Pengaruh Corporate Governance, Ukuran Perusahaan, Kompensasi Rugi Fiskal Dan Struktur Kepemilikan Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2008-2012)
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 corporate governance, firm size,fiscal lost compensation and institutional ownership to 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 2008 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 panel regresion analysis with eviews6.
The results show that : 1 ) independent komisaries ( X1 ) as measured by number of independent commisioner has a significant negative effect on Tax avoidance ( Y ), 2 ) audit commiitee( X2 ) as measured by the dummy has no significant effect on Tax avoidance ( Y ), 3 ) firm size(X3) as measured by the log total asset has significant positive effect on Tax avoidance (Y),4) fiscal lost compensation (X4) as measured by the dummy has no signifikan effect on Tax avoidance (Y), and (5) ownership structure (X5) as mesuared by the pecentage of institutional ownership has no signifikan effect on tax avoidance (Y). For future research should add other variables that affect tax avoidance companies including profitability, leverage , and the audit quality.
Keywords: Tax avoidance, Corporate Governance,firm size, fiscal lost compensation and ownership structure
Full Text:
PDFReferences
Amri, G. 2013.” Komisaries independen dan GCG”. http//:www. GustiAmri
GCG.htm. Diakses tanggal 8 november 2013.
Anderson, Ronald, C., Mansi, A., Sattar, & Reeb, David, M. (2003).Founding family ownership and firm performance: evidence from the S&P 500.Journal of Finance 58, 1301-1328.
Andriyani, Ni Ketut. 2008. Pengaruh Investment Opportunity Set (IOS), Mekanisme Corporate Governance, Ukuran Perusahaan dan Leverage pada Kualitas Laba (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2003-2007). Skripsi Fakultas Ekonomi Universitas Udayana.
Annisa,Nuralifmida Ayu., Kurniasih Lulus. 2012. Pengaruh Corporate Governance terhadap Tax Avoidance. Jurnal Akuntansi dan Auditing Volume 8/No. 2. 95-199.
Arifin, Z. (2003). Masalah Agensi dan Mekanisme Kontrol pada ¬Peru-sahaan dengan Struktur ¬Kepemil-ikan Terkonsentrasi yang Dikontrol Keluarga: Bukti dari Perusa¬haan Publik di Indonesia. Unpubli¬shed Dissertation, FEUI Graduate Program in ¬Manag-ement.
Bovi, Maurizio. 2005. Book-Tax Gap, An Income Horse Race.Working Paper No. 61, Desember 2005.
Boediono, Gideon Sb. 2005. Kualitas Laba: Studi Pengaruh Mekanisme Corporate Governance dan ¬Dam-pak Manajemen Laba dengan Menggu¬nakan Analisis Jalur. Simposium Nasional Akuntansi VII. Bali.
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.
Desai M. A., and D. Dharmapala, (2006). “Corporate tax avoidance and high-powered incentives”. Journal of Financial Economics 79: 145-179.
Dyreng, Scott D.; Hanlon, Michelle; Maydew Edward L, 2008, Long-Run Corporate Tax Avoidance, The Accounting Review, 83, 61-82.
Fadhilah, Rahmy. 2014. Pengaruh corporate governance terhadap tax avoidance. skripsi universitas negeri padang.
Fama, Eugene F. dan Jensen, Michael C. (1983). Separation of Ownership and Control.Journal. of Law and Economics, Vol. 26, No. 2, Corporations and Private ¬Prope-rty: AConference ¬Sponsor¬ed by the Hoover Institution, pp. 301-325.
Forum for Corporate Governance in Indonesia (FCGI). (2003). Indone¬sia Company Law. http://www.fcgi.org.id. Diakses tanggal : 2 september 2013.
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.
Hardika, Nyoman Sentosa. 2007. Perencanaan Pajak sebagai Strategi Penghematan Pajak. Jurn¬al Bisnis dan ¬Kewiraus-ahaan. Volume 3 No.2. 103-112.
Haackston, D, and M. Milne. 2001 . ”Some Determinants of Social and Environmental Reporting: A Review of The Literature and A longitudinal Study of UK Disclosure.” Accounting, Auditing, and Accountability Journal 28, no. 3
Hasnati, SH., MH., (2005), Analisis Hukum Komite dalam Organ Perseroan Terbatas Menuju Good Corporate Governance, Jurnal Hukum Bisnis 2, 16-24
Hidayanti, Afliyani Nur. 2013.” Pengaruh Antara Kepemilikan Keluarga dan Corporate Governance Terhadap Tindakan Pajak Agresif”. Universitas Diponegoro : ¬Sema-rang.
Hiro Tugiman, (1995), Komite audit, PT. Eresco, Bandung , (1999), Sekilas: Komite Audit, PT. Eresco,Bandung.
Jogiyanto, H.M. 2000. Teori Portofolio dan Analisis Investasi. Yogyakarta: BPFE.
Judi Budiman, Setiyono. 2012. Pengaruh Karakter Eksekutif Terhadap Penghindaran Pajak (Tax Avoida¬nce).
Keputusan Ketua Badan Pengawas Pasar Modal Nomor: Kep-41/PM/2003
Keputusan Menteri Badan Usaha Milik Negara Nomor: Kep-103/MBU/2002.
Kirchler, E., Maciejovsky, B., and Schneider, F. (2003). Everyday Representations of Tax Avoidance, Tax Evasion, and Tax Flight: Do Legal Differences Matter? Journal of Economic Psychology, 24(4):535-553.
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.
Khurana, I. K. dan W. J. Moser. 2009. Institutional Ownership and Tax Aggressiveness.www.ssrn.com
La Porta, R., Lopez-de-Silanes, F., & Shleifer, A. (1999). Ownership around the World.The Journal of Finance, Vol. 54, No. 2, pp. 471-517.
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.
Lim, YD. (2011). Tax avoidance, cost of debt and shareholder activism: Evidence from Korea. Journal of Banking & Finance 35, 456–470.
Mardiasmo. 2002. Perpajakan. Edisi Revisi Tahun 2002. Yogyakarta : Andi
Mayangsari,Sekar. 2003.Analisis Pengaruh Independensi, Kualitas Audit, serta Mekanisme Corporate Governance terhadap Integritas Laporan Keuangan. Simposium Nasional Akuntansi VI. Surabaya.
Minick, K.and T. Noga. “ Do corporate governance charateristics ¬influ-ence tax management?” journal of corporate finance 16, 703-718.
Mudrajad Kuncoro. 2003. Metode Riset Untuk Bisnis & Ekonomi: Bagaimana Meneliti & menulis tesis Jakarta: Erlangga.
Pohan, H. T. 2008. Pengaruh Good Corporate Governance, Rasio Tobin’s q, Perata Laba terhadap Penghindaran Pajak pada Pe-rusahaan Publik. ¬¬http://hotman-pohan. blogspot.com.
Sari, D.K., dan Martani, D., (2010) “Ownership Characteristics, Corpor¬ate Governance and Tax Aggress¬iveness”, The 3rd International Accounting ¬Confer-ence & The 2nd Doctoral Colloquium. Bali.
Sekaran, Umar. 2006. Metodologi ¬Peneliti-an Untuk Bisnis. Jilid 2. Edisi 4. Salemba Empat: Jakarta.
Sillagan, H., dan M. Machfoedz. 2006. Mekanisme Corporate ¬Governa-nce, Kualitas Laba dan Nilai Perusahaan.Simposium Nasional Akuntansi IX. 24-25 Agustus 2006. Padang.
Siswanto Sutojo dan E. John Aldridge, (2005), Good Corporate ¬Govern-ance (Tata Kelola Perusahaan Yang Sehat), cetakan pertama, PT. Damar Mulia Pustaka.
Siegfried, J. 1972. The relationships between economic structure and the effect of political influence: empirical evidence from the federal corporation income tax program. Ph.D. dissertation. University of Wisconsin, dalamRichardson, G., & Lanis, R. (2007). Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia.Journal of Accounting and Public Policy, 26 (2007), 689-704.
Sriwedari, Tuti. 2009. Mekanisme Good Corporate Governance,
Suandy, Erly. 2008. Perencanaan Pajak. Edisi 4. Jakarta: Salemba Empat
Suandy, Erly. 2011. Manajemen ¬Perpaja-kan. Yogyakarta: Andi.
Timothy, Young Chi Kwan, (2010), “ Efects of corporate governance on tax aggressiveness”, Hong Kong Baptis University.
Undang-Undang no.17 tahun 2000 tentang pajak penghasilan.
Utami, Nurindah Wahyu. 2013. Pengaruh Struktur Corporate Governance, Size, Profitabilitas Perusahaan terhadap Tax Avoidance. Skripsi UNS
Watts, R., Zimmerman, J. 1986. Towards a Positive Theory of Accounting. New Jersey: Prentice-Hall.
Warsono, dkk. (2010).Corporate ¬Govern-ance Concept and Model.Edisi Pertama. UGM: Yogyakarta.
Waluyo. 2010. Perpajkan Indonesia. Edisi 9. Jakarta : Salemba Empat
Wing Wahyu Winarno. 2009. Analisis Ekonometrika dan Statistika dengan Eviews. Yogyakarta: Sekolah Tinggi Ilmu Manajemen YKPN.
www.cti.org
Xynas, Lidia, 2011, Tax Planning, Avoidance and Evasion in Australia 1970-2010: The ¬Regula-tory Responses and Taxpayer Compliance, Revenue Law Journal, 20-1.
Zain, Mohammad. 2003. Manajemen Perpaja¬kan. Jakarta: Salemba Empat.
Zimmerman, J. 2003. Taxes and Firm ¬Size.¬ Journal of Accounting an Economics, 5 (2), 119-149.