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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Reviu Akuntansi dan Bisnis Indonesia JURNAL EKONOMI BISNIS DAN MANAJEMEN Jurnal Ilmiah Research and Development Student Jurnal Ekonomi Bisnis dan Manajemen Jurnal Akuntansi Syariah
Agus Sihono
Universitas Esa Unggul
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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Tax Avoidance dan Tax Risk: Peran Moderasi dari Corporate Governance Agus Sihono; Andar Febyansyah
Reviu Akuntansi dan Bisnis Indonesia Vol 7, No 1 (2023): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v7i1.16631

Abstract

Latar Belakang: Tax avoidance dianggap sebagai masalah utama, mengingat kompleksitas dan konsekuensi ekonominya. Tax avoidance yang dilakukan oleh wajib pajak, termasuk didalamnya Perusahaan, akan menyebabkan negara mengalami kerugian, karena pajak adalah sumber pendapatan negara, yang akan digunakan sebagai sumber pembiayaan atas pengeluaran negara. Jika banyak Perusahaan melakukan tax avoidance maka pendapatan negara yang bersumber dari pajak akan terpengaruh. Selain itu, tax avoidance mengakibatkan efek buruk terhadap reputasi suatu Perusahaan.Tujuan: Studi ini bertujuan mengisi kesenjangan yang ada dengan menguji pengaruh tax avoidance terhadap tax risk serta melakukan analisis dampak penerapan corporate governance pada pengaruh tax avoidance terhadap tax risk.Metode Penelitian: Data sekunder digunakan dalam penelitian ini yang diperoleh dari laporan keuangan Perusahaan yang bergerak dalam industry manufaktur yang terdafat di Bursa Efek Indonesia dari tahun 2016 sampai 2020. Analisis data yang digunakan adalah Moderating Regression Analysis.Hasil Penelitian: Hasil studi ini menunjukkan bahwa volatilitas dari effective tax rate dan effective tax rate memiliki pengaruh negatif dan signifikan. Studi ini memberikan bukti bahwa tax risk menurun ketika tingkat tax avoidance Perusahaan menurun, dan sebaliknya. Selain itu, kami menemukan bahwa semakin baik struktur corporate governance Perusahaan, semakin tinggi tingkat pengawasan dan pengendaliannya manajer, sehingga mengurangi dampak tax avoidance pada tax risk Perusahaan di masa depan. Temuan dari studi tentang tax avoidance dan corporate governance perusahaan ini penting bagi investor karena pajak merupakan risiko yang secara signifikan dapat mempengaruhi kesejahteraan investor.Keterbatasan Penelitian: Studi ini memiliki keterbatasan, diantaranya hanya berfokus pada industry manufaktur. Selain itu, studi ini hanya mempertimbangkan audit quality, komisaris independen serta komite audit sebagai pengukuran variabel corporate governance.Keaslian/Novetly Penelitian: Penelitian mengenai tax avoidance dan tax risk telah dilakukan, namun demikian terdapat inkonsistensi hasil penelitian-penelitian tersebut, oleh karena itu peneliti akan melakukan pengujian kembali terhadap variabel tersebut dalam kontek di Indonesia, yang diharapkan akan memberikan bukti baru apakah mendukung atau bertentangan dengan penelitian sebelumnya. Mengacu pada penelitian Choi dan Park (2022), pengukuran corporate governance yang digunakan adalah struktur komisaris independen, audit quality dan komite audit yang sebelumnya belum digunakan dan merupakan saran dari peneliti sebelumnya.
Does tax aggressiveness and capital structure affect firm performance? The moderating role of political connections Agus Sihono; Assa’adatul Khairiyahtussolihah
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 13, No 1 (2023): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.13.1.2023.39-49

Abstract

This study examines how company performance affects tax aggressiveness, capital structure, and political connections. In addition, we also examine whether political connections moderate the effect of tax aggressiveness and firm performance, as well as capital structure and firm performance. Companies with aggressive tax strategies where they are politically connected perform better than vice versa. In addition, companies with larger external capital structures perform better when the company's boards are politically connected. In order to avoid the disadvantages of an aggressive tax strategy and a high external political model structure, the Company builds connections through the board to obtain projects from the government and avoid the risk of oversight by the authorities. Therefore, we suggest that regulators conduct inspections and supervision of companies that have political connections through the board to use unconstitutional methods to obtain projects from the Government or other benefits. In addition, we recommend that shareholders carefully carry out oversight in the context of overcoming agency problems in companies that are politically connected.
Pengaruh Profitabilitas, Ukuran Perusahaan, Tingkat Utang dan Kualitas Audit Terhadap Agresivitas Pajak Shinta; Agus Sihono
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 4 (2023): Oktober
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v1i4.407

Abstract

This study aims to examine the effect of profitability, firm size, debt levels and audit quality on tax aggressiveness. This study used a purposive sampling method to collect secondary data samples from the annual reports of 18 food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2020-2022. The analytical method used is multiple linear regression using the SPSS version 25 program. Tax aggressiveness is measured using the Effective Tax Rate (ETR), profitability is measured using Return On Assets (ROA), company size is measured by firm size, debt levels are measured using Debt Assets Ratio (DAR) and audit quality are measured using a dummy variable. The results of this study indicate that profitability and debt levels have a positive effect on tax aggressiveness, while firm size and audit quality have no effect on tax aggressiveness. The implications of this study ensure that the profits obtained by the company are not the result of tax aggressiveness.
Pengaruh Profitabilitas, Ukuran Perusahaan, Tingkat Utang dan Kualitas Audit Terhadap Agresivitas Pajak Shinta; Agus Sihono
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 4 (2023): Oktober
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v1i4.407

Abstract

This study aims to examine the effect of profitability, firm size, debt levels and audit quality on tax aggressiveness. This study used a purposive sampling method to collect secondary data samples from the annual reports of 18 food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2020-2022. The analytical method used is multiple linear regression using the SPSS version 25 program. Tax aggressiveness is measured using the Effective Tax Rate (ETR), profitability is measured using Return On Assets (ROA), company size is measured by firm size, debt levels are measured using Debt Assets Ratio (DAR) and audit quality are measured using a dummy variable. The results of this study indicate that profitability and debt levels have a positive effect on tax aggressiveness, while firm size and audit quality have no effect on tax aggressiveness. The implications of this study ensure that the profits obtained by the company are not the result of tax aggressiveness.
PENGARUH STRUKTUR MODAL, PROFITABILITAS, UKURAN PERUSAHAAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN Erin Dwi Nurfebriastuti; Agus Sihono
JURNAL ILMIAH RESEARCH AND DEVELOPMENT STUDENT Vol. 1 No. 2 (2023): September
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jis.v1i2.406

Abstract

This study examines the effect of capital structure, profitability, firm size, and dividend policy on firm value. The purposive sampling method was used to take samples of secondary data on the annual reports of 13 banking companies listed on the Indonesia Stock Exchange with a research period of 2019-2022. Data were analyzed using multiple linear regression with SPSS version 25. The findings in this study indicate that capital structure and firm size have no effect on firm value, while profitability and dividend policy have a significant positive effect on firm value. This research is expected to provide information and knowledge for companies about value, and also as input for potential investors in making decisions.
TAX AGGRESSIVENESS, CAPITAL STRUCTURE, CORPORATE GOVERNANCE DAN FIRM PERFORMANCE Agus Sihono; Assa’adatul Khairiyahtussolihah
Jaksya: Jurnal Akuntansi Syariah Vol 1, No 1 (2023): Jaksya : Jurnal Akuntansi Syariah
Publisher : Jaksya: Jurnal Akuntansi Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jaksya.v1i1.7584

Abstract

Based on agency theory, the purpose of this study is to test empirically the effect of tax aggressiveness, capital structure and corporate governance on firm performance. Multiple regression analysis was used to analyze three years of data (2016-2018) in the unit sample, to find the effect of tax aggressiveness, capital structure, corporate governance on firm performance. The results of the study found that tax aggressiveness has a positive effect on company performance, but corporate governance mechanisms must work effectively, so as to reduce agency costs. The findings of this study provide practical implications that the importance of strengthening corporate governance mechanisms in order to improve company performance and reduce agency costs within the company.
Co-Authors Andar Febyansyah Assa’adatul Khairiyahtussolihah Assa’adatul Khairiyahtussolihah Erin Dwi Nurfebriastuti Shinta