Upaya praktik Good Corporate Governance dalam penghindaran pajak di Indonesia
Article Sidebar
Main Article Content
Abstract
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.
Downloads
Article Details
Authors who submit a manuscript understand that if the manuscript is accepted for publication, the copyright of the article shall be assigned to Jurnal Ekonomi Modernisasi (JEM).
References
Adams, R. B., & Ferreira, D. (2009). Women in the boardroom and their impact on governance and performance. Journal of Financial Economics, 94(2), 291–309. https://doi.org/10.1016/j.jfineco.2008.10.007
Ariyanti, F. (2016). 2.000 Perusahaan Asing Gelapkan Pajak Selama 10 Tahun. Artikel Liputan 6.
Boussaidi, A. (2015). The Impact of Governance Mechanisms on Tax Aggressiveness : Empirical Evidence From Tunisia Context. Asian Economic and Social Society, 5(1), 1–12. https://doi.org/10.18488/journal.1006/2015.5.1/1006.1.1.12
Budi, P. N. (2019). The Role of Gender Diversity on The Board of Directors and Tax Avoidance. Russian Journal of Agriculture and Socio-Economic Sciences, 3(March), 107–115. https://doi.org/10.18551/rjoas.2019-03.14
Campbell, K., & MÃnguez-Vera, A. (2008). Gender diversity in the boardroom and firm financial performance. Journal of Business Ethics, 83(3), 435–451. https://doi.org/10.1007/s10551-007-9630-y
Chen, L. H., Gramlich, J., & Houser, K. A. (2017). The effects of board gender diversity on a firm ’ s risk strategies The Effects of Board Gender Diversity on a Firm ’ s Risk Strategies. Accounting and Finance, July. https://doi.org/10.1111/acfi.12283
Chen, S., Chen, X., & Shevlin, T. (2010). Are Family Firms more Tax Aggressive than Non- family Firms ? Research Collection School of Accountancy, 41–61.
Darmawan, I., & Sukartha, I. (2014). Pengaruh Penerapan Corporate Governance, Leverage, Roa, Dan Ukuran Perusahaan Pada Penghindaran Pajak. E-Jurnal Akuntansi, 9(1), 143–161.
Desai, M. A., & Dharmapala, D. (2006). Corporate tax avoidance and high-powered incentives. Journal of Financial Economics, 79(1), 145–179. https://doi.org/10.1016/j.jfineco.2005.02.002
Dewi, N. N. K., & Jati, I. ketut. (2014). Pengaruh karakter eksekutif, karakteristik perusahaan, dan dimensi tata kelola perusahaan yang baik pada tax avoidance di bursa efek indonesia. E-Jurnal Akuntansi Universitas Udayana, 2, 249–260.
Dewi, R. R., & Gunawan, I. D. (2019). The Implications Of CSR And GCG On Tax Avoidance. Jurnal Akuntansi, XXIII(02), 195–212.
Diantari, P. R., & Ulupui, I. A. (2016). Pengaruh Komite Audit, Proporsi Komisaris Independen, Dan Proporsi Kepemilikan Institusional Terhadap Tax Avoidance. E-Jurnal Akuntansi, 16(1), 702–732.
Ekasari, J. C., & Kus Noegroho, Y. A. (2020). The Impact of Good Corporate Governance Implementation on Firm Value. International Journal of Social Science and Business, 4(4), 553. https://doi.org/10.23887/ijssb.v4i4.29688
Fadhilah, R. (2014). Pengaruh good corporate governance terhadap tax avoidance (Studi empiris pada perusahaan manufaktur yang terdaftar di BEI 2009-2011). Jurnal Universitas Negeri Padang, 2(1), 1–22.
Feranika, A., Mukhzarudfa, & L, T. A. (2014). Pengaruh Kepemilikan Institutional, Dewan Komisaris Independen, Kualitas Audit, Komite Audit, Karakter Eksekutif, dan Leverage Terhadap Tax Avoidance. Jurnal Akuntansi & Keuangan Unja, 2, 247–248.
Francis, B., Hasan, I., Wu, Q., & Yan, M. (2014). Are female CFOs less tax aggressive ? Evidence from tax aggressiveness. Bank of Finland Research Discussion Papers 16.
Freeman, M. T. H. ; J. (1984). Structural Inertia and Organizational Change.
Halimatusadiah, E., & Gunwan, B. (2014). Analisis Penerapan Good Corporate Governance Dalam Mengoplimalkan Pelaksanaan Sistem Informasi Akuntansi. Jurnal Riset Akuntansi Dan Keuangan, 2(1), 300. https://doi.org/10.17509/jrak.v2i1.6583
Hanlon, M., Heitzman, S., Mills, L., Omer, T., Rego, S., Shackelford, D., Shevlin, T., Slemrod, J., Smith, C., Weber, D., Wilson, R., Zimmerman, J., & Zodrow, G. (2010). A Review of Tax Research A Review of Tax Research. Journal of Accounting and Economics Conference.
Hoseini, M., Gerayli, M. S., & Valiyan, H. (2018). Demographic characteristics of the board of directors ’ structure and tax avoidance Evidence from Tehran Stock Exchange. International Journal of Social Economics. https://doi.org/10.1108/IJSE-11-2017-0507
Irawan, H. P., & Farahmita, A. (2012). Pengaruh Kompensasi Manajeman Dan Corporate Governance Terhadap Manajemen Pajak Perusahaan. Jurnal Akademi Akuntansi, 1(1), 25–31. https://doi.org/10.22219/jaa.v1i1.6949
Jamei, R. (2017). Tax Avoidance and Corporate Governance Mechanisms: Evidence from Tehran Stock Exchange. International Journal of Economics and Financial Issues, 7((4),), hal.638-644.
Khotimah, S. K. (2018). Pengaruh Beban Pajak, Tunneling Incentive, dan Ukuran Perusahaan Terhadap Keputusan Perusahaan dalam Melakukan Transfer Pricing (Studi Empiris pada Perusahaan Multinasional yang Listing di Bursa Efek Indonesia Tahun 2013-2017). Jurnal Ekobis Dewantara, 1(3), 23–32.
Komite Nasional Kebijakan Governance. (2006). Pedoman Umum Good Corporate Governance Indonesia. 283.
Krisna, A. M. (2019). Pengaruh Kepemilikan Institusional dan Kepemilikan Manajerial pada Tax Avoidance dengan Kualitas Audit sebagai Variabel Pemoderasi. Jurnal Ekonomi, Bisnis Dan Akuntansi, 18(2), 82–91.
Kurniasih, T., & Ratna Sari, M. (2013). Pengaruh Return on Assets, Leverage, Corporate Governance, Ukuran Perusahaan Dan Kompensasi Rugi Fiskal Pada Tax Avoidance. Buletin Studi Ekonomi, 18(1), 58–66.
Lanis, R., & Richardson, G. (2012). Corporate social responsibility and tax aggressiveness: An empirical analysis. Journal of Accounting and Public Policy, 31(1), 86–108. https://doi.org/10.1016/j.jaccpubpol.2011.10.006
Mafrolla, E., & D’Amico, E. (2016). Tax aggressiveness in family firms and the non-linear entrenchment effect. Journal of Family Business Strategy, 7(3), 178–184. https://doi.org/10.1016/j.jfbs.2016.08.003
Maraya, A. D., & Yendrawati, R. (2016). Pengaruh corporate governance dan corporate social responsibility disclosure terhadap tax avoidance: studi empiris pada perusahaan tambang dan CPO. Jurnal Akuntansi & Auditing Indonesia, 20(2), 147–159. https://doi.org/10.20885/jaai.vol20.iss2.art7
Meilinda, M., & Cahyonowati, N. (2018). Pengaruh Corporate Governance Terhadap Manajemen Pajak. Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi, 14(2), 77. https://doi.org/10.30742/equilibrium.v14i2.469
OECD. (2011). Tackling Aggressive Tax Planning through improved transparency and disclosure. OECD Publishing, 1–20.
Oyenike, O., Olayinka, E., & Emeni, F. (2016). Female Directors and Tax Aggressiveness of Listed Banks in Nigeria. International Conference on African Development Issues, 293–299.
Pertiwi, D., Anggraeni, W., & Kurnianto, S. (2020). The Effect of Board Size and Female Directors on Tax Avoidance. International Journal of Innovation, Creativity and Change, 13(8), 1127–1141.
Pratama, A. (2017). Company Characteristics, Corporate Governance and Aggressive Tax Avoidance Practice: A Study of Indonesian Companies. Review of Integrative Business and Economics Research, 6(4), 2304–1013.
Puspita, D., & Febrianti, M. (2018). Faktor-faktor yang memengaruhi penghindaran pajak pada perusahaan manufaktur di bursa efek Indonesia. Jurnal Bisnis Dan Akuntansi, 19(1), 38–46. https://doi.org/10.34208/jba.v19i1.63
Putriningsih, D., Suyono, E., & Herwiyanti, E. (2019). Profitabilitas, Leverage, Komposisi Dewan Komisaris, Komite Audit, Dan Kompensasi Rugi Fiskal Terhadap Penghindaran Pajak Pada Perusahaan Perbankan. Jurnal Bisnis Dan Akuntansi, 20(2), 77–92. https://doi.org/10.34208/jba.v20i2.412
Rahimipour, A. (2017). Investigation of the impact of women ’ s representation and participation on board of directors on tax avoidance in listed companies on the Tehran Stock Exchange ( TSE ). Specialty Joournal of Accounting and Economics, 3(2), 12–22.
Rahmawati, A. A., Masitoh, E., & Wijayanti, A. (2018). Effect of Profitability, Leverage and Characteristics of Corporate Governance in Tax Avoidance Mining Company Listed in Bei. The 2nd International Conference on Technology, Education, and Social Science 2018, 2, 525–532.
Rhee, C. S., Woo, S., & Kim, D. H. (2020). The Effect of Female Employment on Corporate Sustainability in Terms of Tax Avoidance. Sustainability, 1–15.
Richardson, G., & Grantley Taylor, R. L. (2016). Woman on The Board of Directors and Corporate Tax Aggressiveness in Australia : An Empirical Analysis. Accounting Research Journal.
Richardson, G., & Lanis, R. (2007). Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia. Journal of Accounting and Public Policy, 26(6), 689–704. https://doi.org/10.1016/j.jaccpubpol.2007.10.003
Riguen, R., Salhi, B., & Jarboui, A. (2019). Do women in board represent less corporate tax avoidance ? A moderation analysis. International Journal of Sociology and Social Policy, November. https://doi.org/10.1108/IJSSP-10-2019-0212
Salihu, I. A., Normala, S., Obid, S., & Annuar, H. A. (2013). Measures of Corporate Tax Avoidance : Empirical Evidence From an Emerging Economy. International Journal of Business and Society, 14(3), 412–427.
Sarra, H. D. (2017). Pengaruh Konservatisme Akuntansi, Komite Audit dan Dewan Komisaris Independen Terhadap Penghindaran Pajak (Studi Empiris Pada Industri Kimia dan Logam di Bursa Efek Indonesia Periode 2010-2014). Competitive Jurnal Akuntansi Dan Keuangan, 1(1), 63. https://doi.org/10.31000/competitive.v1i1.108
Sartori, N. (2010). Effects of Strategic Tax Behaviors on Corporate Governance.
Suardana, K. A. (2014). Pengaruh Corporate Governance, Profitabilitas dan Karakteristik Eksekutif pada Tax Avoidance Perusahaan Manufaktur. E-Jurnal Akuntansi Universitas Udayana, 2, 525–539.
Sudirjo, F. (2020). Management Compensation , Gender Diversification , and Executive Preferences on Tax Avoidance of IDX Manufacturing Companies. International Journal of Financial Research, 11(1), 373–380. https://doi.org/10.5430/ijfr.v11n1p373
Suleiman, S. (2020). Females In Governance and Corporate Tax Avoidance: The Moderating Effect of Accounting Conversatism. Malaysian Management Journal, 24(July), 165–193.
Sunarto, S., Widjaja, B., & Oktaviani, R. M. (2021). The Effect of Corporate Governance on Tax Avoidance: The Role of Profitability as a Mediating Variable. Journal of Asian Finance, Economics and Business, 8(3), 217–227. https://doi.org/10.13106/jafeb.2021.vol8.no3.0217
Syahrum, & Salim. (2012). Metodologi Penelitian Kuantitatif (p. Bandung : Cipustaka Media).
Tandean, V. A., & Winnie. (2016). The Effect of Good Corporate Governance on Tax Avoidance : An Empirical Study on Manufacturing Companies Listed in IDX period. Asian Journal of Accounting Research, 1, 28–38.
Turyatini, T. (2017). The Analysis of Tax Avoidance Determinant on The Property and Real Estate Companies. Jurnal Dinamika Akuntansi, 9(2), 143–153. https://doi.org/10.15294/jda.v9i2.10385
Waluyo. (2017). The Effect of Good Corporate Governance on Tax Avoidance : Empirical Study of The Indonesian Banking Company. The Accounting Journal of Binaniaga, 02(02), 1–10.
Wibawa, A., Wilopo, & Abdillah, Y. (2014). Pengaruh Good Corporate Governance Terhadap Penghindaran Pajak. Jurnal Perpajakan, 135–136.
Wijayani, D. R. (2016). Pengaruh Profitabilitas, Kepemilikan Keluarga, Corporate Governance dan Kepemilikan Institusional Terhadap Penghindaran Pajak di Indonesia. Jurnal Dinamika Ekonomi & Bisnis, 13(2), 181–192.
Winata, F. (2014). Pengaruh Corporate Governance Terhadap Tax Avoidance Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013. Tax & Accounting Review, 4 (1)(1), 1–11.
Yahaya, K. A., & Yusuf, K. (2020). Impact of Company Characteristics on Aggressive Tax Avoidance in Nigerian Listed Insurance Companies. Jurnal Administrasi Bisnis, 9(2), 101–111. https://doi.org/10.14710/jab.v9i2.30512