GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN PAJAK

Kimsen Kimsen

Abstract


This study aims to determine the effect of Good Corporate Governance on tax management. Good Corporate Governance in this study uses the proxy of the board of commissioners, independent commissioners and the audit committee. The board of commissioners is measured by looking at the total number of members who are members of the board of commissioners, independent commissioners are measured by the number of independent commissioners over the total board of commissioners of the company and the audit committee is measured by the number of audit committees in the company. Tax management in this study is measured by effective tax rates (ETR). The population in this study are food and beverage companies listed on the Indonesia Stock Exchange during the 2017-2020 period. The total samples tested were 9 companies selected by purposive sampling technique so that the analyzed data amounted to 54 companies. The data analysis technique used panel data regression with the help of the Eviews 9.0 program. The results of this study indicate that (1) the board of commissioners has a significant positive effect on tax management, (2) Independent Commissioners have no effect on tax management, (3) The Audit Committee has a significant negative effect on tax management,

Keywords: Tax Management, Effective Tax Rate, Good Corporate Governance


Full Text:

PDF

References


Ardiansyah, Danis dan Zulaikha. 2014. Pengaruh Size, Leverage, Profitability,

Capital Intensity Ratio dan Dewan Komisaris Independen Terhadap Effective Tax Rate. E-Jurnal Akuntansi Universitas Diponegoro Vol.3 No.2 (2014): 1-9. ISSN 2337-3806.

Daniri, Mas Achmad. 2006. Pedoman Umum Good Corporate Governance Indonesia. Jakarta : Komite Nasional Kebijakan Governance.

anang, Dhanendra dan Ghozali, Imam. 2017. Hubungan Penerapan Corporate Governance dan Social Corporate Terhadap Manajemen Pajak. Diponegoro Jurnal Of Accounting Vol.6 No.3 (2017): 1-12. ISSN: 2337-3806.

Aulia, T. Z., & Hamdani, H. (2020). IMPLEMENTASI SAK ETAP SEBAGAI UPAYA MENINGKATKAN KUALITAS LAPORAN KEUANGAN DAN PENGARUHNYA TERHADAP KESEHATAN KOPERASI DI KOTA TANGERANG. COMPETITIVE Jurnal Akuntansi dan Keuangan, 4(2), 130-143.

Chanifah, S. Hamdani, & Gunawan, A.(2020). The comparison of applying single index model and capital asset pricing model by means achieving optimal portfolio. Agregat: Jurnal Ekonomi dan Bisnis, 4(1).

Chanifah, S., & Budi, A. (2020). Pengaruh Kecukupan Modal, Likuiditas, dan Risiko Kredit Terhadap Profitabilitas Perusahaan Perbankan Konvensional di Bursa Efek Indonesia Tahun 2015-2018. Dynamic Management Journal, 4(2), 69-83.

Erdawati, L., Atikah, A., & Gunawan, Y. M. (2020). Analisis Pengaruh Profil Risiko Dan Rentabilitas Terhadap Permodalan Serta Dampaknya Pada Kinerja Bpr Konvensional Di Provinsi Banten Periode 2014–2018. JMB: Jurnal Manajemen dan Bisnis, 9(2), 129-142.

Fitriana, A. I., Febrianto, H. G., & Sunaryo, D. (2022). Determinan Manajemen Pajak Pada Perusahaan Aneka Industri. Journal of Business and Economics Research (JBE), 3(3), 350-358.

Hamdani; Chanifah, Siti; Anwar, Yuli. (2020). The importance of socializing Indonesian financial accounting standards for SMEs (small and medium, enterprise) in increasing accounting understanding and its implementation. Technium Soc. Sci. J., 13, 131.

Mikrad, M. (2020). PENGARUH EARNING PER SHAREDAN DIVIDEND PER SHARETERHADAP HARGA SAHAM PADA PERUSAHAAN SEKTOR MANUFAKTURYANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018. Dynamic Management Journal, 4(2), 16-26.

Mikrad, M., & Budi, A. (2020). Pengaruh Struktur Modal, Likuiditas, Dan Keputusan Investasi Terhadap Nilai Perusahaan Pada Perusahaan Jasa Sub Sektor Pariwisata, Hotel, Dan Restoran Yang Terdaftar Di Bei Tahun 2014-2018. Dynamic Management Journal, 4(1).

Mikrad, M., & Pambudi, J. E. (2021). Pengaruh Debt To Equity Ratio, Economic Value Added Dan Market To Book Value Terhadap Return Saham. Dynamic Management Journal, 5(1), 65-77.

Pambudi, J. E., Febrianto, H. G., & Fitriana, A. I. (2022). DETERMINAN EARNING RESPONSE COEFFICIENT (ERC) DENGAN UKURAN PERUSAHAAN DAN LEVERAGE SEBAGAI EKSOGEN. Dynamic Management Journal, 6(1), 31-41.

Pambudi, J. E., Febrianto, H. G., & Zatira, D. (2022). Faktor Fundamental Keuangan Terhadap Harga Saham di Perusahaan Makanan dan Minuman yang Terdaftar di BEI 2015-2019. JMB: Jurnal Manajemen dan Bisnis, 11(2).

Rohmansyah, B., & Fitriana, A. I. (2020). Analisis faktor agresivitas pajak: effective tax rate. Jurnal Manajemen, 12(2), 179-189.

Sarra, H. D., Mikrad, M., & Sunanto, S. (2022). ANALISIS PENGARUH TINGKAT KESEHATAN BANK MENGGUNAKAN METODE RGEC TERHADAP PROFITABILITAS PADA PERUSAHAAN PERBANKAN PERIODE 2015-2019. Dynamic Management Journal, 6(2), 110-121.

Sunaryo, D., Dadang, D., & Erdawati, L. (2021). Pengaruh Persepsi Pelaku Usaha Mikro Kecil Dan Menengah Tentang Akuntansi, Pengetahuan Akuntansi, Dan Skala Usaha Terhadap Penggunaan Informasi Akuntansi. Competitive Jurnal Akuntansi Dan Keuangan, 5(1), 47-56.

Utomo, E. N., Febrianto, H. G., & Fitriana, A. I. (2022). Urgensi persistensi laba: antara volatilitas arus kas, volatilitas penjualan dan ukuran perusahaan. AKUNTABEL, 19(4), 786-794.

Wiliana, E., Erdawati, L., & Meitry, Y. (2019). Pengaruh Reputasi, Kualitas Relasional Dan Kepercayaan Pasien Terhadap Kepuasan Dan Loyalitas Pasien (Studi Kasus pada Pasien Rawat Jalan BPJS di Rumah Sakit Swasta Kota Tangerang). E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis, 20(2), 96-108.

Zatira, D., & Suharti, E. (2022). Determinant Of Corporate Social Responsibility And Its Implication Of Financial Performance. Jurnal Akuntansi, 26(2), 342-357.

Zatira, D., Alamsyah, S., & Suharti, E. (2022). The Effect Of Stock Price, Share Trading Volume And Stock Return Volatility On Bid-Ask Spread On Lq45 Companies Listed On Idx In 2019. Primanomics: Jurnal Ekonomi & Bisnis, 20(1), 107-119.

Zatira, D., Butar, A. K. B., & Hamdani, H. (2022). PERBANDINGAN MODEL ALTMANT, ZMIJEWSKI, SPRINGATE, GROVER DAN FOSTER DALAM MEMPREDIKSI KEBANGKRUTAN PERUSAHAAN MASKAPAI PENERBANGAN INDONESIA DI MASA PANDEMI COVID 19. ECOBISMA (JURNAL EKONOMI, BISNIS DAN MANAJEMEN), 9(2), 92-102.

Zatira, D., Hamdani, H., & Erdawati, L. (2021). PENGARUH STURKTUR MODAL TERHADAP PROFITABILITAS PERUSAHAAN SUBSKTOR OTOMOTIF DAN KOMPONEN TAHUN 2014-2020 YANG TERDAFTAR DI BEI. Dynamic Management Journal, 5(2), 70-82.

Zatira, D., Sunaryo, D., & Dwicandra, N. M. D. (2023). PENGARUH LIKUIDITAS DAN IMPLEMENTASI GOOD CORPORATE GOVERNANCE (GCG) TERHADAP FINANCIAL DISTRESS. Balance Vocation Accounting Journal, 6(2), 160-171.

Alamsyah, S., Khorida, A. R., & Artika, S. P. (2022). SETELAH MENGAKUISISI, APAKAH TERJADI PERBEDAAN KINERJA KEUANGAN?. Jurnal Riset Terapan Akuntansi, 6(2), 278-288.

Alamsyah, S., Inayati, N. I., & Rahman, F. N. (2022). Implementation of CAPM in Determination of Stock Investment Decisions in Lq45 Index (Year 2017-2021). Dinasti International Journal of Economics, Finance & Accounting, 3(4), 348-359.

Zatira, D., Alamsyah, S., & Suharti, E. (2022). The Effect Of Stock Price, Share Trading Volume And Stock Return Volatility On Bid-Ask Spread On Lq45 Companies Listed On Idx In 2019. Primanomics: Jurnal Ekonomi & Bisnis, 20(1), 107-119.

Abbas, D. S., Ismail, T., Taqi, M., & Yazid, H. (2022). THE IMPLEMENTATION OF A MANAGEMENT AUDITON HR RECRUITMENT TO ASSESS THE EFFECTIVENESS OF EMPLOYEE PERFORMANCE. Jurnal Riset Akuntansi Kontemporer, 14(2), 243-251.

Abbas, D. S., Ismail, T., Taqi, M., & Yazid, H. (2023). Determinant of company value: evidence manufacturing Company Indonesia. Calitatea, 24(192), 183-189.

Ariyana, A., Enawar, E., Ramdhani, I. S., & Sulaeman, A. (2020). The application of discovery learning models in learning to write descriptive texts. Journal of English Education and Teaching, 4(3), 401-412.

Astakoni, I. M. P., Sariani, N. L. P., Yulistiyono, A., Sutaguna, I. N. T., & Utami, N. M. S. (2022). Spiritual Leadership, Workplace Spirituality and Organizational Commitment; Individual Spirituality as Moderating Variable. ITALIENISCH, 12(2), 620-631.

Goestjahjanti, S. F., Novitasari, D., Hutagalung, D., Asbari, M., & Supono, J. (2020). Impact of talent management, authentic leadership and employee engagement on job satisfaction: Evidence from south east asian industries. Journal of Critical Reviews, 7(19), 67-88.

Gunawan, G. G., Wening, N., Supono, J., Rahayu, P., & Purwanto, A. (2021). Successful Managers and Successful Entrepreneurs as Head of Successful Families in Building a Harmonious Family. PSYCHOLOGY AND EDUCATION, 57(9), 4904-4913.

Hidayat, I., Ismail, T., Taqi, M., & Yulianto, A. S. (2022). Investigating In Disclosure Of Carbon Emissions: Influencing The Elements Using Panel Data. Jurnal Reviu Akuntansi dan Keuangan, 12(3), 721-732.

Immawati, S. A., & Rauf, A. (2020, March). Building satisfaction and loyalty of student users ojek online through the use of it and quality of service in tangerang city. In Journal of Physics: Conference Series (Vol. 1477, No. 7, p. 072004). IOP Publishing.

Joko Supono, Ngadino Surip, Ahmad Hidayat Sutawidjaya, Lenny Christina Nawangsari. (2020). Model of Commitment for Sustainability Indonesian SME’s Performance: A Literature Review. International Journal of Advanced Science and Technology, 29(05), 8772-8784. Retrieved from http://sersc.org/journals/index.php/IJAST/article/view/18715

Muharam, H., Chaniago, H., Endraria, E., & Harun, A. B. (2021). E-service quality, customer trust and satisfaction: market place consumer loyalty analysis. Jurnal Minds: Manajemen Ide dan Inspirasi, 8(2), 237-254.

Ong, F., Purwanto, A., Supono, J., Hasna, S., Novitasari, D., & Asbari, M. (2020). Does Quality Management System ISO 9001: 2015 Influence Company Performance? Anwers from Indonesian Tourism Industries. Test Engineering & Management, 83, 24808-24817.

Purwanto, A. (2020). Develop risk and assessment procedure for anticipating COVID-19 in food industries. Journal of Critical Reviews.

Purwanto, A. (2020). Develop risk and assessment procedure for anticipating COVID-19 in food industries. Journal of Critical Reviews.

Purwanto, A. (2020). Effect of compensation and organization commitment on tournover intention with work satisfaction as intervening variable in indonesian industries. Sys Rev Pharm, 11(9), 287-298.

Purwanto, A. (2020). The Relationship of Transformational Leadership, Organizational Justice and Organizational Commitment: a Mediation Effect of Job Satisfaction. Journal of Critical Reviews.

Riyadi, S. (2021). Effect of E-Marketing and E-CRM on E-Loyalty: An Empirical Study on Indonesian Manufactures. Turkish Journal of Physiotherapy and Rehabilitation, 32(3), 5290-5297.

Setyaningrum, R. P., Kholid, M. N., & Susilo, P. (2023). Sustainable SMEs Performance and Green Competitive Advantage: The Role of Green Creativity, Business Independence and Green IT Empowerment. Sustainability, 15(15), 12096.

Subargus, A., Wening, N., Supono, J., & Purwanto, A. (2021). Coping Mechanism of Employee with Anxiety Levels in the COVID-19 Pandemic in Yogyakarta. Turkish Journal of Physiotherapy and Rehabilitation.

Suharti, E., & Ardiansyah, T. E. (2020). Fintech Implementation On The Financial Performance Of Rural Credit Banks. Jurnal Akuntansi, 24(2), 234-249.

Sukirwan, S., Muhtadi, D., Saleh, H., & Warsito, W. (2020). PROFILE OF STUDENTS'JUSTIFICATIONS OF MATHEMATICAL ARGUMENTATION. Infinity Journal, 9(2), 197-212.

Surip, N., Sutawijaya, A. H., Nawangsari, L. C., & Supono, J. (2021). Effect of Organizational Commitmenton the Sustainability Firm Performance of Indonesian SMEs. PSYCHOLOGY AND EDUCATION, 58(2), 6978-6991.

Wamiliana, W., Usman, M., Warsito, W., Warsono, W., & Daoud, J. I. (2020). USING MODIFICATION OF PRIM’S ALGORITHM AND GNU OCTAVE AND TO SOLVE THE MULTIPERIODS INSTALLATION PROBLEM. IIUM Engineering Journal, 21(1), 100-112.

Wulandari, I., & Rauf, A. (2022). Analysis of Social Media Marketing and Product Review on the Marketplace Shopee on Purchase Decisions. Review of Integrative Business and Economics Research, 11, 274-284.

Zatira, D., & Suharti, E. (2022). Determinant Of Corporate Social Responsibility And Its Implication Of Financial Performance. Jurnal Akuntansi, 26(2), 342-357.




DOI: http://dx.doi.org/10.31000/combis.v4i2.8325

Article Metrics

Abstract - 394 PDF - 632

DOI (PDF): http://dx.doi.org/10.31000/combis.v4i2.8325.g4154

Refbacks

  • There are currently no refbacks.



This journal has been indexed in:


googleGarudacrossrefdimention

Tools


        

Office:
Editor of Jurnal Comparative; Ekonomi dan Bisnis UMT, Building F, 3rd Floor, Faculty of Economics and Business, Universitiy Of Muhammadiyah Tangerang
Jl. Perintis Kemerdekaan I No.33, RT.007/RW.003, Babakan, Cikokol, Kec. Tangerang, Kota Tangerang, Banten 15118

Wa: 08567312111 (Galuh), 085716034977 (Eky)
Email: dynamic@gmail.com 

Jurnal Comparative: Ekonomi dan Bisnis © 2021 is licensed under CC BY-SA 4.0