THE INFLUENCE OF THE PROPORTION OF INDEPENDENT COMMISIONERS, MUSLIM DIRECTORS, EXECUTIVE CHARACTER, AND AGE OF THE MAIN DIRECTOR ON TAX AVOIDANCE WITH COMPANY SIZE AS A MODERATIONG VARIABLE (CASE STUDY: COMPANIES REGISTERED AT ISSI IN 2017-2021)

Intan Pratiwii

Abstract


This study aims to determine the effect of the proportion of Independent Commissioners, Muslim Directors, Management Character, and Age of the Main Director on Tax Avoidance with Company Size as a Moderator in Companies Registered at ISSI in 2017-2021. This research is a quantitative research with secondary data in the form of panel data. The sampling technique is purposive sampling; The sample used is 32 companies registered at ISSI for the 2017-2021 period. The analytical tool used is the Eviews 9 application. The analytical method used is descriptive test, stationarity test, F test, t test, R2 test, classic assumption test, and MRA test. The results showed that the variable proportion of independent commissioners, Muslim directors, and the age of the main director had no effect on tax evasion. Meanwhile, the character of the executive ticket has a significant positive effect on tax evasion. Based on the Moderated Regression Analysis test, it shows that the variable size of the proportion of the company cannot moderate the influence of independent commissioners, Muslim board of directors, executive committee character, and age of the main director on tax avoidance.


Keywords


Independent Commissioners, Muslim Board of Directors, Character of Executive Board, Age of President Director, Company Size, Tax Avoidance

Full Text:

PDF

References


References

Afriyanti, S. A., Sugiarti, & Hariyanti, W. (2019). Pengaruh Karakter Eksekutif dan Dimensi Tata Kelola Perusahaan terhadap Penghindaran Pajak. Journal of Islamic Finance and Accounting, 2(1), 1–13.

Asroni, R., & Yuyetta, E. N. A. (2019). Analisis Pengaruh Tata Kelola Perusahaan dan Karakteristik Direktur Utama Terhadap Tindakan Pajak Agresif di Indonesia. Diponegoro Journal of Accounting, 8(2), 1–10. http://ejournal-s1.undip.ac.id/index.php/accounting

Darmayanti, P. P. B., & Merkusiwati, N. K. L. A. (2019). Pengaruh Ukuran Perusahaan, Profitabilitas, Koneksi Politik dan Pengungkapan Corporate Social Responsibility Pada Tax Avoidance. E-Jurnal Akuntansi, 26(3), 1992–2019. https://doi.org/10.24843/eja.2019.v26.i03.p12

Elfita, R., & Agustina, H. (2020). Luas Pengungkapan Tata Kelola Perusahaan Pada Bank Syariah Di Indonesia. Business and Finance Journal, 5(2), 101–111. https://doi.org/10.33086/bfj.v5i2.1778

Fitria, G. N. (2018). Pengaruh Kepemilikan Institusional, Komisaris Independen, Karakter Eksekutif dan Size Terhadap Tax Avoidance. Profita : Komunikasi Ilmiah Akuntansi Dan Perpajakan, 11(3), 438–451.

Fuad, & yuwono. (2019). Pengaruh Corporate Governance Dan Kompensasi Eksekutif Terhadap Agresivitas Pajak. Diponegoro Journal of Accounting, 8(3), 1–12. http://ejournal-s1.undip.ac.id/index.php/accounting

Hariyanto, F., & Utomo, D. C. (2018). Pengaruh Corporate Governance dan Kompensasi Eksekutif Terhadap Agresivitas Pajak(Studi Empiris Perusahaan Jasa Sektor Keuangan yang Terdaftar di BEI Tahun 2014 - 2016). Diponegoro Journal of Accounting, 7(4), 1–14.

Hidayati, N., & Fidiana. (2017). Pengaruh Corporate Governance Social Responsibility dan Good Corporate Governance terhadap Pengindaran Pajak. Jurnal Ilmu Dan Riset Akuntansi, 6(3), 1052–1070.

Juliawaty, R., & Astuti, C. D. (2019). Tata Kelola, Kompensasi Ceo, Karakteristik Ceo, Accounting Irregularities Dan Tax Aggressiveness. Jurnal Akuntansi Trisakti, 6(2), 285–300. https://doi.org/10.25105/jat.v6i2.5451

Khairunisa, K., Hapsari, D. W., & Aminah, W. (2017). Kualitas Audit, Corporate Social Responsibility, Dan Ukuran Perusahaan Terhadap Tax Avoidance. Jurnal Riset Akuntansi Kontemporer, 9(1), 39–46. https://doi.org/10.23969/jrak.v9i1.366

Merkusiwati, N. K. L. A., & Damayanthi, I. G. A. E. (2019). Pengaruh Pengungkapan CSR, Karakter Eksekutif, Profitabilitas, Dan Investasi Aktiva Tetap Terhadap Penghindaran Pajak. E-Jurnal Akuntansi, 29(2), 833–853. https://doi.org/10.24843/eja.2019.v29.i02.p26

Noviani, L., Diana, N., & Mawardi, M. C. (2018). Pengaruh Karakteristik Eksekutif, Komite Audit, Ukuran Perusahaan, Leverage dan Sales Growth pada Tax Avoidance (Studi Kasus Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia). Jurnal Ilmiah Riset Akuntansi, 7(01), 27–40. www.idx.co.id.

Nugraha, M. I., & Mulyani, S. D. (2019). Peran Leverage Sebagai Pemediasi Pengaruh Karakter Eksekutif, Kompensasi Eksekutif, Capital Intensity, Dan Sales Growth Terhadap Tax Avoidance. Jurnal Akuntansi Trisakti, 6(2), 301–324. https://doi.org/10.25105/jat.v6i2.5575

Oliviana, A., & Muid, D. (2019). Pengaruh Good Corporate Governance Terhadap Tax Avoidance (Studi Empiris Pad Perusahaan Manufaktur Yang Terdaftar Di BIE Tahun 2014-2017). Diponegoro Journal of Accounting, 8(3), 1–11.

Prasetyo, I., & Pramuka, B. A. (2018). Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Dan Proporsi Dewan Komisaris Independen Terhadap Tax Avoidance. Jurnal Ekonomi, Bisnis, Dan Akuntansi (JEBA), 20(02), 1–15. https://doi.org/10.32616/jbr.v1i2.64

Saputri, F. A. (2018). Pengaruh Profitabilitas, Leverage, Intensitas Modal dan Proporsi Dewan Komisaris Independen Terhadap Tax Avoidance. Jurnal Ekobis Dewantara, 1(6), 171–180. http://www.fao.org/3/I8739EN/i8739en.pdf

Sarra, H. D. (2017). Pengaruh Konservatisme Akuntansi, Komite Audit dan Dewan Komisaris Independen Terhadap Penghindaran Pajak (Studi Empiris Pada Industri Kimia dan Logam di Bursa Efek Indonesia Periode 2010-2014). Competitive Jurnal Akuntansi Dan Keuangan, 1(1), 63–86. https://doi.org/10.31000/competitive.v1i1.108

Sulistiyanti, U., & Nugraha, R. A. Z. (2019). Corporate Ownership, Karakteristik Eksekutif, Dan Intensitas Aset Tetap Terhadap Penghindaran Pajak. Profita : Komunikasi Ilmiah Akuntansi Dan Perpajakan, 12(3), 361–377. https://doi.org/10.22441/profita.2019.v12.03.001

Tiong, K., & Rakhman, F. (2021). Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, dan Sales Growth Terhadap Penghindaran Pajak Pada Perusahaan Sektor Industri Dasar Kimia yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2019. Jurnal Buana Akuntansi, 6(1), 67–82.

Yustin, A. L., & Effendi, B. (2021). Penggunaan Corporate Social Responsibility Sebagai Intervening: Antara Komisaris Independen, Dewan Direksi, Komite Audit dan Kualitas Audit Terhadap Tax Avoidance. STATERA: Jurnal Akuntansi Dan Keuangan, 3(2), 75–84. https://doi.org/10.33510/statera.2021.3.2.75-84




DOI: http://dx.doi.org/10.24014/jiq.v19i1.21778

Refbacks

  • There are currently no refbacks.