Factors Influencing Tax Avoidance In Manufacturing Companies Year 2019 - 2021
DOI:
https://doi.org/10.52432/justbest.3.2.80-94Keywords:
Tax avoidance, Proportion of Independent Commissioners, Audit Committee, Institutional Ownership, Sales growthAbstract
Over the past five years, the percentage of tax revenue has fluctuated, starting in 2017 of 89.40%, increasing in 2018 to 92.41% and then decreasing to 84.44% in 2019 and in the last two years it has increased to 89.25% and 100.18%, so it can be said that the realization of tax revenue has not been maximized. Paying taxes is a burden, so many companies choose to manipulate their taxes by carrying out tax avoidance. Tax avoidance is a practice of legal tax avoidance by exploiting loopholes in tax regulations. This study aims to examine the effect of the proportion of independent commissioners, audit committees, institutional ownership, sales growth and liquidity on tax avoidance in manufacturing companies in 2019 – 2021. The population in this study totaled 193 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 2019 – 2021. The sample in this study was 73 companies which were determined based on a purposive sampling technique. The analysis technique used in this study uses multiple linear analysis. The results showed that the proportion of independent commissioners and audit committees had a negative effect on tax avoidance while institutional ownership, sales growth and liquidity had no effect on tax avoidance. Future research is expected to use other variables because in this study there are 3 variables that have no effect.
References
Anisa, C. (2017). PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR), PROFITABILITAS, LEVERAGE, KOMISARIS INDEPENDEN DAN LIKUIDITAS TERHADAP PRAKTIK PENGHINDARAN PAJAK (Studi Empiris Perbankan yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2012-2014). Pustakawan 1 UNISSULA.
Ariawan, i M. A. R. A., & Setiawan, P. E. (2017). Pengaruh Dewan Komisaris Independen, Kepemilikan Institusional, Profitabilitas Dan Leverge Terhadap Tax Avoidance. E-Jurnal Akuntansi, 18(3), 1831–1859.
Hsu, P. H., Moore, J. A., & Neubaum, D. O. (2018). Tax avoidance, financial experts on the audit committee, and business strategy. Journal of Business Finance & Accounting, 45(9–10), 1293–1321. https://doi.org/10.1111/JBFA.12352
Kharimah, T. N., & Sutandi, S. (2019). Analisis Rasio Likuiditas, Solvabilitas, Profitabilitas Untuk Menilai Tingkat Kesehatan Perusahaan Pada Pt. Harapan Jaya Lestarindo Tangerang. Primanomics?: Jurnal Ekonomi & Bisnis, 17(2), 91–106. https://doi.org/10.31253/PE.V17I2.176
Ngadiman, N., & Huslin, D. (2015). PENGARUH SUNSET POLICY, TAX AMNESTY, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris di Kantor Pelayanan Pajak Pratama Jakarta Kembangan). Jurnal Akuntansi, 19(2), 225–241. https://doi.org/10.24912/JA.V19I2.96
Nugraheni, A. S., & Pratomo, D. (2018). Pengaruh Komite Audit, Kualitas Audit, Dan Ukuran Perusahaan Terhadap Tax Avoidance (studi Pada Perusahaan Manufaktur Subsektor Otomotif Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2016). EProceedings of Management, 5(2). https://openlibrarypublications.telkomuniversity.ac.id/index.php/management/article/view/6808
Putu, N., Pratiwi, D., Kusuma, N., Mahaputra, A., & Sudiartana, I. M. (2021). Pengaruh Financial Distress, Leverage Dan Sales Growth Terhadap Tax Avoidance Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2016-2018. KARMA (Karya Riset Mahasiswa Akuntansi), 1(5), 1609–1617. https://e-journal.unmas.ac.id/index.php/karma/article/view/3740
Sari, A. Y., & Kinasih, H. W. (2021). PENGARUH PROFITABILITAS, LEVERAGE, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE. Dinamika Akuntansi Keuangan Dan Perbankan, 10(1), 51–61. https://doi.org/10.35315/DAKP.V10I1.8541
Sumantri, F. A., Anggraeni, R. D., & Kusnawan, A. (2018). Corporate Governance terhadap Tax Avoidance pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. ECo-Buss, 1(2), 59–74. https://doi.org/10.32877/EB.V1I2.47
Wen, W., Cui, H., & Ke, Y. (2020). Directors with foreign experience and corporate tax avoidance. Journal of Corporate Finance, 62, 101624. https://doi.org/10.1016/J.JCORPFIN.2020.101624
