Pengaruh Kepemilikan Institusional, Dewan Komisaris Independen dan Komite Audit Terhadap Penghindaran Pajak (Tax Avoidance) pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016

Noor Mita Dewi(1*)


(1) Universitas Muhammadiyah Semarang
(*) Corresponding Author

Abstract


This study aims to predict empirical evidence regarding the effect of institutional ownership, independent boards and audit committees partially or simultaneously on tax avoidance in banking companies listed on the Indonesia Stock Exchange for the period 2012 - 2016. Based on this, this study takes the title " The Influence of Institutional Ownership, the Independent Board of Commissioners and the Audit Committee on Tax Avoidance in Banking Companies listed on the Indonesia Stock Exchange for the Period 2012 - 2016 ". The selected population of all banking companies listed on the Indonesia Stock Exchange for the period 2012 - 2016. The sampling method used in this study is the cluster sampling method, which is a form of purposive sampling by taking a predetermined sample based on the aims and objectives of the study, which obtained 115 samples from banking companies. The data used are secondary data with linear regression data analysis. Based on the research results, it is known that institutional ownership has a positive and significant effect on tax avoidance in banking companies listed on the Indonesia Stock Exchange for the period 2012 - 2016 so that the hypothesis is accepted. The independent board of commissioners has a positive and significant effect on tax avoidance in banking companies listed on the Indonesia Stock Exchange for the period 2012 - 2016 so that the hypothesis is accepted. The audit committee has no significant effect on tax avoidance in banking companies listed on the Indonesia Stock Exchange for the period 2012 - 2016, so the hypothesis is rejected. Institutional ownership, independent board of commissioners and audit committee have a positive and significant effect on tax avoidance in banking companies listed on the Indonesia Stock Exchange for the period 2012 - 2016 so that the hypothesis is accepted.


Keywords


kepemilikan institusional, dewan komisaris independen, komite audit dan tax avoidance

Full Text:

PDF

References


Ardyansah, Danis dan Zulaikha. 2014. Pengaruh Size, Leverage, Profitabilitas, Capital Intensity Ratio dan Komisaris Independen terhadap Effective Tax Rate (ETR). Diponegoro Journal of Accounting. Vol.3, No.2, hlm 1-9.

Cahyono, Deddy Dyas, Andini, Rita dan Raharjo, Kharis 2016, Pengaruh Komite Audit, Kepemilikan Institusional, Dewan Komisaris, Ukuran Perusahaan (Size), Leverage (DER) dan Profitabilitas (ROA) Terhadap Tindakan Penghindaran Pajak (Tax Avoidance) Pada Perusahaan Perbankan Yang Listing BEI Periode Tahun 2011 – 2013, Journal of Accounting, Volume 2 No.2 Maret 2016

Damayanti dan Susanto, 2015, Perpajakan Indonesia Mekanisme dan Perhitungan. Yogyakarta: ANDI

Damayanti, Fitri dan Susanto, Tridahus 2015, Pengaruh Komite Audit, Kualitas Audit, Kepemilikan Institusional, Risiko Perusahaan Dan Return on Assets Terhadap Tax Avoidance. Jurnal Bisnis dan Manajemen Vol. 5, No. 2, Oktober 2015

Dewi, Ni Nyoman Kristiana dan Jati, I Ketut, 2014. “Pengaruh Karakter Eksekutif, Karakteristik Perusahaan, dan Dimensi Tata Kelola Perusahaan yang baik pada Tax Avoidance di Bursa Efek Indonesia”. E-Jurnal Akuntansi Universitas Udayana

Fadhilah, Rahmi. 2014. “Pengaruh Corporate Governance terhadap Tax Avoidance”. Respository Universitas Negeri Padang.

Faisal, 2012, Analisis Agency Cost, StrukturKepemilikan Dan Mekanisme Corporate Governance”. SimposiumNasionalAkuntansi Indonesia. (7). hal. 197-208

Fazlzadeh et al., 2011. Tax Havens, Tax Avoidance, And Corporate Social Responsibility. Boston University Law Review. Vol. 94: 337.

Ghozali, Imam, 2013, Aplikasi Analisis Multivariate dengan Program SPSS, Undip, Semarang

Hardiningsih, Pancawati, 2010, “Pengaruh Independensi, Corporate Governance, dan Kualitas Audit terhadap Integritas Laporan Keuangan”. Kajian Akuntansi, Februari 2010, hal:61-67

Hanum dan Zulaikha, 2013. Pengaruh Karakteristik Corporate Governance terhadap Effective Tax Rate. Diponegoro Journal of Accounting,Vol 2, No. 2.

Ikatan Akuntansi Indonesia, 2009, Standar Akuntansi Keuangan

Jaya, Tresno Eko, dkk. 2014. “Corporate Governance, Konsevatisme Akuntansi, dan Tax Avoidance”. Prosising Simposium Nasional Perpajakan 4.

Khurana, I, K dan W, J, Moser.2009.”Institutional Ownership and Tax Aggressiveness”. www.ssrn.com.

Ngadiman dan Puspitasari, Christiany. 2014. Pengaruh Leverage, Kepemilikan Institusional, dan Ukuran Perusahaan terhadap Penghindaran Pajak (Tax Avoidance). Jurnal Akuntansi Volume XVIII, No. 03, September 2014: 408- 421.

Pohan, Hotman T. 2013. Analisis pengaruh kepemilikan Institusi, Rasio Tobin Q, Akrual Pilihan, Tarif Efektif Pajak, dan Biaya Pajak Ditunda terhadap Penghindaran Pajak pada Perusahaan Publik. Jurnal Informasi, Perpajakan, Akuntansi dan Keuangan Publik. (4). hal. 113-135.

Puspitasari, F. dan Ernawati, E. 2010. Pengaruh Mekanisme Corporate Governance terhadap Kinerja Keuangan Badan Usaha. Jurnal Manajemen Teori dan Terapan, Tahun 3, No. 2

Putranti, Anissa Setiawati dan Yulita Setiawanta, 2015, Pengaruh Kepemilikan Institusional, Struktur Dewan Komisaris, Kualitas Audit Dan Komite Audit Terhadap Tax Avoidance, Jurnal Akuntansi Universitas Dian Nuswantoro

Rusydy, Khoiru dan Martani, Dwi. 2013. Pengaruh struktur kepemilikan terhadap aggressive tax avoidance. SNA 17 Mataram, Lombok. Universitas Mataram.

Sarra, Hustna Dara, 2017, Pengaruh Konservatisme Akuntansi, Komite Audit Dan Dewan Komisaris Independen Terhadap Penghindaran Pajak (Studi Empiris Pada Industri Kimia dan Logam di Bursa Efek Indonesia Periode 2010-2014), Competitive, Vol. 1 No. 1, Januari – Juni 2017

Sugiyono, 2010. Metode penelitian manajemen. Yogyakarta: Alfabeta.

Supomo, Bambang dan Nur Indriantoro, 2012, Metodologi Penelitian Bisnis Untuk Akuntansi dan Manajemen, Edisi Pertama BPFE, Yogyakarta.

Undang-Undang No.28 Tahun 2007 tentang Ketentuan Umum dan Tata Cara Perpajakan

Wijayani, Dianing Ratna, 2016, Pengaruh Profitabilitas, Kepemilikan Keluarga, Corporate Governance Dan Kepemilikan Institusional Terhadap Penghindaraan Pajak Di Indonesia (Studi Empiris Perusahaan Manufaktur yang Terdaftar di BEI tahun 2012-2014), Jurnal Dinamika Dan Bisnis, Volume 13 No. 20 Oktober 2016

Zulaikha, dan Permana, Ahmad R. Dwi. 2015. Pengaruh Corporate Goverance terhadap Penghindaran Pajak. Diponegoro Journal Of Accounting vol.4 no.4 hal. 1-11 ISSN: 2355


Article Metrics

Abstract view : 9243 times
PDF - 22 times

DOI: https://doi.org/10.26714/mki.9.1.2019.40-51

Refbacks

  • There are currently no refbacks.


 -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang 
ISSN 2087-2836 (print) | ISSN 2580-9482 (online)
Organized by Department of Accounting, Faculty of Economic and Business, Universitas Muhammadiyah Semarang, Semarang, Indonesia
Published by Program Studi Akuntansi Universitas Muhammadiyah Semarang
W : https://jurnal.unimus.ac.id/index.php/MAX
E : maksimum@unimus.ac.id, nurcahyo@unimus.ac.id

Maksimum: Media Akuntansi Universitas Muhammadiyah Semarang is licensed under a Creative Commons Attribution Attribution-NonCommercial-NoDerivatives 4.0 International License.