PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN TAMBANG YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015 – 2017

Sri Hutami, Erniyawati Mustaqomah

Abstract


Abstract

Mining companies have experienced very good business development, but have minimal contribution to state tax revenues. Corporate governance is a system that regulates and controls the company in order to create economic value added for stakeholders. This Research aims to determine the extent of the influence of corporate governance as proxied by institutional ownership, independent commissioners, audit committees, and audit quality on tax avoidance policies carried out by companies. The research uses quantitative research methods with multiple linear regression models. The sample used is all mining companies listed on the Indonesia Stock Exchange in 2015 – 2017 with three years of complete data. The measure of tax avoidance uses the CETR (Cash Effective Tax Rate). The results obtained are variables that have no effect on tax avoidance, namely institutional ownership. Independent commissioners have a positive effect on tax avoidance. The audit committee and audit quality have a significant negative effect on policy making that is related to tax avoidance.

 


Keywords


Corporate governance, Tax avoidance, CETR, Komisaris Independen, Komite Audit..

Full Text:

PDF

References


Afni, Z., dan A.A. Hermawan. 2016. Pengaruh Pemegang Saham Pengendali, Komite Audit, Komisaris Independen Terhadap Penghindaran Pajak. Nasional Conference of Applied Sciences, Engineering, Bussines and Informatioan Technology. Politeknik Negeri Padang.

Alfiyani, Khoirunnisa. 2016. Pengaruh Corporate governance, Karakter Eksekutif, Ukuran Perusahaan, dan Leverage Terhadap Penghindaran Pajak (Tax avoidance) (Studi pada Perusahaan Pertanian dan Pertambangan yang Terdaftar di BEI tahun 2011 – 2014). JOM Fekon. Vol.3(1): 1-15.

Amri, Muhtadin . 2017. Pengaruh Kompensasi Manajemen Terhadap Penghindaran Pajak dengan Moderasi Diversifikasi Gender Direksi dan Preferensi Resiko Eksekutif Perusahaan di Indonesia. Jurnal Aset (Akuntansi Riset). Vol.9(1): 1-14.

Annisa, N.A., dan L. Kurniasih. 2012. Pengaruh Corporate governance terhadap tax avoidance . Jurnal Akuntansi dan Auditing. Vol 8(2): 123-136.

Chai, H. Dan Q. Liu.2009. Competition and Corporate Tax avoidance Evidance from Chinese industrial firms. Economic Journal Vol. 119 (37) . Pp: 764-795.

Chen S, Chen X, Chen Q, dan Shevlin T . 2010. Are Family Firms More Tax avoidance Aggesive Than Non – Family Firms? Journal of Financial Economics. Vol 95(2):41-61.

Dyreng Scott D, Hanlon Michelle, Maydew Edward L, .2008. Long Run Corporate Tax avoidance . The Accounting Review. Vol 83(1): 61-82.

Fadhilah, Rahmi. 2014. Pengaruh Good Corporate governance Terhadap Tax avoidance (Studi Empiris pada Perusahaan Manufactur yang Terdaftar di BEI 2009 -2011). Jurnal Universitas Negeri Padang Vol.2(1): 1-22.

FCGI . 2001. Peranan Dewan Komisaris dan Komite Audit dalam Pelaksanaan Corporate governance (Tata Kelola Perusahaan). Jilid II. Jakarta: Citra Graha.

Ghozali.I. 2010. Analisis Multivariate dengan Program SPSS. Badan Penerbit Universitas Diponegoro.

Hanafi, Umi, dan Puji Harto, 2014. Analisis Pengaruh Kompensasi Eksekutif, Kepemilikan Saham Eksekutif Terhadap Penghindaran Pajak Perusahaan. Diponegoro Journal of Accounting. Vol.3(2): 1-12.

Hanniffa, R.M., dan Cooke, T.E. 2005. The Impact of Culture and Governance on Corporate Social Reporting. Journal of Accounting and Public Policy. Vol.24: 391-430

I Gusti dan Ketut Alit (2014) Pengaruh Corporate governance, Profitabilitas dan Karakteristik Eksekutif pada Tax avoidance Perusahaan Manufaktur. E-Jurnal Akuntansi Universitas Udayana. Vol.9 (2) : 16 – 31.

Jensen, M.C. dan W.H. Meckling. 1976. Theory of the Firm: Managerial Behaviour, Agency Cost, and Ownership Structure.Journal of Financial Economics.Vol. 3, 305 – 360.

Larcker, D.F., S.A. Richardson, dan I, Tuna. 2007. Corporate governance, accounting outcomes, and organizational performance. The Accounting Review 82(4): 963 -1008.

Limbong, D.L., dan E. Kartikaningdyah. 2019. Pengungkapan Corporate Social Responsibility Terhadap Tax Aggresiveness. Journal of Applied Accounting and Taxation. Vol.4(1): 39-43.

Mulyani,S., A. Wijayanti., dan E.Masitoh. 2018. Pengaruh Corporate governance Terhadap Tax avoidance. Jurnal Riset akuntansi dan Bisnis Airlangga. Vol 3(1): 322-340.

Prakosa, Kesit Bambang. 2014. Pengaruh Profitabilitas, Kepemilikan Keluarga, dan Corporate governance Terhadap Penghindaran Pajak di Indonesia. SNA 17 Mataram.

Puspita, Silvya Ratih.2014. Pengaruh Tata Kelola Perusahaan Terhadap Penghindaran Pajak. Skripsi. Tidak dipublikasikan. Semarang : Universitas Diponegoro.

Ratih, Puspita Silvia, dan Harto, Puji. 2014. Pengaruh Tata Kelola Perusahaan Terhadap Penghindaran Pajak. Diponegoro Journal Of Accounting. Vol. 3(2): 1-13.

Sekaran, Uma.2006.Research Methods for Business. Edisi 1.Jakarta. Salemba Empat.

Shafer, W., dan Simmons.2006. Social Responsibility, Machiavellianism and Tax avoidance. A Study of Hong Kong. Tax Professionals. Working Paper No.5.

Suandy.E. 2008. Perencanaan Pajak Edisi 3. Jakarta. Salemba Empat.

Sulistyanto., H.,S., 2008. Manajemen Laba: Teori dan Model empiris, Grasindo. Jakarta.

Sumihandayani, Arwani.2013. Pengaruh Hubungan Tax avoidance Terhadap Nilai Perusahaan dengan Kinerja Corporate Social Responsibility dan Corporate governance Sebagai Variabel Pemoderasi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2011. Skripsi. Tidak dipublikasikan.Depok. Program Eksistensi Akuntansi Fakultas Ekonomi UI.

Syeldila Sandy., dan Niki Lukviarman. 2015. Pengaruh Corporate governance Terhadap Ta Avoidance Studi Empiris pada Perusahaan Manufaktur. Jurnal Akuntansi & Auditing Indonesia. Vol. 19(2) Pp: 85-98.

Wedari, T.S. 2009. Mekanisme Good Corporate governance, Manajemen Laba, dan Kinerja Keuangan Perusahaan Manufaktur di Bursa Efek Indonesia. Tesis. Tidak dipublikasikan. Medan: Universitas Sumatra Utara.

Winata, Fenny. 2014. Pengaruh Corporate governance Terhadap Tax avoidance Pada Perusahaan Tambang yang terdaftar di Bursa Efek Indonesia tahun 2013.Tax dan Accounting Review. Vol 4(1) Pp. 1-11.


Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.