Pengaruh Likuiditas, Manajemen Laba Dan Corporate Governance Terhadap Agresivitas Pajak Perusahaan (Studi Empiris Pada Perusahaan Yang Terdaftar Di BEI Periode 2008-2012)
Abstract
This study ivestigated if extend of liquidity, earning management and corporate governance affected corporate tax aggresiveness.This study was a causative study. Population in this study manufacture company that registered in Indonesia stock exchange (BEI) from 2008 until 2012. The sample was choosed by purposive sampling methode. Data used in this study was secunder data from www.idx.id. Technic of Collecting data was documentation technic. The result of the hypothesis was that, liquidity measured by current ratio that had no signifficant negative impact to tax agresive, Earning Management measured by that had no signifficant positive impact to to tax agresive, and corporate governance measured by independent commissioners that had signifficant to negative impact to to tax agresive measured by Effective Tax Rate (ETR).
Keyword : Corporate Tax Aggresiveness, Liquidity, Earning Management and Corporate Governance
Full Text:
PDFReferences
Alim, S. 2009. “Manajemen Laba dengan Motivasi pajak pada Badan Usaha Manufaktur di Indonesia”. Jurnal Keuangan dan Perbankan. Vol. 13. No. 3 September 2009. hal. 444-461.
Amri, G. 2013. “Komisaris independen dan GCG”. http//:www.GustiAmri GCG.htm. Diakses tanggal 8 november 2013.
Badertscher, B.A., Philips, J.D., Pincus, M., dan Rego, S.O. 2009. “Earnings Management Strategies and The Trade-Off Between Tax Benefits and Detection Risk: To Conform or Not to Conform”. The Accounting Review. Vol.84. No.1. hal. 63-97.
Balakrishnan, K., Blouin, J., and W. Guay. 2012.” Does tax aggressiveness reduce corporate transparency?”. Working paper, University of Pennsylvania.
Belkaoui, A.R. 2007. Accounting Theory 5th Edition. Edisi Terjemahan. Jakarta: Salemba Empat.
Bradley & Cassie, F. 1994. “An Empirical Investigation of Factors Affecting Corpotare Tax Compliance Behavior”. Disertation. (Tidak dipublikasikan). The University of Alabama USA.
Chen, dkk. 2010. “Are Family Firms More Tax Aggressive Than Non-family Firms”?Journal of Financial Economics. vol. 95. hal. 41-61.
Desai M. A., and D. Dharmapala, 2006. “Corporate tax avoidance and high-powered incentives”. Journal of Financial Economics 79: 145-179.
Dyreng, S., Hanlon, M., dan Maydew, E. 2010. “The effects of executives on corporate tax avoidance”. The Accounting Review. Vol. 85, No. 4, pp 1163-1189.
Fatharani, Nazhaira. 2012. “Pengaruh Karakteristik Kepemilikan, Reformasi Perpajakan, dan Hubungan Politik Terhadap Tindakan Pajak Agresif”.UI : Depok.
Fama, E.F. dan Jensen, M.C. 1983. “Separation of ownership and control”. Journal of Law and Economics, vol. 26, hal. 301–325.
Forum for Corporate Governance in Indonesia (FCGI). 2003. Indonesia Company Law. http://www.fcgi.org.id. Diakses tanggal : 2 september 2013.
Frank, M., Lynch, L., dan Rego, S. 2009. “Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting”. The Accounting Review, vol. 84, hal. 467-496.
Friese, A., Link, S., dan Mayer, S. 2006. “Taxation and Corporate Governance”. Working paper, Max Planck Institute for Intellectual Property, Competition and Tax Law, Munich, Germany.
Gujarati,DamodarN.2006.Dasar-Dasar Ekonometrika Edisi Ketiga.NewYork:TheMcGraw-HillCompanies.
Ghozali, Imam. 2005. Aplikasi Analisis Multivariate dengan Program SPSS. Badan Penerbit UNDIP.
Hanlon, M. dan Slemrod, J. 2009. “ What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement”. Journal ofPublic Economics, vol. 93, hal. 126-141.
Hanlon dan Heitzman 2010. “A review of tax research”. Journal of Accounting and Economics 50: 127-178.
Hidayanti, Alfiyani Nur. 2013.“ Pengaruh Antara Kepemilikan Keluarga dan Corporate Governance Terhadap Tindakan Pajak Agresif”. Universitas Diponegoro : Semarang.
Kasmir. 2011. Analisis laporan keuangan. Rajawali Pers : Jakarta.
Komite Nasional Kebijakan Governance. (2004). Pedoman Tentang Komisaris Independen. http:/www.governance-indonesia.or.id/main.htm. Diakses tanggal 23 Januari 2012.
Krisnata, D.S, 2012. “Likuiditas, Leverage, Manajemen laba, Komisaris Independen,terhadap Agresivitas Pajak Perusahaan”.Jurnal Keuangan dan Perbankan, Vol.16, No.2, hlm. 167–177.
Lanis, R., dan Richardson ,G. 2011.“The effect of board of director composition on corporate tax aggressiveness”. Journal of Accounting and Public Policy, vol 30 (1), hal. 50-70.
Lilis Setiawati. 2001. “Rekayasa Akrual untuk Meminimalkan Pajak”. Simposium Nasional Akuntansi V.
Manzon, G., and G. Plesko. 2002. “The relation between financial and tax reporting measures of income”. Tax Law Review 55: 175-214.
Martani, Dwi. 2012. “Akuntansi Pajak Penghasilan”. http://staff.blog.ui.ac.id/martani/pendidikan/artikel/akuntansi-pph. Diakses tanggal 10 januari 2014.
Minnick, K. and T. Noga. 2010. “Do corporate governance characteristics influence tax management?”Journal of Corporate Finance 16, 703-718.
Mudrajad Kuncoro. 2003.Metode Riset untuk Bisnis & Ekonomi: BagaimanaMeneliti & menulis tesis Jakarta: Erlangga.
Munawir. 2002. Analisa Laporan Keuangan. Edisi keempat. Yogyakarta: Liberty
Mustikasari, Elia, 2007. Kajian Empiris tentang Kepatuhan Wajib Pajak Badan di Perusahaan Industri Pengolahan di Surabaya. Simposium Nasional Akuntansi X:1-42
Organization for Economic Coperation and Development (OECD). 2004. The OECD Principles of Corporate Governance. (Online), (http://www.oecd.org), diakses tanggal 10 Oktober 2013.
Ozkan, A. 2001, ”Determinans of capital structure and adjustment to long-run target: evidence from UK company panel data”. Journal of Business Finance and Accounting, Vol.28, pp. 175-179.
Phillips, John., Morton Pincus dan Sonja Olhoft Rego. 2003.“Earnings Management: New Evidence Based on Deferred Tax Expense”. The Accounting Review. Vol 78: 491-521.
Rego, S., 2003, Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting, The Accounting Review, vol. 84, hal. 467-496.
Sari, D.K., dan Martani, D. 2010“Ownership Characteristics, Corporate Governance and Tax Aggressiveness”, The 3rd International Accounting Conference & The 2nd Doctoral Colloquium. Bali.
Sartori, N. 2009. Corporate Governance Dynamics and Tax Compliance. International Trade and Business Law Review. SSRN.
Sekaran, Umar. 2006. Metodologi Penelitian Untuk Bisnis. Jilid 2. Edisi 4. Salemba Empat: Jakarta.
Scott, William, R. 2009.Financial Accounting Theory, International Edition, New Jersey: Prentice-Hall, Inc.
Siahaan, Fadjar O.P., 2005. “Faktor-Faktor yang Mempengaruhi Perilaku Kepatuhan Tax Professional dalam Pelaporan Pajak Badan pada Perusahaan Industri Manufaktur di Surabaya”. Disertasi, Program Pasca Sarjana Universitas Airlangga. Tidak dipublikasikan.
Suandy, Erly. 2011. Manajemen perpajakan. Yogyakarta: Andi.
Sulistyanto, Sri. 2008. Manajemen Laba: Teori dan Model Empiris. Jakarta: PT. Grasindo.
Timothy, Yeung Chi Kwan, (2010), “Effects of corporate governance on tax aggressiveness”, Hong Kong Baptist University.
Undang-Undang Republik Indonesia Nomor 17 Tahun 2000 Tentang Perubahan Ketiga Atas Undang-Undang Nomor 7 Tahun 1983 Tentang Pajak Penghasilan.
Undang-Undang Republik Indonesia Nomor 36 Tahun 2008 Tentang Perubahan Keempat AtasUndang-Undang Nomor 7 Tahun 1983 Tentang Pajak Penghasilan.
Watts, Ross L. dan Jerold L. Zimmerman. (1990). Positive Accounting Theory: A Ten Year Perspective.
Wild, Jhon. J, K. R. Subramanyam, (2010). Analisis Laporan Keuangan, Salemba Empat, Jakarta.
Wulandari, N. (2005). Pengaruh Indikator Mekanisme Corporate Governance Terhadap Kinerja Perusahaan Publik diIndonesia. Tesis (Tidak dipublikasikan). Magister Sains Akuntansi UNDIP.