The Effect of Financial Performance and Board of Independent on Tax Avoidance

Riaty Handayani

Abstract


Tax avoidance is not an illegal activity, reduced state revenues can hinder the country's economic growth, especially fiscal policy. This study aims to examine the effect of  financial performance and independent dean commissioners on tax avoidance. This study uses quantitative methods with cross-sectional data  and secondary data  obtained from the   financial statements of mining sector companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. The results showed that ROA and DER had a significant negative  effect  on tax avoidance.  Meanwhile, the independent board of commissioners has no effect on tax avoidance.


Keywords


Return on Asset; Debt to Equity Ratio; Independent Commissioner; Tax avoidance

Full Text:

PDF

References


Adisamartha, I. B. P. F., & Naniek, N. (2019). Pengaruh Likuiditas, Leverage, Intensitas Persediaan Dan Intensitas Aset Tetap Pada Tingkat Agresivitas Wajib Pajak Badan. E-Jurnal Akuntansi, 13(3), 973–1000. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/14496

Agustia, D. (2013). Pengaruh Faktor Good Corporate Governance, Free Cash Flow, dan Leverage Terhadap Manajemen Laba. Jurnal Akuntansi Dan Keuangan, 15(1), 27–42. https://doi.org/10.9744/jak.15.1.27-42

Atidhira, A. T., & Yustina, A. I. (2017). The Influence of Return on Asset, Debt to Equity Ratio, Earnings per Share, and Company Size on Share Return in Property and Real Estate Companies. JAAF (Journal of Applied Accounting and Finance), 1(2), 128–146. http://www.bi.go.id

Cai, J., & Zhang, Z. (2011). Leverage Change, Debt Capacity, and Stock Prices. SSRN Electronic Journal, April. https://doi.org/10.2139/ssrn.1107878

Diantari, P. R., & Ulupui, I. A. (2016). Pengaruh Komite Audit, Proporsi Komisaris Independen, dan Proporsi Kepemilikan Institusional Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 16, 702–732.

Evy, R., & Safitri, A. (2022). Pengaruh Kinerja dan Ukuran Perusahaan Terhadap Tindakan Penghindaran Pajak. Jurnal Manajemen Bisnis, 25(2), 162–179. https://ibn.e-journal.id/index.php/ESENSI/article/download/482/378/

Faizah, K. (2022). CORPORATE GOVERNANCE, PROFITABILITAS, LAVERAGE DAN PENGHINDARAN PAJAK: UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019). Jurnal Sosial Ekonomi Bisnis, 15–26. https://doi.org/10.55587/jseb.v2i1.31

Faradia, L., & Ernandi, H. (2021). The Effect Of Return On Asset, Company Age, And Sales Growth On Tax Avoidance With Company Size As A Moderating Variable. Academia Open, 5, 1–14. https://doi.org/10.21070/acopen.5.2021.2174

Faramitha, C. Y., Husen, S., & Anhar, M. (2020). Pengaruh Risiko Bisnis Terhadap Tax Avoidance dengan Leverage sebagai Variabel Intervening. Jurnal Akuntansi Dan Manajemen, 17(01), 73–81. https://doi.org/10.36406/jam.v17i01.345

Fitria, G. N., & Asmarani, E. (2019). Pengaruh Profitabilitas, Leverage dan Struktur Kepemilikan Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016- 2019). 36–47.

Fitriaa, G. N. (2018). Pengaruh Kepemilikan Institusional, Komisaris Independen, Karakter Eksekutif Dan Size Terhadap Tax Avoidance. Universitas Mercu Buana Jakarta, 11(3), 1–10.

Handayani, R. (2017). Pengaruh dewan komisaris independen, kepemilikan institusional dan corporate social responsibility terhadap tax avoidance di perusahaan perbankan. Jurnal Ilmiah Akuntansi, 8(3), 114–131.

Hutagalung, M. M., & Ismail, M. (2020). Pengaruh Likuiditas, Leverage, Intensitas Persediaan Terhadap Tingkat Agresivitas Pajak Pada Perusahaan Manufaktur sub sektor Logam dan Sejenisnya yang Terdaftar di BEI Tahun 2018-2019. Jurnal Ilmiah Mahasiswa Manajemen, Bisnis Dan Akuntansi (JIMMBA), 2(6), 1049–1056. https://doi.org/10.32639/jimmba.v2i6.720

Jensen, M. C., & Meckling, W. H. (1976). Theory of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1002/mde.l218

Norwani, N. M., Mohamad, Z. Z., & Chek, T. I. (2011). Corporate Governance Failure and Its Impact on Financial Reporting Within Selected Companies. International Journal of Business and Social Science, 2(21), 205–213.

Oktavian, I. tri, & Mukhibad, H. (2022). Determinan Tax Avoidance pada Perusahaan Pertambangan yang Dimoderasi oleh Insider Ownership. Owner, 6(2), 1350–1362. https://doi.org/10.33395/owner.v6i2.744

Pohan, & Anwar, C. (2013). Manajemen Perpajakan: Strategi Perencanaan Pajak dan Bisnis. PT. Gramedia Pustak Utama.

Prayogo, K. H. (2015). FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP. 4, 1–12.

Setiawati, R. A., & Ammar, M. (2022). Analisis Determinan Tax Avoidance Perusahaan Sektor Pertambangan di Indonesia. Jurnal Manova, 5(2), 2685–4716.

Soimah, dyah U., Widaryanti, & Mokhlas. (2020). Analisis Pengaruh Dewan Komisaris Independen dan Kepemilikan Institusional terhadap Penghindaran Pajak dengan Dimoderasi Ukuran Perusahaan. Prosiding Seminar Nasional Unimus, 3, 1138–1147.

Sugiyono. (2013). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Alfabeta.

Tarmidi, D., Sari, P. N., & Handayani, R. (2020). Tax Avoidance: Impact of Financial and Non-Financial Factors. International Journal of Academic Research in Accounting, Finance and Management Sciences, 10(2), 1–8. https://doi.org/10.6007/ijarafms/v10-i2/7238

Utami, M. R., & Darmawan, A. (2019). Effect of DER , ROA , ROE , EPS and MVA on Stock Prices in Sharia Indonesian Stock Index. Journal Of Applaied Accounting and Taxation, 4(1), 15–22.

Utami, W., & Pernamasari, R. (2019). Study on asean listed companies: corporate governance and firm performance. International Journal of Business, Economics and Law, 19(5), 181–188.

Yee, C. S., Sapiei, N. S., & Abdullah, M. (2018). Tax Avoidance, Corporate Governance and Firm Value in The Digital Era. Journal of Accounting and Investment, 19(2), 159–175. https://doi.org/10.18196/jai.190299

Zulaikha, D. A. (2014). Pengaruh Size, Leverage, Profitability, Capital Intensity Ratio Dan Komisaris Independen Terhadap Effective Tax Rate (Etr). Diponegoro Journal of Accounting, 3(2), 1–9.




DOI: http://dx.doi.org/10.35448/jrat.v15i2.18655

Refbacks

  • There are currently no refbacks.


pISSN 1979-682X    eISSN 2528-7443

Creative Commons License

Jurnal Riset Akuntasi Terpadu (JRAT) is licensed under a Creative Commons Attribution 4.0 International License