ANALISIS PENGARUH KOMPENSASI EKSEKUTIF, LATAR BELAKANG KEAHLIAN KOMITE AUDIT, KOMISARIS INDEPENDEN, STRUKTUR KEPEMILIKAN SAHAM TERHADAP PENGHINDARAN PAJAK PERUSAHAAN DENGAN VARIABEL KONTROL UKURAN DAN KINERJA PERUSAHAAN

Mario Tanzil, M.F. Arrozi

Abstract


Abstract

This study aims to analyze the effect of board compensation, financial sophistication for audit committee, independence board of commisioner, majority shareholding, public shareholding, and board shareholding to tax avoidance measured by cash effective tax rate minus effective tax rate. Independent variables used in this study is total compensation that earned by board of directors and board of commissioners, financial sophistication for audit committee, independence board of commisioner, majority shareholding structure, public shareholding structure, and board shareholding structure while the dependent variable is taxavoidance. Several prior studies have showing various results. To obtain valid results, then performed test on each variables based on the hypothesis constructed. The study population was 414 manufacturing companies that listed in Indonesia Stock Exchange during 2014-2016. The sample used were selected by purposive sampling method. After eliminating data with several criteria, 206 companies are identified as samples during observation period 2014-2016. Hypothesis testing is performed by using the Regression Analysis. The result of this study showed that board shareholding structure and companies performance are consistent with hypothesis which has positively significant effect on tax avoidance. In the other hand, board compensation, financial sophistication for audit committee, independence board of commisioner, public shareholding structure and companies size are not consistent with hypothesis that has not significantly effect on tax avoidance.

 

Keywords: Compensation, financial sophistication, independence board of commisioner

 


Full Text:

PDF

References


Abdurrahman, D. S. (2008). Pengaruh Penerapan GCG Dan Struktur Kepemilikan Terhadap Kinerja Perusahaan (Studi Empiris Pada Perusahaan LQ 45 tahun 2001–2005 Di BEJ). Jurnal FE Universitas INDONUSA Esa Unggul, 13(1).

Adhikara, MFA, M Maslichah, N Diana. (2014). Qualitative characteristics of accounting information in the belief revision of the users for the securities prospects in Indonesia Stock Exchange (IDX), Journal of Economics, Business, & Accountancy Ventura 17 (1), 91-104

Adhikara MFA. (2003). Preferensi Investor terhadap Strategi Investasi di Pasar Modal, The Indonesian Journal of Accounting Research 6 (2).

Allingham, M. G., & Sandmo, A. (1972). Income Tax Evasion: A Theoretical Analysis. Journal of Public Economics I, 82, 323-338.

Annisa, N. A., & Kurniasih, L. (2012). Pengaruh Corporate Governance Terhadap Tax Avoidance. Jurnal Akuntansi Dan Auditing, Vol. 8, 95-189.

Antonia, E. (2008). ANALISIS Pengaruh Reputasi Auditor, Proporsi Dewan Komisaris Independen, Leverage, Kepemilikan Manjerial, Dan Proporsi Komite Audit Independen Terhadap Manajemen Laba. Tesis Fakultas Ekonomika Dan Bisnis Universitas Diponegoro.

Armstrong, C. S., Blouin, J. I., Jagolinzer, A. D., & Larcker, D. F. (2015). Corporate Governance, Incentives, and Tax Avoidance. Journal of Economic Literature.

Budiman, J., & Setiyono. (2012). Pengaruh Karakter Eksekutif Terhadap Penghindaran Pajak (Tax Avoidance). Tesis Universitas Gajah Mada.

Candra, A. (2012, November). Retrieved December 3, 2017,from pajak.go.id.

Desai, M. A., & Dharmapala, D. (2004). Corporate Tax Avoidance and High Power Incentives. National Bureau of Economic Research.

Fadhilah, N. (2014, Agustus). RetrievedDecember 3, 2017, from selasar.com: https://www.selasar.com/ekonomi/rapbn-2015-tak-ada-ruang-bagi-pemerintahan-baru

Fan, J. P., & Wong, T. (2000). Corporate Ownership and the Informativeness of Accounting Earnings in East Asia. Journal of Economic Literature.

Gartner, F. B. (2011). CEO After-tax Compensation Incentives and Corporate Tax Avoidance. Journal of Economic Literature.

Ghozali, I. (2006). Aplikasi Analisis Multivariate Dengan Program Ibm Spss 19. Semarang: Badan Penerbit Universitas Diponegoro.

Handayani, C. (2007). Analisis Pengaruh Proporsi Kepemilikan Saham terhadap Kebijakan Pendanaan dalam Meningkatkan Kinerja Perusahaan. Tesis Fakultas Ekonomika dan Bisnis Universitas Diponegoro.

Irawan, H. P., & Farahmita, A. (2012). Pengaruh Kompensasi Manajemen Dan Corporate Governance Terhadap Manajemen Pajak. Tesis Universitas Indonesia.

Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behaviour, Agency Cost and Ownership Structure. Journal of Financial Economics, 305-360.

Jumono, S., Abdurrahman, A., & Mala, C. M. F. (2017). Market Concentration Index and Performance: Evidence from Indonesian Banking Industry. International Journal of Economics and Financial Issues, 7(2), 249.

Karnawati, Y. (2015). Karakteristik Eksekutif, TAX Avoidance dan Nilai Perusahaan pada Perusahaan yang terdaftar di Bursa Efek Indonesia Periode 2010-2013, International Conference on Entrepreneurship, Business and Social Sciences

Kifni, M. (2011). RetrievedDecember 3, 2017, from konsultanpajaksurabaya.wordpress.com: https://konsultanpajaksurabaya.wordpress.com/2011/05/20/penggelapan/

Lanis, R., & Richardson, G. (2011). The effect of board of director composition on corporate tax aggressiveness. Journal. Account. Public Policy, 50-70.

Lanis, R., & Richardson, G. (2013). Corporate social responsibility and tax aggressiveness: a test of legitimacy theory. Accounting, Auditing & Accountability Journal, 26(1), 75-100.

Mangoting, Y. (1999). Tax Planning : Sebuah Pengantar Sebagai Alternatif Meminimalkan Pajak. Jurnal Akuntansi dan Keuangan, 43-53.

Minnick, K., & Noga, T. (2009). Do Corporate Management Characteristics influence Tax Management.

Murtanto, &Marini. (2003). Persepsi Akuntan Pria dan Akuntan Wanita serta Mahasiswa dan Mahasiswi terhadap Etika Bisnis dan Etika Profesi. Simposium Nasional Akuntansi (SNA) VI.

Puspita, S. R. (2014). Pengaruh Tata Kelola Perusahaan Terhadap Penghindaran Pajak. Skripsi Fakultas Ekonomika dan Bisnis Universitas Diponegoro.

Rego, S. O. (2002). Tax Avoidance Activities of U.S. Multinational Corporations. Dissertation University of Michigan.

Rego, S. O., & Wilson, R. (2011). Equity Risk Incentives and Corporate Tax Aggressiveness.

Reza, F. (2012). Pengaruh Dewan Komisaris dan Komite Audit Terhadap Penghindaran Pajak. Skripsi Fakultas Ekonomi Universitas Indonesia.

Robinson, J. R., Xue, Y., & Zhang, M. H. (2012). Tax Planning and Financial Expertise in The Audit Committee.

Sabli, N., & Noor, R. M. (2012). TAX PLANNING AND CORPORATE GOVERNANCE. 3rd International Conference on Business and EconomicResearch.

Singgih Santoso. (2017). Menguasai Statistik Dengan SPSS 24. Jakarta: PT. Elex Media Komputindo.

Silitonga, K. (2013, june). Retrieved December 3, 2017, from deka-cg.blogspot.com: http://deka-cg.blogspot.com/2013/06/indonesia-one-tier-atau-two-tier.html

Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: PT Alfabet.

Suliyanto. (2011). Ekonometrika Terapan: Teori dan Aplikasi Dengan SPSS. Yogyakarta: ANDI Yogyakarta.

Timothy, Y. C. (2010). Effects of corporate governance on tax aggressiveness.

Wahab, N. S., & Holland, K. (2012). Tax Planning, Corporate Governance and Equity Value. Journal of Economic Literature.

Wardhani, R. (2008). Tingkat Konservatisme Akuntansi Di Indonesia Dan Hubungannya Dengan Karakteristik Dewan Sebagai Salah Satu Mekanisme.

Zhou, Y. (2011). Ownership Structure, Board Characteristics, and Tax Avoidance.


Refbacks

  • There are currently no refbacks.


Lembaga Penerbitan Universitas Esa Unggul
Jalan Arjuna Utara No 9 Kebon Jeruk Jakarta 11510
Telp : 021 5674223 ext 266

email : [email protected]