Dampak Corporate Governance, Financial Leverage, dan Pertumbuhan Penjualan terhadap Penghindaran Pajak Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia
Impact of Corporate Governance, Financial Leverage, and Sales Growth on Tax Avoidance of Manufacturing Sector Companies Listed on the Indonesia Stock Exchange
DOI:
https://doi.org/10.56473/bisma.v1i2.11Keywords:
corporate governance, financial leverage, sales growth, tax avoidanceAbstract
Penelitian ini bertujuan untuk menguji dampak corporate governance, financial leverage dan pertumbuhan penjualan terhadap penghindaran pajak. Ketiga variabel bebas tersebut akan diuji pengaruhnya terhadap satu variabel tidak bebas yaitu penghindaran pajak. Penelitian ini adalah penelitian sensus, yakni memasukan semua perusahaan manufaktur yang menjadi populasi dalam pengamatan berjumlah 55 perusahaan dan 165 pengamatan. Periode pengamatan data penelitian in yaitu tahun 2016-2018. Metode analisis yang digunakan dalam penelitian ini adalah analisis linier berganda. Hasil penelitian ini menemukan bahwa corporate governance, financial leverage dan pertumbuhan penjualan berdampak terhadap penghindaran pajak perusahaan. Hasil dari penelitian ini adalah bahwa corporate governance, financial leverage dan pertumbuhan penjualan berpengaruh terhdaap penhindaran pajak, dengan nilai koefisien corporate governance sebesar 3,885, nilai ini tidak sama dengan nol (3,885≠0). Financial leverage berpengaruh terhadap penghindaran pajak, dengan nilai koefisien financial leverage sebesar 0,070, nilai ini tidak sama dengan nol (0,070 ≠0). Pertumbuhan penjualan berpengaruh terhadap penghindaran pajak, dengan nilai koefisien pertumbuhan penjualan sebesar ‒0,040, nilai ini tidak sama dengan nol (‒0,040 ≠0).
Downloads
References
Atwood, T. J., Drake, M. S., Myers, J. N., & Myers, L. A. (2012). Home country tax system characteristics and corporate tax avoidance: International evidence. Accounting Review, 87(6), 1831–1860. https://doi.org/10.2308/accr-50222
Bortoli, L. Â. De, Brandalise, A. P., & Montemezzo, H. (2018). Reutilizando e-lixo através de arte com sucata eletrônica. 2016, 1–5. https://doi.org/10.1016/0304-405X(76)90026-X
Boussaidi, A., & Hamed, M. (2015). The Impact of Governance Mechanisms On Tax Aggressiveness: Empirical Evidence From Tunisian Context. Journal of Asian Business Strategy, 5(1), 1–12. https://doi.org/10.18488/journal.1006/2015.5.1/1006.1.1.12
Braga, R. N. (2017). Effects of IFRS adoption on tax avoidance. Revista Contabilidade e Financas, 28(75), 407–424. https://doi.org/10.1590/1808-057x201704680
Budianti, S., & Curry, K. (2018). Pengaruh Profitabilitas, likuiditas, dan Capital Intensity Terhadap Penghindaran Pajak (Tax Avoidance). Prosiding Seminar Nasional Cendekiawan 4, Jakarta.
Chen, C. R., Guo, W., & Mande, V. (2003). Managerial ownership and firm valuation: Evidence from Japanese firms. Pacific Basin Finance Journal, 11(3), 267–283. https://doi.org/10.1016/S0927-538X(03)00024-6
Delgado, F. J., Fernandez-Rodriguez, E., & Martinez-Arias, A. (2014). Effective tax rates in corporate taxation: A quantile regression for the EU. Engineering Economics, 25(5), 487–496. https://doi.org/10.5755/j01.ee.25.5.4531
Gujarati, D. N. (2009). Basic econometrics [BOOK]. Tata McGraw-Hill Education.
Jensen, M. C., & Meckling, W. H. (1979). Theory of the firm: Managerial behavior, agency costs, and ownership structure [CHAP]. In Economics social institutions (pp. 163–231). Springer.
Kurniasih, L., Sulardi, & Suranta, S. (2017). Earnings management, corporate governance and Tax Avoidance: The case in Indonesia. Journal of Finance and Banking Review, 2(4), 28–35. https://doi.org/10.1166/asl.2016.8147
Multazam, S. & R. (2018). the Influence of Leverage , Executive Incentives , Managerial Ownership on Tax Aggressiveness ( Study in Manufacturing Companies Listed on Idx Year 2012-2014 ). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansikuntansi, 3(3), 494–504.
Noor, R. M., Fadzillah, N. S. M., & Mastuki, N. (2010). Corporate Tax Planning: A Study On Corporate Effective Tax Rates of Malaysian Listed Companies. International Journal of Trade, Economics and Finance, 1(2), 189–193. https://doi.org/10.7763/ijtef.2010.v1.34
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
Rani, S., Susetyo, D., & Fuadah, L. L. (2018). The effects of the corporate’s characteristics on tax avoidance moderated by earnings management (Indonesian evidence). Journal of Accounting, Finance and Auditing Studies, 4(3), 149–169.
Salaudeen, Y. M. (2017). Corporate Effective Tax Rates in the Financial Services Sector : Evidence from Nigeria. International Journal of Accounting and Taxation, 5(1), 68–88. https://doi.org/10.15640/ijat.v5n1a6
Shleifer, A., & Vishny, R. W. (1997). A survey of corporate governance [JOUR]. The Journal of Finance, 52(2), 737–783.
Stiglitz, J. E. (1969). A re-examination of the Modigliani-Miller theorem [JOUR]. The American Economic Review, 59(5), 784–793.
Sunarsih, U., & Oktaviani, K. (2016). Good Corporate Governance in Manufacturing Companies Tax Avoidance. Etikonomi, 15(2), 85–96. https://doi.org/10.15408/etk.v15i2.3541
Turyatini, T. (2017). The Analysis of Tax Avoidance Determinant on The Property and Real Estate Companies. Jurnal Dinamika Akuntansi, 9(2), 143–153. https://doi.org/10.15294/jda.v9i2.10385
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2021 Ermad MJ, Zulkifli umar, Rusnaidi
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (Refer to The Effect of Open Access).
