ARTICLES · Volume 2, Issue 5 · 567-577 · October 2022 · Open Access

The Effect of Corporate Governance on Tax Avoidance: Empirical Evidence of the Consumer Goods Industry Sector

Subhan, Leily Nur Indah Fitriana, Rohmaniyah
https://doi.org/10.35877/454RI.daengku1128
Download PDF Set Alert Next article

Abstract

The aims of this reseach to determine the effect of institutional ownership, audit committee, audit quality, and independent board of commissioners on tax avoidance in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2017-2019. The method used in this research is quantitative. The sampling technique used random sampling method, based on the established criteria obtained a sample of 33 companies. The results of research on institutional ownership, audit committee, audit quality and independent board of commissioners have no partial effect on tax avoidance.

References (18)

  1. Dewi, G. A. P., & Sari, M. M. R. (2015). Pengaruh Insentif Eksekutif , Corporate Risk Dan Corporate Governance Pada Tax Avoidance. Jurnal Akuntansi, Universitas Udayana, 50–67.
  2. Faradisty, A., Hariyani, E., & Wiguna, M. (2019). The effect of corporate social responsibility, profitability, independent commissioners, sales growth and capital intensity on tax avoidance. Journal of Contemporary Accounting, 1(3), 153–160. https://doi.org/10.20885/jca.vol1.iss3.art3
  3. Huseynov, F., & Klamm, B. K. (2013). Tax Avoidance, Tax Management and Corporate Social Responsibility. Paper Statistics, 18(4), 804–827. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2312584
  4. Jensen, C., & Meckling, H. (1976). THEORY OF THE FIRM : MANAGERIAL BEHAVIOR , AGENCY COSTS AND OWNERSHIP STRUCTURE I . Introduction and summary In this paper WC draw on recent progress in the theory of ( 1 ) property rights , firm . In addition to tying together elements of the theory of e. Journal of Finance Economic, 3, 305–360.
  5. Lukviarman, N. (2016). Corporate Governance: Menuju Penguatan Konseptual dan Implementasi di Indonesia. In Era Citra Intermedia 2016. Era Adicitra Intermedia.
  6. Maharani, I. G. A. C., & Suardana, K. A. (2014). Pengaruh Corporate Governance , Profitabilitas Dan Karakteristik Eksekutif Pada Tax Avoidance Perusahaan Manufaktur. E-Jurnal Akuntansi Universitas Udayana, 2, 525–539.
  7. Mardiasmo. (2018). Akuntansi Sektor Publik. In Andi Yogyakarta 2018 (1st ed.).
  8. Mulyani S; Wijayanti A; Masitoh E. (2018). PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Perusahaan Pertambangan yang terdaftar di BEI). Jurnal Riset Akuntansi Dan Bisnis Airlangga, 3(1), 322–340. https://doi.org/10.31093/jraba.v3i1.91
  9. Pohan, H. T. (2019). Analisis Pengaruh Kepemilikan Institusi, Rasio Tobin Q, Akrual Pilihan, Tarif Efektif Pajak, Dan Biaya Pajak Ditunda Terhadap Penghindaran Pajak Pada Perusahaan Publik. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 4(2), 113–135. https://doi.org/10.25105/jipak.v4i2.4464
  10. Puspita S.R, & Harto, P. (2014). Pengaruh Tata Kelola Perusahaan terhadap Penghindaran Pajak. Diponegoro Journal of Accounting, 3(2), 1–13. http://ejournal-s1.undip.ac.id/index.php/accounting

Keywords

institutional ownershipaudit committeeaudit qualityindependent board of commissionerstax avoidance

Citation

Subhan, S., Fitriana, L. N. I., & Rohmaniyah, R. (2022). The Effect of Corporate Governance on Tax Avoidance: Empirical Evidence of the Consumer Goods Industry Sector. Daengku: Journal of Humanities and Social Sciences Innovation, 2(5), 567–577. https://doi.org/10.35877/454RI.daengku1128
PublishedOctober 31, 2022
Volume2 - 2022
Pages567-577