Determinan Tax Avoidance dengan Moderasi Dewan Komisaris Independen
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Published
Aug 20, 2024
Abstract
Tax avoidance, meminimalisir beban pajak secara legal tanpa melanggar peraturan perpajakan dan hukum berlaku serta merupakan salah satu stategi pengolaan pajak. Self assessement system yang berjalan di Indonesia membuka peluang terjadinya tax avoidance. Wajib pajak difasilitasi sistem ini untuk menaksir serta melaporkan besaran kewajiban pajak secara mandiri. Penelitian bertujuan untuk membuktikan dan mengkaji pengaruh thin capitalization, sales growth, capital intensity, dan dewan komisaris independen pada tax avoidance. Populasi yang digunakan dalam riset ialah industri batu bara tercatat di Bursa Efek Indonesia (BEI) periode 2015-2022. Dengan metode purposive sampling, diperoleh sampel sejumlah 186 data. Analisis data yang diterapkan yakni regresi data panel. Dari riset diperoleh hasil thin capitalization berdampak negatif terhadap praktik tax avoidance. Sales growth dan dewan komisaris independen tidak dapat mempengaruhi tax avoidance, sedangkan capital intensity berpengaruh positif pada tax avoidance. Dewan komisaris independen tidak bisa memoderasi pengaruh thin capitalization, sales growth, serta capital intensity pada tax avoidance.
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How to Cite
Sailarizka Nukman, R., Kusbandiyah, A., Pandansari, T. and Hartikasari, A. I. (2024) “Determinan Tax Avoidance dengan Moderasi Dewan Komisaris Independen”, Ranah Research : Journal of Multidisciplinary Research and Development, 6(5), pp. 2145-2159. doi: 10.38035/rrj.v6i5.1046.
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Diamastuti, E. (2016). Ke (Tidak) Patuhan Wajib Pajak: Potret Self Assessment System. Ekuitas: Jurnal Ekonomi Dan Keuangan, 20(3), 280–403. https://doi.org/https://doi.org/10.24034/j25485024.y2016.v20.i3.52
Doho, S. Z., & Santoso, E. B. (2020). PENGARUH KARAKTERISTIK CEO, KOMISARIS INDEPENDEN, DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK. Media Akuntansi Dan Perpajakan Indonesia, 1(2), 169–184.
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Fasita, E., Firmansyah, A., & Irawan, F. (2022). Transfer Pricing Aggressiveness, Thin Capitalization, Political Connection, Tax Avoidance: Does Corporate Governance Have A Role in Indonesia? JURNAL Riset Akuntansi Dan Keuangan Indonesia, 7(1), 63–93. http://journals.ums.ac.id/index.php/reaksi/index
Fauzan, Wardan, D. A., & Nurharjanti, N. N. (2019). The Effect of Audit Committee, Leverage, Return on Assets, Company Size, and Sales Growth on Tax Avoidance. JURNAL Riset Akuntansi Dan Keuangan Indonesia, 4(3), 171–185. http://journals.ums.ac.id/index.php/reaksi/index
Hasna, F., Zulaihati, S., & Sumiati, A. (2023). Nexus Synergy: A Business Perspective The Effect of Capital Intensity Ratio and Sales Growth to Tax Avoidance with Independent Commissioners as Moderating Variable (Empirical Study on Consumer Goods Industry Companies on the Indonesia Stock Exchange in 2021-2022). Nexus Synergy: A Business Perspective, 2023(1), 72–83. http://firstcierapublisher.com
Indrastuti, T. D., & Apriliawati, Y. (2023). The Impact of Transfer Pricing, Thin Capitalization, and Firm Size on Tax Avoidance with Multinational Enterprise as a Moderating Variable. Indonesian Journal of Economics and Management, 4(1), 39–61. https://doi.org/10.35313/ijem.v4i1.5612
Istiqfarosita, M., & Abdani, F. (2022). Political Connections and Thin Capitalization on Tax Avoidance During The Covid-19 Pandemic. E-Jurnal Akuntansi Universitas Udayana, 32(5), 1238–1248. https://doi.org/10.24843/EJA.2022.v
Jensen, M. C., & Meckling, W. H. (1976). Theory of The Firm: Managerial Behavior, Agency Cost and Ownership Structure. Journal of Financial Economics, 3, 305–360.
Kalbuana, N., Solihin, Saptono, Yohana, & Yanti, D. R. (2020). The Influence of Capital Intensity, Firm Size, and Leverage on Tax Avoidance of Companies Registered in Jakarta Islamic Index (JII) Period 2015-2019. Business and Accounting Research (IJEBAR) , 4(3), 272–278.
Khuong, N. V., Liem, N. T., Thu, P. A., & Khanh, T. H. T. (2020). Does corporate tax avoidance explain firm performance? Evidence from an emerging economy. Cogent Business and Management, 7(1), 1–17. https://doi.org/10.1080/23311975.2020.1780101
Kusbandiyah, A., Fakhruddin, I., Pratama, B., & Setyono, D. (2022, September 13). Differences In Tax Avoidance Behavior Before And During Covid 19 In Non Cyclical Customer Companies On The Indonesia Stock Exchange. Proceedings of the 3rd International Conference of Business, Accounting, and Economics. https://doi.org/10.4108/eai.10-8-2022.2320795
Lucky, G. O., & Murtanto. (2022). Pengaruh Thin Capitalization dan Capital Intesity dengan Kepemilikan Institusionalsebagai Variabel Moderating Terhadap Tax Avoidance. COMSERVA Jurnal Penelitian Dan Pengabdian Masyarakat, 2(4), 950–965. https://doi.org/10.36418/comserva.v2i4.355
Lungu, C., Burcă, V., Bunget, O. C., & Dumitrescu, A. C. (2023). The Association between Audit Quality and Corporate Tax Avoidance. A Bibliometric Review of Literature and Early Evidence on the European Union, from the Perspective of Tax-Related Key Audit Matters Disclosure. In Journal of Risk and Financial Management (Vol. 16, Issue 8, pp. 1–14). Multidisciplinary Digital Publishing Institute (MDPI). https://doi.org/10.3390/jrfm16080345
Marfiana, A., & Putra, Y. P. M. (2021). The Effect of Employee Benefit Liabilities, Sales Growth, Capital Intensity, and Earning Management on Tax Avoidance. Jurnal Manajemen STIE Muhammadiyah Palopo, 7(1), 16–30.
Marlinda, D. E., Titisari, K. H., & Masitoh, E. (2020). Pengaruh Gcg, Profitabilitas, Capital Intensity, dan Ukuran Perusahaan terhadap Tax Avoidance. Ekonomis: Journal of Economics and Business, 4(1), 39. https://doi.org/10.33087/ekonomis.v4i1.86
Masrurroch, L. R., Nurlaela, S., & Fajri, R. N. (2021). Pengaruh profitabilitas, komisaris independen, leverage, ukuran perusahaan dan intensitas modal terhadap tax avoidance. INOVASI: Jurnal Keuangan, Ekonomi, Dan Manajemen, 17(1), 82–93. http://journal.feb.unmul.ac.id/index.php/INOVASI
Nadhifah, M., & Arif, A. (2020). Transfer Pricing, Thin Capitalization, Financial Distress, Earning Management, dan Capital Intensity terhadap Tax Avoidance Dimoderasi oleh Sales Growth. Jurnal Magister Akuntansi Trisakti, 7(2), 145–170. https://doi.org/10.25105/jmat.v7il.6311
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