Corporate Governance, Tax Avoidance, and Firm Value

Nugroho, Wawan Cahyo; Agustia, Dian

doi:10.47312/aar.v2i02.87

Cited by 19 publications

(16 citation statements)

References 5 publications

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“…Based on the tests, the probability score was 0.19, suggesting that institutional ownership structure does not affect tax avoidance, and the third rejected the hypothesis. Institutional ownership helps to oversee administrative policies because it serves to unify the various policies administrators take to make decisions that bring effectiveness to their organizations (Nugroho and Agustia, 2018). Institutional ownership is the percentage of shares owned by an organization.…”

Section: Resultsmentioning

confidence: 99%

“…Through their deeds of voice and power, institution owners can compel managers to concentrate on financial performance and avoid possibilities for selfish behavior. Institutional ownership oversees the numerous administrative policies that managers adopt in the decision-making process of decisions to be implemented in the organization (Nugroho and Agustia, 2018).…”

Section: Literature Reviewmentioning

confidence: 99%

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Ownership Structure On Tax Avoidance: Empirical Study On Manufacturing Companies

Yusri

Astuti²,

Irawan³

et al. 2022

jbmp

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The purpose of this study aims to examine the effect of ownership structure as measured by institutional and public managerial ownership on tax avoidance. The population of this study are manufacturing companies listed on the IDX in 2019. The sampling technique uses a purposive sample which is a sampling method with criteria such as manufacturing companies listed on the IDX in 2019 and companies that present annual reports during 2019. The results show that managerial ownership structure affects tax avoidance, while public ownership structure and institutional ownership structure does not affect tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2019. These results indicate that companies owned by managers are more likely to carry out tax avoidance because managers have full power to prepare financial statements in accordance with their wishes compared to institutional and public ownership. This research contributes to providing information to stakeholders about which type of ownership structure is more likely to avoid tax.

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Section: Resultsmentioning

confidence: 99%

Section: Literature Reviewmentioning

confidence: 99%

Ownership Structure On Tax Avoidance: Empirical Study On Manufacturing Companies

Yusri

Astuti²,

Irawan³

et al. 2022

jbmp

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“…(Bird & Karolyi, 2017) menemukan bahwa kepemilikan institusional mengarah pada perencanaan pajak perusahaan yang lebih sukses karena institusi lebih mampu memantau operasi perusahaan. Oleh karena itu, kepemilikan institusional mampu memberi suatu pengaruh positif kepada penghindaran pajak, dapat dilakukan penandaan atas suatu keterkaitan yang cenderung bersifat negatif kepada ETR (Embree & Crabtree, 2012), (Huseynov & Klamm, 2012), (Khan et al, 2017), (Khurana & Moser, 2009), dan (Nugroho & Agustia, 2017). Bird & Karolyi, (2017) membuktikan bahwa entitas dengan kepemilikan institusional yang signifikan lebih mampu merencanakan pajak mereka karena baik struktur kepemilikan dan peningkatan pengawasan yang diberikan oleh pemegang saham institusional meningkatkan pemahaman perusahaan tentang strategi pajak.…”

Section: Institutional Ownershipunclassified

“…Pengawasan institusional yang dipercayakan kepada dewan komisaris sebagai salah satu fungsi dewan komisaris dapat berkontribusi terhadap hal tersebut, demikian juga dengan rendahnya peran pihak institusional dalam mengawasi dan mengendalikan kinerja manajemen untuk memaksimalkan keuntungan, khususnya dalam hal perpajakan, sehingga pengendalian lembaga tidak selalu dilakukan secara efektif (Diantari & Ulupui, 2016). Namun penelitian bertentangan dengan temuan (Bird & Karolyi, 2017), (Embree & Crabtree, 2012), (Huseynov & Klamm, 2012), (Khan et al, 2017), (Khurana & Moser, 2009), dan (Nugroho & Agustia, 2017), kepemilikan institusional tidak memiliki pengaruh yang menguntungkan secara substansial terhadap penghindaran pajak. Temuan uji-t menunjukkan bahwa H3 tidak dapat dikonfirmasi.…”

Section: IVunclassified

Pengaruh Tata Kelola Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Lq45 Di Bursa Efek Indonesia

Yopie

Santo

2023

jesya

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Temuan yang terdapat atas suatu penelitian ini tentunya memiliki suatu tujuan untuk meneliti tentang dampak atas suatu tata kelola perusahaan kepada praktik penghindaran pajak. Temuan yang terdapat atas suatu penelitian ini akan dilaksanakan atas suatu entitas yang cenderung memiliki index pada LQ45 yang terlisting di Bursa Efek Indonesia yang terdapat pada periode 2017-2021. Temuan yang terdapat atas suatu penelitian ini tentunya mempergunakan metode atas suatu analisis regresi panel atas suatu variabel independen yang dapat dipaparkan dari karakter eksekutif, ukuran perusahaan, kepemilikan institusional, proporsi komisaris independen, komite audit, kualitas audit beserta variabel dependen berupa penghindaran pajak. Hasil dari penelitian ini membuktikan terdapat suatu keterkaitan yang bersifat signifikan positif yang berada di antara variabel executive character beserta company size terhadap penghindaran pajak yang dapat dilakukan pengukuran atas suatu effective tax rate. Variabel audit quality dan proportion of BOC terbukti mampu memberi suatu pengaruh yang bersifat negatif yang tentunya mempunyai peranan guna melakukan penurunan atas suatu tindakan yang dilakukan atas suatu penghindaran pajak yang terdapat atas suatu perusahaan. selanjutnya variabel lainnya yang dipaparkan seperti institutional ownership dan audit comitee tentunya tidak akan memperlihatkan mampu memberi suatu dampak yang bersifat signifikan dalam menguatkan ataupun melemahkan tindakan yang dilaksanakan atas suatu penghindaran pajak yang terjadi atas suatu perusahaan.

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“…Selain itu, isu pengungkapan menjadi salah satu perhatian bagi investor seperti pengungkapan pengungkapan CSR ( (Rahardjo & Murdani, 2016); (Buchanan et al, 2018); Rjiba et al, (2020); Ronald et al, (2019)), risiko bisnis (Rahman, 2019), modal intelektual (. Putri & Tartilla (2018); Sirojudin & Nazaruddin,( 2014)), good corporate governance (Ararat et al, (2017); Budiyono & Wulansari, (2018);Fatimah, Mardani & Wahono, (2019); Haryono et al (2017); Huang et al, (2020); Santa & Rezende, (2016); Toly et al, (2019); Santi & Wardani, (2018); Nugroho & Agustia, (2017), Buchanan et al, 2018); Pakekong et al, (2019)), pengungkapan karbon ( (Kurnia et al, (2020), Putri & Lautania, (2016); Saka & Oshika, (2014); Hardiyansah et al, (2021); Muhammad & Aryani,( 2021); Alsaifi et al, (2020); (Lee et al, (2015); Matsumura et al, (2014)).…”

Section: Pendahuluanunclassified

Respon Pasar Atas Pengungkapan Emisi Karbon Di Indonesia : Bagaimana Peran Tata Kelola Perusahaan?

Firmansyah

Jadi

Febrian

et al. 2021

j. n.a. akunt. n.a.

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<em>Positive responses from investors indicate the company's success in providing information to the public. It reflects the stock prices increase in the capital market. Information that is responded to positively provides investor confidence that it contains decision-making usefulness, and managers can ensure its sustainability in the future. This study aims to examine the association of carbon emissions disclosure with firm value in Indonesia. In addition, this study also examines the role of corporate governance in the association between carbon emissions disclosure and firm value. This study employs secondary data sourced from financial statements available at <a href="http://www.idnfinancials.com">www.idnfinancials.com</a> and stock price data from <a href="http://www.finance.yahoo.com">www.finance.yahoo.com</a>. The sample employed in this study is a manufacturing company from 2016 to 2019. By using purposive sampling, the sample obtained in the study is 260 observations. The data were analyzed using multiple linear regression for panel data. This study concludes that the carbon emissions disclosure is negatively associated with firm value. In addition, corporate governance has not succeeded in strengthening the positive effect of carbon emission disclosures on firm value. This study suggests that the Indonesia Financial Services Authority (OJK) should re-examine the regulation on sustainability disclosure, which includes carbon emissions, which is one of the current dynamic issues in the world. In addition, companies need to improve the quality of disclosure of information related to sustainability to the public.</em>

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Corporate Governance, Tax Avoidance, and Firm Value

Cited by 19 publications

References 5 publications

Ownership Structure On Tax Avoidance: Empirical Study On Manufacturing Companies

Ownership Structure On Tax Avoidance: Empirical Study On Manufacturing Companies

Pengaruh Tata Kelola Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Lq45 Di Bursa Efek Indonesia

Respon Pasar Atas Pengungkapan Emisi Karbon Di Indonesia : Bagaimana Peran Tata Kelola Perusahaan?

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