ANALYSIS OF FACTORS INFLUENCING TAX AVOIDANCE OF CONSUMER GOODS MANUFACTURING COMPANIES ON THE IDX (2018-2021)

Riskiani Riskiani, Prima Ayundyayasti, Budhi Adhiani Christina

Abstract


This study aims to investigate the impact of the board of commissioners, audit committee, company size, and leverage as an intervening variable on tax avoidance among manufacturing companies in the consumer industry sector listed on the IDX for the period of 2018-2021. The sample selection was carried out by purposive sampling technique and a sample of 37 companies was obtained with 148 financial report data. The type of research used is quantitative research with secondary data. The study utilized panel data regression analysis and path analysis through Eviews 12. The findings suggest that tax avoidance is negatively impacted by the board of commissioners and company size, while leverage has a positive impact. Moreover, the board of commissioners and audit committee have a negative effect on leverage, whereas firm size has a positive effect. However, the audit committee does not have any effect on tax avoidance. Leverage successfully intervened in the influence of the board of commissioners and the audit committee. However, they were unable to intervene in the company size with regards to tax avoidance.

Full Text:

PDF

References


Ariani, N. K. A., & Wiagustini, N. L. P. (2017). FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PERUSAHAAN PROPERTY & REAL ESTATE YANG TERDAFTAR DI BEI. E-Jurnal Manajemen Unud, 6(6), 3168–3195.

Asri, I. A. T. Y., & Suardana, K. A. (2016). PENGARUH PROPORSI KOMISARIS INDEPENDEN, KOMITE AUDIT, PREFERENSI RISIKO EKSEKUTIF DAN UKURAN PERUSAHAAN PADA PENGHINDARAN PAJAK. E-Jurnal Akuntansi Universitas Udayana, 16(1).

Fadilah, St. N., Rachmawati, L., & Dimyati, M. (2021). Pengaruh Komite Audit, Dewan Komisaris Independen dan Intensitas Modal Terhadap Penghindaran Pajak di Perusahaan Keuangan. JIAI (Jurnal Ilmiah Akuntansi Indonesia), 6(2).

Fadillah, A. N., & Lingga, I. S. (2021). Pengaruh Transfer Pricing Koneksi Politik dan Likuiditas Terhadap Agresivitas Pajak (Survey Terhadap Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2016-2019). Jurnal Akuntansi, 13(2). http://journal.maranatha.edu

Gujarati, D. N., & Porter, D. C. (2009). Basic Econometrics. McGraw-hill.

Lanis, R., & Richardson, G. (2015). Is Corporate Social Responsibility Performance Associated with Tax Avoidance? Journal of Business Ethics, 127(2), 439–457. https://doi.org/10.1007/s10551-014-2052-8

Maharani, I. G. A. C., & Suardana, K. A. (2014). PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS DAN KARAKTERISTIK EKSEKUTIF PADA TAX AVOIDANCE PERUSAHAAN MANUFAKTUR. E-Jurnal Akuntansi Universitas Udayana, 9(2), 525–539.

Pamungkas, F. J., & Fachrurrozie. (2021). The Effect of the Board of Commissioners, Audit Committee, Company Size on Tax Avoidance with Leverage as an Intervening Variable. Accounting Analysis Journal, 10(3), 173–182. https://doi.org/10.15294/aaj.v10i3.51438

Prima, B. (2019, May 8). Tax Justice Laporkan Bentoel Lakukan Penghindaran Pajak, Indonesia Rugi US$ 14 Juta. Kontan. https://nasional.kontan.co.id/news/tax-justice-laporkan-bentoel-lakukan-penghindaran-pajak-indonesia-rugi-rp-14-juta

Putriningsih, D., Suyono, E., & Herwiyanti, E. (2018). PROFITABILITAS, LEVERAGE, KOMPOSISI DEWAN KOMISARIS, KOMITE AUDIT, DAN KOMPENSASI RUGI FISKAL TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN PERBANKAN. Jurnal Bisnis Dan Akuntansi, 20(2). http://jurnaltsm.id/index.php/JBA

Rosalia, Y., & Sapari. (2017). PENGARUH PROFITABILITAS, LIKUIDITAS DAN CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK. Jurnal Ilmu Dan Riset Akuntansi, 6(3).

Sari, E. D. P., & Marsono, S. (2020). THE INFLUENCE OF PROFITABILITY, LEVERAGE, COMPANY SIZE TOWARDS AVOIDATION OF TAXES IN CONSUMPTION GOODS INDUSTRY SECTORS LISTED ON THE IDX 2016-2018. Aktual: Journal of Accounting and Financial, 5(1), 45–52. https://e-journal.stie-aub.ac.id/index.php/aktual

Sudiarto, E., Amin, A., & Kinanti Sabaneno, D. (2022). ANALISIS KEPEMILIKAN INSTITUSIONAL DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING. Jurnal Manajemen Dirgantara, 15(2), 309–318. https://doi.org/10.56521/manajemen-dirgantara.v15i2.768

Sunardi, N. (2019). MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN LEVERAGE SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2018. Jurnal Ilmiah Manajemen Forkamma, 2(3).

Tjandra, E. (2015). Pengaruh Good Corporate Governance Terhadap Leverage Dan Profitabilitas Pada Perusahaan Property Dan Real Estate Di Indonesia. Jurnal GEMA AKTUALITA, 4(2).

Tristianto, D., & Oktaviani, R. M. (2016). FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE DENGAN LEVERAGE SEBAGAI VARIABEL MEDIASI. Dinamika Akuntansi Keuangan Dan Perbankan, 5(1), 65–81.

Winda, & Nariman, A. (2021). PENGARUH PROFITABILITAS, KEBIJAKAN HUTANG, UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN TERHADAP PRAKTIK PENGHINDARAN PAJAK. Jurnal Multiparadigma Akuntansi, 3(2), 629–637.

Xie, B., Davidson Iii, W. N., & Dadalt, P. J. (n.d.). Earnings management and corporate governance: the role of the board and the audit committee. www.elsevier.com/locate/econbase




DOI: http://dx.doi.org/10.32497/aamar.v3i1.5366

Refbacks

  • There are currently no refbacks.


Applied Accounting and Management Review (AAMAR)

P-ISSN: 2987-9981
E-ISSN: 2962-097X

 

Adress:
Manajerial Accounting Program
Politeknik Negeri Semarang
Jl. Prof. H. Soedarto S.H., Tembalang, Semarang Postal Code 50275


Web Analytics Made Easy - Statcounter View My Stats Flag Counter