Pengaruh Good Corporate Governance Terhadap Penghindaran Pajak (Tax Avoidance) (Studi Empiris Perusahaan Perbankan Terdaftar di BEI Tahun 2015-2019)

Wendy Sri Murtina; Wirmie Eka Putra; Reni Yustien

doi:10.14710/jaa.17.2.47-66

DOI: https://doi.org/10.14710/jaa.17.2.47-66

Pengaruh Good Corporate Governance Terhadap Penghindaran Pajak (Tax Avoidance) (Studi Empiris Perusahaan Perbankan Terdaftar di BEI Tahun 2015-2019)

*Wendy Sri Murtina - Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Jambi, Indonesia

Wirmie Eka Putra - Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Jambi, Indonesia

Reni Yustien - Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Jambi, Indonesia

Citation Format:

Abstract

This study aims to determine the effect of corporate governance variables consisting of managerial ownership, institutional ownership and the proportion of independent board of commissioners as well as, audit committee and audit quality on tax avoidance (Empirical Study of Banking Companies listed on the IDX 2015-2019). The population of this research is banking companies listed on the IDX in 2015-2019. The sampling technique used purposive sampling. There were 40 companies that met the criteria as samples and took 5 years of research, so the research data was 40 x 5, which amounted to 200. The software used for data processing was SPSS version 22. The results of this study are that the corporate governance variable which consists of institutional ownership , the audit committee and audit quality have an effect on tax avoidance. Meanwhile, managerial ownership and the proportion of independent commissioners have no effect on tax avoidance.

Fulltext View|Download

Keywords: corporate governance, tax avoidance, managerial ownership, institutional ownership, audit committee, audit quality

Article Metrics:

Article Info

Section: Articles

In Volume 17, Nomor 2, Tahun 2020

Recent articles

Pengaruh Good Corporate Governance Terhadap Penghindaran Pajak (Tax Avoidance) (Studi Empiris Perusahaan Perbankan Terdaftar di BEI Tahun 2015-2019) PENGARUH EFEKTIVITAS KOMITE AUDIT TERHADAP INTERNET FINANCIAL REPORTING OPTIMALISASI PENERIMAAN DI ERA REFORMASI PAJAK: EKSTENSIFIKASI BERBASIS PENGUASAAN WILAYAH DENGAN PEMODERASI TAX BASE More recent articles

Most cited articles

PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP LAMANYA WAKTU PENYELESAIAN AUDIT (AUDIT DELAY) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Model Deteksi Kecurangan Berbasis Fraud Triangle HUBUNGAN ANTARA BIAYA MODAL EKUITAS DENGAN TINGKAT PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN MODAL INTELEKTUAL PADA SEKTOR PERBANKAN DI INDONESIA PENGARUH MULTIDIMENSI KOMITMEN PROFESIONAL TERHADAP PERILAKU AUDIT DISFUNGSIONAL ANALYSIS OF RELATIONSHIP AMONG STAKEHOLDER PRESSURES, ENVIRONMENTAL MANAGEMENT ACCOUNTING USE, STRATEGY, AND INNOVATION: AN EMPIRICAL EVIDENCE FROM INDONESIA More cited articles

Last update:

No citation recorded.

Last update: 2024-04-18 20:32:08

No citation recorded.

Authors who publish with this journal agree to the following terms:

Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).