THE EFFECT OF CAPITAL INTENSITY, INDEPENDENT COMMISSIONERS, AND POLITICAL CONNECTIONS ON TAX AVOIDANCE
Main Article Content
Keywords
Capital Intensity, Independent Commissioners, Political Connections, Tax Avoidance
Abstract
The purpose of this study was to determine the effect of capital intensity, independent commissioners, and political connections on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2018 - 2020. The independent variables used included capital intensity, independent commissioners, and political connections while the dependent variable is tax avoidance. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange in 2018 - 2020 as many as 175 companies. The sample used in this study were manufacturing companies listed on the Indonesia Stock Exchange in 2018 - 2020. Data collection using purposive sampling method. The data needed in this study was obtained from the annual published financial report data published by the IDX. The data analysis method used to test the hypothesis is multiple linear regression analysis. The results showed that independent commissioners had a significant positive effect on tax avoidance. Meanwhile, capital intensity and political connections have no significant effect on tax avoidance.
References
Anthony, R.N dan Govindarajan, V. Sistem Pengendalian Manajemen. Edited by Kurniawan F.X Tjakrawala. Buku 2 edi. Jakarta: Salemba Empat, 2005.
Ardyansah, D. (2014). Pengaruh Size, Leverage, Profitability, Capital Intensity Ratio Dan Komisaris Independen Terhadap Effective Tax Rate (Etr). Diponegoro Journal of Accounting, 3(2), 371–379.
Dewi, N. M. (2019). Pengaruh Kepemilikan Institusional, Dewan Komisaris Independen dan Komite Audit Terhadap Penghindaran Pajak (Tax Avoidance) Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016. MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang, 9(1), 40–51. https://jurnal.unimus.ac.id/index.php/MAX
Direktorat jendral pajak, Pengertian Pajak. https://pajak.go.id (diakses 28 September 2021)
Faccio, M. (2006). American Economic Association Politically Connected Firms. Source: The American Economic Review, 96(1), 369–386.
Ghozali.I. 2018. Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25 (9 Ed.). Semarang: Badan Penerbit Univeristas Diponegoro.
Hendrawaty, E (2017). Excess cash dalam prespektif teori keagenan, Bandar lampung : Aura
Jensen,Michael, dan W. H. Meckling. (1976). Theory of the firm: Managerial Behavior, Agency Cosh and Ownership Stricture. Journal of Financial Economics 3. Hal 305-360.
Darmadi (2013) . “Analisis Faktor Yang Mempengaruhi Manajemen Pajak Dengan Indikator Tarif Pajak Efektif” 2, no. 1 (2013): 1–12.
Kesuma, Agus Iwan. 2016. “Tax Ratio Indonesia Tahun.” Jurnal Ekonomi Keuangan, Dan Manajemen 12(2):270–80
Manzilah, Denny P. H. D. “Pengaruh perencanaan pajak terhadap manajemen laba dengan arus kas operasi sebagai variabel kontrol 3, no. 2 (2016): 54–65.
Muzakki,(2018). Pengaruh Corporate Social Responsibility Dan Capital Intensity Terhadap Penghindaran Pajak. Jurnal Akademi Akuntansi, 1(1), 1–8. https://doi.org/10.22219/jaa.v1i1.6947.
Pitaloka, S., & Aryani Merkusiawati, N. K. L. (2019). Pengaruh Profitabilitas, Leverage, Komite Audit, dan Karakter Eksekutif Terhadap Tax Avoidance. EJurnal Akuntansi, 27, 1202. https://doi.org/10.24843/eja.2019.v27.i02.
Sugiyarti(2017). Pengaruh intensitas aset tetap, pertumbuhan penjualan dan koneksi politik terhadap tax avoidance (Studi kasus pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012–2016). Jurnal Riset Akuntansi dan Keuangan, 5(3), 1625-1642.
Ramarusad, V., Handayani, D., & Maryati, U. (2021). Analisa Pengaruh Kompetisi Pasar Produk, Ukuran Perusahaan, Leverage, Profitabilitas, Property, Plant And Equipment (PPE) dan Pertumbuhan Penjualan Terhadap Tax Avoidance Pada Perusahaan Manufaktur di Indonesia. Jurnal Akuntansi Keuangan dan Bisnis, 14(1), 75-84.
Sarra, H. D. (2017). Pengaruh konservatisme akuntansi, komiter audit dan dewan komisaris independen terhadap penghindran pajak (Studi Empiris Pada Industri Kimia dan Logam di Bursa Efek Indonesia Periode 2010-2014). Competitive Jurnal Akuntansi Dan Keuangan, 1(1), 63. https://doi.org/10.31000/competitive.v1i1.108
Sonia, S., & Suparmun, H. (2019, February). Factors influencing tax avoidance. In 5th Annual International Conference on Accounting Research (AICAR 2018) (pp. 238-243). Atlantis Press.
