Pengaruh  Koneksi  Politik,  Dewan Komisaris  dan  Karakteristik  Perusahaan terhadap  Penghindaran  Pajak (Perusahaan  BUMN Yang  Terdaftar  di Bursa  Efek  Indonesia)

Hijriani, Anisa Nadia; Latifah, Sri Wahjuni; Setyawan, Setu

doi:10.22219/jrak.v4i1.4924

Cited by 5 publications

(7 citation statements)

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“…The results of this study are in line with some research which indicates that independent commissioners has no significant effect on tax avoidance [8,12,15,16], and [26]. A research argued that the role of independent commissioners is less effective in overseeing the operation of the company, including in determining tax efficiency policies [12].…”

Section: The Effect Of Independent Commissioners On Tax Avoidancesupporting

confidence: 89%

“…This is because the more the number of independent commissioners owned, the more effective it is in monitoring and controlling the performance of the board of directors or managers. In contrast, other research shows that independent commissioners has no significant effect on tax avoidance [8,12,15,16], and [26]. The role of independent commissioners is less effective in overseeing the operation of the company, including in determining tax efficiency policies [12].…”

Section: Introductionmentioning

confidence: 97%

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The Effect of Executive Share Ownership, Executive Compensation, and Independent Commissioners on Tax Avoidance

Ansar¹,

Andriyanto²,

Wibawaningsih³

2021

JFA

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Tax is a contribution that mandatory to be paid by personal and corporate taxpayers. The government used that tax for national development. Tax becomes a burden for companies that it is mandatory to be paid. If the companies got larger income so that the taxes that must be paid become larger too. On the other hand, if the companies got smaller income, the taxes that must be paid will become smaller. This leads the companies to avoid taxes that mandatory to be paid by reducing their amount of taxes. This is called tax avoidance. Tax avoidance influenced by several factors such as corporate governance. This study aims to determine the effect of executive share ownership, executive compensation and independent commissioners on tax avoidance. This study uses manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2015-2019. The sampling technique used was purposive sampling method. The sample used in this study were 52 manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the 2015-2019 period. Hypothesis testing is done using multiple linear regression analysis with the SPSS 26 program and a significance value of 5%. The results of this study indicate that: (1) Executive share ownership has no significant effect on tax avoidance, (2) Executive compensation has significant positive effect on tax avoidance, (3) Independent commissioners have no significant effect on tax avoidance, (4) Executive share ownership, executive compensation, and independent commissioners are only able to explain tax avoidance by 3,1%.

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Section: The Effect Of Independent Commissioners On Tax Avoidancesupporting

confidence: 89%

Section: Introductionmentioning

confidence: 97%

The Effect of Executive Share Ownership, Executive Compensation, and Independent Commissioners on Tax Avoidance

Ansar¹,

Andriyanto²,

Wibawaningsih³

2021

JFA

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“…Perusahaan akan menjaga citra yang baik agar keberlangsungan usahanya dapat terjamin (Ayu et al, 2017). Hasil ini juga sejalan dengan penelitian yang menyatakan bahwa perusahaan BUMN merupakan perusahaan yang dimiliki negara, sehingga lebih diawasi oleh negara (Hijriani et al, 2017).…”

Section: Submission Date: July 2021unclassified

“…Hasil penelitian ini didukung oleh penelitian sebelumnya yaitu (Chaney et al, 2011), (Jian et al, 2012), (Pranoto et al, 2013, (Hijriani et al, 2017), dan (Nurrahmi & Rahayu, 2020 yang menemukan bahwa koneksi politik berpengaruh negatif terhadap agresivitas pajak. Perusahaan yang terkoneksi politik akan menjadi perhatian publik, sehingga perusahaan lebih berhati-hati dalam membayar pajak.…”

Section: Pengaruh Koneksi Politik Terhadap Agresivitas Pajakunclassified

Political Connections and Tax Aggressiveness: The Role of Gender Diversity as a Moderating Variable

Satiti

Syafik

Widarjo

2021

accounting, auditing, information

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Aggressive tax management actions lead to a low tax ratio in Indonesia. The purpose of this study was to determine the effect of political connections on tax aggressiveness and to determine the moderation of gender diversity on the effect of political connections on tax aggressiveness. This research is a type of quantitative research using moderated regression analysis using STATA software. The dependent variable of this study is tax aggressiveness, the independent variable is political connections and the moderating variable is gender diversity. The sample of this research is the mining sector companies listed on the IDX during the 2015-2019 period. Secondary data is obtained based on the annual financial statements that are on the IDX. The findings show that political connections have a positive effect on tax aggressiveness and gender diversity cannot moderate the positive effect of political connections on tax aggressiveness. This research has implications for the government in making regulations related to taxation and input to the government to pay attention to political connections as a gap in aggressive tax management. This research also contributes to companies in giving consideration to avoiding tax aggressiveness because it can damage the company's reputation, as well as providing input to companies to pay attention to the existence of political connections and gender diversity.

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“…Menurut Wicaksono (2017) bahwa koneksi politik berhubungan positif terhadap agresivitas pajak, adanya koneksi politik melalui hubungan komisaris berpengaruh positif dan signifikan terhadap agresivitas pajak menunjukan bahwa adanya koneksi politik yang dilakukan oleh perusahaan baik itu BUMN maupun BUMS digunakan untuk melakukan pendekatan dengan Pemerintah untuk menghindari pemeriksaan pajak, pengajuan pengurangan denda pajak maupun tindakan lain yang tergolong tax evasion atau tax agreesiveness. namun dalam penelitian yang dilakukan Mulyani (2014) bahwa koneksi politik berhubungan negatif terhadap penghindaran pajak bahkan dalam penelitian yang dilakukan oleh Hijriani (2014) bahwa koneksi politik tidak berpengaruh terhadap penghindaran pajak.…”

Section: Pendahuluanunclassified

Agresivitas Pajak Yang Dipengaruhi Oleh Kompensasi Eksekutif, Koneksi Politik, Pertumbuhan Penjualan, Leverage Dan Profitabilitas

Riswandari

Bagaskara

2020

J. Accounting

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This research aims to prove that tax aggressiveness is influenced by executive compensation, political connections, sales growth, leverage, and profitability. The annual reports of BUMN & BUMS companies in the non-financial sector are secondary data used in this study and by using the purposive sampling method in selecting the sample. The method of analysis used in this study is multiple linear regression. The result shows that the executive compensation variable has a positive effect on tax aggressiveness. Political connection variables, sales growth, and leverage have a negative effect on tax aggressiveness, while the profitability variable has no effect on tax aggressiveness. Keywords: Executive compensation, political connection, sales growth, leverage, profitability, tax aggressiveness

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Pengaruh Koneksi Politik, Dewan Komisaris dan Karakteristik Perusahaan terhadap Penghindaran Pajak (Perusahaan BUMN Yang Terdaftar di Bursa Efek Indonesia)

Cited by 5 publications

References 0 publications

The Effect of Executive Share Ownership, Executive Compensation, and Independent Commissioners on Tax Avoidance

The Effect of Executive Share Ownership, Executive Compensation, and Independent Commissioners on Tax Avoidance

Political Connections and Tax Aggressiveness: The Role of Gender Diversity as a Moderating Variable

Agresivitas Pajak Yang Dipengaruhi Oleh Kompensasi Eksekutif, Koneksi Politik, Pertumbuhan Penjualan, Leverage Dan Profitabilitas

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