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All Journal STATERA: Jurnal Akuntansi dan Keuangan Indonesian Journal Accounting (IJAcc)
Sriyani Sriyani
Universitas Sultan Ageng Tirtayasa
Economics, Econometrics & Finance

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Corporate Tax Avoidance: Kontribusi Mekanisme Corporate Governance dan Corporate Social Responsibility Pada Perusahaan Industri Manufaktur Sektor Industri Dasar dan Kimia Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018 Ai Hendrani; Dadan Ramdhani; Thika Febriani; Sriyani Sriyani
STATERA: Jurnal Akuntansi dan Keuangan Vol 2 No 2 (2020)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2020.2.2.109-132

Abstract

The purpose of this study is to examine the effect of the corporate governance mechanism using indicators of institutional ownership, independent commissioners, audit committee and managerial ownership and corporate social responsibility on corporate tax avoidance, empirical studies on basic industrial companies and chemicals listed on the Indonesia Stock Exchange. in 2014-2018. The research method used is quantitative research methods. Determination of the sample in this study is by purposive sampling technique, in order to obtain a research sample of 30 companies with a total of 150 (30 x 5 years) observations that match the specified characteristics. The data analysis technique used in this study is multiple linear regression analysis. which is done using the help of IBM SPSS 23.0 software. The results of this study show that institutional ownership, audit committee and managerial ownership have a positive effect on corporate tax avoidance. Independent commissioners have no effect on corporate tax avoidance. And corporate social responsibility has a negative effect on corporate tax avoidance.
Corporate Tax Avoidance : Mekanisme Corporate Governance Dan Corporate Social Responsibility Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Di Indonesia Dadan Ramdhani; Sriyani Sriyani; Mardiana Mardiana
IJAcc Vol 1 No 2 (2020): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (681.807 KB) | DOI: 10.33050/10.33050/IJAcc.v1no2p5

Abstract

Penelitian ini mengenai Pengaruh mekanisme corporate governance dan corporate social responsibility terhadap corporate tax avoidance pada perusahaan. Tujuan dari penelitian ini adalah untuk menguji pengaruh pengaruh mekanisme corporate governance dengan menggunakan indikator variabel kepemilikan institusional, komisaris independen, komite audit dan kepemilikan manajerial dan corporate social responsibility terhadap corporate tax avoidance, studi empitis pada perusahaan industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2018. Metode penelitian yang digunakan adalah metode penelitian kuantitati. Penentuan sampel pada penelitian ini adalah dengan teknik purposive sampling, sehingga diperoleh sampel penelitian 30 perusahaan dengan total 150 (30x5tahun) observasi yang sesuai dengan karakteristik yang ditentukan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. yang dilakukan menggunakan bantuan software IBM SPSS 23.0. Hasil peneltian ini adalah kepemilikan institusional, komite audit dan kepemilikan manajerial berpengaruh positif terhadap corporate tax avoidance. Komisaris independen tidak berpengaruh terhadap corporate tax avoidance. Dan corporate social responsibility berpengaruh negatife terhadap corporate tax avoidance.
Co-Authors Ai Hendrani Mardiana Mardiana Ramdhani, Dadan Thika Febriani