Good Corporate Governance, Leverage, Ukuran Perusahaan Dan Tax Avoidance | kushariadi | Journal of Islamic Finance and Accounting

Good Corporate Governance, Leverage, Ukuran Perusahaan Dan Tax Avoidance

briska kushariadi(1*), rosyid nur putra(2)
(1) UIN Sunan Kalijaga
(2) UIN Sunan Kalijaga
(*) Corresponding Author
DOI : 10.22515/jifa.v1i2.1401

Abstract

 

Tax avoidance is effort to minimize the tax burden are still in the realm of tax law.The purpose of this study was to determine the influence of good corporate governance, leverage, and firm size against tax avoidance. Indicator of corporate governance that are used to test are proportion of independent commissioners and audit quality. In this study, tax avoidance is measured using the effective tax rate (ETR). The number of samples analyzed 120 samples of companies listed on Indonesia Sharia Stock Index (ISSI) 2012-2016. Sample determination using purposive sampling technique. The data used in this research is a secondary data. Data were analyzed using panel regresion analysis with eviews 9. Result of analysis showed the proportion of independent commissioners and audit quality has no effect on tax avoidance. Leverage has positive influence on tax avoidance. While, firm size has negative influence on tax avoidance.

 

Keywords: tax avoidance, proportion of independent commissioners, audit quality, leverage, firm size

References


Abu-Tapanjeh, Abdussalam Mahmoud. 2009. “Corporate governance from the Islamic perspective: A comparative analysis with OECD principles”. Critical Perspectives on Accounting 20 (2009) 556–567.

Al-Qur’an dan Terjemah. 2015. Banten: Forum Pelayanan Al-Qur’an.

Annisa, Nuralifmida Ayu dan Lulus Kurniasih. 2012.“Pengaruh Corporate Governance terhadap Tax Avoidance”. Jurnal Akuntansi dan Auditing, Vol. 8, No. 2, Mei 2012, hal 95-189.

Cahyono, Deddy Dyas., Rita Andini, dan Kharis Raharjo. 2016. “Pengaruh Komite Audit, Kepemilikan Institusional, Dewan Komisaris, Ukuran Perusahaan (Size), Leverage (DER) dan Profitabilitas (ROA) terhadap Tindakan Penghindaran Pajak (Tax Avoidance) pada Perusahaan Perbankan yang Listing BEI Periode Tahun 2011 – 2013”. Journal Of Accounting, Volume 2 No.2

Damayanti, Fitri dan Tridahus Susanto. 2015. “Pengaruh Komite Audit, Kualitas Audit, Kepemilikan Institusional, Risiko Perusahaan Dan Return On Assets Terhadap Tax Avoidance”. Jurnal Bisnis dan Manajemen, Vol. 5, No. 2

Desai, M.A., dan D. Dharmapala. 2006. Corporate Tax Avoidance and High-Powered Incentives.”Journal of Financial Economics 79 (1): 145–179.

Dewi, Gusti Ayu Pradnyanita dan Maria M. Ratna Sari. 2015. “Pengaruh Insentif Eksekutif, Corporate Risk dan Corporate Governance pada Tax Avoidance”. ISSN: 2302-8556. EJurnal Akuntansi Universitas Udayana 13.1. (2015): 50-67

Diantari, Putu Rista dan IGK Agung Ulupui. 2016. “Pengaruh Komite Audit, Proporsi Komisaris Independen, dan Proporsi Kepemilikan Institusional Terhadap Tax Avoidance”.E-Jurnal Akuntansi Universitas Udayana.Vol.16.1.

Dyreng, S., M. Hanlon, dan E. L. Maydew. 2008. Long-run corporate tax avoidance. The Accounting Review 83 (2): 61–82.

Eksandy, Arry. 2017. “Pengaruh Komisaris Independen, Komite Audit, dan Kualitas Audit terhadap Penghindaran Pajak (Tax Avoidance)”. Competitive, Vol. 1 No. 1

Fadhilah, Rahmi. 2014. “Pengaruh Good Corporate Governance terhadap Tax Avoidance”. Artikel: Fakultas Ekonomi Universitas Negeri Padang.

Gupta, S., Newberry, K. 1997.“Determinants of Variability in Corporate Effective Tax Rates: Evidence from Longitudinal Data. Journal of Accounting and Public Policy”, 16 (1), 1-34.

Jasmine, Ulfa. 2017. “Pengaruh Leverage, Kepemilikan Institusonal, Ukuran Perusahaan, dan Profitabilitas terhadap Penghindaran Pajak”. JOM Fekon Vol.4 No.1

Jensen, Michael C. dan William H. Meckling. 1976. “Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure”. Journal of Financial Economics 3 (1976) 305-360.

Kurniasih, Tommy dan Maria M. Ratna Sari. 2013.“Pengaruh Return On Assets, Leverage, Corporate Governance, Ukuran Perusahaan dan Kompensasi Rugi Fiskal Pada Tax Avoidance”. Buletin Studi Ekonomi Vol 18, No.1 Februari.

Maharani, I Gusti Ayu Cahya dan Ketut Alit Suardana. 2014. “Pengaruh Corporate Governance, Profitabilitas Dan Karakteristik Eksekutif Pada Tax Avoidance Perusahaan Manufaktur”. E-Jurnal Akuntansi 9 (2): 525 –539.

Mangoting, Yenni. 1999. “Tax Planning : Sebuah Pengantar Sebagai Alternatif Meminimalkan Pajak”. Jurnal Akuntansi dan Keuangan Vol. 1, No. 1: 43 – 53.

Mardiyanto, Handono. 2009. Intisari Manajemen Keuangan. Jakarta: Grasindo

Marfirah, Dina dan Fazli Syam BZ. 2016. “Pengaruh Corporate Governance dan Leverage terhadap Tax Avoidance pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2011-2015. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA). Vol. 1, No. 2, (2016) Halaman 91-102

Minnick, K., dan T. Noga. 2010. “Do Corporate Governance characteristics influence tax management?” Journal of Corporate Finance 16 (5): 703–718.

Nadjib, Emha Ainun. 2017. “Memaafkan: Dari Kewajiban Kemuliaan”. www.caknun.com

Rahmah, Nunung Aini dan Ferikawita M. Sembiring. 2014. “Suatu Tinjauan Teori Keagenan:Asimetri Informasi Dalam Praktik Manajemen Laba”. Proceedings SNEB 2014: Hal. 1

Saputra, Moses Dicky Refa. 2017. “Pengaruh Profitabilitas, Leverage dan Corporate Governance terhadap Tax Avoidance. Jurnal Ilmu dan Riset Akuntansi Volume 6, Nomor 8, ISSN : 2460-0585

Saputra, Muhammad Fajri. Dandes Rifa dan Novia Rahmawati. 2015. “Pengaruh Corporate Governance, Profitabilitas dan Karakter Eksekutif terhadap Tax Avoidance pada Perusahaan yang Terdaftar di BEI. JAAI Vol 19 No. 1

Sari, Gusti Maya. 2014. “Pengaruh Corporate Governance, Ukuran Perusahaan, Kompensasi Rugi Fiskal Dan Struktur Kepemilikan Terhadap Tax Avoidance. Artikel Fakultas Ekonomi Universitas Negeri Padang

Sari, Nila.Nawang Kalbuana dan Agus Jumadi. 2016. “Pengaruh Konservatisme Akuntansi, Kualitas Audit, Ukuran Perusahaan terhadap Penghindaran Pajak”. Syariah Paper Accounting FEB UMS. ISSN 2460-0784

Sekaran, Uma. 2011. “Research Methods for Business”. Jakarta: Salemba Empat

Sofia, Opi. 2016. “Pengaruh Leverage dan Ukuran Perusahaan danPenghindaran Pajak”. Universitas Komputer Indonesia

Sugiyono. 2013. Metode Penelitian Administrasi. Bandung: Alfabeta.

Sujoko. 2007. “Teori Struktur Modal : Sebuah Survei”. MODERNISASI, Vol. 3, No. 2

Swingly, Calvin dan I Made Sukartha. 2015. “Pengaruh Karakter Eksekutif, Komite Audit, Ukuran Perusahaan, Leverage dan Sales Growth pada Tax Avoidance”. E-Jurnal Akuntansi Universitas Udayana 10.1 (2015): 47-62

Watts, Ross L. dan Zimmerman, Jerold L. 1978.“Towards a Positive Theory of the Determination of Accounting Standards”. Vol. LII, No. 1

www.kemenkeu.go.id

Zimmerman, J.L. 1983. “Taxes and Firm Size. Journal of Accounting and Economics”,V:119-149.


Article Statistic

Abstract view : 147 times
PDF views : 127 times

Dimensions Metrics

The PDF file you selected should load here if your Web browser has a PDF reader plug-in installed (for example, a recent version of Adobe Acrobat Reader).

If you would like more information about how to print, save, and work with PDFs, Highwire Press provides a helpful Frequently Asked Questions about PDFs.

Alternatively, you can download the PDF file directly to your computer, from where it can be opened using a PDF reader. To download the PDF, click the Download link above.

Fullscreen Fullscreen Off

Full Text: PDF

How To Cite This :

Refbacks

  • There are currently no refbacks.