Executives Characters, Gender and Tax Avoidance: A Study on Manufacturing Companies in Indonesia

Novita, Nova

doi:10.2991/gcbme-16.2016.15

Cited by 24 publications

(33 citation statements)

References 18 publications

(23 reference statements)

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“…Karakter atau perilaku pimpinan perusahaan dapat berupa mengambil resiko, menghindari resiko atau bersikap netral. Karakter eksekutif perusahaan dalam hal pengambilan resiko dapat terlihat dari resiko yang dihadapi perusahaan (Novita, 2016).…”

Section: Karakter Eksekutif Dan Penghindaran Pajakunclassified

Pengaruh Karakter Eksekutif Dan Dimensi Tata Kelola Perusahaan Terhadap Penghindaran Pajak (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016)

Afriyanti

2019

JIFA

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ARTICLES INFORMATION AbstractThe purpose of the study is to analyze the influence of executive character and corporate governance dimensions on tax avoidance in manufacturing companies that listed on the Indonesia Stock Exchange Period 2012-2016. The samples of this study is 30 companies that selected by using purposive sampling method. The results of this study shows that: Executive characters positive effect on tax avoidance. Independent commissioners not effect on tax avoidance. The audit committee not effect on tax avoidance. Audit quality positive effect on tax avoidance. PENDAHULUANPajak sebagai sumber penerimaan negara yang sangat besar yang diperoleh dari Wajib Pajak dan Badan dengan tidak mendapat timbal balik secara langsung, bersifat memaksa dan dipungut berdasarkan Undang-undang. Menurut Kurniasih & Sari (2013) pajak merupakan hal yang menjadi perhatian penting karena beban pajak akan mengurangi laba bersih dan sudah menjadi rahasia umum perusahaan menginginkan pembayaran pajak seminimal mungkin. Oleh karena itu, perusahaan melakukan upaya efisiensi pembayaran pajak dengan meminimalkan beban pajak dalam batas yang tidak melanggar aturan melalui aktivitas penghindaran pajak. Salah satu penghindaran pajak yang dilakukan wajib pajak adalah tax avoidance, yaitu upaya penghindaran pajak secara legal yang tidak melanggar peraturan perpajakan yang dilakukan wajib pajak dengan cara berusaha mengurangi jumlah pajak terutangnya dengan mencari kelemahan peraturan (loopholes) (Dewi dan Jati, 2014).Fenomena penghindaran pajak yang terjadi di Indonesia dimuat di berita online (www.cnnindonesia.com) pada tanggal 28 Maret 2016 oleh Elisa Valenta Sari, menginformasikan bahwa

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Section: Karakter Eksekutif Dan Penghindaran Pajakunclassified

Pengaruh Karakter Eksekutif Dan Dimensi Tata Kelola Perusahaan Terhadap Penghindaran Pajak (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016)

Afriyanti

2019

JIFA

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“…The same results proved by [36] in the mining sector that finds executive character has a positive effect on tax avoidance. Different directions are shown in the [44], [40], and [12] who found negative effects of executive character on tax avoidance. The results that show no influence of executive character on tax avoidance have been proved by [31] and [26].…”

Section: B Literature Reviewmentioning

confidence: 99%

Do Political Connection, Executive Character, and Audit Quality Affect the Tax Avoidance Practice? Evidence in Indonesia

Amalia¹,

Ferdiansyah²

2019

Proceedings of the 1st International Conference on Applied Economics and Social Science (ICAESS 2019)

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this study aims to know and find empirical evidence about the effect of political connection, executive characters, and audit quality on tax avoidance practice in Indonesia. This research uses secondary data with database collection technique using annual report of the manufacturing companies that are listed in Indonesian Stock Exchange (IDX) period 2013 -2017. Using purposive sampling, this study obtained 51 companies which fulfill the criteria of 165 companies as total population, so the total observation for 5 years is 255 samples. The data examination in this study uses multiple regression analysis with data panel. Tax avoidance practice in this research proxied by Cash ETR. The results of this study indicate that variable political connection has significant positive effect on tax avoidance, which means that the average company uses their political connections to lower tax payments. Variable executive characters have no significant effect on tax avoidance, which means that the characters of executive not yet able to become a standard to determining tax avoidance practice. Variable audit quality indicated no significant effect on tax avoidance, which means KAP the big four who has a good quality hasn't been able to conclude the company not doing tax avoidance practice.

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“…However, the study utilized only the ration of female directors in testing the gender effect. Novita (2016) investigated the relationship between the gender of executives and tax avoidance. Gender is proxied as a dummy variable equal to one if there is female presence on the board and zero otherwise while cash effective tax rate is used to capture tax avoidance.…”

Section: Review Of Literature and Hypothesis Developmentmentioning

confidence: 99%

Females in Governance and Corporate Tax Avoidance: The Moderating Effect of Accounting Conservatism

Suleiman

2020

Malaysian Management Journal

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High cash outflow in the form of corporate taxes reduces the corporate firms’ liquidity, available funds for re-investment and growth opportunities. Corporate firms’ attention is therefore geared towards ensuring minimum tax liability. The purpose of this study is to examine the effect of females’ presence in the governance on corporate tax avoidance, moderating for the role of accounting conservatism. The study is based on the companies listed on the Nigerian Stock Exchange and utilised the ex-post factor research design. The panel corrected standard regressions was employed to test the hypothesis. Female CEO, percentage of female directors and presence of female in the audit committee have significant positive effects on tax avoidance. The moderating for accounting conservatism, the percentage of female directors on the board and female director presence in the audit committee remains significant. The findings may be of interest to the academic researchers, investors and regulators. For academic researchers, it is interested in discovering whether females’ presence in the governance affect tax avoidance and the moderating role accounting conservatism. For investors, it shows that women in the boardroom can improve the bottom line financial performance through tax reduction strategies.This study extends the existing literature by examining the mediating role of accounting conservatism on the relationship between females in governance and tax avoidance in the Nigerian context.

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Executives Characters, Gender and Tax Avoidance: A Study on Manufacturing Companies in Indonesia

Cited by 24 publications

References 18 publications

Pengaruh Karakter Eksekutif Dan Dimensi Tata Kelola Perusahaan Terhadap Penghindaran Pajak (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016)

Pengaruh Karakter Eksekutif Dan Dimensi Tata Kelola Perusahaan Terhadap Penghindaran Pajak (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016)

Do Political Connection, Executive Character, and Audit Quality Affect the Tax Avoidance Practice? Evidence in Indonesia

Females in Governance and Corporate Tax Avoidance: The Moderating Effect of Accounting Conservatism

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