This study aims to obtain empirical evidence influence of proportion independent directors, institutional ownership, leverage, and the size of the company on tax avoidance. Measurement of tax evasion using the effective tax rate (ETR). Tax evasion is an action taken by the taxpayer to reduce the tax burden of companies that are legal. The role of government to carry out effective supervision is necessary for revenues from oil taxes can be optimized. Research conducted on all companies listed in Indonesia Stock Exchange 2011-2015 period. Sample selection is nonprobability sampling method purposive sampling technique. Total sample as many as 1,319 samples during the 5 period. Data analysis technique used multiple linear regression analysis. Results analysis showed the proportion of independent directors on the negative impact of tax avoidance. Institutional ownership has no effect on tax avoidance. Leverage a positive effect on tax avoidance. Company size has no effect on tax avoidance.
Pajak adalah kontribusi wajib kepada negara yang terutang oleh orang pribadi atau badan yang bersifat memaksa berdasarkan undang-undang, dengan tidak mendapatkan imbalan secara langsung dan digunakan untuk keperluan negara bagi sebesar-besarnya kemakmuran rakyat. Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, leverage, profitabilitas dan proporsi komisaris independen terhadap tax avoidance. Variabel independen yang digunakan dalam penelitian ini adalah ukuran perusahaan, leverage, profitabilitas dan proporsi komisaris independen. Sedangkan variabel dependen dalam penelitian ini adalah tax avoidance yang diukur menggunakan Effective Tax Rate (ETR).Populasi penelitian ini berjumlah 48 perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2019. Penentuan sampel penelitian menggunakan metode purposive sampling sehingga diperoleh sampel sebanyak 25 perusahaan atau 75 sampel penelitian. 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Tujuan dari penelitian ini adalah untuk mengetahui pengaruhKoneksi Politik, Proporsi Komisaris Independen, Kualitas Audit, dan Proporsi Komite Audit terhadap Tax Avoidance. Populasi yang digunakan dalam penelitian ini adalah Bank Umum Konvensionaltahun 2017-2020. Teknik pengambilan sampel yang digunakan yaitu teknik purposive sampling sehingga diperoleh sampel sebanyak41 perusahaan yang telah memenuhi kriteria. Teknik analisis data yang digunakan adalah analisis regresi berganda dengan bantuan program SPSS. Hasil penelitian ini menunjukkan bahwa variabelKoneksi Politik yang terdiri dari Kepemilikan Negara atau Daerah tidak berpengaruh terhadap Tax AvoidancedanRangkap Jabatan berpengaruh negatif terhadap Tax Avoidance,variabel Komisaris Independen tidak berpengaruh terhadap Tax Avoidance, serta variabelKualitas Audit berpengaruh negatif terhadap Tax Avoidance. Sedangkan variabel Komite Audit yang terdiri dari Jumlah Anggota Komite Audit tidak berpengaruh terhadap Tax Avoidance dan Jumlah Rapat Komite Audit berpengaruh negatif terhadap Tax Avoidance. Kata kunci: Koneksi Politik, Komisaris Independen, Kualitas Audit, Komite Audit, Tax Avoidance
The objective of the research is to reveal the Competence of Independent Commissioners in realizing Good Corporate Governance. The research method used is normative juridical research method with conceptual approach, legislation and case approach. The result of the research shows that the Independent Competence of Independent Commissioners in achieving Good Corporate Governance means that the regulation of the competence and integrity requirements of independent commissioners in Good Corporate Governance, especially the competency requirements are regulated in Limited Liability Company Law and Capital Market Law which regulates core business competence and core competency behavior. Meanwhile, the integrity of an independent commissioner is regulated in a code of conduct that an independent commissioner must adhere to. Tujuan penelitian untuk mengetahui pengaturan Kompetensi Komisaris Independen dalam mewujudkan Good Corporate Governance. Metode penelitian yang digunakan adalah metode penelitian yuridis normatif dengan pendekatan-pendekatan konseptual, perundang-undangan dan pendekatan kasus. Hasil penelitian menunjukkan pengaturan Kompetensi Komisaris Independen dalam mewujudkan Good Corporate Governance dimaksudkan bahwa pengaturan syarat kompetensi dan integritas komisaris independen dalam Good Corporate Governance khususnya syarat kompetensi diatur dalam Undang-Undang Perseroan Terbatas dan Undang-Undang Pasar Modal yang mengatur mengenai kompetensi inti bisnis dan kompetensi inti perilaku. Sementara itu, untuk integritas komisaris independen diatur dalam code of conduct (pedoman perilaku) yang harus dipatuhi oleh komisaris independen.
AbstractTax aggressiveness is an action taken in order to reduce the burden of income tax by using legal (tax avoidance) and illegal (tax evasion) planning methods, which harm the government because it will reduce tax revenue. This study aims to obtain empirical evidence regarding the effect of board gender diversity, board of commissioners size, independent commissioners, audit committee and ownership concentration on tax aggressiveness. This study used the purposive sampling method and produced a final sample of 33 consumer goods sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. This study uses secondary data in the form of annual reports and company annual financial reports obtained from www.idx.co.id. The research analysis method used is the multiple regression analysis methods with a significance level of 5%. Data processing was performed using SPSS version 26. The results showed that board gender diversity, independent commissioners, audit committee and ownership concentration had no significant effect on tax aggressiveness. Meanwhile, the size of the board of commissioners has a significant negative effect on tax. From the research results, it is concluded that the size of the board of commissioners is a driving factor for management's honesty in financial reporting so as to reduce tax aggressiveness. AbstrakAgresivitas pajak adalah sebuah tindakan yang dilakukan dalam rangka mengurangi beban pajak penghasilan dengan metode perencanaan legal (tax avoidance) maupun ilegal (tax evasion) yang di mana tentunya merugikan negara karena akan memperkecil penerimaan pajak negara. Penelitian ini bertujuan mendapatkan bukti empiris mengenai pengaruh gender diversity dewan, ukuran dewan komisaris, komisaris independen, komite audit dan konsentrasi kepemilikan terhadap agresivitas pajak. Penelitian ini menggunakan metode pengambilan sampel purposive sampling dan menghasilkan sampel akhir sebanyak 33 perusahaan manufaktur sub-sektor consumer goods yang terdaftar di Bursa Efek Indonesia Periode 2017-2019. Penelitian ini menggunakan data sekunder berupa laporan tahunan dan laporan keuangan tahunan perusahaan yang diperoleh dari www.idx.co.id. Metode analisis penelitian yang digunakan adalah metode analisis regresi berganda dengan tingkat signifikansi sebesar 5%. Pengolahan data dilakukan dengan SPSS versi 26. Hasil penelitian menunjukkan bahwa gender diversity dewan, komisaris independen, komite audit dan konsentrasi kepemilikan tidak berpengaruh signifikan terhadap agresivitas pajak. Sedangkan ukuran dewan komisaris berpengaruh signifikan negatif terhadap agresivitas pajak. Dari hasil penelitian, diperoleh kesimpulan bahwa ukuran dewan komisaris merupakan faktor pendorong kejujuran manajemen dalam pelaporan keuangan sehingga dapat mengurangi agresivitas pajak.
Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, ukuran perusahaan, leverage, afiliasi politik dan proporsi dewan komisaris independen terhadap carbon emission disclosure. Sampeldalam penelitian ini adalah seluruh perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI)periode2014-2016. Dengan menggunakan metodepurposive sampling,didapatkan 64 perusahaan selama tahun 2014-2016 yang memenuhi kriteria sebagai sampel penelitian. Pengujian yang dilakukan meliputi: statistik deskriptif, asumsi klasik, regresi berganda, koefisien determinasi dan uji T. Berdasarkan hasil uji hipotesis dan analisis yang telah dilakukan maka diperoleh hasil penelitian bahwaukuran perusahaan berpengaruh positif dan leverageberpengaruh negatif terhadap carbon emission disclosure. Sedangkan profitabilitas, afiliasi politik dan proporsi dewan komisaris independen tidak memiliki pengaruh positif terhadap carbon emission disclosure.
This study aimed to prove that there was an influence between government ownership and financial performance through board independent as intervening variable in the manufacturing sector. The ownership structure in this study is measured using goverment ownership. Board independent measured by using the calculation of the proportion of board independent. This research uses two financial performance indicators Tobin's Q and Return on Assets. This study examined 445 firm year in the manufacturing sector listed in Indonesia Stock Exchange during 2011-2015. The results showed that government ownership tend to assist in improving the company's financial performance. This was indicated by goverment ownership that had significant positive effect on financial performance. The results also showed that goverment ownership had significant negative affect on the board independent. This means that the increasing government ownership structure in the company, the composition of board independent also tended to decrease. While, The independent board of commissioners had a significant negative influence on financial performance.
This study aims to examine the influence of independent commissioners on the disclosure of internal controls with ownership structure as a moderating variable.This study uses the sempel of the banking industry sector in Indonesia during 2013-2018. The sampling method used in this study is purposive sampling, the number of companies that made sempel this company is 119 companies with observations for 3 years. Data processing used by researchers is multiple regression analysis.The results of this study show that independent commissioners negatively affect the disclosure of internal controls, while the government ownership structure strengthens the influence of independent commissioners on disclosure of internal controls and private ownership structure weakens the influence of independent commissioners on the disclosure of internal controls
Tax avoidance is a business that is conducted legally by the company by utilizing existing loopholes in the tax regulations with the aim of minimizing or even avoiding tax payments. This research aimed to know and analyze the effect of political connections, fixed assets intensity, independent commissioners, profitability and leverage to tax avoidance. The method used is quantitative, where the data used is secondary data formed as financial statements of banking sector companies listed on the Indonesia Stock Exchange for the period 2014-2018. The sample determination used purposive sampling, so obtained financial statements that meet the research criteria of 172 observations. The data analysis technique used multiple linier regression analysis. The research result showed that political connections, fixed assets intensity, profitability and leverage affected to the tax avoidance. While independent commissioners is not affected to the tax avoidance
The purpose of this study is to analyze the effect of leverage, the type of auditor, and market capitalization against Intellectual Capital Disclosure by moderated by independent commissioners. This study uses a quantitative method. The company included in the LQ45 index listed on the IDX in 2017-2019 a number of 102 was used as a population in this study. Purposive Sampling is a sampling technique and obtained 34 companies, so the research analysis unit was 102. The documentation method was used in this study as the data collection technique. Moderated regression analysis is used as a data analysis technique. Disclosure of Intellectual Capital Company LQ45 in 2017-2019 was obtained by an average of 60%. These results indicate the level of disclosure carried out by the LQ45 company in a high category. However, the government should make rules as a clear guideline regarding the disclosure of intellectual capital so that each company has clear guidelines to reveal the disclosure of intellectual capital and is encouraged to carry out wider disclosures.
Currently, the government seeks to address high tax avoidance rates by improving the quality of corporate governance (GCG), and applying Corporate Social Responsibility that is part of Good Corporate Governance. The purpose of this research is to know the influence of Independent Board of Commissioner, Institutional Ownership which is part of Good Corporate Governance and Corporate Social Responsibility to Corporate Banking Tax Avoidance. This research is included in the research type of explanatory document creation strategy. The object of this study is a Banking Company listed on the Stock Exchange in 2012-2015. The number of samples in this study as many as 50 banks in accordance with the criteria. The analysis method used is descriptive statistical analysis and multiple linear regression. Based on the results, in part, there is no influence between the indicator of Institutional Ownership and the Board of Commissioners regarding Tax Avoidance. While Corporate Social Responsibility has a partial effect on Tax Avoidance. While simultaneously there is influence of Independent Board of Commissioners, Institutional Ownership and Corporate Social Responsibility to Avoidance Pajaksebesar 65%.
ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh likuiditas, pertumbuhan penjualan dan komisaris independen terhadap agresivitas pajak. Pengukuran agresivitas pajak dalam penelitian ini menggunakan effective tax rate (ETR). Model penelitian yang digunakan adalah metode kuantitatif. Data yang digunakan dalam penelitian ini adalah laporan keuangan. Populasi dalam penelitian ini menggunakan perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2019. Jumlah sampel penelitian sebanyak 14 perusahaan dengan total sampel sebanyak 45 yang diperoleh dengan metode purposive sampling. Metode penelitian yang digunakan adalah metode analisis deskriptif dengan analisis regresi berganda. 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Taxes are the largest source of state revenue. The government is trying to increase tax revenue every year to meet state spending. In the company's prespectives, taxes are considered a burden. This of course requires companies to carry out tax aggressiveness,such as doing many ways in order to minimize tax payments. Literature study shows that there are many factors that influence tax aggressiveness. This research had the aim of analyzing the effect of profitability (ROA), Leverage, and Liquidity (CR) on tax aggressiveness. The researcher uses the independent commissioner variable as a moderator, the population is a manufacturing company in the consumer goods sector listed on the Indonesia Stock Exchange. The sample was selected using a purposive sampling method. Based on the conditions that have been determined by the author. There are 26 samples of consumer goods sub-sector manufacturing companies listed on the Indonesia Stock Exchange 2016 – 2020. The results of data processing concluded that partially significant ROA has an effect on tax aggressiveness, partially Leverage has no significant effect on tax aggressiveness, while CR partially has an insignificant and insignificant effect on tax aggressiveness. Independent Commissioner weakens the influence of Leverage on tax aggressiveness. Independent Commissioner strengthens the influence of ROA and CR on tax aggressiveness
The General Election (Pemilu) is actually a democratic contest intended for political party cadres. However, with the existence of Law Number 8 of 2015 Article 39 (b) which allows the existence of individual (independent) candidates who do not come from parties but receive full support and stretcher from the community to take part in the General Election. The phenomenon of individual (independent) candidates that occurred in the 2018 Mayoral Election in Padangsidimpuan City is a new phenomenon. Then, the winner was precisely the individual candidate (independent) beating the other two candidates from political parties. So, this study was conducted to determine the extent of the perception of the Muslim community of Padangsidimpuan City regarding individual (independent) candidates in the 2018 Padangsidimpuan Mayoral Election. This research is qualitative with a case study method using a descriptive approach. The research subject is the Muslim community of Padangsidimpuan City with data collection techniques using interviews. Data processing techniques with data reduction, data presentation, and drawing conclusions. The results of this study are the perception of the Muslim community regarding individual (independent) candidates in the 2018 Padangsidimpuan Mayoral Election that individual (independent) candidates have good personality and organizational experience, come from the community or non-political parties and are considered capable of accommodating the aspirations of the community so that will give birth to a better and more advanced Padangsidimpuan City. The reason the Muslim community supports individual (independent) candidates in the 2018 Padangsidimpuan Mayoral Election is the courage to choose an individual (independent) path even though the potential for winning is very small, a good political track record so that they will be more objective in running the government, and have good characteristics and charismatic as a leader.
Companies in the agriculture sector are one of the business fields that contribute to GDP (gross domestic product), the quantity of value given over time also changes in the form of an increase or decrease. This is due to Indonesia's economic policies that focus on industrialization, thereby minimizing attention to the agricultural sector. The policies issued by the government in recent years have an impact on the company's performance, including those related to good corporate governance, and PSAK No. 69 related to biological assets which are the main assets of agricultural companies. This study was conducted to analyze the effect of good corporate governance (audit committee, independent board of commissioners) and the intensity of biological assets on financial performance. This research was conducted by analyzing the financial report data of agriculture companies listed on the Indonesia Stock Exchange in 2015 – 2019 and observational data obtained by 28 companies. The results of this study indicate that the audit committee, independent board of commissioners, and the intensity of biological assets have an influence on the financial performance of agriculture companies.