Pengaruh Profitabilitas, Leverage, Dan Corporate Governance Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2009-2012)
Abstract
Tax avoidance is the company's arrangements to minimize or eliminate the tax burden of the tax due consideration thereof . This study aims to test and provide empirical evidence of the influence of profitability , leverage and corporate governance to corporate tax avoidance .
This study classified the type of research that is causative . The population in this study is the Registered Manufacturing companies in Indonesia Stock Exchange in 2009 until 2012 . Election samples by purposive sampling method . The data used in this research is a secondary data obtained from www.idx.co.id. Data collection techniques with engineering documentation . Data were analyzed using multiple regression analysis with SPSS 16.0 .
The results show that : 1 ) profitability ( X1 ) as measured by return on assets ( ROA ) has a significant negative effect on Tax avoidance ( Y ) , 2 ) Leverage ( X2 ) as measured by the debt -equity ratio ( DER ) has no significant effect Tax avoidance is positive ( Y ) , and 3 ) corporate governcance as measured by the proportion of independent directors (COM ) has no significant positive effect on Tax avoidance (Y) . For further research should add other variables that affect tax avoidance companies including ownership structure , company size , and the audit committee.Full Text:
PDFReferences
Annisa, Nuralifmida Ayu., Kurniasih Lulus. 2012. Pengaruh Corporate Governance terhadap Tax Avoidance. Jurnal Akuntansi dan Auditing Volume 8/No. 2. 95-199.
Budiono. 2003. Pelayanan Prima Perpajakan. Jakarta : Rineka Cipta
Chen, S., Chen, X., Cheng, Q., Shevlin, T. 2010. Are Family Firms More Tax Aggressive Than Non-Family Firms? Journal of Financial Economics. 95, 41-61.
Darussalam ,. Danny, Septriadi. 2005. Menangkal Praktik Penghindaran Pajak.
Desai, M.A., Dharmapala, D. 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.
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.
Gupta, S., Newberry, K. 1997. Determinants of Variability in Corporate Effective Tax Rates: Evidence from Longitudinal Data. Journal of Accounting and Public Policy, 16 (1), 1-34.
Hardika, Nyoman Sentosa. 2007. Perencanaan Pajak sebagai Strategi Penghematan Pajak. Jurnal Bisnis dan Kewirausahaan. Volume 3 No.2. 103-112.
Haruman, Tendi. 2008. Struktur Kepemilikan, Keputusan Keuangan dan Nilai Perusahaan. Finance and Banking Journal.
Hendriksen, Eldon. S., Breda, M.F. Van. 1992. Accounting Theory. Fifth Edition. USA: Richard D. Irwin Inc.
Jensen, Michael C., Meckling, William H. 1976. Theory of The Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, Vol 3, No 4.
Kasmir. 2008.Manajemen Perbankan..Jakarta:PT. RAJAGRAFINDO PERSADA
Keputusan Menteri BUMN No. Kep-117/M-MBU/2002.
Kurniasih,Tommy.,Sari Maria M. Ratna. 2013. Pengaruh Return On Assets, Leverage, Corporate Governance, Ukuran Perusahaan dan Kompensasi Rugi Fiskal pada Tax Avoidance. Fakultas Ekonomi, Universitas Udayana.
Lestari, Maharani Ika., Sugiharto, Toto. 2007. Kinerja Bank Devisa Dan Bank Non Devisa Dan Faktor-Faktor Yang Mempengaruhinya. Proceeding PESAT (Psikologi, Ekonomi, Sastra, Arsitek & Sipil). 21-22 Agustus, Vol.2. Fakultas Ekonomi, Universitas Gunadarma.
Modigliani, Franco and Miller, Merton H,1958, The Cot of Capital, Corporate Finanace, and the theory of Invement, The American Economic Review, 48/3, 261-297
Modigliani, Franco and Miller, Merton H, 1963, The Cost of capital, corporate Income taxes and the cost of capital : A correction, the American Econemic Review,53/3, 433-443
Putri, Cynthia Dwi. 2013. Pengaruh Corporate Governace dan Karakteristik Perusahaan terhadap Pegungkapan Tanggung Jawab Sosial Perusahaan. Skripsi. UNP
Pohan, Hotman Tohir. 2008. Pengaruh Corporate Governace, Rasio Tobin Q, Perata Laba Terhadap Penghindaran Pajak Pada Perusahaan Publik. Fakultas Ekonomi, Universitas Trisakti
Rachmawati, Andri., Triatmoko, Hanung. 2007. Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laba dan Nilai Perusahaan. Simposium Nasional Akuntansi (SNA) X. Makassar.
Rahmawati, Sistya. 2008. Pengaruh Faktor Internal dan Eksternal Perusahaan Terhadap Audit Delay dan Timeliness. Jurnal Akuntansi dan Keuangan. X(1):1-10.
Ratnasari, Yunita. (2011). “Pengaruh Corporate Governance Terhadap Luas Pengungkapan Tanggung Jawab Sosial Perusahaan di dalam Sustainability Report”. Skripsi. Universitas Diponegoro.
Richardson, G., Lanis, R. 2007. Determinants of variability in corporate effective tax rates and tax reform: Evidence from Australia. Journal of Accounting and Public Policy, 26 (2007), 689-704.
Sari, Dewi Kartika., Martani, Dwi. 2010. Karakteristik Kepemilikan Perusahaan, Corporate Governance dan Tindakan Pajak Agresif. Simposium Nasional Akuntansi XIII. Purwokerto.
Santoso, Iman., Rahayu, Ning .2013. Corporate Tax Management . Jakarta : Ortax
Satika, Widya. 2012. Analisis Hubungan Penghindaran Pajak terhadap Biaya Hutang dan Kepemilikan Institusional Sebagai Variabel Pemoderasi. Skripsi. UI
Sartono, Agus. 2002. Manajemen Keuangan. Buku II. Yogyakarta: UPP AMP YKPN.
Sekaran, Uma. 2006. Metodaogi Penelitian untuk Bisnis. Edisi IV. Jakarta: Salemba Empat.
Suandy, Erly. 2011. Perencanaan Pajak (Edisi Revisi). Jakarta: Salemba Empat
Subakti, Theresa Adelina. 2012. Pengaruh Karakteristik Perusahaan dan Reformasi Perpajakan Terhadap Penghindaran Pajak di Perusahaan Manufaktur. Skipsi UI
Sumarsan, Thomas. 2010. Perpajakan Indonesia : Pedoman Perpajakan yang Lengkap Berdasarkan Undang-Undang Terbaru. Yogyakarta : Graha Ilmu
Suyanto, Krisnata Dwi. 2012. “Likuiditas, Leverage, Manajemen laba, Komisaris Independen,terhadap Agresivitas Pajak Perusahaan”. Jurnal Keuangan dan Perbankan, Vol.16, No.2, hlm. 167–177.
Undang-Undang Republik Indonesia No 28 tahun 2007, Ketentuan Umum dan Tata Cara Perpajakan Diretorat Jendral Pajak
Utami, Nurindah Wahyu. 2013. Pengaruh Struktur Corporate Governance, Size, Profitabilitas Perusahaan terhadap Tax Avoidance. Skripsi UNS
Waluyo, 2010, Perpajakan Indonesia, Edisi 7. Penerbit salemba Empat, Jakarta
Weston, Fred, J,. dan Brigham, F. Eugene, 1990, Manajemen Keuangan, Edisi Ketujuh,Jilid Dua, Erlangga. Jakarta.