PENGARUH CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE

Prita Karina Diandra, Yovita Ariani

Abstract


This research aims to determine the influence of institutional ownership, audit quality, audit committee and independent board of commissioners on tax avoidance. The research population used is manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The total sample data used was 94 samples using purposive sampling technique, and the method used was multiple linear regression. The results of this research show that institutional ownership, audit quality and audit committees have no effect on tax avoidance, while the independent board of commissioners has a significant effect on tax avoidance

Keywords


Institutional ownership, audit quality, audit committee, independent board of commissioners

Full Text:

PDF

References


Alviyani K. 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).

Artiningsih PM, Wahyudi D. 2022. THE EFFECT OF CAPITAL INTENSITY, INDEPENDENT COMMISSIONERS, AND POLITICAL CONNECTIONS ON TAX AVOIDANCE. 20: 80–96.

Astuti TP, Aryani YA. 2016. Tren Penghindaran Pajak Perusahaan Manufaktur Di Indonesia Yang Terdaftar Di Bei Tahun 2001-2014. J. Akunt. 20(3): 375–388.

Dewi SL, Oktaviani RM. 2021. Pengaruh Leverage, Capital Intensity, Komisaris Independen Dan Kepemilikan Institusional Terhadap Tax Avoidance. Akurasi J. Stud. Akunt. dan Keuang. 4: 179–194.

Gunawan Y, Christy Y, Se Tin ST, Jonathan L. 2021. The Influence Of Independent Board Of Commissioners, Audit Committee, And Audit Quality On Tax Avoidance. Balanc. Econ. Business, Manag. Account. J. 18: 42.

Handoyo S, Nurfauziya A, Rolanisa PE. 2022. Determinants of Tax Avoidance on Consumption Business Sector in Indonesia. Int. J. Econ. Bus. Manag. Res. 06: 142–167.

Kurniati ER, Apriani E. 2021. Pengaruh Profitabilitas Dan Good Corporate Governance Terhadap Penghindaran Pajak. Medikonis 12: 55–68.

Lestari PN, Wahyudi D. 2022. Pengaruh Karakteristik Corporate Governance Terhadap Effective Tax Rate (Etr). Kompak J. Ilm. Komputerisasi Akunt. 15: 216–230.

Mappadang A. 2019. Do Corporate Governance Mechanism Influences Tax Avoidance and Firm Value? Int. J. Acad. Res. Bus. Soc. Sci. 9.

Marlinda DE, Titisari KH, Masitoh E. 2020. Pengaruh Gcg, Profitabilitas, Capital Intensity, dan Ukuran Perusahaan terhadap Tax Avoidance. Ekon. J. Econ. Bus. 4: 39.

Mulyani S, Wijayanti A, Masitoh E. 2018. Pengaruh Corporate Governance Terhadap Tax Avoidance (Perusahaan Pertambangan yang terdaftar di BEI). Ris. Akunt. Dan Bisnis Airlangga.

Nur Afni F, Niandari N, Handayani. 2021. Corporate Governance, Kualitas Audit, Dan Kecenderungan Praktik Tax Avoidance. Kaji. Ekon. dan Bisnis 16: 115–126.

Pitaloka S, Merkusiawati NKLA. 2019. Pengaruh Profitabilitas, Leverage, Komite Audit, dan Karakter Eksekutif Terhadap Tax Avoidance.

Prasetyo AW, Primasari NH. 2021. PENGARUH KOMISARIS INDEPENDEN, PERTUMBUHAN PENJUALAN, PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE. 10: 1–18.

Primasari NH. 2019. LEVERAGE, UKURAN PERUSAHAAN, PROFITABILITAS, PERTUMBUHAN PENJUALAN, PROPORSI KOMISARIS INDEPENDEN DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode 2014-2016). J. Akunt. dan Keuang. 8: 1–19.

Purnomo H, Eriandani R. 2022. Pengaruh Efektivitas Komite Audit dan Penghindaran Pajak: Peran Moderasi Kualitas Audit. E-Jurnal Akunt. 32: 1743.

Sari AY, Kinasih HW. 2021. Pengaruh Profitabilitas, Leverage dan Kepemilikan Institusional terhadap Tax Avoidance. Din. Akuntansi, Keuang. dan Perbank. 10: 51–61.

Srimindarti C, W CA, O RM, Hardiningsih P. 2022. The Effect of Good Corporate Governance, Profitability, Capital Intensity and Company Size on Tax Avoidance. J. Sos. Sci. 2: 114–125.

Sunarto S, Widjaja B, Oktaviani RM. 2021. The Effect of Corporate Governance on Tax Avoidance: The Role of Profitability as a Mediating Variable. J. Asian Financ. Econ. Bus. 8: 217–227.

Tebiono JN, Sukadana IBN. 2019. Faktor-Faktor Yang Mempengaruhi Tax Avoidance Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. J. Bisnis dan Akunt. 2: 121–130.

Yoshida D. 2022. EFFECT OF EARNINGS MANAGEMENT, LEVERAGE AND INDEPENDENT COMMISSIONER ON TAX AVOIDANCE. EPRA Int. J. Multidiscip. Res. (IJMR)-Peer Rev. J. 8: 198–210.

Sarra, H. D., & Alamsyah, S. (2020). Pengaruh Reputasi Auditor, Ukuran Perusahaan, Audit Tenure Dan Financial Distress Terhadap Pemberian Opini Audit Going Concern Pada Perusahaan Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2012-2016. Jurnal Comparative: Ekonomi Dan Bisnis, 2(1), 40-56.

Pambudi, J. E. (2022). PENGARUH ENVIRONMENTAL PERFORMANCE, ENVIRONMENTAL COST, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP FINANCIAL PERFORMANCE PADA PERUSAHAAN TAMBANG YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017–2021. Jurnal Comparative: Ekonomi dan Bisnis, 4(2), 75-91.

Butar-Butar, A. K., Hasan, M., & Mardiani, R. (2022). Integritas laporan keuangan: kepemilikan manajerial, komite audit, leverage dan profitabilitas. Jurnal Comparative: Ekonomi dan Bisnis, 3(2), 102-116.

Sarra, H. D., & Kurnia, D. R. B. (2021). Pengaruh Good Corporate Governance Dan Leverage Terhadap Manajemen Laba. Jurnal Comparative: Ekonomi dan Bisnis, 3(1), 76-92.




DOI: http://dx.doi.org/10.31000/bvaj.v7i2.9681

Article Metrics

Abstract - 251 PDF - 166

Refbacks

  • There are currently no refbacks.


Jurnal ini telah terindeks dalam:


googleGaruda crossref dimention

 

 

Balance Vocation Accounting Journal is licensed under a Creative Commons Attribution-ShareAlike 4.0

View BVAJ Stats