The role of good corporate governance in moderating factors affecting tax avoidance
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Jun 14, 2023
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Abstract
This study aims to determine the effect of firm size, leverage, and good corporate governance on tax avoidance in manufacturing companies listed on the IDX. This research seeks to utilise firm size, leverage, and GCG to prevent corporate tax fraud since incidents of tax avoidance are on the increase, particularly for businesses listed on the IDX. This type of research is quantitative causal comparative. The sample in this study are 62 companies listed on the IDX in 2016-2021.The analytical method used is Moderate Regression Analysis (MRA). The results of the study conclude that: (1) firm size has a significant effect on tax avoidance (Janrosl & Efriyenti, 2018), (2) leverage has no significant effect on tax avoidance (Rahmadani et al., 2020), (3) firm size has a significant effect on tax avoidance moderated by good corporate governance, (4)leverage has no effect significant effect on tax avoidance moderated by good corporate governance.
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How to Cite
Wadana, W. P., Hayat, A., & Helmina, M. R. A. (2023). The role of good corporate governance in moderating factors affecting tax avoidance. Enrichment : Journal of Management, 13(2), 1088-1094. https://doi.org/10.35335/enrichment.v13i2.1420
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Sri Utaminingsih, N., Kurniasih, D., Pramono Sari, M., & Rahardian Ary Helmina, M. (2022). The role of internal control in the relationship of board gender diversity, audit committee, and independent commissioner on tax aggressiveness. Cogent Business and Management, 9(1). https://doi.org/10.1080/23311975.2022.2122333
Stuebs, M., & Sun, L. (2015). Corporate governance and social responsibility. International Journal of Law and Management, 57(1), 38–52. https://doi.org/10.1108/IJLMA-04-2014-0034
Suryowati, E. (2016). Terkuak, Modus Penghindaran Pajak Perusahaan Jasa Kesehatan Asal Singapura. Kompas.Com.
Swingly, C., & Sukartha, I. M. (2015). Pengaruh Karakter Eksekutif, Komite Audit, Ukuran Perusahaan, Leverage, dan Sales Growth pada Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 1, 47–62.
Uchendu, O., Ironkwe, D. U. I., & Nwaiwu, D. J. . (2016). Corporate Governance Mechanism and Tax Planning in Nigeria. International Journal of Advanced Academic Research | Social & Management Sciences |, 2(9), 2488–9849.
Waluyo, W. (2017). the Effect of Good Corporate Governance on Tax Avoidance: Empirical Study of the Indonesian Banking Company. The Accounting Journal of Binaniaga, 2(02), 1–10. https://doi.org/10.33062/ajb.v2i02.92
BEI. (2022). No Title. Www.Idx.Co.Id. https://www.idx.co.id/data-pasar/data-saham/daftar-saham/
Brown, K. B. (2012). Germany. In Comparative Regulation of Corporate TaxAvoidance: An Overview. https://doi.org/10.1007/978-94-007-2342-9
Chen, H., Wang, H., & Zhou, H. (2013). Stock Return Volatility and Capital Structure Decisions. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2346642
Ezejiofor, R. A., & Ezenwafor, E. C. (2021). Corporate Governance and Tax Avoidance: Evidence from Nigerian Quoted Food and Beverage Companies. Macro Management & Public Policies, 2(4), 40–47. https://doi.org/10.30564/mmpp.v2i4.2632
Fatoni, H. A. F. (2020). Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Mediasi (Studi Pada Perusahaan BUMN yang terdaftar di Bursa Efek Indonesia Periode Tahun 2016-2018). Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan Dan Akuntansi, 12(1), 77–94. https://doi.org/10.35313/ekspansi.v12i1.1888
Handayani, R. (2018). Pengaruh Return on Assets (ROA), Leverage dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Perbankan yang Listing di BEI Periode Tahun 2012-2015. Jurnal Akuntansi Maranatha, 10(1), 72–84. https://doi.org/10.28932/jam.v10i1.930
Hariyanto, F., & Utomo, D. C. (2018). Pengaruh Corporate Governance Dan Kompensasi Eksekutif Terhadap Agresivitas Pajak (Studi Empiris Perusahaan Jasa Sektor Keuangan yang Terdaftar di BEI Tahun 2014 - 2016). Diponegoro Journal of Accounting, 7(4), 1–14.
Janrosl, S. E. V., & Efriyenti, D. (2018). Analisis Pengaruh Ukuran Perusahaan,Leverage Dan Profitabilitas Terhadap Tax EvoidancePada Bank Riau Kepri Tbk. SNISTEK (1): Seminar Nasional Ilmu Sosial Dan Teknologi 1 , 1, 169–174. www.idx.co.id.
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
Maulana, A., & Abbas, Y. (2021). Keterterapan Konsep Cooperative Compliance Pada Aktivitas Pengawasan Wajib Pajak. Journal of Applied Business and Economic (JABE, 8(2), 208–227.
Mohd Suffian, M. T., Shamsudin, S. M., Mohd Sanusi, Z., & Hermawan, A. A. (2017). Malaysian Code of Corporate Governance and Tax Compliance: Evidence From Malaysia. Management and Accounting Review (MAR), 16(2), 157. https://doi.org/10.24191/mar.v16i2.665
Muthahhari, T. (2017). Paradise Papers Mengungkap Kecurangan Pajak Apple. Tirto.Id. https://tirto.id/paradise-papers-mengungkap-kecurangan-pajak-apple-czUd
Noor, R., Fadzillah, N. S. M., & Mastuki, N. A. (2020). Corporate Tax Planning: A Study On Corporate Effective Tax Rates of Malaysian Listed Companies. International Journal of Trade, Economics and Finance.
Oktavianie, R. (2021). Dampak Perubahan Tarif Pajak Badan Terhadap Tax Avoidance Di Indonesia. Jurnal Fairness, 9(1), 1–20. https://doi.org/10.33369/fairness.v9i1.15218
Pitoko, R. A. (2016). Ikea Dituduh Hindari Pajak hingga Rp 14.900 Triliun. Kompas.Com.
Pohan, E. S. (2018). Pengaruh Intellectual Capital Terhadap Kinerja Keuangan ( Studi Empiris Pada Sektor Teknologi Informasi Dan Jasa ). 6(2), 103–116. https://doi.org/10.24964/ja.v6i2.643
Prayogo, K. H., & Darsono. (2015). Faktor-Faktor Yang Berpengaruh Terhadap Penghindaran Pajak Perusahaan. Jurnal Ilmiah Kebidanan Indonesia, 4(3), 1–12. https://ejournal.undiksha.ac.id/index.php/S1ak/article/view/4389
Putri, S. E. (2016). Pengaruh Ukuran Perusahaan, Return on Asset (ROA), Leverage Dan Intensitas Modal Terhadap Tarif Pajak Efektif. Jurnal Online Mahasiswa (JOM) Fakultas Ekonomi, 3(1), 1506–1519.
Rahmadani, Muda, I., & Abubakar, E. (2020). Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, dan Manajemen Laba terhadap Penghindaran Pajak Dimoderasi oleh Political Connection. Jurnal Riset Akuntansi Dan Keuangan, 8(2), 375–392.
Santoso, Y. I. (2022). Tax Ratio 2021 Melonjak Hingga 9,11% PDB, Ini Catatan Kemenkeu. DDTC News.
Sri Utaminingsih, N., Kurniasih, D., Pramono Sari, M., & Rahardian Ary Helmina, M. (2022). The role of internal control in the relationship of board gender diversity, audit committee, and independent commissioner on tax aggressiveness. Cogent Business and Management, 9(1). https://doi.org/10.1080/23311975.2022.2122333
Stuebs, M., & Sun, L. (2015). Corporate governance and social responsibility. International Journal of Law and Management, 57(1), 38–52. https://doi.org/10.1108/IJLMA-04-2014-0034
Suryowati, E. (2016). Terkuak, Modus Penghindaran Pajak Perusahaan Jasa Kesehatan Asal Singapura. Kompas.Com.
Swingly, C., & Sukartha, I. M. (2015). Pengaruh Karakter Eksekutif, Komite Audit, Ukuran Perusahaan, Leverage, dan Sales Growth pada Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 1, 47–62.
Uchendu, O., Ironkwe, D. U. I., & Nwaiwu, D. J. . (2016). Corporate Governance Mechanism and Tax Planning in Nigeria. International Journal of Advanced Academic Research | Social & Management Sciences |, 2(9), 2488–9849.
Waluyo, W. (2017). the Effect of Good Corporate Governance on Tax Avoidance: Empirical Study of the Indonesian Banking Company. The Accounting Journal of Binaniaga, 2(02), 1–10. https://doi.org/10.33062/ajb.v2i02.92