PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, KARAKTER EKSEKUTIF DAN SIZE TERHADAP TAX AVOIDANCE (Study Empiris Pada Emiten Sektor Perdagangan yang Terdaftar di BEI Tahun 2014-2017)
DOI:
https://doi.org/10.22441/profita.2018.v11.03.006Keywords:
Institutional ownership, independent of BOD, executive characteristics, size, tax avoidance.Abstract
The purpose of this reseach is to know the effect of institutional ownership, independent Board of Directors, executive characteristics and size of firm to tax avoidance. This research is using 8 companies listed in Trading Sector in Indonesia Stock Exchange 2014 – 2017. This research was using 32 data financial reports from Indonesia Stock Exchange with multiple regression and process with SPSS 23. The result on partially, institutional ownership, independent of Board of Director, executive characteristics are have no significant effect to tax avoidance. While size of firm has significant effect to tax avoidance.References
Amelia et. Al. 2017. Pengaruh Kepemilikan Institusional dan Kepemilikan Manajerial dengan Variable Kontrol Ukuran Perusahaan dan Leverage terhadap Penghindaran Pajak. e-proceeding of managemen : Vol. 4 No. 2 Agustus 2017 ISSN: 2355-9357.
Armstrong et.al. 2013. Crporate Governance, Incentives and Tax Avoidance. Rock Center for Corporate Governance Stanford University, Working Paper Series No. 136. Diakses http://ssrn.com/abstract-2252682.
Budiman, J& Setiyono.2012. Pengaruh Karakter Eksekutif terhadapPenghindaran Pajak. Prosiding. Simposium Nasional Akuntansi XV.
Carolina et.al. 2014. Karakteristik Eksekutif Terhadap Tax Avoidance dengan Leverage Sebagai Variable Intervening. Jurnal Keuangan dan Perbankan, Vol.18 No. 3 September 2014, hlm. 409-419. Hhtp//jurkubank.wordpress.com.
Desai, M.A., dan D. Dharmaphala. 2006. Corporate Tax Avoidance and High Power Incentivwa. Journal of Financial Economics 79(1): 145-179.
Dewi, Kristiana dan Jati. 2014. Pengaruh Karakteristik Eksekutif, Karateristik Perusahaan, dan Dimensi Tata Kella Perusahaan yang Baik Pada Tax Avoidance di Bursa Efek Indonesia. E-Jurnal Akuntansi Universitas Udayana6.2 : 249-260. ISSN: 2303 -8556.
Dyreng, SD.,Hanlon,M & Maydew, EL.2010. The effect of Executif on Corporate Tax Avoidance. The Accounting Review, 85(4): 1163-1189.
Ghozali, I. 2016. Analisis Multivariate dengan Program SPSS 23. Semarang: Badan Penerbit Universitas Diponegoro.
Jensen, M.C., W.H.Mecling. 1976. Theory of The Firm: Manajerial Behaviour, Agency Cost, and Ownership Structure. Journal of Financial and Economics, 3, 305-360.
Maharani, Cahya dan Suardana , Alit. 2014. Pengaruh Corporate Governance, Profitabilitas dan Karakteristik Eksekutif Pada Tax Avoidance Perusahaan Manufaktur. E-Jurnal Akuntansi Universitas Udayana 9.2 : 525-539. ISSN: 3203-8556.
Mardiasmo.2011.Perpajakan. Yogyakarta: Andi.
Minnick, K., dan T. Noga. 2010. Do Corporate Governance Characteristics influence tax management? Journal of Corporate Finance 16 (5): 703 -718.
Ngadiman dan Puspitasari. 2014. Pengaruh Leverage, Kepemilikan Institusional dan Ukuran Perusahaan terhadap Penghindaran Pajak pada Perusahaan Sektor Manufaktur yang terdaftar di BEI. Jurnal akuntansi Vol. XVIII, No. 03. September 2014: 408-421.
Sandy, Syeldila dan Lukviarman, Niki. 2015. Pengaruh Corporate Governance Terhadap Tax Avoidance. JAAI Vol. 19 No. 2, Desember 2015: 85-98. hhtp//dx.doi.org/10.2885/jaai.vol19.iss2.art1
Saputra, et.al. 2015. Pengaruh Corporate Governance, Profitabilitas dan Karakteristik Eksekutif Terhadap Tax Avoidance pada Perusahaan yang terdaftar di BEI. Jurnal akuntansi & auditing Vol. 19 No. 1. http://dx.doi.org/10.20885/jaai.vol19.iss1.art1
Tarjo. (2008). Pengaruh Konsentrasi Kepemilikan Institusional dan Leverage Terhadap Manajemen Laba., Nilai Pemegang Saham serta Cost of Equity Capital. Simposium Nasional Akuntansi XI Pontianak
Undang-Undang Republik Indonesia Nomor 36 Tahun 2008. Tentang Pajak Penghasilan.
Undang – Undang Republik Indonesia Nomor 16 Tahun 2009. Tentang Ketentuan Umum dan Tatacara Perpajakan.
Waluyo, W. (2018) The Effect of Good Corporate Governance on Tax Avoidance: Empirical Study of The Indonesian Banking Company. The Accounting Journal of Binaniaga. 2 (02).
Winata, Fenny. 2014. Pengaruh Corporate governance terhadap Tax Avoidance pada Perusahaan yang Terdaftar di Burda Efek Indonesia Tahun 2013. Tax & Accounting Review, Vol.4, No. 1, 2014.
Downloads
Published
How to Cite
Issue
Section
License
Author(s) Rights
As a journal author, you have rights for a large range of uses of your article, including use by your employing institute or company. These Author rights can be exercised without the need to obtain specific permission. Authors publishing in Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan journals have wide rights to use their works for teaching and scholarly purposes without needing to seek permission, including use for classroom teaching by Author or Author's institutional presentation at a meeting or conference and distributing copies to attendees; use for internal training by author's company; distribution to colleagues for their research use; use in a subsequent compilation of the author's works; inclusion in a thesis or dissertation; reuse of portions or extracts from the article in other works (with full acknowledgment of final article); preparation of derivative works (other than commercial purposes) (with full acknowledgment of final article); voluntary posting on open web sites operated by author or author’s institution for scholarly purposes (should follow CC by SA License).
Authors can copy and redistribute the material in any medium or format, as well as remix, transform, and build upon the material for any purpose, even commercially, but they must give appropriate credit (cite to the article or content), provide a link to the license, and indicate if changes were made. If you remix, transform, or build upon the material, you must redistribute your contributions under the same license as the original.
Retained Rights/Terms and Conditions
Although authors are permitted to re-use all or portions of the Work in other works, this does not include granting third-party requests for reprinting, republishing, or other types of re-use.
Copyright Transfer Agreement (for Publishing)
The Authors submitting a manuscript do so on the understanding that if accepted for publication, copyright publishing of the article shall be assigned/transferred to Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan journal and Department of Accounting, Universitas Mercu Buana as Publisher of the journal. Upon acceptance of an article, authors will be asked to complete a 'Copyright Transfer Agreement' (see more information on this). An e-mail will be sent to the corresponding author confirming receipt of the manuscript together with a 'Copyright Transfer Agreement' form by the online version of this agreement.
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan journal and Department of Accounting, Universitas Mercu Buana, the Editors and the Advisory Editorial Board make every effort to ensure that no wrong or misleading data, opinions or statements be published in the journal. In any way, the contents of the articles and advertisements published in the Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan are sole and exclusive responsibility of their respective authors and advertisers.
Remember, even though we ask for a transfer of copyright, our journal authors retain (or are granted back) significant scholarly rights as mention before.
The Copyright Transfer Agreement (CTA) Form can be downloaded here:
[Copyright Transfer Agreement (CTA) Form Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan]
The copyright form should be signed electronically and send to the Editorial Office in the form of original e-mail below:
Editorial Office of Journal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan
Universitas Mercu Buana
Jl. Raya Meruya Selatan, Kembangan, Jakarta-11650
Telp. 6221-5840816 Ext. 5302, Fax. 6221-5871312
Email. [email protected].
All off articles in the Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan journal are licensed under CC BY-SA
The Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan and its articles is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
