Pengaruh Ukuran Perusahaan, Penjualan, Debt To Equity Ratio terhadap Petumbuhan Laba pada Sub Sektor Industri Food and Beverage yang terdaftar di BEI Periode 2015-2020

Diki Martin Pangihutan Sinurat

Abstract


The purpose of this study is to determine and analyze the influence of Independent Commissioners, Audit Committees, Institusional Ownership, and Managerial Ownership (Good Corporate Governance) on Tax Avoidance in Companies and Banks in Indonesia. The method used in this research in quantitative. The data are secondary data obtained from the anancial statements of Banking Companies listed on the Indonesian Stock Exchange for the 2015 – 2020 period. The population and the sampel used are Bank Companies that are under the auspices of BUMN (State Owned) with a total of four companies. The analytial method used is multiple linier analysis. Based on the results of the tests carried out in this study, can be seen from the F test and t test. Can be seen in the F test with result Fcount with FTable with significant level α = 0,05 can be known Fcount as big as 10,593 by comparing Ftable α = 0,05 with degress of freedom (df) n-k-1 or 24-4-1 = 19 Ftable value of 2,90 Fcount bigger than Ftable (10,593 > 2,90). The result on the t test partially Independent board of commisioners does not have a signifcant effect on tax avoidance with a significant 1,325 , Audit committees not have a significant effect on tax avoidance with a significant 0,522, Institusional ownership has a significant effect on tax avoidance with a significant 3,724, and Managerial Ownership not have a significant effect on tax avoidance with a significant 0,552. The results of this study can be concluded that simultaneously hassignificant effect on the independent variabel that is Independent Commissioner (X1) , Audit Committees (X2), Institusional Ownership (X3), and Managerial Ownership to the dependent variabel that is Tax Avoidance (Y).


Keywords


Independent Commissioners, Audit Committees, Institusional Ownership, Managerial Ownership

Full Text:

PDF

References


Adhelia, Dita. 2018 . “Pengaruh Good Corporate Governance terhadap Tax Avoidance pada perusahaan properti yang terdapat di BEI periode 2014-2017.”

Agung, Wibodo, Wilopo dan Abdillah. 2016 . “Pengaruh Good Corporate Governance terhadap Penghindaran Pajak.” Perpajakan (JEJAK) 11 No.1.

Armstrong, et.al., 2012 . “Analisis pengaruh kompensasi eksekutif, kepemilikan saham eksekutif dan preferensi risiko eksekutif terhadap penghindaran pajak.” 3 No.2.

Ayu, Annisa Nuralifmina. 2011 . “Pengaruh Corporate Goernance terhadap Tax Avoidance pada perusahaan terdaftar di BEI tahun 2008.”.

Boediono. 2005 .“Kepemilikan manajerial, kepemilikan institusional, dan Kinerja Keuangan sebagai penentu struktur modal perusahaan.” Dinamika Manajemen 4 No.1.

Bradley, et.al., 2002 . “The liberal communitarian debate in contemporary political philosophy and its significance for international relations.” review of international students (Cambridge University Press) 26 No.2.

BUMN. 2002 . “Penerapan prinsip - prinsip Good Corporate Governance dilingkungan BUMN. Kep-17/M-MBU/2002.”.

COASE. 1937 . “Contractual commitments, bargaining power, and governance inseparability:incorporating history into transaction cost theory.” review Academy of Manajement (Online 1 Jan 1999) 24 No.1.

Daniri, Achmad. 2005. “Good Corporate, Konsep dan penerapannya dalam konteks Indonesia.” (Ray Indonesia).

David, Fred R dan. 2009 . “Strategic Manajement.” (Salemba 4) .

Dewayanto, Totok. 2010 .“Pengaruh mekanisme Good Corporate Governance terhadap Kinerja Perusahaan.”.

Fama, Eugene F. 1980 .“Agency Problems and The theory of the firm.” Political economy 88 No.2.

Fuest, dan Riedel. 2009 . “Tax Evasion, Tax Avoidance dan Tax Expenditures in Developing Countries: A Review of the literature.” Repost for the UK Departement For International Development (DFID) PP.1-69.

Hanlon, Michelle, dan Heitzman. 2010 . “A Review of tax researh.” accounting and economics 50 SSPM-id17476561, 2010: 127-178.

Heitzman, dan Hanlon. 2011 . “Tax Avoidance dan Corporate Risk: AN Empirical study M manufacturing Company.” 4 No.2.

Hoque, et.al., 2011 . “Tax Evasion and Avoidance Crimes - A study on some corporate forms of Bangladesh. Tax Manajement.”.

Jaya, Aravat, dan Kartika. 2013 . “Corporate Governance Konservatisme akuntansi dan Tax Avoidance.” FE Universitas Negeri Jakarta, Prosiding simposium Nasional Perpajakan 4.

Kusmayadi, Dedi Rudiana, dan Jajang Badruzaman. 2015 .“Good Corporate Governance.” (LPPM Universitas Siliwangi).

Mangunsong, Soddin. 2002 .“Pengaruh penetapan besarnya pajak menurut surat pemberitahuan pajak terhutang (SPPT) terhadap keberatan dan banding wajib pajak Direktorat Jendral Pajak Kanwil VII.” Akuntansi 1 No.2.

Mufidah, Humairah. 2019 . “Pengaruh Corporate Governance terhadap Penghindaran Pajak pada perusahaan Manufaktur di BEI tahun 2014-2017.”.

Nuraini, Asttri. 2019 . “Pengaruh Good Corporate Governance terhadap penghindaran pajak pada perusahaan yang terdaftar di BEI tahun 2031-2017.”.

Oktofian, Muhammad. 2015 . “Pengaruh Good Corporate Governance terhadap Tax Avoidance pada sektor perbankan yang terdaftar di BEI periode 2009-2013.”.

ORCD. 2004 . “ORCD principles of corporate governance.”.

Purnama, Yudi Santara Setya, Vianey Norpratiwi, dan FCGI. 2001 . “Pengaruh Corporate Governance terhadap peringkat obligasi dan Yield Obligasi.” 7 No.2.

Resmi, Siti. 2019 . “Pengaruh sistem E-Billing dan Kulitas pelayanan terhadap kepatuhan wajib pajak.” (Salemba 4).

Rosmawati. 2021 . “Analisis sisa lebih perhitungan anggaran (SilPA) pada Anggaran Pendapatan dan Belanja Daerah (APBD) kabupaten Muaro Jambi tahun Anggaran 2015-2019.” Citra Ekonomi 2 No.1.

Siallagan, dan Machfoedz. 2006 . “Mekanisme Corporate Governance, kualitas laba dan nilai perusahaan.” (Fakultas Ekonomi UGM).

Solomon. 2004 “Corporate Governance and Accountability.” manajement research and invitation 2 No.1.

Sugiyono. 2014 . “Metode Penelitian Kuantitatif, Kualitatif dan R&D.” (Alfabeta).

Surya, Indra, dan Ivan Yustiavandana. 2006 . “Penerapan Good Corporate Governance: Mengesampingkan hak - hak istemewa demi kelangusngan usaha.” (Kencana Prenada Media Group).

Sutedi, dan Adrian. 2014 . “Good Corporate Governance.” (Sinar Grafika).

Sutojo, Aldridge. 2005 . “Corporate Governance dan Kinerja Perusahaan.” Ekonomi, Akuntansi dan Manajemen 2 No.2.

Tjager, Alijoyo, Djemat, dan Soembodo. 2003 . “Corporate Governnce. Tantangan dan Kesempatan bagi komunitas Bisnis Indonesia.” (Prenhallindo).

Tunggal, Imam S, dan Amin W. 2002 . “Pengaruh Good Corporate Governance terhadap nilai perusahaan yang terdaftar pada indeks Sri Kehati.” Ilmu dan Riset Akuntansi 4 No.7.

Ujiyantho, dan Pramuka. 2007 . “Mekanisme Corporate Governance, Manajemen Laba, dan Kinerja Keuangan.” Simposium Nasional Akuntansi X,.

Widyoiswara, Prasetyo. 2014 . “Corporate Governance dan Kinerja Perusahaan.” Akuntansi, Ekonomi, dan Manajemen Bisnis 2 No.2.

Indonesian Stock Exchange




DOI: http://dx.doi.org/10.33087/sms.v3i3.122

Refbacks

  • There are currently no refbacks.




Science of Management and Students Research Journal (SMS)
Publisher: Faculty of Economics, Batanghari University
Jl. Slamet Ryadi, Broni-Jambi, Kodepos: 36122, Phone: 0741-668280, email: sms.unbari@gmail.com

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.