Upaya praktik Good Corporate Governance dalam penghindaran pajak  di Indonesia

Chandra, Budi; Cintya, Cintya

doi:10.21067/jem.v17i3.6016

Cited by 6 publications

(9 citation statements)

References 18 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Hal ini dikarenakan manajemen memiliki peluang untuk melakukan penyimpangan manajerial (moral hazard) sehingga berusaha melakukan manipulasi laporan keuangan untuk memperoleh laba yang tinggi demi suatu kompensasi, sehingga langkah yang dilakukan adalah praktik penghindaran pajak (Kurniawan & Syafruddin, 2017). Adanya komite audit yang merupakan komponen dari GCG, diharapkan dapat meminimalisasi tindakan penghindaran pajak oleh manajemen (Oktaviana & Kholis, 2021); (Chandra & Cintya, 2021).…”

Section: Pendahuluanunclassified

Pengaruh Profitabilitas terhadap Penghindaran Pajak dengan Komite Audit sebagai Variabel Moderasi

Asprilla,

Hari Adi

2023

Owner

View full text Add to dashboard Cite

This study was conducted to examine the effect of profitability on tax avoidance with the audit committee as a moderating variable. Tax avoidance as the dependent variable measured using the effective tax rate (ETR), profitability as an independent variable measured using return on assets (ROA), audit committee as a moderating variable measured using the number of audit committees of companies listed on the Indonesia Stock Exchange (IDX), and inventory intensity as a measurable control variable by comparing total inventory with total assets. This research was conducted at food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for a period of 5 years, namely 2017 to 2021. The sample used a purposive sampling technique so that there were 16 companies that matched the comparison and obtained 80 observational data. The data used in this study is secondary data in the form of financial statements of food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) which can be downloaded via www.idx.co.id. Data analysis techniques using multiple linear regression analysis and moderate regression analysis (MRA) and is processed using SPSS 21 version program. The results showed that profitability had a significant positive effect on tax evasion and the audit committee was not able to moderate the relationship between profitability and tax evasion.

show abstract

Section: Pendahuluanunclassified

Pengaruh Profitabilitas terhadap Penghindaran Pajak dengan Komite Audit sebagai Variabel Moderasi

Asprilla,

Hari Adi

2023

Owner

View full text Add to dashboard Cite

show abstract

“…Independent commissioners play a role in compiling, designing, and evaluating long-term strategies and minimizing tax aggressiveness by observing the performance of company management (Hendi & Fanny, 2022). The increasing size of the board of independent commissioners indicates that it is increasingly difficult for management to commit fraud (Chandra & Cintya, 2021).…”

Section: Independent Commissionermentioning

confidence: 99%

Effect of Characteristics of the Commissioners, Ownership Structure, and Financial Difficulties on Tax Aggressiveness

Christofel

Dewi

2022

Acc. J. Binaniaga

View full text Add to dashboard Cite

Tax aggressiveness is one of the business’ aggressive tax practices both legally and illegally through the use of loopholes in tax regulations aimed at reducing taxable income. The purpose of this research is to provide empirical data about the effect of the characteristics of the commissioners, ownership structure, and financial difficulties on tax aggressiveness. The population in this research are manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This research used a purposive sampling method in sampling. The results of hypothesis testing show that the variables of gender diversity, managerial ownership, concentration of ownership, and financial difficulties have a significant positive effect on tax aggressiveness

show abstract

“…Kemudian penelitian dari Olivia & Dwimulyani (2019) dan Zeng (2019) menemukan hasil significant positif. Serta yang terakhir penelitian dari Susilowati et al (2020), dan Chandra & Cintya (2021) tidak menemukan adanya significant.…”

Section: Hubungan Antar Variabel: Corporate Social Responsibility Ter...unclassified

“…Perusahaan yang big size lebih menghindari aktivitas yang menyebabkan tax avoidance karena mereka ingin dapat bertahan lebih lama di masyarakat. Hasil ini didukung olehKiesewetter & Manthey (2017),Chandra & Cintya (2021) danTanjaya & Nazir (2021). Namun dari penelitian oleh Dimas Prihandana Jati & Murwaningsari (2020),Wulandari & Purnomo (2021), dan Hendi & Fanny (2022) bertentangan dengan hasil yang diperoleh peneliti.…”

unclassified

Pengaruh Corporate Social Responsibility Terhadap Tax Avoidance Perusahaan Yang Terdaftar Di Bursa Efek Indonesia

Stefhanie¹,

Dewi

2022

eCo-Buss

View full text Add to dashboard Cite

This research was conducted because of the contrasting desires between the government and taxpayers. The desire to optimize tax payments is carried out by the government while the desire to minimize tax payments is carried out by taxpayers because tax payments can reduce company income, thus giving rise to the intention of tax avoidance practices. The purpose of this study was to determine the effect of corporate social responsibility on tax avoidance in 240 Indonesian stock exchange companies from 2017-2021. Tax avoidance uses the current etr formula as a measure of the variable. This study uses quantitative data with the determination of the sample used is the purposive sampling method. The data analysis technique used is panel regression and uses two programs for data management. The results of the influence of variables in research on tax avoidance, namely corporate social responsibility as an independent variable has an insignificant effect, the control variable is company size, net cash from operating activities has a significant negative effect, sales growth has a significant positive effect, return of assets, leverage, plant, property and equipment, and intangible assets have a insignificant effect

show abstract

Upaya praktik Good Corporate Governance dalam penghindaran pajak di Indonesia

Cited by 6 publications

References 18 publications

Pengaruh Profitabilitas terhadap Penghindaran Pajak dengan Komite Audit sebagai Variabel Moderasi

Pengaruh Profitabilitas terhadap Penghindaran Pajak dengan Komite Audit sebagai Variabel Moderasi

Effect of Characteristics of the Commissioners, Ownership Structure, and Financial Difficulties on Tax Aggressiveness

Pengaruh Corporate Social Responsibility Terhadap Tax Avoidance Perusahaan Yang Terdaftar Di Bursa Efek Indonesia

Contact Info

Product

Resources

About