The Effect Of Good Corporate Governance, Leverage, And Company Size On Tax Avoidance
Abstract
This study aims to examine the effect of institutional ownership, independent board of commissioners, audit committee, leverage, and company size on tax avoidance. The population used in this researcher is property and real estate companies on the Indonesia Stock Exchange for the 2018-2021 period. The sample in this study was 44 companies using purposive sampling. The data analysis method in this study used multiple linear regression analysis using SPSS Version 26. The results showed that institutional ownership had a significant positive effect on tax avoidance, the independent board of commissioners had a significant negative effect on tax avoidance, the audit committee had a significant negative effect on tax avoidance, leverage had a significant positive effect on tax avoidance, and the size of the company had a significant negative effect on tax avoidance.tax avoidance.
Keywords: Institutional Ownership, Independent Board of Commissioners, Audit Committee, Leverage and Company Size
References
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Permata, A. D., Nurlaela, S., &; Masitoh, E. (2018). The Effect of Size, Age, Profitability, Leverage and Sales Growth on Tax Avoidance. Journal of Accounting and Taxation, 19(1), 10. https://doi.org/10.29040/jap.v19i1.171
Puspita, D., &; Febrianti, M. (2017). Factors affecting tax avoidance in manufacturing companies on the Indonesia stock exchange. Journal of Business and Accounting, 19(1), 38–46. https://doi.org/10.34208/jba.v19i1.63
Rachman, T. (2018). The effect of the quality of productive assets and good government governance on profit growth. Islamic University of Indonesia, Yogyakarta, 1976, 10–28.
Reza, F. (2012). The Influence of the Board of Commissioners and Audit Committee on Tax Avoidance. In Scientific Thesis, University of Indonesia.
Ridho, M. (2016). The Effect of Company Size, Leverage, Profitability, and Sales Growth on Tax Avoidance in Manufacturing Companies on the Indonesia Stock Exchange (IDX) in 2010-2014. Syarif Hidayatullah State Islamic University, Jakarta.
Sari, G. M. (2014). The effect of corporate governance, company size, fiscal compensation and ownership structure on tax avoidance. Padang State University, 85(1), 2071–2079.
Setianingsih, D. P. (2021). The Effect of Profitability, Company Size, and Corporate Governance on Tax Avoidance (Case Study of Companies Listed in the Jakarta Islamic Index 2015-2020). Walisongo State Islamic University, Semarang.
Setiyani, K. (2019). The Effect of Corporate Governance, Profitability, Company Size, and Leverage on Tax Avoidace. Islamic University of Indonesia, Yogyakarta.
Sujoko. (2007). The Effect of Ownership Structure, Diversification Strategy, on Company Value (Empirical Study on Manufacturing and Non-Manufacturing Companies on the Jakarta Stock Exchange). Equity, University of August 17, 1945, Surabaya, 11(55), 236–254. https://ejournal.stiesia.ac.id/ekuitas/article/view/317/298
Wardhani, S. R., &; Cahyonowati, N. (2011). Disclosure of Social Responsibility and Characteristics of Corporate Governance in the Financial Sector. Journal of Human Development, Diponegoro University, Semarang, 7, 182–202.
Wijayanti, Y. C., &; Merkusiwati, N. K. L. A. (2017). The effect of proportion of independent commissioners, institutional ownership, leverage, and company size on tax avoidance. E-Journal of Accounting Udayana University, 20(1), 699–728.
Yogamahi, G. F. P. (2020). The influence of the audit committee, managerial ownership, institutional ownership, independent commissioner, and implementation of good corporate governance on company performance. Yogyakarta. https://repo.unikadelasalle.ac.id/1790/
John, & Sherly, F. (2022). The effect of profitability, leverage, audit quality, and other factors on tax avoidance. E-Journal of Accounting Tsm, Trisakti School Of Management, 2(2), 543–558. http://jurnaltsm.id/index.php/EJATSM
Damayanty, P.-, Prihanto, H., &; Fairuzzaman, F. (2021). The effect of good corporate governance, public shareholding and profitability on the level of corporate social responsibility disclosure. Journal of Development Economics STIE Muhammadiyah Palopo, 7(2), 1. https://doi.org/10.35906/jep.v7i2.862
Damayanty, P., Djadang, S., & Mulyadi. (2020). Analysis on the Role of Corporate Social Responsibility on Company Fundamental Factor Toward Stock Return (Study on Retail Industry Registered in Indonesia Stock Exchange. International Journal of Business, Economics and Law, 22(1), 1. www.globalreporting.org
Damayanty, P., Hasibuan, A. N., &; Sari, M. E. (2022). The effect of profitability, liquidity and company age on going concern audit opinions. Scientific Journal of Edunomika, 6(2), 31–40. https://doi.org/10.29040/jie.v6i2.5201
Damayanty, P., & Putri, T. (2021). The Effect of Corporate Governance on Tax Avoidance by Company Size as The Moderating Variable. IBI Kosgoro 1957. https://doi.org/10.4108/eai.14-9-2020.2304404
Darmawan, I. G. H., & Sukartha, I. M. (2014). The Effect of Corporate Governance, Leverage, Return On Assets, and Company Size on Tax Avoidance. Journal of Accounting Udayana University, Bali, 143–161. https://doi.org/10.26623/slsi.v18i2.2296
Devie Hariana. (2022). One of the Companies that Practices Tax Avoidance with Transfer Pricing. Kompasiana. https://www.kompasiana.com/devie1203/628da44fbb44867a55461ff2/salah-satu-perusahaan-yang-melakukan-praktik-penghindaran-pajak-tax-avoidance-dengan-transfer-pricing
Dharma, D. A., Damayanty, P., &; Djunaidy, D. (2021). Analysis of financial performance and corporate governance on profit management. Journal of Business, Logistics and Supply Chain (BLOGCHAIN), Kosgoro Institute of Business and Informatics 1957, 1(2), 60–66. https://doi.org/10.55122/blogchain.v1i2.327
Gunawan, J. (2020). The Effect of Leverage, Institutional Ownership, and Profitability on Tax Avoidance in Manufacturing Companies Listed on the IDX in the 2015-2018 Period. In MEA Scientific Journal (Management, Economics, and Accounting) ( Vol. 5, Issue 2). Tarumanagara University, Jakarta.
Irwansyah, B. (2017). The Effect of Leverage, Profitability, Company Size, and Proportion of Institutional Ownership on Tax Avoidance (Study on Manufacturing Companies Listed on the Indonesia Stock Exchange in 2013-2015). In Journal of Resource Management Economics (Vols. 19, No.1). Indonesia Banking School, Jakarta.
Jasmine, U. (2017). The effect of leverage, institutional ownership, company size, and profitability on tax avoidance. Online Journal of Students of the Faculty of Economics, University of Riau, 4(1), 1786–1800.
Koming, N., &; Ery, P. (2017). The effect of good corporate governance, company size, leverage and profitability on tax avoidance. E-Journal of Accounting, Udayana University, Bali, 2017(1), 1229–1258.
Kushariadi, B., &; Son, R. N. A. (2018). Good Corporate Governance, Leverage, Company Size and Tax Avoidance. Journal of Islamic Finance and Accounting, UIN Sunan Kalijaga Yogjakarta, 1(2), 1–18. https://doi.org/10.22515/jifa.v1i2.1401
Mita Dewi, N. (2019). The Effect of Institutional Ownership, Independent Board of Commissioners and Audit Committee on Tax Avoidance in Banking Companies Listed on the Indonesia Stock Exchange for the 2012-2016 Period. Media Accounting University of Muhammadiyah Semarang, 9(1), 40. https://doi.org/10.26714/mki.9.1.2019.40-51
Mulyani, S., Wijayanti, A., &; Masitoh, E. (2018). The Effect of Good Corporate Governance on Tax Avoidance (Mining Companies listed on the IDX). Airlangga Journal of Accounting and Business Research, 3(1), 322–340. https://doi.org/10.31093/jraba.v3i1.91
Mutia, N. (2017). The influence of corporate governance, profitability, and company size on tax avoidance in commercial banks listed on the Indonesia Stock Exchange for the period 2011-2015 [Indonesia Banking School, Jakarta]. http://repository.ibs.ac.id/id/eprint/180%0Ahttp://repository.ibs.ac.id/180/1/NISITA MUTIA Thesis.pdf
Nugroho, F. Y. and M. (2021). Analysis of the Effect of Firm Size, Leverage and Sale Growth on Company Value with Profitability as an Intervening Variable (Study on Food and Beverage Companies Listed on IDX Period. Journal of Economics and Business, Selamat Sri University, Central Java, 8(2), 83–102.
Oktamawati, M. (2017). The effect of executive character, audit committee, company size, leverage, sales growth, and profitability on tax avoidance. Journal of Business Accounting, Soegijapranata Catholic University, 15(1), 23–40. https://doi.org/10.24167/JAB.V15I1.1349
Oktofian, M. (2015). The Effect of Corporate Governance on Tax Avoidance (Empirical Study on the Banking Sector Listed on the IDX for the 2009-2013 Period). In Juenal Syarif Hidayatullah Islamic University (Vol. 151). Syarif Hidayatullah State Islamic University, Jakarta.
Permata, A. D., Nurlaela, S., &; Masitoh, E. (2018). The Effect of Size, Age, Profitability, Leverage and Sales Growth on Tax Avoidance. Journal of Accounting and Taxation, 19(1), 10. https://doi.org/10.29040/jap.v19i1.171
Puspita, D., &; Febrianti, M. (2017). Factors affecting tax avoidance in manufacturing companies on the Indonesia stock exchange. Journal of Business and Accounting, 19(1), 38–46. https://doi.org/10.34208/jba.v19i1.63
Rachman, T. (2018). The effect of the quality of productive assets and good government governance on profit growth. Islamic University of Indonesia, Yogyakarta, 1976, 10–28.
Reza, F. (2012). The Influence of the Board of Commissioners and Audit Committee on Tax Avoidance. In Scientific Thesis, University of Indonesia.
Ridho, M. (2016). The Effect of Company Size, Leverage, Profitability, and Sales Growth on Tax Avoidance in Manufacturing Companies on the Indonesia Stock Exchange (IDX) in 2010-2014. Syarif Hidayatullah State Islamic University, Jakarta.
Sari, G. M. (2014). The effect of corporate governance, company size, fiscal compensation and ownership structure on tax avoidance. Padang State University, 85(1), 2071–2079.
Setianingsih, D. P. (2021). The Effect of Profitability, Company Size, and Corporate Governance on Tax Avoidance (Case Study of Companies Listed in the Jakarta Islamic Index 2015-2020). Walisongo State Islamic University, Semarang.
Setiyani, K. (2019). The Effect of Corporate Governance, Profitability, Company Size, and Leverage on Tax Avoidace. Islamic University of Indonesia, Yogyakarta.
Sujoko. (2007). The Effect of Ownership Structure, Diversification Strategy, on Company Value (Empirical Study on Manufacturing and Non-Manufacturing Companies on the Jakarta Stock Exchange). Equity, University of August 17, 1945, Surabaya, 11(55), 236–254. https://ejournal.stiesia.ac.id/ekuitas/article/view/317/298
Wardhani, S. R., &; Cahyonowati, N. (2011). Disclosure of Social Responsibility and Characteristics of Corporate Governance in the Financial Sector. Journal of Human Development, Diponegoro University, Semarang, 7, 182–202.
Wijayanti, Y. C., &; Merkusiwati, N. K. L. A. (2017). The effect of proportion of independent commissioners, institutional ownership, leverage, and company size on tax avoidance. E-Journal of Accounting Udayana University, 20(1), 699–728.
Yogamahi, G. F. P. (2020). The influence of the audit committee, managerial ownership, institutional ownership, independent commissioner, and implementation of good corporate governance on company performance. Yogyakarta. https://repo.unikadelasalle.ac.id/1790/
John, & Sherly, F. (2022). The effect of profitability, leverage, audit quality, and other factors on tax avoidance. E-Journal of Accounting Tsm, Trisakti School Of Management, 2(2), 543–558. http://jurnaltsm.id/index.php/EJATSM
Published
2024-01-23
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