The Effect of Good Corporate Governance on Tax Avoidance of Listed Companies in Indonesian Stock Exchange in 2015-2017
top of page
Asian Institute of Research, Journal Publication, Journal Academics, Education Journal, Asian Institute
Asian Institute of Research, Journal Publication, Journal Academics, Education Journal, Asian Institute

Economics and Business

Quarterly Reviews

ISSN 2775-9237 (Online)

asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, managemet journal
asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, managemet journal
asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, managemet journal
asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, managemet journal
crossref
doi
open access

Published: 15 March 2019

The Effect of Good Corporate Governance on Tax Avoidance of Listed Companies in Indonesian Stock Exchange in 2015-2017

Retnaningtyas Widuri, Winnie Wijaya, Jessica Effendi, Elvina Cikita

Petra Christian University, Indonesia

asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, management journal

Download Full-Text Pdf

doi

10.31014/aior.1992.02.01.72

​

​

Abstract

The purpose of this research was to find out the effect of mechanism good corporate governance on tax avoidance. The mechanism of good corporate governance was proxied in executive compensation, executive character, company size, institutional ownership, the proportion of board of commissioners, audit committee and audit quality. The sample in this study were 238 companies listed on the Indonesia Stock Exchange and obtained 714 research data. In this study, tax avoidance was measured by using the current effective tax rate (CETR). The results of this study concluded that executive compensation, executive character, institutional ownership, audit committee, and audit quality had an effect on tax avoidance. In addition, the size of the company and independent board of commissioners didn't affect on tax avoidance.

References

  1. Annisa, N. A., & Kurniasih, L. (2012). Pengaruh corporate governance terhadap Tax avoidance. Jurnal Akuntansi & Auditing, 8(2), 95-189.

  2. Asfiyati. 2012. Pengaruh Corporate Governance, Kepemilikan Keluarga, dan Karakteristik Perusahaan Terhadap Tax Avoidance. Skripsi Fakultas Ekonomi Universitas Sebelas Maret, Surakarta.

  3. Budiman, J., Miharjo S., 2012, Pengaruh Karakter Eksekutif Terhadap Penghindaran Pajak (Tax Avoidance). Postgraduate Thesis. Universitas Gadjah Mada.

  4. Dewi, Ni Nyoman Kristiana., dan I Ketut Jati. 2014. Pengaruh Karakter Eksekutif, Karakteristik Perusahaan, dan Dimensi Tata Kelola Perusahaan yang Baik Pada Tax Avoidance di Bursa Efek Indonesia. Jurnal. Universitas Udayana.

  5. Dyreng, S.D., Hanlon, M. and Maydew, E.L. (2008), “Long-run corporate tax avoidance”, Accounting Review, 83, 61–82

  6. Fadhilah, Rahmi. 2014. Pengaruh Good Corporate Governance Terhadap Tax Avoidance (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia 2009-2011). Jurnal Akuntansi Universitas Negeri Padang, 2 (1).

  7. Hanum, Hashemi Rodhian dan Zulaikha. 2013. Pengaruh Karakteristik Corporate Governance Terhadap Effective Tax Rate (Studi Empiris Pada BUMN yang terdaftar di BEI 20092011). Jurnal Vol. 2 Nomor 2. Universitas Diponegoro.

  8. Pohan, C. A. (2015). Manajemen perpajakan. Jakarta: PT. Gramedia Pustaka Utama.

  9. Prakosa, Kesit Bambang. 2014. Pengaruh Profitabilitas, Kepemilikan Keluarga, dan Corporate Governance Terhadap Penghindaran Pajak di Indonesia. Simposium Nasional Akuntansi xvii. 22-27 September 2014. Mataram, Indonesia, h: 1-27.

  10. Raharjo, Arko Soni dan Daljono. 2014. Pengaruh Dewan Komisaris, Direksi, Komisaris Independen, Struktur Kepemilikan dan Indeks Corporate Governance Terhadap Asimetri Informasi. Diponegoro Journal of Accounting, 3 (3): 1.

  11. Rego, Sonja Olhoft. 2003. Tax-Avoidance Activities of U.S. Multinational Corporations. Contemporary Accounting Research, Vol. 20, No. 4, Winter 2003, pp 805-833.

  12. Vivi Adeyani Tandean, Winnie (2016). The Effect of Good Corporate Governance on Tax Avoidance: An Empirical Study on Manufacturing Companies Listed in IDX period 2010-2013, Asian Journal of Accounting Research, Vol. 1 Issue 1.

  13. Winarsih, R., Prasetyono, Kusufi, M. S., 2014, Pengaruh Good Corporate Governance dan Corporate Sosial  Responsibility Terhadap Tindakan Pajak Agresif: Studi pada Perusahaan Manufaktur yang Listing di BEI Tahun 2009-2012. Simposium Nasional Akuntansi XVII.

bottom of page