite audit dengan tax avoidance, tetapi tidak mampu memoderasi pengaruh komisaris independen dan likuiditas terhadap tax avoidance. Kebaharuan: Dalam penelitian ini mempertimbangkan efektifitas keterlibatan ukuran perusahaan sebagai faktor yang memoderasi pengaruh corporate governance dan likuiditas terhadap tax avoidance di perusahaan property dan real estate.

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Section: Pendahuluanunclassified

Section: Pengaruh Komisaris Independen Terhadap Tax Avoidanceunclassified

Section: Modelunclassified

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Corporate Governance, Likuiditas, Tax Avoidance: Ukuran Perusahaan Sebagai Variabel Moderasi

Hanifah

2022

Litera

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“…Hal ini mengindikasi bahwa semakin besar proporsi dewan komisaris independent, maka tindakan perencanaan pajak yang dilakukan perusahaan akan semakin menurun. Berdasarkan peneltitian terdahulu yang dilakukan oleh (Prasetyo, Masitoh, & Wijayanti, 2018), (Rosidy & Nugroho, 2019), (Gunawan, Christy, Tin, & Jonathan, 2021), (Mappadang, 2021), dan (Alfina, Nurlaela, & Wijayanti, 2018) menunjukkan bahwa komisaris independen mempengaruhi tindakan perencanaan pajak di suatu perusahaan.…”

Section: Proporsi Dewan Komisaris Independen Terhadap Perencanaan Pajakunclassified

Determinan Perencanaan Pajak Perusahaan Pertambangan di Indonesia

Agustina¹,

Mie²,

Firza³

2022

Owner

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This research aims to determine the effect of corporate governance as measured by institutional ownership, the proportion of independent commissioners, audit committee, and board of director also solvability, profitability, company size, growth opportunity, and capital intensity ratio on tax planning. The population in this research were all mining companies listed on Indonesia stock exchange for the 2015-2018 with the sampling technique used was purposive sampling. This type of research was causal associative, with data analysis method, namely confirmatory factor analysis and then continued with multiple regression analysis. The result of the factor test indicate that the audit committee is not a determinant of tax planning. Based on the results of regression analysis shows that simultaneously, institutional ownership, the proportion of independent commissioners, board of directors, solvency, profitability, company size, growth opportunity, and capital intensity ratio have an effect on tax planning. While partially, the results of the study indicate that institutional ownership, profitability, growth opportunity, and capital intensity ratio can be determinants that affect corporate tax planning. Meanwhile, the proportion of independent commissioners, board of directors, solvency, and company size partially not influence the company to do the tax planning. From results of this research, the government is expected will pay more attention to the grey area that can be used by companies as a gap to reduce tax payments which results in reduced state revenues.

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“…The company need to improve the understanding between management and shareholders through the existence of corporate governance (Lee et al, 2015). The corporate governance oversight mechanism can be associated through independent board of commissioners and audit committee to improve company's performance (Mappadang, 2021). An independent board of commissioners can be characterized as a board that plays a part in supervising the board of directors' performance.…”

Section: Introductionmentioning

confidence: 99%

Effect of Corporate Governance Structures, Political Connections, and Transfer Pricing on Tax Aggressiveness

Ardillah

Vanesa²

2022

Sriwijaya Int. J. of Dynamic Eco. And Buss.

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This research examines and analyzes the effect of corporate governance structures, political connections, and transfer pricing on tax aggressiveness (CETR and BTD). The theory used in this research is agency theory. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange for 2014-2018. The sampling method used in this research was purposive sampling and used multiple linear regression as the data analysis method. The results of the study using the cash effective tax rates (CETR) proxy show that the independent board has a positive effect on tax aggressiveness, the audit committee has a negative effect on tax aggressiveness, political connections do not affect tax aggressiveness, and transfer pricing does not affect tax aggressiveness. The result of research with a proxy book-tax difference (BTD) shows that independent commissioners do not influence tax aggressiveness, audit committees positively affect tax aggressiveness, political connections do not affect tax aggressiveness, and transfer pricing does not affect tax aggressiveness. The implication of this research reveals that the companies should follow tax regulations made by the government to do tax planning under applicable laws.

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Corporate Governance and Corporate Tax Avoidance: an Interactive Effects (Evidence from Indonesia Capital Market)

Cited by 7 publications

References 13 publications

Corporate Governance, Likuiditas, Tax Avoidance: Ukuran Perusahaan Sebagai Variabel Moderasi

Corporate Governance, Likuiditas, Tax Avoidance: Ukuran Perusahaan Sebagai Variabel Moderasi

Determinan Perencanaan Pajak Perusahaan Pertambangan di Indonesia

Effect of Corporate Governance Structures, Political Connections, and Transfer Pricing on Tax Aggressiveness

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