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All Journal Jurnal Akuntansi dan Manajemen Indonesian Journal of Business, Accounting and Management
Sharifuddin Husen
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Economics, Econometrics & Finance Social Sciences

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Pengaruh Risiko Bisnis Terhadap Tax Avoidance dengan Leverage sebagai Variabel Intervening Chindy Yolanda Faramitha; Sharifuddin Husen; Muhammad Anhar
Jurnal Manajemen Vol 17 No 1 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v17i01.345

Abstract

Penelitian ini dilakukan untuk mengetahui Pengaruh Risiko Bisnis Terhadap Tax Avoidance Dengan Leverage Sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia). Pada penelitian ini digunakan metode analisis statistik deskriptif, dimana sampel yang digunakan diperoleh dari laporan keuangan pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2013 sampai 2017. Penelitian ini menggunakan metode inferensial dengan teknik pengumpulan data laporan keuangan tahunan. Populasi dalam penelitian ini adalah 116 perusahaan manufaktur yang terdaftar di BEI, dengan sampel yang dipilih menggunakan metode purposive sampling. Hasil penelitian membuktikan bahwa (1) Adanya pengaruh positif risiko bisnis terhadap tax avoidance, (2) Adanya pengaruh positif risiko bisnis terhadap leverage, (3) Adanya pengaruh positif leverage terhadap tax avoidance, (4) Adanya pengaruh positif risiko bisnis melalui leverage terhadap tax avoidance yang terbukti signifikan.
The Effect of Corporate Governance on Tax Avoidance Behavior Meida Listiyana; Lies Zulfiati; Sharifuddin Husen
Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 2 No 01 (2019): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 02 No. 01
Publisher : BPJP - STEI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1426.654 KB) | DOI: 10.36406/ijbam.v2i2.584

Abstract

Abstract—This study aims to determine the effect of corporate governance as proxied by the board of commissioners, audit committee and institutional ownership on tax avoidance behavior that occurs in manufacturing companies listed on the Indonesia Stock Exchange. Tax avoidance in this study uses the residual method to obtain the value of the normal book tax difference. This study adds control variables namely profitability, leverage and company size. The research method used was panel data regression analysis using eviews 10. The sample was determined based on the purposive sampling method with the number of research samples obtained as many as 115 companies during the period 2014-2018. The results in this study showed that: 1) the board of commissioners had no influence towards tax avoidance behavior with a positive coefficient which means that when the effectiveness of the board of commissioners increases it will increase tax avoidance behavior, 2) the audit committee has a significant effect on tax avoidance behavior with a negative coefficient which means that when the effectiveness of the audit committee increases it will reduce tax avoidance behavior, 3) institutional ownership does not affect the behavior of tax avoidance with a negative coefficient which means that when institutional ownership increases it will reduce tax avoidance behavior. The results of the control variable test show profitability affects the behavior of tax avoidance, leverage does not affect the behavior of tax avoidance and the size of the company does not affect the behavior of tax avoidance.
Co-Authors Chindy Yolanda Faramitha Lies Zulfiati Meida Listiyana Muhammad Anhar