Dampak Struktur Kepemilikan dan Karakteristik Dewan Direksi Terhadap Strategi Penghindaran Pajak
Keywords:
Tax avoidance, ownership structure, board of directors characteristics
Abstract
The aim of the research is to determine the influence of ownership structure and characteristics of the board of directors on tax avoidance strategies in manufacturing sector companies listed on the BEI in 2018-2022. Tax avoidance calculations are represented by ETR and CFETR. Based on the criteria, there are 767 data observations for ETR and 717 data for CFETR. Comparative causal research is used to determine each relationship. Data is processed to formulate hypotheses using descriptive methods and regression methods. The research conclusion is that institutional ownership and board size have a negative effect and foreign ownership has a positive effect on tax avoidance. Meanwhile, managerial ownership, board independence and board meeting frequency have no influence on tax avoidance.
References
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Darsani, P. A., & Sukartha, I. M. (2021). The Effect of Institutional Ownership, Profitability, Leverage and Capital Intensity Ratio on Tax Avoidance. American Journal of Humanities and Social Sciences Research (AJHSSR), 5(1), 13–22. https://www.ajhssr.com/wp-content/uploads/2021/01/C215011322.pdf
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Indrawan, M. I., Andika, R., Nasution, A. R., Aspan, H., & Aryza, S. (2021). Analysis of The Effect of Institutional Ownership Profitability, Sales Growth And Leverage on Tax Avoidance on Construction Subsector Companies Listed on the Indonesia Stock Exchange. Journal of Management Analytical and Solution, 3(3), 121–123.
Iwanty, K. I., & Surjandari, D. A. (2022). The Effect of Sales Growth, Responsibility, and Institutional Ownership on Tax Avoidance with Profitability as Moderating Variables. Journal of Economics, Finance and Accounting Studies, 4(1), 423–436. https://doi.org/10.32996/jefas.2022.4.1.26
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Human Relations, 3(4), 305–360. https://doi.org/10.1177/0018726718812602
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.
Lutfia, A., & Pratomo, D. (2018). Pengaruh Transfer Pricing , Kepemilikan Institusional , Dan Komisaris Independen Terhadap Tax Avoidance (Studi pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2012 – 2016). E-Proceeding of Management, 5(2), 2386–2394. www.pajak.go.id
Maulidah Nabilah, U. (2022). The Effect of Good Corporate Governance on Tax Avoidance. Indonesian Vocational Research Journal, 1(02), 60–69. https://doi.org/10.33062/ajb.v2i02.92
Padil, M. N. A., & Adawiyah, W. (2019). Pengaruh Struktur Dan Karakteristik Dewan Direksi Dan Komite Audit Terhadap Kebijakan Keputusan Dividen. Jurnal Vokasi Indonesia, 7(2), 27–38. https://doi.org/10.7454/jvi.v7i2.153
Panjalusman, P. A., Nugraha, E., & Setiawan, A. (2018). Pengaruh Transfer Pricing Terhadap Penghindaran Pajak. Jurnal Pendidikan Akuntansi & Keuangan, 6(2), 105. https://doi.org/10.17509/jpak.v6i2.15916
Pradana, A. B., & Ardiyanto, M. D. (2017). Pengaruh Karakteristik Pengawasan Dewan Komisaris Terhadap Tindakan Agresivitas Pajak. Dipenogoro Journal of Accounting, 6(4), 1–9.
Putri, D. T., & Aristantia, S. (2022). Does Political Connection , Sales Growth , and Institutional Ownership Affect on Tax Avoidance ? Jurnal Akuntansi,Ekonomi Dan Manajemen Bisnis (JAEMB), 2(2), 256–265.
Putri, N., & Mulyani, S. D. (2020). Pengaruh Transfer Pricing Dan Kepemilikan Asing Terhadap Praktik Penghindaran Pajak (Tax Avoidance) Dengan Pengungkapan Corporate Social Responsibility (CSR)Sebagai Variabel Moderasi. Prosiding Seminar Nasional Pakar, 1(2), 1–9.
Sadeva, B. S. (2020). PENGARUH KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN, LEVERAGE DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE. Jurnal Akuntansi Dan Sistem Teknologi Informasi, 16(1), 89–100. https://ci.nii.ac.jp/naid/40021664856/
Septa Skundarian, M. H. (2021). The Effect Of Good Corporate Governance On Tax Avoidance In Manufacturing Sector Companies on the IDX for the 2015-2019 Period. Enrichment: Journal of Management, 12(1), 1092–1102. www.suara.com
Setya Maharani, F., & Baroroh, N. (2019). Accounting Analysis Journal The Effects of Leverage, Executive Characters, and Institutional Ownership to Tax Avoidance With Political Connection as Moderation ARTICLE INFO ABSTRACT. Accounting Analysis Journal, 8(2), 81–87. https://doi.org/10.15294/aaj.v8i2.30039
Suranta, E., Midiastuty, P., & Hasibuan, H. R. (2020). The Effect of Foreign Ownership and Foreign Board Commissioners on Tax Avoidance. Journal of Economics, Business, & Accountancy Ventura, 22(3), 309–318. https://doi.org/10.14414/jebav.v22i3.2143.ABSTRACT
Tanko, U. M. (2020). The moderating effect of profitability on the relationship between ownership structure and corporate tax avoidance in Nigeria listed consumers goods firms. International Journal of Business and Technopreneurship, 10(2), 153–172.
Widiatmoko, S., & Mulya, H. (2021). The Effect of Good Corporate Governance, Profitability, Capital Intensity and Company Size on Tax Avoidance. Journal of Sosial Science, 2(4), 502–511. https://doi.org/10.46799/jss.v2i4.176
Andari, D. (2022). Influence of Good Corporate Governance on Tax Avoidance:(Case Study: Real Estate Sector Companies Listed on the Indonesia Stock Exchange 2017-2020). Journal of Positive School Psychology, 6(5), 5772–5780. https://www.journalppw.com/index.php/jpsp/article/view/7845%0Ahttps://www.journalppw.com/index.php/jpsp/article/download/7845/5116
Apriliyana, N., & Suryarini, T. (2018). Accounting Analysis Journal The Effect Of Corporate Governance and the Quality of CSR to Tax Avoidation. Accounting Analysis Journal, 7(3), 159–167. https://doi.org/10.15294/aaj.v7i3.20052
Arianti, B. F. (2020). The Effect of Independent Commissioner’s Moderation of CSR and Institutional Ownership on Tax Avoidance. Jabe (Journal of Accounting and Business Education), 4(2), 98. https://doi.org/10.26675/jabe.v4i2.8271
Bougie, R., & Sekaran, U. (2017). Metode Penelitian Untuk Bisnis Edisi 6 Buku 1 Jakarta: Salemba Empat. In ICB Research Reports (Issue 9). Salemba Empat. https://repository.telkomuniversity.ac.id/home/catalog/id/143365/slug/metode-penelitian-untuk-bisnis-pendekatan-pengembangan-keahlian-edisi-6-buku-1.html
Darsani, P. A., & Sukartha, I. M. (2021). The Effect of Institutional Ownership, Profitability, Leverage and Capital Intensity Ratio on Tax Avoidance. American Journal of Humanities and Social Sciences Research (AJHSSR), 5(1), 13–22. https://www.ajhssr.com/wp-content/uploads/2021/01/C215011322.pdf
Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2010). The effects of executives on corporate tax avoidance. Accounting Review, 85(4), 1163–1189. https://doi.org/10.2308/accr.2010.85.4.1163
Egbunike, F. C., Gunardi, A., Ugochukwu, U., & Hermawan, A. (2021). Internal Corporate Governance Mechanisms and Corporate Tax Avoidance in Nigeria: A Quantile Regression Approach. Jurnal Ilmiah Akuntansi Dan Bisnis, 16(1), 20. https://doi.org/10.24843/jiab.2021.v16.i01.p02
Eka Putra, W., Yuliusman, & Firsta Wisra, R. (2020). the Relations Among Firm Characteristic, Capital Intensity, Institutional Ownership, and Tax Avoidance: Some Evidence From Indonesia. Humanities & Social Sciences Reviews, 8(1), 315–322. https://doi.org/10.18510/hssr.2020.8142
Fauzan, P. M. D., & Arsanti, I. N. F. (2021). The Effect of Financial Distress, The Effect of Financial Distress, Good Corporate Governance, and Good Corporate Governance, and Institutional Ownership on Tax Avoidance Institutional Ownership on Tax Avoidance (Empirical Study of Manufacturing (Empirica. JURNAL Riset Akuntansi Dan Keuangan Indonesia, 6(2). www.idx.
Fauziah, R. R,. & Widiyati, D. (2022). THE EFFECT OF TAX INCENTIVES AND GOOD CORPORATE GOVERNANCE ON TAX AVOIDANCE Journal of Industrial Engineering & Management Research. Journal of Industrial Engineering & Management Research, 3(1), 185–196.
Haloho, S. F. R. (2021). Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Dewan Komisaris Independen dan Leverage Terhadap Tax Avoidance (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019). Prosiding: Ekonomi Dan Bisnis, 1(1), 705–719. https://jurnal.ubd.ac.id/index.php/pros/article/view/1147
Handoyo, S., Wicaksono, A. P., & Darmesti, A. (2022). Does Corporate Governance Support Tax Avoidance Practice in Indonesia? International Journal of Innovative Research and Scientific Studies, 5(3), 184–201. https://doi.org/10.53894/ijirss.v5i3.505
Ibrahim, A. S., & Farahiyah, K. (2021). Board attributes and corporate tax avoidance: An explanatory mixed method investigation. Journal of Accounting and Taxation, 13(4), 291–303. https://doi.org/10.5897/jat2021.0455
Indrawan, M. I., Andika, R., Nasution, A. R., Aspan, H., & Aryza, S. (2021). Analysis of The Effect of Institutional Ownership Profitability, Sales Growth And Leverage on Tax Avoidance on Construction Subsector Companies Listed on the Indonesia Stock Exchange. Journal of Management Analytical and Solution, 3(3), 121–123.
Iwanty, K. I., & Surjandari, D. A. (2022). The Effect of Sales Growth, Responsibility, and Institutional Ownership on Tax Avoidance with Profitability as Moderating Variables. Journal of Economics, Finance and Accounting Studies, 4(1), 423–436. https://doi.org/10.32996/jefas.2022.4.1.26
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Human Relations, 3(4), 305–360. https://doi.org/10.1177/0018726718812602
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.
Lutfia, A., & Pratomo, D. (2018). Pengaruh Transfer Pricing , Kepemilikan Institusional , Dan Komisaris Independen Terhadap Tax Avoidance (Studi pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2012 – 2016). E-Proceeding of Management, 5(2), 2386–2394. www.pajak.go.id
Maulidah Nabilah, U. (2022). The Effect of Good Corporate Governance on Tax Avoidance. Indonesian Vocational Research Journal, 1(02), 60–69. https://doi.org/10.33062/ajb.v2i02.92
Padil, M. N. A., & Adawiyah, W. (2019). Pengaruh Struktur Dan Karakteristik Dewan Direksi Dan Komite Audit Terhadap Kebijakan Keputusan Dividen. Jurnal Vokasi Indonesia, 7(2), 27–38. https://doi.org/10.7454/jvi.v7i2.153
Panjalusman, P. A., Nugraha, E., & Setiawan, A. (2018). Pengaruh Transfer Pricing Terhadap Penghindaran Pajak. Jurnal Pendidikan Akuntansi & Keuangan, 6(2), 105. https://doi.org/10.17509/jpak.v6i2.15916
Pradana, A. B., & Ardiyanto, M. D. (2017). Pengaruh Karakteristik Pengawasan Dewan Komisaris Terhadap Tindakan Agresivitas Pajak. Dipenogoro Journal of Accounting, 6(4), 1–9.
Putri, D. T., & Aristantia, S. (2022). Does Political Connection , Sales Growth , and Institutional Ownership Affect on Tax Avoidance ? Jurnal Akuntansi,Ekonomi Dan Manajemen Bisnis (JAEMB), 2(2), 256–265.
Putri, N., & Mulyani, S. D. (2020). Pengaruh Transfer Pricing Dan Kepemilikan Asing Terhadap Praktik Penghindaran Pajak (Tax Avoidance) Dengan Pengungkapan Corporate Social Responsibility (CSR)Sebagai Variabel Moderasi. Prosiding Seminar Nasional Pakar, 1(2), 1–9.
Sadeva, B. S. (2020). PENGARUH KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN, LEVERAGE DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE. Jurnal Akuntansi Dan Sistem Teknologi Informasi, 16(1), 89–100. https://ci.nii.ac.jp/naid/40021664856/
Septa Skundarian, M. H. (2021). The Effect Of Good Corporate Governance On Tax Avoidance In Manufacturing Sector Companies on the IDX for the 2015-2019 Period. Enrichment: Journal of Management, 12(1), 1092–1102. www.suara.com
Setya Maharani, F., & Baroroh, N. (2019). Accounting Analysis Journal The Effects of Leverage, Executive Characters, and Institutional Ownership to Tax Avoidance With Political Connection as Moderation ARTICLE INFO ABSTRACT. Accounting Analysis Journal, 8(2), 81–87. https://doi.org/10.15294/aaj.v8i2.30039
Suranta, E., Midiastuty, P., & Hasibuan, H. R. (2020). The Effect of Foreign Ownership and Foreign Board Commissioners on Tax Avoidance. Journal of Economics, Business, & Accountancy Ventura, 22(3), 309–318. https://doi.org/10.14414/jebav.v22i3.2143.ABSTRACT
Tanko, U. M. (2020). The moderating effect of profitability on the relationship between ownership structure and corporate tax avoidance in Nigeria listed consumers goods firms. International Journal of Business and Technopreneurship, 10(2), 153–172.
Widiatmoko, S., & Mulya, H. (2021). The Effect of Good Corporate Governance, Profitability, Capital Intensity and Company Size on Tax Avoidance. Journal of Sosial Science, 2(4), 502–511. https://doi.org/10.46799/jss.v2i4.176
Published
2024-01-05
How to Cite
Susanto, A., Serly, S., & Jasmine, J. (2024). Dampak Struktur Kepemilikan dan Karakteristik Dewan Direksi Terhadap Strategi Penghindaran Pajak. Jurnal Pendidikan Ekonomi (JUPE), 12(1), 73-84. https://doi.org/10.26740/jupe.v12n1.p73-84
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