The Influence of Gender Diversity, Independent Commissioners, Audit Committees, Institutional Ownership, and Profit Management on Tax Avoidance
Main Article Content
Keywords
Tax Avoidance, Gender Diversity, Independent Commissioner, Audit Committee, Institutional Ownership, Earnings Management
Abstract
Tax avoidance is an effort to increase tax efficiency legally through taking
advantage and weaknesses in tax regulations. Management participation in the company's
highest decision making can influence tax policy and the level of compliance with tax rules.
This study was conducted to determine tax avoidance practices that are influenced by
gender diversity, independent commissioners, audit committees, institutional ownership,
and earnings management. Through a quantitative approach, secondary data used in the
form of annual reports from service sub-sector companies listed on the IDX in 2018-2022.
By applying purposive sampling technique, there are 185 samples from 37 companies that
meet the selection criteria. In this study, IBM SPSS Statistics 24 software was used as a
tool to analyze data using multiple linear regression methods. The results show that gender
diversity, independent commissioners, and earnings management show a negative but
insignificant direction of relationship to tax avoidance, while the audit committee and
institutional ownership have a significant negative direction of relationship to tax avoidance.
The control variables in the form of probability and company size have a significant negative
relationship direction to tax avoidance, while leverage has a significant positive relationship
direction to tax avoidance
References
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Apriliyana, N., & Suryarini, T. (2018). Accounting Analysis Journal The Effect Of Corporate Governance and the Quality of CSR to Tax Avoidation. Accounting Analysis Journal, 7(3), 159–167. https://doi.org/10.15294/aaj.v7i3.20052
Boussaidi, A., & Hamed, M. S. (2015). The Impact of Governance Mechanisms on Tax Aggressiveness: Empirical Evidence from Tunisian Context. Journal of Asian Business Strategy, 5(1), 1–12. https://doi.org/10.18488/journal.1006/2015.5.1/1006.1.1.12
Carrolline, Z. R., Gunawan, A. E., Nurdiani, U., Faiza, N., & Kohar, M. (2021). The Effect of Earning Management , Return on Asset and Debt to Equity Ratio to Tax Avoidance ( Empirical Study on Consumer Goods Industry Sector
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Chandra, B., & Cintya, C. (2021). Upaya praktik Good Corporate Governance dalam penghindaran pajak di Indonesia. Jurnal Ekonomi Modernisasi, 17(3), 232–247. https://doi.org/10.21067/jem.v17i3.6016
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Costa, G. D., Rosa, F. S. da, & Lunkes, R. J. (2018). Demographics/Job Characteristics of Top Managers, Corporate Risk and Organizational Outcomes. Pontificia Universidad Católica Del Perú, 13(25), 94–108.
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Mappadang, A. (2021). Corporate Governance and Corporate Tax Avoidance: an Interactive Effects (Evidence from Indonesia Capital Market). Jurnal Keuangan Dan Perbankan, 25(1), 81–92. https://doi.org/10.26905/jkdp.v25i1.5043
Merslythalia, D. R., & Lasmana, M. S. (2017). Pengaruh Kompetensi Eksekutif, Ukuran Perusahaan, Komisaris Independen, dan Kepemilikan Institusional Terhadap Tax Avoidance. Jurnal Ilmiah Akuntansi Dan Bisnis, 117. https://doi.org/10.24843/jiab.2016.v11.i02.p07
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Oyenike, O., Olayinka, E., & Emeni, F. (2016). Female Directors and Tax Aggressiveness of Listed Banks in Nigeria. 293–299.
Pariawan, A., & Sintiana, S. (2022). Praktik Penghindaran Pajak Pada PT Bentoel Internasional Investama. Kompasiana.Com. https://www.kompasiana.com/silvani02/62d505efbb448658a8410e52/praktik-penghindaran-pajak-pada-pt-bentoel-internasional-investama?page=1&page_images=1
Pohan, C. A. (2014). Manajemen Perpajakan : Strategi Perencanaan Pajak & Bisnis (Edisi Revisi). PT Gramedia Pustaka Utama.
Prakoso, Z. A., Susilowati, E., & Mahmudah, S. (2016). Mewujudkan Good Corporate Governance pada PT Bank oleh Task Force Komite Nasional Kebijakan Corporate Governance , Penawaran umum atau Go Public akan memacu direksi perusahaan memiliki organ perseroan untuk. Diponegoro Law Journal, 5, 1–15.
Prismanitra, K., & Sukirman. (2021). Accounting Analysis Journal The Determinants of Tax Avoidance with Good Corporate Governance as A Moderating Variable. Accounting Analysis Journal, 10(2), 101–107. https://doi.org/10.15294/aaj.v10i2.47342
Putra, A. A. (2021). the Effect of Ceo Characteristics on Pre-Earnings Management Profitability. Jurnal Akuntansi Dan Keuangan Indonesia, 18(2), 116–147. https://doi.org/10.21002/jaki.2021.07
Sandy, S., & Lukviarman, N. (2015). Pengaruh corporate governance terhadap tax avoidance: Studi empiris pada perusahaan manufaktur. Jurnal Akuntansi & Auditing Indonesia, 19(2), 85–98. https://doi.org/10.20885/jaai.vol19.iss2.art1
Santoso, Y. I., & Hidayat, K. (2020). Akibat penghindaran pajak, Indonesia diperkirakan rugi Rp 68,7 triliun. Nasional.Kontan.Co.Id. https://nasional.kontan.co.id/news/akibat-penghindaran-pajak-indonesia-diperkirakan-rugi-rp-687-triliun
Sartori, N. (2008). Effects of Strategic Tax Behaviors on Corporate Governance. SSRN Electronic Journal.
Siahaan, S. B. (2017). Pengaruh Good Corporate Governance dan Kualitas Kantor Akuntan Publik Terhadap Integritas Laporan Keuangan Studi Kasus Pada Perusahan Manufaktur Yang Terdaftar di Bursa Efek Indonesia. Methosika: Jurnal Akuntansi Dan Keuangan Methodist, 1(1), 81–95. http://methosika.net/index.php/jsika/article/view/6
Subagiastra, K., Arizona, I. P. E., & Mahaputra, I. N. K. A. (2016). Pengaruh Profitabilitas, Kepemilikan Keluarga, dan Good Corporate Governance terhadap Penghindaran Pajak (Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia). Jurnal Ilmiah Akuntansi, 1(2), 167–193. https://doi.org/10.23887/jia.v1i2.9994
Sumartono, S., & Puspasari, I. W. T. (2021). Determinan Tax Avoidance: Bukti Empiris pada Perusahaan Publik di Indonesia. Jurnal Ilmiah Akuntansi, 6(1), 136. https://doi.org/10.23887/jia.v6i1.29281
Suryatimur, K. P., Panjawa, J. L., & Khabibah, N. A. (2020). The Effect of Company Performance and Corporate Governance on Tax Avoidance in Manufacturing Sector Companies 2016-2018. Jornada Científica de Farmacología y Salud I LAS, 28(1), 1–11.
Susilawati, R. A. E. (2007). Dan Kepemilikan Institusional Terhadap Kebijakan Hutang Perusahaan : Sebuah Perspektif Agency Theory. Jurnal Ekonomi Modernisasi, 3(2), 86–102.
Sutrisna, A., Rastina, Abidin, D., & Syamsinar. (2019). Akuntansi Keperilakuan Manajerial. Deepublish.
Turyatini, T. (2017). The Analysis of Tax Avoidance Determinant on The Property and Real Estate Companies. Jurnal Dinamika Akuntansi, 9(2), 143–153. https://doi.org/10.15294/jda.v9i2.10385
Widarjo, W. (2010). Pengaruh Ownership Retention , Investasi Dari Proceeds , dan Reputasi Auditor Terhadap Nilai Perusahaan Dengan Kepemilikan Manajerial dan Institusional Sebagai Variabel Pemoderasi. Universitas Sebelas Maret.
Widyastuti, S. M., Meutia, I., & Candrakanta, A. B. (2022). the Effect of Leverage, Profitability, Capital Intensity and Corporate Governance on Tax Avoidance. Integrated Journal of Business and Economics, 6(1), 13. https://doi.org/10.33019/ijbe.v6i1.391
Yoshida, D. (2020). Effect of Earnings Management, Leverage and Independent Commissioner on Tax Avoidance. International Journal of Multidisciplinary Research (IJMR)-Peer Reviewed Journal, 2, 198–210. https://doi.org/10.36713/epra2013
Zain, M. (2008). Manajemen Perpajakan (3rd ed.). Salemba Empat.
Zudana, A. E., Tarigan, C. J. A., Hutabarat, R. G. L., & Haikal, A. (2021). Females and Tax Avoidance: Evidence from the Agency Problem Perspective. Jurnal Reviu Akuntansi Dan Keuangan, 11(3), 667–678. https://doi.org/10.22219/jrak.v11i3.17871
Amni, S., Fitrios, R., & Silfi, A. (2023). The Influence of Thin Capitalization, Capital Intensity, and Earnings Management on Tax Avoidance with Tax Havens Country as Moderator. International Journal of Science and Business, 109–122. https://doi.org/10.58970/ijsb.2059
Anggraeni, D. P., & Kurnianto, S. (2020). The effect of board of directors’ diversity and overconfidence on tax avoidance. Jurnal Ilmiah Mahasiswa FEB, 13(8), 1127–1141. http://jimfeb.ub.ac.id/index.php/jimfeb/article/view/4686
Apriliyana, N., & Suryarini, T. (2018). Accounting Analysis Journal The Effect Of Corporate Governance and the Quality of CSR to Tax Avoidation. Accounting Analysis Journal, 7(3), 159–167. https://doi.org/10.15294/aaj.v7i3.20052
Boussaidi, A., & Hamed, M. S. (2015). The Impact of Governance Mechanisms on Tax Aggressiveness: Empirical Evidence from Tunisian Context. Journal of Asian Business Strategy, 5(1), 1–12. https://doi.org/10.18488/journal.1006/2015.5.1/1006.1.1.12
Carrolline, Z. R., Gunawan, A. E., Nurdiani, U., Faiza, N., & Kohar, M. (2021). The Effect of Earning Management , Return on Asset and Debt to Equity Ratio to Tax Avoidance ( Empirical Study on Consumer Goods Industry Sector
Companies Listed on the Indonesia Stock Exchange Period 2015-2019 ). Psychology and Education, 58(3), 422–427.
Chandra, B., & Cintya, C. (2021). Upaya praktik Good Corporate Governance dalam penghindaran pajak di Indonesia. Jurnal Ekonomi Modernisasi, 17(3), 232–247. https://doi.org/10.21067/jem.v17i3.6016
Chen, J. (2023). Corporate Governance: Definition, Principles, Models, and Examples. Investopedia.Com. https://www.investopedia.com/terms/c/corporategovernance.asp
Costa, G. D., Rosa, F. S. da, & Lunkes, R. J. (2018). Demographics/Job Characteristics of Top Managers, Corporate Risk and Organizational Outcomes. Pontificia Universidad Católica Del Perú, 13(25), 94–108.
Esemere, L. (2023). Gender Diversity and Upper Echelons- Case of Chief Administrative Secretaries in Kenya. Linkedin.Com. https://www.linkedin.com/pulse/gender-diversity-upper-echelons-case-chief-kenya-lilian-esemere
Fauzan, Arsanti, P. M. D., & Fatchan, I. N. (2021). The effect of financial distress, good corporate gevernenace, and institusional ownership on tax avoidance (emperical study of manafacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2016-2019 period). JURNAL Riset Akuntansi Dan Keuangan Indonesia, 6(2), 154–165. https://journals.ums.ac.id/index.php/reaksi/article/view/16126
Fauzan, F., Ayu, D. A., & Nurharjanti, N. N. (2019). The Effect of Audit Committee, Leverage, Return on Assets, Company Size, and Sales Growth on Tax Avoidance. Riset Akuntansi Dan Keuangan Indonesia, 4(3), 171–185. https://doi.org/10.23917/reaksi.v4i3.9338
Francis, B. B., Hasan, I., Wu, Q., & Yan, M. (2014). Are female CFOS less tax aggressive? Evidence from tax aggressiveness. Journal of the American Taxation Association, 36(2), 171–202. https://doi.org/10.2308/atax-50819
Fuady, M. (2017). Perseroan Terbatas Paradigma Baru. PT Citra Aditya Bakti.
Hambrick, D. C., & Mason, P. A. (1984). Upper Echelons: The Organization as a Reflection of Its Top Managers. The Academy of Management Review, 9(2), 193–206.
Imelda, I., Riyadi, S., & Lestari, S. D. (2022). The Effect of Earnings Management, Profitability, Leverage and Transfer Pricing on Tax Avoidance in the P3 sector” (Plantation, Forestry and Mining) Empirical Study. International Journal of Social Service and Research, 2(11), 1189–1207. https://doi.org/10.46799/ijssr.v2i11.177
Jensen, M., & Meckling, W. (1976). Theory of the firm: Managerial behavior, agency costs, and ownership structure. The Economic Nature of the Firm: A Reader, Third Edition, 283–303. https://doi.org/10.1017/CBO9780511817410.023
Kurnianingsih, R., & Supomo, B. (1999). Peran, Komposisi dan Kinerja Komite Audit. Jurnal Bisnis Dan Akuntansi, 1(2), 149–155.
Kurniasih, L., Sulardi, & Suranta, S. (2016). Earnings Management, Corporate Governance and Tax Avoidance: The Case in Indonesia. Advanced Science Letters, 22(12), 4345–4347. https://doi.org/10.1166/asl.2016.8147
Leoni, G. A. A. (2019). Pajak Sumbang Penerimaan Terbesar. Pajakku.Com. https://www.pajakku.com/read/5d9ff4a0b01c4b456747b70b/Pajak-Sumbang-Penerimaan-Terbesar
MacCarthy, J. (2021). Effect of earnings management and deferred tax on tax avoidance: Evidence using modified Jones model algorithm. Corporate Ownership and Control, 19(1, special issue), 272–287. https://doi.org/10.22495/cocv19i1siart5
Mappadang, A. (2021). Corporate Governance and Corporate Tax Avoidance: an Interactive Effects (Evidence from Indonesia Capital Market). Jurnal Keuangan Dan Perbankan, 25(1), 81–92. https://doi.org/10.26905/jkdp.v25i1.5043
Merslythalia, D. R., & Lasmana, M. S. (2017). Pengaruh Kompetensi Eksekutif, Ukuran Perusahaan, Komisaris Independen, dan Kepemilikan Institusional Terhadap Tax Avoidance. Jurnal Ilmiah Akuntansi Dan Bisnis, 117. https://doi.org/10.24843/jiab.2016.v11.i02.p07
Nurlis, N., Fitri Indriawati, & Ariani Meiliyah. (2021). Effect of Earning Management and Corporate Social Responsibility Disclosure on Tax Avoidance with Firm Size as a moderating variable, Survey on manufacturing companies listed on the Indonesia Stock Exchange. International Journal of Management Studies and Social Science Research, 3(3), 95–103.
Oyenike, O., Olayinka, E., & Emeni, F. (2016). Female Directors and Tax Aggressiveness of Listed Banks in Nigeria. 293–299.
Pariawan, A., & Sintiana, S. (2022). Praktik Penghindaran Pajak Pada PT Bentoel Internasional Investama. Kompasiana.Com. https://www.kompasiana.com/silvani02/62d505efbb448658a8410e52/praktik-penghindaran-pajak-pada-pt-bentoel-internasional-investama?page=1&page_images=1
Pohan, C. A. (2014). Manajemen Perpajakan : Strategi Perencanaan Pajak & Bisnis (Edisi Revisi). PT Gramedia Pustaka Utama.
Prakoso, Z. A., Susilowati, E., & Mahmudah, S. (2016). Mewujudkan Good Corporate Governance pada PT Bank oleh Task Force Komite Nasional Kebijakan Corporate Governance , Penawaran umum atau Go Public akan memacu direksi perusahaan memiliki organ perseroan untuk. Diponegoro Law Journal, 5, 1–15.
Prismanitra, K., & Sukirman. (2021). Accounting Analysis Journal The Determinants of Tax Avoidance with Good Corporate Governance as A Moderating Variable. Accounting Analysis Journal, 10(2), 101–107. https://doi.org/10.15294/aaj.v10i2.47342
Putra, A. A. (2021). the Effect of Ceo Characteristics on Pre-Earnings Management Profitability. Jurnal Akuntansi Dan Keuangan Indonesia, 18(2), 116–147. https://doi.org/10.21002/jaki.2021.07
Sandy, S., & Lukviarman, N. (2015). Pengaruh corporate governance terhadap tax avoidance: Studi empiris pada perusahaan manufaktur. Jurnal Akuntansi & Auditing Indonesia, 19(2), 85–98. https://doi.org/10.20885/jaai.vol19.iss2.art1
Santoso, Y. I., & Hidayat, K. (2020). Akibat penghindaran pajak, Indonesia diperkirakan rugi Rp 68,7 triliun. Nasional.Kontan.Co.Id. https://nasional.kontan.co.id/news/akibat-penghindaran-pajak-indonesia-diperkirakan-rugi-rp-687-triliun
Sartori, N. (2008). Effects of Strategic Tax Behaviors on Corporate Governance. SSRN Electronic Journal.
Siahaan, S. B. (2017). Pengaruh Good Corporate Governance dan Kualitas Kantor Akuntan Publik Terhadap Integritas Laporan Keuangan Studi Kasus Pada Perusahan Manufaktur Yang Terdaftar di Bursa Efek Indonesia. Methosika: Jurnal Akuntansi Dan Keuangan Methodist, 1(1), 81–95. http://methosika.net/index.php/jsika/article/view/6
Subagiastra, K., Arizona, I. P. E., & Mahaputra, I. N. K. A. (2016). Pengaruh Profitabilitas, Kepemilikan Keluarga, dan Good Corporate Governance terhadap Penghindaran Pajak (Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia). Jurnal Ilmiah Akuntansi, 1(2), 167–193. https://doi.org/10.23887/jia.v1i2.9994
Sumartono, S., & Puspasari, I. W. T. (2021). Determinan Tax Avoidance: Bukti Empiris pada Perusahaan Publik di Indonesia. Jurnal Ilmiah Akuntansi, 6(1), 136. https://doi.org/10.23887/jia.v6i1.29281
Suryatimur, K. P., Panjawa, J. L., & Khabibah, N. A. (2020). The Effect of Company Performance and Corporate Governance on Tax Avoidance in Manufacturing Sector Companies 2016-2018. Jornada Científica de Farmacología y Salud I LAS, 28(1), 1–11.
Susilawati, R. A. E. (2007). Dan Kepemilikan Institusional Terhadap Kebijakan Hutang Perusahaan : Sebuah Perspektif Agency Theory. Jurnal Ekonomi Modernisasi, 3(2), 86–102.
Sutrisna, A., Rastina, Abidin, D., & Syamsinar. (2019). Akuntansi Keperilakuan Manajerial. Deepublish.
Turyatini, T. (2017). The Analysis of Tax Avoidance Determinant on The Property and Real Estate Companies. Jurnal Dinamika Akuntansi, 9(2), 143–153. https://doi.org/10.15294/jda.v9i2.10385
Widarjo, W. (2010). Pengaruh Ownership Retention , Investasi Dari Proceeds , dan Reputasi Auditor Terhadap Nilai Perusahaan Dengan Kepemilikan Manajerial dan Institusional Sebagai Variabel Pemoderasi. Universitas Sebelas Maret.
Widyastuti, S. M., Meutia, I., & Candrakanta, A. B. (2022). the Effect of Leverage, Profitability, Capital Intensity and Corporate Governance on Tax Avoidance. Integrated Journal of Business and Economics, 6(1), 13. https://doi.org/10.33019/ijbe.v6i1.391
Yoshida, D. (2020). Effect of Earnings Management, Leverage and Independent Commissioner on Tax Avoidance. International Journal of Multidisciplinary Research (IJMR)-Peer Reviewed Journal, 2, 198–210. https://doi.org/10.36713/epra2013
Zain, M. (2008). Manajemen Perpajakan (3rd ed.). Salemba Empat.
Zudana, A. E., Tarigan, C. J. A., Hutabarat, R. G. L., & Haikal, A. (2021). Females and Tax Avoidance: Evidence from the Agency Problem Perspective. Jurnal Reviu Akuntansi Dan Keuangan, 11(3), 667–678. https://doi.org/10.22219/jrak.v11i3.17871
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May 31, 2024
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Alawiyah, R., & Wulandari, S. (2024). The Influence of Gender Diversity, Independent Commissioners, Audit Committees, Institutional Ownership, and Profit Management on Tax Avoidance. SIMAK, 22(01), 139-163. https://doi.org/https://doi.org/10.35129/simak.v22i01.505
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