Pengaruh Corporate Governance (Gc), Ukuran Perusahaan, Manajemen Laba dan Profitabilitas Terhadap Agresivitas Pajak

Della Purnowati, Mujiyati Mujiyati

Abstract


This study aims to analyze the influence of corporate governance, company size, profit management, and profitability on tax aggressiveness. The type of data used is quantitative data with secondary data sources obtained from the financial statements and annual reports of mining sector companies listed on the IDX during the period 2020 – 2022. The population in this study is all mining sector companies listed on the Indonesia Stock Exchange for the period 2020-2022. The sample used in this study were companies that published financial statements and annual reports during 2020-2022. The sampling method is purposive sampling. The results of the study concluded that the variables independent commissioner, audit committee, institutional ownership, profit management have no effect on tax aggressiveness, while the variables of company size and profitability have an effect on tax aggressiveness.

Keywords: Independent commissioner, audit committee, institutional ownership, profit management, company size, profitability, tax aggressiveness

Full Text:

Download PDF

References


Adharani, L. A., & Junaidi. (2022). Corporate Governance Dan Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak. Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha, 30(2), 38–52.

Aisyah, N. N., Kristanti, F. T., & Zultilisna, D. (2017). Pengaruh Rasio Likuiditas, Rasio Aktivitas, Rasio Profitabiltas, dan Rasio Leverage Terhadap Financial Distress (Studi pada Perusahaan Tekstil dan Garmen yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2015). E- Proceeding Of Management, 4(1), 411–419.

Carolina, Y. C. (2018). Good Corporate Governance dan Tax Management (Studi Empiris pada Perusahaan Perbankan yang Terdaftar Di BEI Tahun 2013-2015). Jurnal Akuntansi Maranatha, 9(2), 114–120. https://doi.org/10.28932/jam.v9i2.471

Dwi, S. J., & Nurindah, S. (2022). Pengaruh Profitabilitas Dan Good Corporate Governance Terhadap Agresivitas Pajak. Jurnal Pendidikan Dan Konseling, 4, 8084–8094.

E.G, D. M., & Murtanto, M. (2021). Pengaruh Corporate Governance, Ukuran Perusahaan Dan Profitabilitas Terhadap Agresivitas Pajak Perusahaan. Jurnal Akuntansi Trisakti, 8(1), 109–122. https://doi.org/10.25105/jat.v8i1.8679

Fadli, I. (2016). Pengaruh Likuiditas, Leverage, Komisari Independen, Manajemen Laba dan Kepemiliki Institusional terhadap Agresivitas Pajak. Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 3(1), 1205–1219.

Feryansyah, Handajani, L., & Hermanto. (2020). The Effect Earnings Management On Tax Aggresiveness With Good Corporporate Governance And Dividend Policy As Moderating Varoables. 8(4), 140–155.

Frank, M. M. (2009). Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting. 84(2), 467–496.

Furqon, N., & Amrie, F. (2017). Lindung Nilai, Financial Leverage, Manajemen Laba Dan Agresivitas Pajak. Jurnal Media Riset Akuntansi, Auditing & Informasi, 17(1), 31–52.

Khairunnisa, N. R., Simbolon, A. Y., & Eprianto, I. (2023). Pengaruh Leverage, Profitabilitas, Good Governance Terhadap Penghindaran Pajak (Tax Avoidance). Jurnal Economina, 2, 2164–2177.

Krisnugraha, B., Rahayu, T., & Supardiyono, Y. (2022). Pengaruh Manajemen Laba, Ukuran Perusahaan, Likuiditas, dan Profitabilitas terhadap Agresivitas Pajak. EXERO : Journal of Research in Business and Economics, 4(1), 127–153. https://doi.org/10.24071/exero.v4i1.5028

Kristanto, H. (2015). Keadilan Organisasional, Komitmen Organisasional, Dan Kinerja Karyawan. Jurnal Manajemen Dan Kewirausahaan (Journal of Management and Entrepreneurship), 17(1), 86–98. https://doi.org/10.9744/jmk.17.1.86-98

Manuel, D., Sandi, Firmansyah, A., & Trisnawati, E. (2009). Manajemen Laba, Leverage dan Penghindaran Pajak : Peran Moderasi Tanggung Jawab Sosial Perusahaan. Jurnal Ekonomi & Solusi Bisnis, 6(1), 2.

Mayasari, & Al-musfiroh, H. (2020). Pengaruh Corporate Governance, Profitabilitas, Ukuran Perusahaan, Leverage, Dan Kualitas Audit Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Pada Tahun 2014. Jurnal Akuntansi Dan Bisnis Indonesia, 1(2), 83–92.

Mujiyati, M., Abdul, M., & Zulfikar, Z. (2022). " Pengampunan pajak dan nilai perusahaan : Menguji penghindaran pajak sebagai variabel intervening ". https://doi.org/10.21511/imfi.19(3).2022.15

Mujiyati, M., Aris, M. A., & Zulfikar, Z. (2022). Tax amnesty and company value : Testing tax avoidance as an intervening variable. Investment Management and Financial Innovations. https://doi.org/10.21511/imfi.19(3).2022.15

Octavia, T. R., & Sari, D. P. (2022). PENGARUH MANAJEMEN LABA, LEVERAGE DAN FASILITAS PENURUNAN TARIF PAJAK PENGHASILAN TERHADAP PENGHINDARAN PAJAK. 72–82.

Prawirodiharjo, M. S., Suryani, E., & Kurnia. (2020). Pengaruh Manajeman Laba, Profitabilitas dan Leverage Terhadap Agresivitas Pajak (Studi pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018). 7(1), 846–854.

Saputra, M. D., & Susanti, J. (2019). Pengaruh Profitabilitas, Kepemilikan Corporate Governance Terhadap Penghindaran Pajak Di Indonesia. VALID Jurnal Ilmiah, 16(2), 164–179.

Sutedi. (2009). Tata Kelola Perusahaan yang Baik.

Suyanto, K. D., & Supramono. (2012). Likuiditas, Leverage, Komisaris Independen, Dan Manajemen Laba Terhadap Agresivitaspajak Perusahaan. Jurnal Keuangan Dan Perbankan, 16(2), 167–177.

Wijayanti, Y. C., & Merkusiwati, N. K. L. A. (2017). Pengaruh Proporsi Komisaris Independen, Kepemilikan Institusional, Leverage, dan Ukuran Perusahaan pada Penghindaran Pajak. E-Jurnal Akuntansi Universitas Udayana, 20(1), 699–728.

Yuliani, N. A., & Prastiwi, D. (2021). jurnal 18 - Pengaruh Dewan Komisaris Independen, Komite Audit, Dan Kepemilikan Institusional Terhadap Agresivitas Pajak. Jurnal Riset Akuntansi Dan Keuangan, 9(1), 141–148. https://doi.org/10.17509/jrak.v9i1.27573.Copyright




DOI: https://doi.org/10.37531/sejaman.v7i1.6571

Refbacks

  • There are currently no refbacks.


Flag Counter

Creative Commons License

S E I K O : Journal of Management & Business is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
 
© All rights reserved 2018. S E I K O : Journal of Management & Business - ISSN (Print) : 2598-831X, ISSN (Online) : 2598-8301.
 

Web Analytics