EXECUTIVE CHARACTERISTICS AND COMPANY SIZES ON TAX AVOIDANCE
Abstract
This study aims to determine the effect of executive characteristics and company size on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The population in this study amounted to 136 companies and the samples used were as many as 26 companies using purposive judgment sampling. The data used is secondary data. Multiple linear regression analysis method. Based on the results of testing the hypothesis, it can be concluded that simultaneously and partially executive characteristics and company size influence tax avoidance. Keywords: executive characteristics, company size, tax avoidance.References
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Gupta, S. and Newberry, K. (1997), Determinants of the variability on corporate effective tax rates: Evidence from longitudinal data. Journal of Accounting and Public Policy, Vol. 16 No.1, hlm 1-34.
Hanafi, U. dan Harto, P. (2014), Analisis Pengaruh Kompensasi Eksekutif, Kepemilikan Saham Eksekutif dan Preferensi Risiko Eksekutif terhadap Penghindaran Pajak Perusahaan. Diponegoro Journal Of Accounting. Vol. 3 No. 2, hlm 1-11.
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La Porta, R. and Silanez, F. (1999), Corporate ownership around the world. Journal of Finance, Vol. 54, hlm 471-517.
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Low, A. (2006), Managerial Risk-Taking Behavior and Equity-Based Compensation. Fisher College of Business Working Paper, 03-003.
Maharani, I.G dan Suardana, K.A. (2014), Pengaruh Corporate Governance, Profitabilitas dan Karakteristi Eksekutif pada Tax Avoidance Perusahaan Manufaktur, E-jurnal Akuntansi Universitas Udayana, Vol. 9 No.2, hlm 525-539.
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Praptidewi, L.P.M. dan Sukartha, I.M. (2016), Pengaruh Karakteristik Eksekutif dan Kepemilikan Keluarga Pada Tax Avoidance.E-jurnal Akuntansi Universitas Udayana, Vol. 17, No. 1, hlm 426-452.
Rachmawati, A. dan Triatmoko, H. (2007), “Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laba dan Nilai Perusahaan”. The Accounting Review, Vol. 9 No. 1, hlm 1-17.
Rahayu, S.K. (2010), PERPAJAKAN INDONESIA : Konsep dan Aspek Formal, Yogyakarta : Graha Ilmu.
Richardson, G. and Lanis, R. (2007), “Determinants of Variability In Corporate Effective Tax Rates and Tax Reform: Evidence From Australia”. Jorunal of Accounting and Public Policy, Vol. 26, hlm 689-704.
Rodriguez. and Arias. (2012), Do Business Characteristics Determine an Effective Tax Rate?. The Chinese Economy, Vol. 45 No. 6, hlm 60-83.
Sudirham, S. (2011), Studi Mandiri Fungsi dan Grafik. Bandung: Darpublic.
Swingly, S. dan Sukartha, I.M. (2015), Pengaruh Karakter Eksekutif, Komite Audit, Ukuran Perusahaan, Leverage, dan Sales Growth Pada Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana. Vol. 10 No.1, hlm 47-62.
Undang-undang Nomor 16 Tahun 2009 Tentang Ketentuan Umum dan Tata Cara Perpajakan.
Watts, R.L. and Zimmerman, J.L. (1986). Positive Accounting Theory : A Ten Year Perspective. The Accounting Review, Vol. 65 No.1, hlm 131-156.
Zimmerman, J. (2003), Taxes and Firm Size. Journal of Accounting an Economics, Vol. 5 No.2, hlm 119-149
Ardyansyah, D. dan Zulaikha. (2014), Pengaruh Size, Leverage, Profitability, Capital Intensity Ratio dan Komisaris Independen Terhadap Effective Tax Rate (ETR). Diponegoro Journal Of Accounting, Vol. 3, No.2, hlm 1-9.
Butje, S. dan Tjondro, E. (2014), Pengaruh Karakter Eksekutif dan Koneksi Politik Terhadap Tax Avoidance. Tax & Accounting Review. Vol.4 No.2. hlm 1-9.
Cahyono, D.D. Andini, R. dan Raharjo, K. (2016), Pengaruh Komite Audit, Kepemilikan Institusional, Dewan Komisaris, Ukuran Perusahaan, Leverage, dan Profitabilitas terhadap Tindakan Penghindaran Pajak pada Perusahaan Perbankan yang Listing BEI Periode Tahun 2011-2013. Journal of Accounting. Vol 2 No.2.
Darmawan, I.G.H dan Sukartha, I.M. (2014), Pengaruh penerapan corporate governance, Leverage, return on assets, dan ukuran Perusahaan pada penghindaran pajak. E-Jurnal Akuntansi Universitas Udayana. Vol.9 No.1, hlm 143-161.
Dewi, K. dan Jati, I.K. (2014), Pengaruh Karakter Eksekutif, Karateristik Perusahaan, dan Corporate Governance pada Tax Avoidance di Bursa Efek Indonesia. E-Jurnal Akuntansi. Vol.6 No.2, hlm 249- 260.
Dewinta, I. A. R. dan Setiawan, P. E. (2016), Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Leverage, dan Pertumbuhan Penjualan Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, Vol. 14 No. 3, hlm 1584-1613.
Dharma, I.M.S. dan Ardiana, P.A. (2016), Pengaruh Leverage, Intensitas Aset Tetap, Ukuran Perusahaan, dan Koneksi Politik terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, Vol.15 No.1, hlm 584-613.
Dyreng, S.D. Hanlon, M. and Maydew, E.L. (2008), Long-Run Corporate Tax Avoidance. The Accounting Review, Vol. 83 No. 1, hlm 61–82.
Dyreng, S.D. Hanlon. M. and Maydew, E.L. (2010), The Effect of Executives on Corporate Tax Avoidance. The Accounting Review, Vol. 85 hlm 1163-1189.
Gupta, S. and Newberry, K. (1997), Determinants of the variability on corporate effective tax rates: Evidence from longitudinal data. Journal of Accounting and Public Policy, Vol. 16 No.1, hlm 1-34.
Hanafi, U. dan Harto, P. (2014), Analisis Pengaruh Kompensasi Eksekutif, Kepemilikan Saham Eksekutif dan Preferensi Risiko Eksekutif terhadap Penghindaran Pajak Perusahaan. Diponegoro Journal Of Accounting. Vol. 3 No. 2, hlm 1-11.
Hanlon, M. and Heitzman, S. (2010), A review of tax research. Journal of Accounting and Economics, Vol. 50 No. 40, hlm 127 – 178.
Hutagaol, John. (2007), Perpajakan Isu-isu Kontemporer, Jakarta: Graha Ilmu.
https://www.cnnindonesia.com/ekonomi/20171207145938-532-260818/ditjen-pajak-bakal-cek-kepatuhan-pajak-gucci-indonesia, diunduh 28 September 2018.
https://finance.detik.com/berita-ekonomi-bisnis/d-3755820/ini-modus-penghindaran-pajak-yang-diduga-dilakukan-gucci, diunduh 28 September 2018.
https://kumparan.com/michael-agustinus/gucci-diduga-melakukan-penghindaran-pajak?ref=body&type=mbcjugal, diunduh 28 September 2018.
https://kumparan.com/@kumparanbisnis/sebelum-gucci-5-perusahaan-ini-pernah-ketahuan-menghindari-pajak,diunduh 28 September 2018.
Keputusan Ketua Badan Pengawas Pasar Modal No. Kep-11/PM/1997. Peraturan nomor IX.C.7. Perusahaan Menengah atau Kecil.
Keputusan Menteri Keuangan Republik Indonesia: 544/KMK.04/2000. Tanggal: 28-12-2000 Tentang Kepatuhan Pajak
Kieso, D.E. Weygandt, J.J. and Warfield, T.D. (2011), Intermediate Accounting IFRS Edition Volume 1. USA: John Wiley & Sons, Inc.
Kurniasih. dan Sari. (2013), Pengaruh Return On Aset, leverage, Corporate Goverance, Ukuran Perusahaan dan Kompensasi Rugi Fiskal Pada Tax Avoidance. Buletin Studi Ekonomi, Vol.18 No. 1, hlm 58-66.
La Porta, R. and Silanez, F. (1999), Corporate ownership around the world. Journal of Finance, Vol. 54, hlm 471-517.
Lewellen, K. (2003), Financing Decisions When Managers Are Risk Averse, Working Paper, Mit Sloan School of Management.
Low, A. (2006), Managerial Risk-Taking Behavior and Equity-Based Compensation. Fisher College of Business Working Paper, 03-003.
Maharani, I.G dan Suardana, K.A. (2014), Pengaruh Corporate Governance, Profitabilitas dan Karakteristi Eksekutif pada Tax Avoidance Perusahaan Manufaktur, E-jurnal Akuntansi Universitas Udayana, Vol. 9 No.2, hlm 525-539.
Nugroho, A.D. (2009), Anti-Avoidance Rules di Indonesia Pasca Amandemen UU Pajak Penghasilan, Mimbar Hukum, Vol.21, No.1, hlm 109-126.
Paligorova, T. (2010), Corporate Risk Taking and Ownership Structure, Bank of Canada Working Paper, 2010-3.
Peraturan Menteri Perdagangan Nomor 46/M-DAG/PER/9/2009 tentang Penerbitan Surat Izin Usaha Perdagangan (SIUP).
Praptidewi, L.P.M. dan Sukartha, I.M. (2016), Pengaruh Karakteristik Eksekutif dan Kepemilikan Keluarga Pada Tax Avoidance.E-jurnal Akuntansi Universitas Udayana, Vol. 17, No. 1, hlm 426-452.
Rachmawati, A. dan Triatmoko, H. (2007), “Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laba dan Nilai Perusahaan”. The Accounting Review, Vol. 9 No. 1, hlm 1-17.
Rahayu, S.K. (2010), PERPAJAKAN INDONESIA : Konsep dan Aspek Formal, Yogyakarta : Graha Ilmu.
Richardson, G. and Lanis, R. (2007), “Determinants of Variability In Corporate Effective Tax Rates and Tax Reform: Evidence From Australia”. Jorunal of Accounting and Public Policy, Vol. 26, hlm 689-704.
Rodriguez. and Arias. (2012), Do Business Characteristics Determine an Effective Tax Rate?. The Chinese Economy, Vol. 45 No. 6, hlm 60-83.
Sudirham, S. (2011), Studi Mandiri Fungsi dan Grafik. Bandung: Darpublic.
Swingly, S. dan Sukartha, I.M. (2015), Pengaruh Karakter Eksekutif, Komite Audit, Ukuran Perusahaan, Leverage, dan Sales Growth Pada Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana. Vol. 10 No.1, hlm 47-62.
Undang-undang Nomor 16 Tahun 2009 Tentang Ketentuan Umum dan Tata Cara Perpajakan.
Watts, R.L. and Zimmerman, J.L. (1986). Positive Accounting Theory : A Ten Year Perspective. The Accounting Review, Vol. 65 No.1, hlm 131-156.
Zimmerman, J. (2003), Taxes and Firm Size. Journal of Accounting an Economics, Vol. 5 No.2, hlm 119-149
Published
2023-02-28
Section
Articles
