Struktur Kepemilikan Dan Karakteristik Perusahaan Terhadap Agresivitas Pajak Perusahaan Manufaktur Di Indonesia
Keywords:
Ownership Structure, Firm Characteristic, Tax Aggressiveness
Abstract
The government and taxpayers have different interests, thus raising the tendency of taxpayers to minimize the tax paid. This research purpose to determine and analyze the impact of ownership structure (managerial ownership and institutional ownership) and firm characteristics (liquidity, gender diversity on board) on tax aggressiveness. For this research 134 manufacturing firms listed on Indonesia Stock Exchange in the 2013-2018 period used as population. By using purposive sampling selected 12 firms that used to be sample. Analytical method used is panel data regression and model selected Random Effect in Eviews 9. Research findings that liquidity affects tax aggressiveness, while other variable managerial ownership, institutional ownership, and gender diversity on the board do not have an impact on tax aggressiveness.
References
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Simarmata, A. P. P., & Cahyonowati, N. (2014). Pengaruh Tax Avoidance Jangka Panjang Terhadap Nilai Perusahaan dengan Kepemilikan Institusional sebagai Variabel Pemoderasi. DIPONEGORO JOURNAL OF ACCOUNTING, 3(3), 1–13.
Singal, P. A., & Putra, I. N. W. A. (2019). Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, dan Kepemilikan Asing Pada Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi, 298(1), 468–484.
Wijaya, D., & Saebani, A. (2019). Pengaruh Pengungkapan Corporate Social Responsibility , Leverage , Dan Kepemilikan Manajerial Terhadap Agresivitas Pajak. Widyakala, 6(1), 55–776.
Wijayanti, A., Wijayanti, A., & Chomsatu, Y. (2017). Pengaruh Karakteristik Perusahaan, GCG dan CSR terhadap Penghindaran Pajak. Journal of Economic and Economic Education, 5(2), 113–127.
Djohar, C., & Rifkhan. (2019). Pengaruh Likuiditas dan Ukuran Perusahaan terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2017). Renaissance, 4(01), 523–532.
Edwin, O. A., & Victor, O. (2019). Corporate Board Characteristic and Tax Aggressiveness : A Study of Manufacturing Firms in Nigeria. Global Journal For Research Analysis, 8(4), 245–251.
Gujarati, D. N., & Porter, D. C. (2009). Basic of Econometric, Fifth Edition. In Econometrics. https://doi.org/10.1007/978-1-137-37502-5_17
Kariimah, M. atun, & Septiowati, R. (2019). Pengaruh Manajemen Laba dan Rasio Likuiditas terhadap Agresivitas Pajak. Jurnal Akuntansi Berkelanjutan Indonesia, 2(1), 17–38.
Kementrian Keuangan Republik Indonesia. (2019). APBN 2019. Retrieved November 2, 2019, from kemenkeu.go.id/apbn2019
Kompas. (2019, March 24). Ekspansif, Industri Manufaktur Masih Topang Pertumbuhan Ekonomi. Retrieved from money.kompas.com/read//2019/03//14/201720326/ekspansif-industri-manufaktur-masih-topang-pertumbuhan-ekonomi
Lanis, R., Richardson, G., & Taylor, G. (2017). Board of Director Gender and Corporate Tax Aggressiveness: An Empirical Analysis. Journal of Business Ethics, 144(3), 577–596. https://doi.org/10.1007/s10551-015-2815-2815-x
Makhfudloh, F., Herawati, N., & Wulandari, A. (2018). Pengaruh Corporate Social Responsibility Terhadap Perencanaan Agresivitas Pajak. Jurnal Akuntansi Dan Bisnis, 18(1), 48–60.
Nurjanah, I., Hanum, A. N., & Alwiyah. (2018). Pengaruh Likuiditas , Leverage , Corporate Social Responsibility , Ukuran Perusahaan dan Komisaris Independen terhadap Agresivitas Pajak Badan. Seminar Nasional Mahasiswa Unimus, 1, 432–438.
Nurlaela, S., Mursito, B., Kustiyah, E., & Hartono, S. (2019). Asset Turnover , Capital Structure and Financial Performance Consumption Industry Company in Indonesia Stock Exchange. International Journal of Economics and Financial Issues, 9(3), 297–301. https://doi.org/https://doi.org/10.32479/ijefi.8185
Octaviani, R. R., & Sofie. (2018). Pengaruh Good Corporate Governance, Capital Intensity.Ratio, Leverage, Dan Financial Distress Terhadap Agresivitas Pajak Pada Perusahaan Tambang Yang Terdaftar Di BEI Tahun 2013-2017. 5(2), 253–268. https://doi.org/http://dx.doi.org/10.25105/jat.v5i2.4848
Onyali, C. I., & Okafor, T. G. (2018). Effect of Corporate Governance Mechanisms on Tax Aggressiveness of Quoted Manufacturing Firms on the Nigerian Stock Exchange. Asian Journal of Economics, Business and Accounting, 8(1), 1–20. https://doi.org/10.9734/AJEBA/2018/38594
Oyenike, O., Olayinka, E., & Emeni, F. (2016). Female Directors and Tax Aggressiveness of Listed Banks in Nigeria. 3rd International Conference on African Development Issues, 293–299.
Petta, B. C., & Tarigan, J. (2017). Pengaruh Kepemilikan Institusional Terhadap Kinerja Keuangan Melalui Struktur Modal Sebagai Variabel Intervening pada Perusahaan Manufaktur yang Terdaftar Dalam Bursa Efek Indonesia (BEI). Business Accounting Review, 5(2), 625–634.
Prasista, P. M., & Setiawan, E. (2016). Pengaruh Profitabilitas dan Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak Penghasilan Wajib Pajak Badan. E-Jurnal Akuntansi Universitas Udayana, 17(3), 2120–2144.
Sadjiarto, A., Florencia, & Nevanda, O. (2019). Effects of Political Connections and Corporate Governance on Tax Aggressiveness in Indonesian Service and Banking Sectors. Journal of Economics and Business, 2(1), 190–204. https://doi.org/10.31014/aior.1992.02.01.79
Salaudeen, Y. M., & Ejeh, B. U. (2018). Equity Ownership Structure And Corporate Tax Aggressiveness: The Nigerian Context. Research Journal of Business and Management, 5(2), 90–99. https://doi.org/10.17261/Pressacademia.2018.828
Salman, K. R., Anshori, M., & Tjaraka, H. (2018). New Insights Of Shariah Maqashid Index As Determinant Of Tax Aggressiveness Level. International Journal of Business and Management Invention (IJBMI), 7(6), 37–45.
Simarmata, A. P. P., & Cahyonowati, N. (2014). Pengaruh Tax Avoidance Jangka Panjang Terhadap Nilai Perusahaan dengan Kepemilikan Institusional sebagai Variabel Pemoderasi. DIPONEGORO JOURNAL OF ACCOUNTING, 3(3), 1–13.
Singal, P. A., & Putra, I. N. W. A. (2019). Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, dan Kepemilikan Asing Pada Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi, 298(1), 468–484.
Wijaya, D., & Saebani, A. (2019). Pengaruh Pengungkapan Corporate Social Responsibility , Leverage , Dan Kepemilikan Manajerial Terhadap Agresivitas Pajak. Widyakala, 6(1), 55–776.
Wijayanti, A., Wijayanti, A., & Chomsatu, Y. (2017). Pengaruh Karakteristik Perusahaan, GCG dan CSR terhadap Penghindaran Pajak. Journal of Economic and Economic Education, 5(2), 113–127.
Published
2020-06-01
How to Cite
Choirul Anwar Pratama, N., Nurlaela, S., & Hendra Titisari, K. (2020). Struktur Kepemilikan Dan Karakteristik Perusahaan Terhadap Agresivitas Pajak Perusahaan Manufaktur Di Indonesia. Akuntansi Dan Manajemen, 15(1), 130-142. https://doi.org/10.30630/jam.v15i1.63
Section
Articles
