PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, CAPITAL INTENSITY DAN CORPORATE RISKTERHADAP TAX AVOIDANCE (Studi pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2013-2016)
DOI:
https://doi.org/10.31000/jmb.v7i1.1568Abstract
Things that need to be done in order to prove independentcommissioners, audit committee, capital intensity and corporate risk on
tax avoidance in companies engaged in Indonesia Stock Exchange
(IDX). In this study, tax avoidance uses the Cash Effective Tax Rate
(CETR) proxy. The research period is 4 years, ie during 2013-2016. The
study population covers all manufacturing companies of the industrial
sector of goods in the period 2013-2016ALAH 148 companies. The
sampling technique used purposive sampling technique. Based on the
criteria set in the sample of 84 corporate data. Types of data which are
secondary data obtained from the Indonesia Stock Exchange website.
The process of data analysis that is panel analysis of regression data.
The results showed that independent commissioners and capital intensity
did not have a significant effect, while audit committee and corporate
risk had a significant effect on tax evasion.
References
Agoes, Sukrisno dan I Cenik Ardana. 2014.
Etika Bisnis Dan Profesi Tantangan.
Membangun Manusia Seutuhnya.
Jakarta: Penerbit Salemba Empat.
Asri, Ida Ayu Trisna Yudi dan Suardana, Ketut
Ali. Pengaruh Proporsi Komisaris
Independen, Komite Audit,
Preferensi Risiko Eksekutif dan
Ukuran Perusahaan terhadap
Penghindaran Pajak. E-Jurnal
Akuntansi Universitas Udayana. Vol.16,
No. 1, Hal. 72-100 ISSN: 2302-8556,
Basuki, Agus Tri dan Prawoto, Nano. 2016.
Analsis Regresi Dalam Penelitian
Ekono dan Bisnis : Dilengkapi
Aplikasi SPSS dan Eviews.Jakarta:
Rajawali.
Budiman, Judi dan Setiyono. Pengaruh
Karakter Eksekutif terhadap
Penghindaran Pajak (Tax
Avoidance). Jurnal. Universitas Islam
Sultan Agung, 2012.
Carolina, Verani., Natalia, Maria dan Debbianita.
Karakteristik Eksekutif Terhadap
Tax Avoidance Dengan Leverage
Sebagai Variabel Intervening. Jurnal
Keuangan dan Perbankan, Vol. 18, No. 3
:409-419, 2014.
Dewinta, Ida Ayu Rosa dan Putu Ery Setiawan.
Pengaruh Ukuran Perusahaan,
Umur Perusahaan, Profitabilitas,
Leverage dan Pertumbuhan
Penjualan terhadap Tax Avoidance.
E-Jurnal Akuntansi Universitas Udayana.
Vol. 14, No. 3, Hal. 1584-1613 ISSN:
-8556, 2016.
Dharma, I Made Surya dan Ardiana, Putu Agus.
Pengaruh Leverage, Intensitas Aset
tetap, Ukuran Perusahaan, dan
Koneksi Politik Terhadap Tax
Avoidance. E-Jurnal Akuntansi
Universitas Udayana, Vol.15.1: 584-613
ISSN: 2302-8556, 2016.
Diantari, Putu Rista dan Ulupui, IGK Agung.
Pengaruh Komite Audit, Proporsi
Komisaris Independen, dan Proporsi
Kepemilikan Institusional Terhadap
Tax Avoidance. E-Jurnal Akuntasi
Universitas Udayana, Vol.16.1: 702-732
ISSN: 2302-8556, 2016.
Eksandy, Arry. Pengaruh Komissaris
Independen, Komite Audit dan
Kualitas Audit Terhadap
Penghindaran Pajak (Tax
Avoidance) (Studi Empiris Pada
Sektor Industri Barang Konsumsi
yang Terdaftar di Bursa Efek
Indonesia Periode 2010-2014). Jurnal
Competitive Fakultas Ekonomi dan Bisnis
Universitas Muhammadiyah Tangerang,
Vol. 1 No. 1, 2017.
Ghozali, Imam. 2013. Aplikasi Analisis
Multivariate dengan Program IBM
SPSS 21 Update PLS Regresi.Edisi
Ketujuh Semarang: Badan Penerbit
Universitas Diponegoro.
Marfirah, Dina dan Syam BZ, Fazli. Pengaruh
Corporate Governance dan
Leverage Terhadap Tax Avoidance
Pada Perusahaan Manufaktur yang
Terdaftar di Bursa Efek Indonesia
(BEI) tahun 2011-2015. Jurnal Ilmiah
Mahasiswa Ekonomi Akuntansi (JIMEKA)
Vol. 1, No. 2 : 91-102, 2016.
Putra, I Gst Ln Ngr Dwi Cahyadi dan
Merkusiwati, Ni Ketut Lely Aryani.
Pengaruh Komisaris Independen,
Leverage, Size dan Capital Intensity
Ratio Pada Tax Avoidance. E-Jurnal
Akuntansi Universitas Udayana Vol.17.1 :
-714 ISSN: 2302-8556, 2016.
Siregar, Rifka dan Widyawati, Dini. Pengaruh
Karakteristik Perusahaan Terhadap
Penghindaran Pajak Pada
Perusahaan Manufaktur Di BEI.
Jurnal Ilmu dan Riset Akuntansi, Vol.5.2
ISSN: 2460-0585, 2016.
Sugiyono. 2013. Metode Penelitian
Kombinasi (Mixed Methods), Cetakan
Ketiga, Bandung : ALFABETA.
Suandy, Erly. 2014. Perencanaan Pajak, Edisi
Kelima Jakarta Selatan: Salemba Empat.
Swingly, Calvin dan Sukartha, I Made.
Pengaruh Karakter Eksekutif,
Komite Audit, Ukuran Perusahaan,
Leverage dan Sales Growth Pada
Tax Avoidance. ISSN: 2302-8556, EJurnal
Akuntansi Universitas Udayana,
Vol.10.1: 47-62, 2015.
Thaharah, Nina. Pengaruh Mekanisme
Corporate Governance dan Kinerja
Keuangan Terhadap Nilai
Perusahaan LQ 45. Jurnal Ilmu dan
Riset Akuntansi : Volume 5, Nomor 2
ISSN : 2460-0585, 2016.
Undang Undang Pajak Lengkap. 2015.Jakarta
:Mitra Wacana Media.
Winarno, Wing Wahyu. 2015. Analisis
Ekonometrika dan Statistika dengan
EViews,Edisi Keempat. Yogyakarta: UPP
STIM YKPN.
Winarno, Wing Wahyu. 2017. Analisis
Ekonometrika dan Statistika dengan
EViews,Edisi Kelima. Yogyakarta: UPP
STIM YKPN.
Winata, F. Pengaruh corporate governance
terhadap tax avoidance pada
perusahaan yang terdaftar di Bursa
Efek Indonesia tahun 2013. Tax &
Accounting Review 4 (1): 1-11, 2014.
www.idx.co.id. Diakses pada tanggal 1 April
www.nasional.kompas.com/read/2014/06/13/11
/www.kontan.co.id. Diakses pada
tanggal 22 Mei 2017.
www.ojk.go.id. Diakses pada tanggal 22 Mei
www.staff.blog.ui.ac.id/martani/files/2011/04/ED
_PSAK_1_2013-2013-JULI-23.pdf.diakses
tanggal 26 Juni 2017.
Downloads
Published
Issue
Section
License
The Authors submitting a manuscript do so on the understanding that if accepted for publication, the copyright of the article shall be assigned to Indonesian Journal of Law and Policy Studies, Post Graduate in Law Universitas Muhammadiyah Tangerang, Indonesia as the publisher of the journal.
Jurnal Manajemen & Bisnis (JMB) right of first publication with the work simultaneously licensed under  Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA 4.0) that allows others to share (copy and redistribute the material in any medium or format) and adapt (remix, transform, and build upon the material) the work for any purpose, even commercially with an acknowledgment of the work's authorship and initial publication in Jurnal Manajemen & Bisnis (JMB). 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 Jurnal Manajemen & Bisnis (JMB). 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 (See The Effect of Open Access).