Pengaruh Dewan Komisaris Independen, Komite Audit, Leverage dan Intensitas Modal Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017

Abstract

The problem in this study is how the influence of the Independent Board of Commissioners, Audit Committee, Leverage and Capital Intensity on manufacturing companies listed on the Indonesia Stock Exchange in the year. The purpose of this study was to examine the influence of the Independent Board of Commissioners, Audit Committee, Leverage and Capital Intensity on manufacturing companies listed on the Indonesia Stock Exchange. The population of this research is all manufacturing companies listed on the Indonesia Stock Exchange. The sampling method used purposive sampling and obtained a sample of 116 companies. The analysis technique used is simple linear regression analysis with the help of SPSS. The proxy used to measure Tax Avoidance uses the Tax Expense divided by Pre-Tax Profit. The proxy used to measure the Independent Board of Commissioners using Independent Commissioners is divided by the total number of members. The proxy used to measure the Audit Committee uses Dummy which is worth 1 if the audit committee is> 3, and is worth 0 if the audit committee <3. The proxy used to measure leverage uses Total Debt divided by Total Assets. For the proxies used to measure Capital Intensity using Total Net Fixed Assets divided by Total Assets. The results of hypothesis testing obtained with a significant level of 5% indicate that only the audit committee has an influence with a significance value of 0.029 <0.05 against tax avoidance. While the results of hypothesis testing for independent board of commissioners, leverage and capital intensity have no effect on tax avoidance.

The Effect of Sales Growth and Corporate Governance on Tax Avoidance with Company Size as a Moderating Variable

“…So that the second hypothesis (H2) are rejection. This gain in line with studies (Stefani & Paramita, 2022;Purbowati, 2021;Hilmi et al, 2022;Rospitasari & Oktaviani, 2021;Utami, 2023;Doho & Santoso, 2020). The independence board commite have no impact at tax avoidance.…”

Does Capital Intensity and Corporate Social Responsibility Influence of Tax Aggressiveness? The Role of Corporate Governance as Moderator

“…The Audit Committee, in this company will be able to reduce or minimize tax avoidance practices [23]. The audit committee, in a company, is responsible for controlling fraud, evaluating reporting systems, and ensuring compliance with regulations [39]. The audit committee plays a professional role in examining company management.…”

“…The audit committee plays a professional role in examining company management. Audit committee plays a professional role in minimizing financial reporting fraud, optimizing corporate management, and enhancing good corporate governance [25]; [40]; [39]; [41]. Companies with an audit committee will be more responsible and transparent in presenting financial reports because the audit committee is responsible for monitoring all company operations.…”

Kepemilikan Keluarga Sebagai Pemoderasi Dampak Komite Audit dan Kualitas Audit Pada Agresivitas Pajak

“…Rasio jumlah anggota komite audit yang dimiliki akan memberikan kecenderungan terhadap praktik penghindaran pajak yang terjadi di perusahaan. Semakin tinggi keberadaan komite audit dalam suatu perusahaan akan meningkatkan mekanisme tata kelola komite audit didalam perusahaan (Hilmi et al, 2022). Sependapat dengan penelitian (Apriyanti & Arifin, 2021), (Kamilah & Sari, 2022), (Yustrianthe, 2022) mengemukakan komite audit korelasi negatif pada agresivitas pajak.…”