Profitabilitas, Leverage, Komposisi Dewan Komisaris, Komite Audit, Dan Kompensasi Rugi Fiskal Terhadap Penghindaran Pajak Pada Perusahaan Perbankan

Putriningsih, Dewi; Suyono, Eko; Herwiyanti, Eliada

doi:10.34208/jba.v20i2.412

Cited by 36 publications

(79 citation statements)

References 10 publications

(21 reference statements)

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“…This research is in line with the results obtained by Putriningsih et al (2018), Angelia and Dwimulyani (2019), Putra and Jati (2018), Oktamawati (2017), Prapitasari and Safrida (2019), and Yulyanah and Kusumastuti (2019) who found that profitability has a positive effect on tax avoidance. Profitability is one of the benchmarks for a company in its ability to earn profits for the company's going concern.…”

Section: Effect Of Profitability On Tax Avoidancesupporting

confidence: 92%

Commissioner’s competency effect of profitability, capital intensity, and tax avoidance

Marsahala

Arieftiara

Lastiningsih

2020

JCA

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This study aims to research the impact of profitability and capital intensity on tax avoidance moderating with the competence of the board of commissioners. Focus of the study is manufacturing companies listed on Indonesia Stock Exchange for 2016-2018 period. The sampling technique was purposive sampling procedure, and hypotheses testing with regression panel data analysis using STATA version 13 application.The results indicate that profitability has a significant effect on tax avoidance, however, capital intensity has no significant effect on tax avoidance. This study documented that the competence of the board of commissioners weaken the effect of profitability on tax avoidance, however, the study failed to document the moderating role of the competence of commissioners on the effect of capital intensity on tax avoidance. This study contributes on enhance the empirical evidence that if companies have a competent board of commissioners, it can monitor managers' tax avoidance activities, thus managers will decrease the intensity of tax avoidance based on company profitability.

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Section: Effect Of Profitability On Tax Avoidancesupporting

confidence: 92%

Commissioner’s competency effect of profitability, capital intensity, and tax avoidance

Marsahala

Arieftiara

Lastiningsih

2020

JCA

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“…Menurut Dewi Putriningsih et al, (2018) utang yang menyebabkan munculnya beban bunga dapat menjadi pengurang laba kena pajak, sedangkan deviden yang berasal dari laba ditahan tidak dapat digunakan sebagai pengurang laba. Beban bunga yang dapat digunakan sebagai pengurang laba kena pajak adalah beban bunga yang muncul akibat adanya pinjaman kepada pihak ketiga atau kreditur yang tidak memiliki hubungan denga perusahaan, sebagaimana diatur dalam UU No.36 tahun 2008 pasal 6 ayat 1a dan pasal 18.…”

Section: Leverage Berpengaruh Terhadap Tax Avoidanceunclassified

Pengaruh Koneksi Politik, Intensitas Aset Tetap, Komisaris Independen, Profitabilitas Dan Leverage Terhadap Tax Avoidance

Sahrir¹,

Syamsuddin²,

Sultan³

2021

JENSI

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Tax avoidance is a business that is conducted legally by the company by utilizing existing loopholes in the tax regulations with the aim of minimizing or even avoiding tax payments. This research aimed to know and analyze the effect of political connections, fixed assets intensity, independent commissioners, profitability and leverage to tax avoidance. The method used is quantitative, where the data used is secondary data formed as financial statements of banking sector companies listed on the Indonesia Stock Exchange for the period 2014-2018. The sample determination used purposive sampling, so obtained financial statements that meet the research criteria of 172 observations. The data analysis technique used multiple linier regression analysis. The research result showed that political connections, fixed assets intensity, profitability and leverage affected to the tax avoidance. While independent commissioners is not affected to the tax avoidance

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“…Dan (Diantari & Ulupui, 2016) Hasil variabel kontrol berupa leverage adalah 0.0169 dan nilai regresi koefisien -0.0770 yang artinya adalah memiliki pengaruh yang signifikan negatif terhadap penghindaran pajak. Hasil yang didapatkan juga didukung oleh Putriningsih et al, (2019) dan Richardson dan Lanis (2007) sehingga membuktikan bahwa semakin tinggi beban utang suatu perusahaan, maka semakin kecil pula jumlah pajak yang harus dipenuhi oleh perusahaan tersebut. Variabel kontrol ROA menunjukkan hasil 0.0891 dengan nilai koefisien -0.0747 yang berarti ROA memiliki hubungan negatif tetapi tidak signifikan terhadap penghindaran pajak.…”

Section: Pembahasanunclassified

Upaya praktik Good Corporate Governance dalam penghindaran pajak di Indonesia

Chandra

Cintya

2021

JEM

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Tax avoidance is done by looking for the weeknesses in the lawsand regulations. This action occurs none other than caused by corporate governance. The purpose of this research is to determine the relationship between good corporate governance and tax avoidance. Good corporate governance is proxied by board gender diversity, institutional ownership, audit committee and independence commissioners. The sample used in this research contains annual reports taken from 111 companies listed in Indonesian Stock Exchange in 2016-2020. The data that has been collected is then processed using a data panel regression analysis system. The result shows there is a significant negative relation between audit committee and tax avoidance. Board gender diversity, institutional ownership and independent commissioners are negatively affect tax avoidance but not statistically significant. In addition, the control variables in the form of leverage and firm size are proven to have a significant negative and positive effect towards tax avoidance. Meanwhile, ROA is not proven to have a significant influence on tax avoidance. The recommendation from this research is that the next researcher should add the number of sample data and variables outside of this study in order to get better research results.

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Profitabilitas, Leverage, Komposisi Dewan Komisaris, Komite Audit, Dan Kompensasi Rugi Fiskal Terhadap Penghindaran Pajak Pada Perusahaan Perbankan

Cited by 36 publications

References 10 publications

Commissioner’s competency effect of profitability, capital intensity, and tax avoidance

Commissioner’s competency effect of profitability, capital intensity, and tax avoidance

Pengaruh Koneksi Politik, Intensitas Aset Tetap, Komisaris Independen, Profitabilitas Dan Leverage Terhadap Tax Avoidance

Upaya praktik Good Corporate Governance dalam penghindaran pajak di Indonesia

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