Pengaruh Gender Diversity Dewan, Ukuran Dewan Komisaris, Komisaris Independen, Komite Audit dan Konsentrasi Kepemilikan terhadap Agresivitas Pajak

Abstract

Tax aggressiveness is an action taken in order to reduce the burden of income tax by using legal (tax avoidance) and illegal (tax evasion) planning methods, which harm the government because it will reduce tax revenue. This study aims to obtain empirical evidence regarding the effect of board gender diversity, board of commissioners size, independent commissioners, audit committee and ownership concentration on tax aggressiveness. This study used the purposive sampling method and produced a final sample of 33 consumer goods sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. This study uses secondary data in the form of annual reports and company annual financial reports obtained from www.idx.co.id. The research analysis method used is the multiple regression analysis methods with a significance level of 5%. Data processing was performed using SPSS version 26. The results showed that board gender diversity, independent commissioners, audit committee and ownership concentration had no significant effect on tax aggressiveness. Meanwhile, the size of the board of commissioners has a significant negative effect on tax. From the research results, it is concluded that the size of the board of commissioners is a driving factor for management's honesty in financial reporting so as to reduce tax aggressiveness. AbstrakAgresivitas pajak adalah sebuah tindakan yang dilakukan dalam rangka mengurangi beban pajak penghasilan dengan metode perencanaan legal (tax avoidance) maupun ilegal (tax evasion) yang di mana tentunya merugikan negara karena akan memperkecil penerimaan pajak negara. Penelitian ini bertujuan mendapatkan bukti empiris mengenai pengaruh gender diversity dewan, ukuran dewan komisaris, komisaris independen, komite audit dan konsentrasi kepemilikan terhadap agresivitas pajak. Penelitian ini menggunakan metode pengambilan sampel purposive sampling dan menghasilkan sampel akhir sebanyak 33 perusahaan manufaktur sub-sektor consumer goods yang terdaftar di Bursa Efek Indonesia Periode 2017-2019. Penelitian ini menggunakan data sekunder berupa laporan tahunan dan laporan keuangan tahunan perusahaan yang diperoleh dari www.idx.co.id. Metode analisis penelitian yang digunakan adalah metode analisis regresi berganda dengan tingkat signifikansi sebesar 5%. Pengolahan data dilakukan dengan SPSS versi 26. Hasil penelitian menunjukkan bahwa gender diversity dewan, komisaris independen, komite audit dan konsentrasi kepemilikan tidak berpengaruh signifikan terhadap agresivitas pajak. Sedangkan ukuran dewan komisaris berpengaruh signifikan negatif terhadap agresivitas pajak. Dari hasil penelitian, diperoleh kesimpulan bahwa ukuran dewan komisaris merupakan faktor pendorong kejujuran manajemen dalam pelaporan keuangan sehingga dapat mengurangi agresivitas pajak.

The Influence of Corporate Governance, Gender Diversity, CSR on Tax Aggressiveness in Companies Listed on the IDX

“…Additional number of audit committee members in a company only aims to fulfilI the rules that it is required that there are ati leasti 3 (three) membersi ofi thei auditi committeei in a company. Results of this study is in line with the study done by Migang & Dina (2020); Kamul & Riswandari (2021); Yuliani & Prastiwi (2021) which stated that the audit committee had no effect on the level of tax aggressiveness. However, it is not ini linei withi thei researchi results from Ayem & Setyadi (2019); Zheng et al, (2019) which show that audit committee has an effect on tax aggressiveness.…”

“…Thei resultsi of this studyi are in linei withi research by Migang and Dina (2020); Hidayat & Muliasari (2020); Onyali et al, (2018) which stated that the independent commissioner is influential to tax aggressiveness. However, it is not in line with the research results by Erlina (2021); Kamul & Riswandari (2021); Rengganis & Putri (2018) which stated that the independent commissioner has no effect on tax aggressiveness.…”

“…Research result by Ambarsari et al, (2020);Rahman & Charoline, (2020) showed that genderI diversityI onI theI boardI hasI anI effectI onI taxI aggressivenessI . However, different results are shown by the research conducted by Kamul & Riswandari, (2021) where gender diversityI onI theI boardI hasI noI effectI onI taxI aggressivenessI .…”

“…TheI more members of theI auditI committeeI , the better the company's supervisory system and the less tax aggressiveness is carried out (Wulandari & Septiari, 2014). However, different results are found by Yuliani & Prastiwi, (2021); Kamul & Riswandari, (2021) which showed that theI audit committee hasI noI effectI onI taxI aggressivenessI .…”

“…TheI presence of independent commissioners in the company ensures maximum control to minimize tax aggressiveness. However, different results are shown by the research conducted by Erlina (2021); Kamul & Riswandari (2021); Rengganis & Putri (2018) which stated that independent commissionersI haveI noI effectI onI taxI aggressiveness, that theI greater the numberI ofI independentI commissionersI does not reduce the tax aggressiveness actions taken by the company, this can be indicated by the role of supervision to influence management decisions in carrying out tax aggressiveness actions has not been effective.…”