Determinan Penghindaran Pajak Dengan Komisaris Independen Sebagai Pemoderasi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa  Efek Indonesia Tahun 2015-2019

Wicaksana, Satya Adi; Djaddang, Syahril; Darmansyah, Darmansyah

doi:10.34005/kinerja.v3i02.1574

Cited by 2 publications

(5 citation statements)

References 1 publication

(1 reference statement)

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“…This finding is in line with the previous research conducted by (Muliawati & Karyada, 2020;A. Octaviani & Trishananto, 2022;Pitaloka & Merkusiwati, 2019;Silaban, 2020;Wicaksana et al, 2021) who stated that leverage is positively and significantly affects tax avoidance.…”

Section: Effect Of Leverage On Tax Avoidancesupporting

confidence: 92%

“…The results from prior researchers by (A. Octaviani & Trishananto, 2022;Wicaksana et al, 2021) found that Independent Commissioners is able to moderate the negative effect of leverage on tax avoidance. Based on the framework of thinking above, the hypothesis proposed in this research is stated as follows:…”

Section: The Relationship Among Leverage Tax Avoidance and Independen...mentioning

confidence: 92%

“…Research by (A. Octaviani & Trishananto, 2022;Wicaksana et al, 2021) also found that independent commissionerscan strengthen the effect of leverage on tax avoidance while (Afrianti et al, 2022) found that independent commissioners cannot moderate the effect of leverage on tax avoidance.…”

Section: Introductionmentioning

confidence: 99%

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Does Independent Commissioners Play a Moderating Role in Relationship Financial Ratios and Financial Distress with Tax Avoidance?

Pandapotan¹,

Nurlis²

2023

Saudi J Econ Fin

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Indonesia implements a self-assessment system so that taxpayers are trusted to calculate, pay, and report their own taxes in accordance with applicable tax provisions. Companies as taxpayers do tax avoidance by taking the advantage of loopholes in tax regulations without violating applicable regulations in order to pay taxes in the minimum amount. Therefore, this research is conducted to test the effect of profitability, leverage, and financial distress on tax avoidance with independent commissioners as a moderating variable. The population used in this research is all manufacturing companies which are listed in Indonesia Stock Exchange period 2019-2021. The 243 samples are taken by purposive sampling after outliers. The data used are secondary where annual reports and financial statements are obtained from the company’s official websites. This research uses SPSS and the analytical techniques are multiple linear regression and moderated regression analysis. The results of this research prove that profitability has a negative significant effect on tax avoidance, leverage has a positive significant effect on tax avoidance, financial distress does not have a significant effect on tax avoidance, and independent commissioners is unable to moderate the effects of profitability, leverage, and financial distress on tax avoidance.

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Section: Effect Of Leverage On Tax Avoidancesupporting

confidence: 92%

Section: The Relationship Among Leverage Tax Avoidance and Independen...mentioning

confidence: 92%

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Does Independent Commissioners Play a Moderating Role in Relationship Financial Ratios and Financial Distress with Tax Avoidance?

Pandapotan¹,

Nurlis²

2023

Saudi J Econ Fin

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“…This sales growth uses sales at the end of the period with the previous year's sales based on Oktamawati (2017), Prastika (2021), and Winda & Nariman (2021), who obtained the following formula: IDX's regulations regarding stock requirements on the Indonesia Stock Exchange explained that the number of independent commissioners assigned as a control to the company must be at least 30 percent of all members of the board of commissioners (BEI, n.d.). The following is the formula for determining the number of independent commissioners from Kusufiyah & Anggraini (2019), Syadeli (2021), andWicaksana et al (2021).…”

Section: ( )mentioning

confidence: 99%

“…It is more relevant because sales growth will show excess asset capacity and requirement funding in the form of debt with a large interest expense, reducing the company's income tax (Tristianto & Oktaviani, 2016). Prastika (2021), Supriyanto (2021), andWicaksana et al (2021) employed the Effective Tax Rate (ETR), while Badoa (2020) and Rani et al (2021) used the Cash Effective Tax Rate (CETR) for tax avoidance proxy. However, this research is more relevant to using the Abnormal Book Tax Difference (ABTD) for tax avoidance proxy because when it shows the difference between fiscal profit and accounting profit, there is a gap in accounting earnings management that is bigger and the same in the reporting period (Falbo & Firmansyah, 2021).…”

Section: Introductionmentioning

confidence: 99%

Debt Policy, Sales Growth, Tax Avoidance: The Moderating Role of Independent Commissioners

Amalia

Firmansyah

2022

International, J. , Contemporary, account.

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This study examines the effect of debt policy and sales growth on tax avoidance. In addition, this study examines the role of the independent commissioner as a moderating variable in the relationship between the independent and dependent variables. The method employed in this study is quantitative. This study uses secondary data with the annual financial statements of mining sector companies listed on the Indonesia Stock Exchange for 2018-2020. Research data is sourced from www.idx.co.id and the company's official website. Based on purposive sampling, the total sample of this study resulted in 103 observations. The data analysis technique used is multiple linear regression with a cross-section, namely Ordinary Least Squares (OLS). The results of this study suggest that debt policy is negatively associated with tax avoidance, while sales growth is not associated with tax avoidance. This study also suggests that independent commissioners cannot moderate the association between debt policy and tax avoidance. Also, independent commissioners could not moderate the association between sales growth and tax avoidance. This research indicates that the Indonesia Financial Services Authority needs to improve policies related to the arrangement of independent commissioners in publicly listed companies regarding protecting shareholders in the capital market and improving corporate governance listed on the Indonesia Stock Exchange.

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Determinan Penghindaran Pajak Dengan Komisaris Independen Sebagai Pemoderasi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019

Cited by 2 publications

References 1 publication

Does Independent Commissioners Play a Moderating Role in Relationship Financial Ratios and Financial Distress with Tax Avoidance?

Does Independent Commissioners Play a Moderating Role in Relationship Financial Ratios and Financial Distress with Tax Avoidance?

Debt Policy, Sales Growth, Tax Avoidance: The Moderating Role of Independent Commissioners

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