The Effect of Corporate Governance on Tax Avoidance in Manufacturing Sector Companies on the IDX for the 2015-2019 Period
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Jan 31, 2022
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Abstract
Tax Avoidance is one of the tax planning strategies carried out by the company. The tax avoidance strategy is a way to reduce taxes that are legally recognized. In practice, tax avoidance is carried out based on the provisions of tax law. The purpose of this study was to determine the effect of Institutional Ownership, Independent Commissioner, Audit Committee, and Audit Quality on Tax Avoidance in the annual reports of Manufacturing Industry companies listed on the Indonesia Stock Exchange. The data used in this research is secondary data. To explain the effect of the independent variable on the dependent variable, the data obtained in this study were analyzed using panel data regression model analysis. The results of the study indicate that the independent variables jointly affect the dependent variable. However, individually, institutional ownership, independent commissioners, and audit quality have a significant positive effect on tax avoidance, while the audit committee has no significant effect on tax avoidance.
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How to Cite
Skundarian, S., & Hamidi, M. (2022). The Effect of 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. https://doi.org/10.35335/enrichment.v12i1.366
References
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Arayssi, Mahmoud., Mohammad Issam Jizi. 2018. Does corporate governance spillover firm performance? A study of valuation of MENA companies. Jurnal Social Responsibility. Emerald
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Rodríguez, Elena Fern andez., Roberto García Fern andez., Antonio Martínez Arias. 2018. Business and institutional determinants of Effective Tax Rate in emerging economies. Jurnal Economic Modelling. Elsevier
Sartono. 2020. Benefit Approach in Tax Collection for the State Welfare: A Comparative Analysis. International Journal of Economics and Business Administration Volume VIII Issue 3. Ideas
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Tandean, Vivi Adeyani., Winnie. 2016. The Effect of Good Corporate Governance on Tax Avoidance: An Empirical Study on Manufacturing Companies Listed in IDX period 2010-2013. Asian Journal of Accounting Research 1
Tania, Feren Frisca., Mukhlasin. 2020. The Effct of Corporate Governance on Tax Avoidance : Eviden e from Indonesia. Jurnal Management & Economics Research Volume 2 Nomor 4.University of Djelfa
Tanjung, Miranda., 2020. A cross-firm analysis of corporate governance compliance and performance in Indonesia. Jurnal Managerial Auditing Volume 35 Nomor 5. Emerald Publishing Limited
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Undang undang Republik Indonesia no.40 tahun 2007 tentang perseroan terbatas
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Undang-Undang Republik Indonesia No 28 tahun 2007, Ketentuan Umum dan Tata Cara Perpajakan Diretorat Jendral Pajak
Waluyo. 2017. The Effect of Good Corporate Governance on Tax Avoidance: Empirical Study of The Indonesia Banking Company. The Accounting Journal of BINANIAGA Vol. 02, No. 02
Wang, Fangjun., Shuolei Xu., Junqin Sun. 2019. Corporate Tax Avoidance: A Literature Review and Research Agenda. Jurnal Economic Surveys. John Wiley & Sons Ltd
Widuri., Retnaningtyas., Wijaya., Winnie., Effendi., Jessica., and Cikita., Elvina. 2019. The Effect of Good Corporate Governance on Tax Avoidance of Listed Companies in Indonesian Stock Exchange in 2015-2017. Journal of Economics and Business, Vol.2, No.1, 120-126.
Wiratmoko, Sandhi. 2018. The Effect of Corporate Governance, Corporate Social Responsibility, and Financial Performance on Tax Avoidance. The Indonesian Accounting Review Vol. 8, No. 2
Alfina, Intan Taqta., Siti Nurlaela., Anita Wijayanti. 2018. The Influence of Profitability, Leverage, Independent Commissioner, and Company Size to Tax Avoidance. The 2nd International Conference on Technology, Education, and Social Science 2018
Amalia, Diah., Steven Ferdiansyah. 2019. Does Political Connection, Executive Character, and Audit Quality Affect the Tax Avoidance Practice? Evidence in Indonesia. Jurnal Advances in Social Science, Education and Humanities Research Volume 377. Atlantis Press
Amstrong, Christopher S., Jennifer L. Blouin., Alan D. Jagolinzer., David F Larcker. 2015. Corporate governance, Incentives, and Tax Avoidance. Journal of Accounting and Economics. Economics Direct
Angueira, Carlos E. Jiménez. 2018. The effect of the interplay between corporate governance and external monitoring regimes on firms' tax avoidance. Jurnal Advances in Accounting Volume 41. Elsevier
Arayssi, Mahmoud., Mohammad Issam Jizi. 2018. Does corporate governance spillover firm performance? A study of valuation of MENA companies. Jurnal Social Responsibility. Emerald
Badan Pengawas Pasar Modal, 2001, SE-008/BEJ/12-2001. Tata Cara Pemilihan Komisaris Independen
Bapepam. Peraturan Nomor IX.I.5 Tentang Pembentukan Pedoman Pelaksanaan Kerja Komite Audit.
Bapepam-LK Nomor IX.I.5. Peraturan Badan Pengawas Pasar Modal dan Laporan Keuangan Nomor ix.i.x.
Bursa Efek Jakarta,2001, SE-008/BEJ/12-2001. Keanggotaaan Komite Audit.
Drake, Katharine D., Stephen J. Lusch. 2020. Are declining effective tax rates indicative of tax avoidance? Insight from effective tax rate reconciliations. Journal of Accounting and Economics Volume 70. Elsevier
Firmansyah, Amrie. 2020. The role of corporate governance in emerging market: Tax avoidance, corporate social responsibility disclosures, risk disclosures, and investment efficiency. Journal of Governance and Regulation Volume 9, Issue . Virtus Interpress
Gunawan, M Indra., Mukhzarudfa., Wahyudi, Ilham. 2019. The Effect of Good Corporate Governance Applicaton on Tax Avoidance in Indonesia Sharia Banking Periode 2013-2017. Universitas Jambi
Hsu, Pei-Hui., Jared A. Moore., Donald O. Neubaum. 2018. Tax Avoidance, Financial Experts on the Audit Comittee, and Business Strategy. Jurnal Business Finance & Accounting. Wiley
Irawan, Ferry., Annisa Kinanti., Maman Suhendra. 2020. The Impact of Transfer Pricing and Earning Management on Tax Avoidance. Jurnal Talent Development & Excellence Volume 12 Nomor 3s. Iratde
Jamei, Reza. 2017. Tax Avoidance and Corporate Governance Mechanisms: Evidence from Tehran Stock Exchange. International Journal of Economics and Financial. EconJournals
Janah, Nurul., Nina Mayesti. 2020. Maturity Model Matrix of Information Governance in the Republic of Indonesia Public Television Broadcasting Institution A Technical Note. Jurnal Australasian Accounting, Business and Finance Volume 14. University of Wollongong
Karamoy, Herman., Joy E. Tulung. 2020. The Effect of Financial Pefromance and Corporate Governance to Stock Price in non-Bank Financial Industry. Jurnal Corporate Ownership & Control Volume 17 Issue 2. Virtus Interpress
Khurana, Inder K., William J. Moser., K. K Raman. 2018. Tax Avoidance, Managerial Ability, and Investment Efficiency. Jurnal Abacus Volume 54 Nomor 4. University of Sidney
Kovermann, Jost., Patrick Velte. 2019. Taxation The impact of corporate governance on corporate tax avoidance. Journal of International Accounting, Auditing and Taxation Volume 36. Esevier
Lestari, Nanik., Sucitra Nedya. 2019. The Effect of Audit Quality on Tax Avoidance. Jurnal Education and Humanities Volume 354. Atlantis Press
Lubis, Ibrahim Husein., Desi Adhariani. 2019. Corporate Governance, Earnings Management and Tax Avoidance: Indonesia Evidence. Jurnal European Union Digital Library
Mahrani, Sri. 2019. Corporate Governance, Profitability, And Liqudity Against Tax Avidance in Mining Companies Registered On The Indonesia Stock Exchange in 2012-2016. Research Journal of Finance and Accounting
Mangoting, Yenni., Vanessa Alma Sumarno., Talita Gloria., Sonia Dwi Indriani. 2019. Does Coercive Power Influence The Relationship of Tax Morale on Tax Evasion. Jurnal Advances in Economics, Business and Management Research Volume 144. Atlantis Press
Mappadang, Agoestina. 2018. The Effect of Corporate Governance Mechanism on Tax Avoidance: Evidence from Manufacturing Industries Listed in the Indonesian Stock Exchange. The International Journal of Social Sciences and Humanities Invention Volume 5 . Researchgate
Marselawati, Dina., Kartika Hendra Titisari., Endang Masitoh. 2018. The Effect of Corporate Governance on Tax Avoidance (Empirical Study of the Consumer Goods Industry Companies Listed On Indonesia Stock Exchange Period 2013-2016). The 2nd International Conference on Technology, Education, and Social Science 2018
Nugroho, Wawan Cahyo., Dian Agustia. 2017. Corporate Governance, Tax Avoidance, and Firm Value. AFEBI Accounting Review (AAR) Vol.02 No.02
OECD. (2004). OECD Priciples of Corporate Governance. OECD Publication. France.
Peraturan Otoritas Jasa Keuangan No.33/PJOK.04/2014 tentang Program Kepemilikan Saham Oleh Karyawan Perusahaan Terbuka
Pratama, Arie. 2017. Company Characteristics, Corporate Governance and Aggressive Tax Avoidance Practice: A Study of Indonesian Companies. Review of Integrative Business and Economics Research, Vol. 6, Issue 4
Ratnawati, Vince., Azhari. S., Desmon Freddy., Nita Wahyuni. 2018. The Impact of Institutional Ownership and a Firm’s Size on Firm Value: Tax Avoidance as a Moderating Variable. Journal of Finance and Banking Review. JFBR
Rodríguez, Elena Fern andez., Roberto García Fern andez., Antonio Martínez Arias. 2018. Business and institutional determinants of Effective Tax Rate in emerging economies. Jurnal Economic Modelling. Elsevier
Sartono. 2020. Benefit Approach in Tax Collection for the State Welfare: A Comparative Analysis. International Journal of Economics and Business Administration Volume VIII Issue 3. Ideas
Solikhah, Badingatus., Agus Wahyudin., Septya Purwaningsih., Trisni Suryarini. 2019. The Role of Earning Quality, Audit Quality and Independent Commissioner in Suppressing Tax Avoidance Practice. Jurnal Asers Volume X Issue 8(46)
Sunarsih, Uun., Kartika Oktaviani. 2016. Good Corporate Governance in Manufacturing Companie Tax Avoidance. Jurnal UIN Jakarta
Surat Keputusan Menteri BUMN Nomor: Kep-117/M-MBU/2002. Tanggal: 1 Agustus 2002
Tambunan, Maria R.U.D., Haula Rosdiana. 2020. Indonesia Tax Authority Measure on Facing the Challenge in Taxing Digital Economy. Jurnal International Technology Management Review Volume 9. Atlantis Press
Tandean, Vivi Adeyani., Winnie. 2016. The Effect of Good Corporate Governance on Tax Avoidance: An Empirical Study on Manufacturing Companies Listed in IDX period 2010-2013. Asian Journal of Accounting Research 1
Tania, Feren Frisca., Mukhlasin. 2020. The Effct of Corporate Governance on Tax Avoidance : Eviden e from Indonesia. Jurnal Management & Economics Research Volume 2 Nomor 4.University of Djelfa
Tanjung, Miranda., 2020. A cross-firm analysis of corporate governance compliance and performance in Indonesia. Jurnal Managerial Auditing Volume 35 Nomor 5. Emerald Publishing Limited
Tomukorpi, Kati. 2020. Corporate Tax Avoidance Is paying a fair share of taxes a social responsibility. Metropolia University of Applied Sciences
Undang undang Republik Indonesia no.40 tahun 2007 tentang perseroan terbatas
Undang-undang No. 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan sebagaimana telah diubah terakhir dengan Undang-undang No. 16 Tahun 2009
Undang-Undang Republik Indonesia No 28 tahun 2007, Ketentuan Umum dan Tata Cara Perpajakan Diretorat Jendral Pajak
Waluyo. 2017. The Effect of Good Corporate Governance on Tax Avoidance: Empirical Study of The Indonesia Banking Company. The Accounting Journal of BINANIAGA Vol. 02, No. 02
Wang, Fangjun., Shuolei Xu., Junqin Sun. 2019. Corporate Tax Avoidance: A Literature Review and Research Agenda. Jurnal Economic Surveys. John Wiley & Sons Ltd
Widuri., Retnaningtyas., Wijaya., Winnie., Effendi., Jessica., and Cikita., Elvina. 2019. The Effect of Good Corporate Governance on Tax Avoidance of Listed Companies in Indonesian Stock Exchange in 2015-2017. Journal of Economics and Business, Vol.2, No.1, 120-126.
Wiratmoko, Sandhi. 2018. The Effect of Corporate Governance, Corporate Social Responsibility, and Financial Performance on Tax Avoidance. The Indonesian Accounting Review Vol. 8, No. 2