Pengaruh Manajemen Laba, Corporate Governance,  Dan Corporate Social Responsibility Terhadap Tax  Avoidance

Septiadi, Imron; Robiansyah, Anton; Eddy, Suranta

doi:10.30871/jama.v1i2.502

Cited by 13 publications

(19 citation statements)

References 3 publications

(4 reference statements)

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“…However, if a business is less aggressive in concealing its profit information, tax aggressiveness is assumed to decrease. This study's findings corroborate those of Septiadi et al (2017), who discovered a significant negative relationship between corporate tax avoidance practices or actions and earnings through concealing income.…”

Section: Discussionsupporting

confidence: 87%

Does Tax Avoidance Make Do Earning Opacity?

Arman

Mira

2021

ATESTASI

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This study examines and analyzes the effect of earning opacity on tax avoidance with leverage and company size as control variables in manufacturing companies listed on the Indonesia Stock Exchange. This research is quantitative research with an approach explanatory research involving 42 companies from 187 companies engaged in the manufacturing sector listed on the Indonesia Stock Exchange in 2017-2019. Determination of the sample using a purposive sampling technique. The data in this study were collected using literature study and documentation study methods. Furthermore, the data were analyzed using descriptive statistical methods, classical assumption tests (normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test), multiple linear regression, determination test, and hypothesis test (t-test). The results showed that earning opacity hurts tax avoidance and is proven to be significant. This is because the company is less likely to minimize the tax burden. After all, the company no longer needs to carry out or take advantage of existing tax regulatory loopholes to minimize tax burden because its profit information has been obscured by management. Furthermore, the earning opacity carried out by company management is behavior opportunistic to maximize individual profits so that it is believed that there is less tax avoidance. This is because tax avoidance is done for the benefit of the company.

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Section: Discussionsupporting

confidence: 87%

Does Tax Avoidance Make Do Earning Opacity?

Arman

Mira

2021

ATESTASI

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“…Following the submission of the first hypothesis, this study is in line with research (Ratnawati et al, 2018) which states that managerial ownership has a positive value of 0.003 less than 0.05, so it can be concluded that managerial ownership affects tax avoidance. Managers will be careful in making decisions because it will affect the manager, namely the manager's excellent name, so he will try his best to make the right decisions for the company's welfare (Septiadi et al, 2017). In this case, managers have the opportunity to use tax aggressiveness strategies to increase their bonuses and dividends.…”

Section: Resultsmentioning

confidence: 99%

Ownership Structure On Tax Avoidance: Empirical Study On Manufacturing Companies

Yusri

Astuti²,

Irawan³

et al. 2022

jbmp

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The purpose of this study aims to examine the effect of ownership structure as measured by institutional and public managerial ownership on tax avoidance. The population of this study are manufacturing companies listed on the IDX in 2019. The sampling technique uses a purposive sample which is a sampling method with criteria such as manufacturing companies listed on the IDX in 2019 and companies that present annual reports during 2019. The results show that managerial ownership structure affects tax avoidance, while public ownership structure and institutional ownership structure does not affect tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2019. These results indicate that companies owned by managers are more likely to carry out tax avoidance because managers have full power to prepare financial statements in accordance with their wishes compared to institutional and public ownership. This research contributes to providing information to stakeholders about which type of ownership structure is more likely to avoid tax.

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“…Berdasarkan teori pemangku kepentingan, perusahaan bertanggung jawab bukan hanya kepada investor, melainkan juga kepada pemerintah, kreditor, karyawan, pemasok, dan konsumen (Firmansyah & Estutik, 2020). Mulyani et al (2017), Rahmawati et al (2016) dan Septiadi et al (2017) menyimpulkan bahwa penerapan tanggung jawab sosial perusahaan dapat menurunkan aktivitas penghindaran pajak. Sementara itu, Firmansyah & Estutik (2020) menyimpulkan bahwa tanggung jawab sosial dapat menurunkan tindakan penghindaran pajak yang dilakukan secara agresif.…”

Section: Kerangka Teoriunclassified

Ukuran Perusahaan, Pertumbuhan Penjualan, Penghindaran Pajak: Bagaimana Peran Tanggung Jawab Sosial Perusahaan?

Suteja

Firmansyah

Sofyan

et al. 2022

JPI

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This study examines the effect of firm size and sales growth on tax avoidance by using social responsibility as a moderating variable. The data is in the form of financial information sourced from financial statements and corporate social responsibility information sourced from sustainability reports and annual reports of consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. Based on purposive sampling, the number of samples that can be employed is 75 observations. Hypothesis testing is conducted by multiple regression analysis for panel data. This study concludes that firm size does not affect tax avoidance, while sales growth positively affects tax avoidance. Also, this study found that social responsibility can weaken the positive association between firm size and tax avoidance and sales growth on tax avoidance. This study suggests that the Indonesian Tax Authority should include sustainability issues in preparing tax policies in Indonesia.

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Pengaruh Manajemen Laba, Corporate Governance, Dan Corporate Social Responsibility Terhadap Tax Avoidance

Cited by 13 publications

References 3 publications

Does Tax Avoidance Make Do Earning Opacity?

Does Tax Avoidance Make Do Earning Opacity?

Ownership Structure On Tax Avoidance: Empirical Study On Manufacturing Companies

Ukuran Perusahaan, Pertumbuhan Penjualan, Penghindaran Pajak: Bagaimana Peran Tanggung Jawab Sosial Perusahaan?

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