The Influence of Corporate Social Responsibility, Corporate Characteristic, Family Ownership, Profitabilitas and Corporate Governance on Tax Avoidance
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Published:
Jan 1, 2021
Keywords:
Tax Avoidance, Corporate Charateristic, Family Ownership, Profitabilitas, Corporate Governance
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Computer Science
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Abstract
The study aims to determine the effect of corporate social responsibility, corporate characteristic, family ownership, profitabilitas and corporate governance at mining companies listed on BEI. The population of this study is mining companies listed on BEI 2009-2019. Study’s sample were selected by purposive sampling as many as 18 companies. Number of observation used of this study as many as 190 observations. This study to analyze data with help of Partial Least Square (PLS) methode. The result of this study showed that did not effect between corporate social responsibility, corporate characteristic and corporate governance to tax avoidance. But family ownership take negative effect to tax avoidance and profitabilitas take positive effect to tax avoidance.
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How to Cite
Panjaitan, A., Azhar Maksum and Erwin Abubakar (2021) “The Influence of Corporate Social Responsibility, Corporate Characteristic, Family Ownership, Profitabilitas and Corporate Governance on Tax Avoidance”, Jurnal Mantik, 4(4), pp. 2331-2335. doi: 10.35335/mantik.Vol4.2021.1141.pp2331-2335.
References
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[15] Rani, S., Susetyo, D., & Fuadah, L. L. (2018). The Effects of the Corporate’s Characteristics on Tax Avoidance Moderated by Earnings Management (Indonesian Evidence). Journal of Accounting, Finance and Auditing Studies, 4(3), 149–169.
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[18] Kartana, I Wayan.,Ni Gusti Agung Sri Wulandari.(2018).Pengaruh Karakter Eksekutif, Karakter Perusahaan dan Corporate Governance Terhadap Tax Avoidance.Jurnal Krisna:Kumpulan Riset Akuntansi; Vol.10, No 1
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[20] Low, Angie. (2006). Managerial Risk-Taking Behavior and Equity-Based Compensation. Journal of Financial Economics. Vol. 92. No. 3. Pp. 470-490. Lanis, R., & Richardson, G. (2012). Corporate social responsibility and tax aggressiveness: An empirical analysis. Journal of Accounting and Public Policy, 31(1), 86–108
[21] Makhfudloh, F., Herawati, N., & Wulandari, A. (2018). Pengaruh corporate social responsibility terhadap perencanaan agresivitas pajak. Jurnal Akuntansi dan Bisnis, 18(1), hlm. 48–60.
[22] Murdoko Sudarmadji, Ardi, and Lana Sularto. "Pengaruh ukuran perusahaan, profitabilitas, leverage, dan tipe kepemilikan perusahaan terhadap luas voluntary disclosure laporan keuangan tahunan." Seminar Ilmiah Nasional PESAT 2007. Lembaga Penelitian Universitas Gunadarma, 2007.
[23] Morck, Randall, and Bernard Yeung. "Family control and the rent–seeking society." Entrepreneurship theory and practice 28.4 (2004): 391-409.
[24] Rini, D.M., Handajani, L., & Sasanti, E.E. (2015). Agresivitas pajak pada perusahaan publik indonesia yang melakukan pengungkapan corporate social responsibility. Paper dipresentasikan pada acara Simposium Nasional Akuntansi XVIII, Medan.
[25] Winarsih, R., & Prasetyono, M. S. K. (2014). Pengaruh Good Corporate Governance dan Corporate Social Responsibility Terhadap Tindakan Pajak Agresif (Studi pada Perusahaan Manufaktur yang Listing di BEI Tahun 2009-2012). Simposium Nasional Akuntansi Xvii. Mataram.
[26] Yoehana, M. (2013). Analisis pengaruh corporate social responsibility terhadap gresivitas pajak. Skripsi. Fakultas Ekonomika dan Bisnis Universitas Diponegoro Semarang.
[27] Jakarta Consulting.co.id.
[2] Andhari, Putu Ayu Seri, and I. Made Sukartha. "Pengaruh pengungkapan corporate social responsibility, profitabilitas, inventory intensity, capital intensity dan leverage pada agresivitas pajak." E-Jurnal Akuntansi Universitas Udayana 18.3 (2017): 2115-2142.
[3] Arifin, Z. (2003). Masalah Agensi dan Mekanisme Kontrol pada Perusahaan dengan Struktur Kepemilikan Terkonsentrasi yang Dikontrol Keluarga: Bukti dari Perusahaan Publik di Indonesia. Disertasi tidak diterbitkan. Jakarta Pascasarjana FEUI
[4] Budiman, Judi dan Setiyono. (2012). Pengaruh Karakter Eksekutif Terhadap Penghindaran Pajak (Tax Avoidance). Simposium Nasional Akuntansi XV
[5] Carolina, V., Natalia, M., & Debbianita, D. (2014). Karakteristik Eksekutif Terhadap Tax Avoidance dengan Leverage Sebagai Variabel Intervening. Jurnal Keuangan dan Perbankan, 18(3)
[6] Chen, S., Chen, X., Cheng, Q., & Shevlin, T. (2010). Are family firms more tax aggressive than non-family firms?. Journal of Financial Economics, 95(1), 41-61.
[7] Dewi, Ni Putu Arisa, and Naniek Noviari. "Pengaruh kesadaran wajib pajak, pelayanan fiskus, dan sanksi perpajakan pada kemauan mengikuti tax amnesty." E-Jurnal Akuntansi 19.2 (2017): 1378-1405.
[8] Dewi, S. P., & Cynthia, C. (2018). Aggressiveness tax in Indonesia. Jurnal Akuntansi, XXII(02), pp. 239–254.
[9] Dyreng, Scott, Michelle Hanlon dan Edward Maydew. (2008). Long Run Corporate Tax Avoidance. The Accounting Review. 83 (1): 61–82.
[10] Grupta, S., and K. Newberry. (1997). Determinants of the Variability on Corporate Effective Tax Rates: Evidence from Longitudional Data. Journal of Accounting and public Policy, 16 (1),1-34.
[11] Hanafi, Umi dan Harto. Puji. (2014). Analisis Pengaruh Kompensasi Eksekutif, Kepemilikan Saham Eksekutif dan Preferensi Risiko Eksekutif Terhadap Penghindaran Pajak Perusahaan. Diponegoro Journal Of Accounting. Vol 3: No.2, Hal 1-11.
[12] Jensen, M., & Meckling, W. (1976). Theory of the firm: Managerial behavior, agency costsand ownership structure. Journal of Financial Economics, 3(4), 305–360
[13] Khurana, Inder K., and William J. Moser.2010. "Institutional ownership and tax aggressiveness." AAA.
[14] Kurniasih, T., dan Sari, M.M.R. (2003). Pengaruh Return On Assets, Leverage, Corporate Governance, Ukuran Perusahaan dan Kompensasi Rugi pada Tax Avoidance. Bulletin Studi Ekonomi, 1 (18), 58-66.
[15] Rani, S., Susetyo, D., & Fuadah, L. L. (2018). The Effects of the Corporate’s Characteristics on Tax Avoidance Moderated by Earnings Management (Indonesian Evidence). Journal of Accounting, Finance and Auditing Studies, 4(3), 149–169.
[16] Robbins, Stephen P. (1996). Perilaku Organisasi, Konsep, Kontroversi dan Aplikasi. Alih Bahasa : Hadyana Pujaatmaka. Edisi Keenam. Penerbit PT.Bhuana Ilmu Populer, Jakarta.
[17] Hanlon, Michelle., & Heitzman, Shane. (2010). A review of tax research. Journal of Accounting and Economics, 50 (40). 127 -178.
[18] Kartana, I Wayan.,Ni Gusti Agung Sri Wulandari.(2018).Pengaruh Karakter Eksekutif, Karakter Perusahaan dan Corporate Governance Terhadap Tax Avoidance.Jurnal Krisna:Kumpulan Riset Akuntansi; Vol.10, No 1
[19] Lewellen, Katharina. (2003). Financing Decision When Managers Are Risk Averse.Working Paper Mit Sloan School of Management.
[20] Low, Angie. (2006). Managerial Risk-Taking Behavior and Equity-Based Compensation. Journal of Financial Economics. Vol. 92. No. 3. Pp. 470-490. Lanis, R., & Richardson, G. (2012). Corporate social responsibility and tax aggressiveness: An empirical analysis. Journal of Accounting and Public Policy, 31(1), 86–108
[21] Makhfudloh, F., Herawati, N., & Wulandari, A. (2018). Pengaruh corporate social responsibility terhadap perencanaan agresivitas pajak. Jurnal Akuntansi dan Bisnis, 18(1), hlm. 48–60.
[22] Murdoko Sudarmadji, Ardi, and Lana Sularto. "Pengaruh ukuran perusahaan, profitabilitas, leverage, dan tipe kepemilikan perusahaan terhadap luas voluntary disclosure laporan keuangan tahunan." Seminar Ilmiah Nasional PESAT 2007. Lembaga Penelitian Universitas Gunadarma, 2007.
[23] Morck, Randall, and Bernard Yeung. "Family control and the rent–seeking society." Entrepreneurship theory and practice 28.4 (2004): 391-409.
[24] Rini, D.M., Handajani, L., & Sasanti, E.E. (2015). Agresivitas pajak pada perusahaan publik indonesia yang melakukan pengungkapan corporate social responsibility. Paper dipresentasikan pada acara Simposium Nasional Akuntansi XVIII, Medan.
[25] Winarsih, R., & Prasetyono, M. S. K. (2014). Pengaruh Good Corporate Governance dan Corporate Social Responsibility Terhadap Tindakan Pajak Agresif (Studi pada Perusahaan Manufaktur yang Listing di BEI Tahun 2009-2012). Simposium Nasional Akuntansi Xvii. Mataram.
[26] Yoehana, M. (2013). Analisis pengaruh corporate social responsibility terhadap gresivitas pajak. Skripsi. Fakultas Ekonomika dan Bisnis Universitas Diponegoro Semarang.
[27] Jakarta Consulting.co.id.
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