PENGARUH PROFITABILITAS, KEPEMILIKAN KELUARGA, CORPORATE GOVERNANCE DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAAN PAJAK DI INDONESIA (Studi Empiris Perusahaan Manufaktur yang Listed di BEI tahun 2012-2014)

Dianing Ratna Wijayani

doi:10.34001/jdeb.v14i2.895

PENGARUH PROFITABILITAS, KEPEMILIKAN KELUARGA, CORPORATE GOVERNANCE DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAAN PAJAK DI INDONESIA (Studi Empiris Perusahaan Manufaktur yang Listed di BEI tahun 2012-2014)

Dianing Ratna Wijayani

Abstract

The purpose of this research was to determine the effect of profitability, family ownership, independent commissioner, institutional ownership against tax evasion (tax aovidence). The population of this research is manufacturing companies listed on the Stock Exchange in 2012-2014, the number of samples obtained by the sampling technique is purposive sampling as many as 54 companies. The type of data used is secondary data by using the method of data collection and documentation of ICMD IDX. The method of analysis in this research is multiple regression analysis.

These results indicate that the effect on the profitability of tax avoidance (tax aovidence). Family ownership does not affect the tax evasion (tax aovidence). Independent commissioner significantly negative effect on tax evasion (tax aovidence). Institutional ownership has a significant influence on tax evasion (tax aovidence).

Keywords

Profitability, Possession Family, Independent Commissioner, Institutional Ownership and Tax Aovidence

Full Text:

PDF

References

Ang Robert, 2007, Buku Pintar Pasar Modal Indonesia, Jakarta, Media Staff.

Annisa, Nuralifmida Ayu, 2012, “Pengaruh Corporate Governance Terhadaptax Avoidance” Jurnal Akuntansi dan Auditting Vol.8, No.2.

Arifin, Z. 2003, Masalah Agensi dan Mekanisme Kontrol pada Perusahaan dengan Struktur Kepemilikan Terkonsenstrasi yang Dikontrol Keluarga: Bukti dari Perusahaan Publik di Indonesia, Disertasi Program Studi Ilmu Manajemen Pascasarjana Fakultas Ekonomi, Universitas Indonesia, Depok.

Darmawan I Gede Hendy dan Sukarta, I Made, 2014 “Pengaruh Penerapan Corporate Governance, Leverage, Roa dan Size Terhadap Penghidaran Pajak” E-Jurnal Universitas Udayana, ISSN 2302-8556.

Dewi, Ni Nyoman Kristiana, 2014, “Pengaruh Karakter Eksekutif, Karakteristik Perusahaan, Dan Dimensi Tata Kelola Perusahaan Yang Baik Pada Tax Avoidance Di Bursa Efek Indonesia,. Jurnal Akuntansi Universitas Udayana. Bali.

Dyreng, Scott D., Michelle Hanlon, Edward L. Maydew, 2010, The Effect of Executives on Corporate Tax Avoidance, The Accounting Review, Vol.85, Juni 2010, 1163-1189.

Frank, M., Lynch, L., dan Rego, S., 2009, Tax reporting aggressiveness and its relation to aggressive financial reporting, The Accounting Review, 84, 467-496.

Ghozali, Iman, 2013, Aplikasi Analisis Multivariate dengan Program SPSS, Edisi Kelima, Badan Penerbit Universitas Diponegoro.

Hanafi, Umi, 2014, “Analisis Pengaruh Kompensasi Eksekutif, Kepemilikan Saham Eksekutif Dan Preferensi Risiko Eksekutif Terhadap Penghindaran Pajak Perusahaan”. Diponegoro Journal Of Accounting, Vol.3, No.2, 1-11.

Hidayanti, Alfiyani Nur, 2013, “Pengaruh Antara Kepemilikan Keluarga Dan Corporate Governance Terhadap Tindakan Pajak Agresif”, Diponegoro Journal Of Accounting, Vol.2, No.2, 1-12.

Husnan, Suad, 2010, Dasar-dasar Teori Portofolio dan Analisis Sekuritas (Fundamental Of Finansial Management), Edisi 3, UPP-AMP YKP, Yogyakarta.

Imanta Dea dan Satwiko Rutji, 2011, Faktor-Faktor Yang Mempengaruhi Kepemilikan Manajerial, Jurnal Jurnal Bisnis dan Akuntansi, Vol.13 No.1, April 2011.

Indriantoro, Nur dan Supomo, Bambang, 2002, Metodelogi Penelitian, BPFE, Yogyakarta.

Maharani, Gusti, I dan Suardana, Ketut Alit, 2010, Karakteristik Perusahaan, Corporate Governance dan Tindakan Pajak Agresif, SNA XIII, Purwokerto.

Mayasari, Gusti. 2014, Pengaruh Corporate Governance, Profitabilitas dan Karakteristik Eksekutif Terhadap Tax Avoidance Perusahaan Manufaktur, E-Jurnal Universitas Udayana, ISSN 2302-8556.

Pohan, Hotman T., 2009, “Analisis Pengaruh Kepemilikan Institusi, Rasio Tobin Q, Akrual Pilihan, Tarif Efektif Pajak, Dan Biaya Pajak Ditunda Terhada Penghindaran Pajak Pada Perusahaan Publik”. Jurnal Informasi, Perpajakan, Akuntansi Dan Keuangan Publik, Vol.4, No.2, 113-135.

Prakosa, Kesit Bambang, 2014, “Pengaruh Profitabilitas, Kepemilikan Keluarga dan Corporate Governance Terhadap Penghindaran Pajak Di Indonesia”.

Riyanto, Bambang, 2010, Dasar-Dasar Pembelanjaan Perusahaan, BPFE, Yogyakarta.

Sari, D.K., dan Martani, D., 2010, “Ownership Characteristics, Corporate Governance and Tax Aggressiveness”, The 3rd International Accounting Confer- ence & The 2nd Doctoral Colloquium. Bali.

Tommy Kurniasih, Maria M., Ratna Sari, 2013, Pengaruh Return Turn On Asset (ROA), Laverage, Coorporate Governance, Ukuran Perusahaan dan Kompensasi rugi Fiskal Pada Tax Avoidance, Buletin Studi Ekonomi, Vol.18, No.1, Februari 2013.

DOI: https://doi.org/10.34001/jdeb.v14i2.895