FACTORS INFLUENCING TAX AVOIDANCE PRACTICES IN MULTINATIONAL COMPANIES IN INDONESIA
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Keywords:
tax avoidance, board gender diversity, leverage, profitability, multinational company
Abstract
Taxes as mandatory contributions that force cause multinational companies to do tax avoidance. The study aims to determine the influence of variable board gender diversity, leverage, and profitability on tax avoidance practices on multinational corporations. The data used is secondary data, while the method used is regression analysis of panel data with Eviews 10 to obtain a comprehensive picture of one variable with another variable. The sample in the study consisted of 44 multinational companies registered with the IDX during the period 2016- 2019 using purposive sampling on sampling methods. The results of this study showed that board gender diversity had no significant effect on tax avoidance practices. Leverage has a positive and significant effect on tax avoidance practices. Profitability negatively and significantly affects tax avoidance practices.
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Putra, P. D., Syah, D. H., & Sriwedari, T. (2018). Tax avoidance: Evidence of as a proof of agency theory and tax planning. International Journal of Research & Review, 5(9), 52–60.
Putri, V. R., & Putra, B. I. (2017). Pengaruh leverage, profitability, ukuran perusahaan dan proporsi kepemilikan institusional terhadap tax avoidance. Jurnal Manajemen Dayasaing, 19(1), 1–11.
Sonia, S., & Suparmun, H. (2019). Factors influencing tax avoidance. 5th Annual International Conference on Accounting Research (AICAR 2018), 238–243.
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). JIA (Jurnal Ilmiah Akuntansi), 1(2).
Suryadi, R. A. (2018). Meningkatkan Kesadaran Pajak Melalui Peningkatan Tax Ratio. In Karya Terbaik Lomba Penulisan Artikel Pajak. Direktorat Jenderal Pajak. https://pubhtml5.com/eqzo/hqno/basic/
Undang-Undang Republik Indonesia (UU) Nomor 36 Tahun 2008 , Kementerian Keuangan Direktorat Jenderal Pajak (2008).
Widiiswa, R. A. N., & Baskoro, R. (2020). Good Corporate Governance Dan Tax Avoidance Pada Perusahaan Multinasional Dalam Moderasi Peningkatan Tax Audit Coverage Ratio. Jurnal Kajian Ilmiah Perpajakan Indonesia, 2(1), 57–75.
Chen, L. H., Gramlich, J., & Houser, K. A. (2019). The effects of board gender diversity on a firm’s risk strategies. Accounting & Finance, 59(2), 991–1031.
Daniati, N. (2018). Percentage Designation: Strategi Jitu untuk Meningkatkan Kesadaran Perpajakan di Indonesia . In Karya Terbaik Lomba Penulisan Artikel Pajak (pp. 70–73). Direktorat Jenderal Pajak. https://pubhtml5.com/eqzo/hqno/basic/51-97
Darmawan, M. (2020). Dasar-dasar memahami rasio dan laporan keuangan. UNY Press.
Dewinta, I. A. R., & Setiawan, P. E. (2016). Pengaruh ukuran perusahaan, umur perusahaan, profitabilitas, leverage, dan pertumbuhan penjualan terhadap tax avoidance. E-Jurnal Akuntansi Universitas Udayana, 14(3), 1584–1613.
Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2010). The effects of executives on corporate tax avoidance. The Accounting Review, 85(4), 1163–1189.
Eddy, E. P. S., & Angela, A. (2020). The impact analysis of return on asset, leverage and firm size to tax avoidance. Jurnal Akuntansi, 12(2), 256–264.
FAISAL, A. (2016). KARAKTERISTIK EKSEKUTIF, PROFITABILITAS, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN SERTA DAMPAK TERHADAP TAX AVOIDANCE. Research Repository Universitas Muhammadiyah Yogyakarta . http://repository.umy.ac.id/handle/123456789/6264
Fathonah, A. N. (2018). Pengaruh gender diversity dan age diversity terhadap kinerja keuangan. Jurnal Riset Akuntansi Dan Keuangan, 6(3), 373–380.
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.
Felinda, L. M., Mahadwartha, P. A., & Ernawati, E. (2019). PENGARUH BOARD GENDER DIVERSITY & GCG TERHADAP FIRM PERFORMANCE PADA PERUSAHAAN SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BEI PERIODE 2012-2016. CALYPTRA, 7(2), 3110–3127.
Gallego-Álvarez, I., García-Sánchez, I. M., & Rodríguez-Dominguez, L. (2010). The influence of gender diversity on corporate performance: La influencia de la diversidad de género en el rendimiento empresarial. Revista de Contabilidad-Spanish Accounting Review, 13(1), 53–88.
Gunadi, P. (2020). Investigasi, dan Penyidikan Pajak. Koperasi Pegawai Kantor Pusat Direktorat Jenderal Pajak, Jakarta.
Halim, A., Bawono, I. R., & Dara, A. (2014). Perpajakan: Konsep, Aplikasi, Contoh, dan Studi Kasus. Jakarta: Salemba Empat.
Heider, F. (1958). The Psychology of Interpersonal Relations. Hillsdale, New Jersey: Lawrence Eribaum Associates. Inc.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Joshi, R. (2017). Does gender diversity improve firm performance? Evidence from India. Retrieved January, 13, 2020.
Kim, J. H., & Im, C. C. (2017). The study on the effect and determinants of small-and medium-sized entities conducting tax avoidance. Journal of Applied Business Research (JABR), 33(2), 375–390.
Kurniasih, T., Ratna, M. M., Akuntansi, S. J., & Ekonomi, F. (2013). PENGARUH RETURN ON ASSETS, LEVERAGE, CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN KOMPENSASI RUGI FISKAL PADA TAX AVOIDANCE. Buletin Studi Ekonomi, 18(1). https://ojs.unud.ac.id/index.php/bse/article/view/6160
Mahdiana, M. Q., & Amin, M. N. (2020). Pengaruh profitabilitas, leverage, ukuran perusahaan, dan sales growth terhadap tax avoidance. Jurnal Akuntansi Trisakti, 7(1), 127–138.
Marfu’ah, L., M. Abdul, A., & Eny, K. (2015). Pengaruh Return On Asset, Leverage, Ukuran Perusahaan, Kompensasi Rugi Fiskal Dan Koneksi Politik Terhadap Tax Avoidance. Universitas Muhamadiyah Surakarta.
Murkana, R., & Putra, Y. M. (2020). Analisis Faktor Yang Mempengaruhi Praktek Penghindaran Pajak Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017. Profita: Komunikasi Ilmiah Dan Perpajakan, 13(1), 43–57.
Nurfajriani P, A. (2016). Pengaruh Karakter Eksekutif dan Good Corporate Governance terhadap Penghindaran Pajak pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014. Universitas Islam Negeri Alaludin Makasar.
Nurhaliza, S. (2021). Termasuk Indonesia, Google dan Microsoft Mangkir Bayar Pajak Rp41 Triliun. IDX Channel. https://www.idxchannel.com/market-news/termasuk-indonesia-google-dan-microsoft-mangkir-bayar-pajak-rp41-triliun
Oktamawati, M. (2017). Pengaruh karakter eksekutif, komite audit, ukuran perusahaan, leverage, pertumbuhan penjualan, dan profitabilitas terhadap tax avoidance. Jurnal Akuntansi Bisnis, 15(1), 23–40.
Putra, P. D., Syah, D. H., & Sriwedari, T. (2018). Tax avoidance: Evidence of as a proof of agency theory and tax planning. International Journal of Research & Review, 5(9), 52–60.
Putri, V. R., & Putra, B. I. (2017). Pengaruh leverage, profitability, ukuran perusahaan dan proporsi kepemilikan institusional terhadap tax avoidance. Jurnal Manajemen Dayasaing, 19(1), 1–11.
Sonia, S., & Suparmun, H. (2019). Factors influencing tax avoidance. 5th Annual International Conference on Accounting Research (AICAR 2018), 238–243.
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). JIA (Jurnal Ilmiah Akuntansi), 1(2).
Suryadi, R. A. (2018). Meningkatkan Kesadaran Pajak Melalui Peningkatan Tax Ratio. In Karya Terbaik Lomba Penulisan Artikel Pajak. Direktorat Jenderal Pajak. https://pubhtml5.com/eqzo/hqno/basic/
Undang-Undang Republik Indonesia (UU) Nomor 36 Tahun 2008 , Kementerian Keuangan Direktorat Jenderal Pajak (2008).
Widiiswa, R. A. N., & Baskoro, R. (2020). Good Corporate Governance Dan Tax Avoidance Pada Perusahaan Multinasional Dalam Moderasi Peningkatan Tax Audit Coverage Ratio. Jurnal Kajian Ilmiah Perpajakan Indonesia, 2(1), 57–75.
Published
2023-07-13
How to Cite
Kemala Octisari, S., Nia Iskandar, C., Wijaya, M., & Lestari, P. (2023). FACTORS INFLUENCING TAX AVOIDANCE PRACTICES IN MULTINATIONAL COMPANIES IN INDONESIA. JAE (JURNAL AKUNTANSI DAN EKONOMI), 8(2), 1-10. https://doi.org/10.29407/jae.v8i2.19885
Section
Volume 8 No. 2 Tahun 2023
Copyright (c) 2023 Sully Kemala Octisari
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