The Interplay of Good Corporate Governance Mechanisms on Tax Avoidance with Tax Audit Coverage Ratio as A Moderator
Abstract
This study examines the impact of Good Corporate Governance (GCG) on Tax Avoidance, with the Tax Audit Coverage Ratio as a moderating variable. GCG is measured using three proxies: Managerial Ownership, Independent Commissioners, and Audit Committee. This quantitative research utilizes secondary data from 42 publicly listed companies on the Indonesia Stock Exchange (2019–2023). The study employs purposive sampling and multiple linear regression analysis using SPSS. Findings reveal that Managerial Ownership reduces Tax Avoidance, Independent Commissioners and Audit Committee have no significant effect on Tax Avoidance. Additionally, the Tax Audit Coverage Ratio strengthens the negative influence of Managerial Ownership on Tax Avoidance. However, it does not moderate the relationship between Independent Commissioners or Audit Committee and Tax Avoidance
References
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Moeljono, M. (2020). Faktor-Faktor yang Mempengaruhi Penghindaran Pajak. Jurnal Penelitan Ekonomi Dan Bisnis, 5(1), 103–121. https://doi.org/10.33633/jpeb.v5i1.2645
Nanda Widiiswa, R. A., & Baskoro, R. (2020). Good Corporate Governance dan Tax Avoidance pada Perusahaan Multinasional dalam Moderasi Peningkatan Tax Audit Coverage Ratio. Scientax, 2(1), 57–75. https://doi.org/10.52869/st.v2i1.55
Niandari, N., Yustrianthe, R. H., & Grediani, E. (2020). Kepemilikan Manajerial dan Praktik Penghindaran Pajak. Owner (Riset Dan Jurnal Akuntansi), 4(2), 466. https://doi.org/10.33395/owner.v4i2.275
Nihayah, S. Z., & Oktaviani, R. M. (2022). Tax Avoidance Terhadap Perspektif Komisaris Independen,Kompensasi Rugi Fiskal dan Pertumbuahn Aset. Owner, 6(3), 2315–2324. https://doi.org/10.33395/owner.v6i3.876
Oktaviana, D., & Kholis, N. (2021). Corporate Governance Dan Profitabilitas Terhadap. Jurnal Bisnis Dan Akuntansi, 23(2), 217–228.
Putranto, P., Dinar Nur Affini, & Husnul Hatimah. (2023). Pengaruh Good Corporate Governance dan Transfer Pricing terhadap Tax Aggressiveness dengan Ukuran Perusahaan Sebagai Pemoderasi. Jurnal Aktiva : Riset Akuntansi Dan Keuangan, 5(1), 1–15. https://doi.org/10.52005/aktiva.v5i1.176
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Rusdiyanto, Susetyorini, H., & Elan, U. H. (2019). GOOD COPRORATE GOVERNANCE TEORI DAN IMPLEMENTASINYA DI INDONESIA (N. F. Atif, Ed.; satu). PT Refika Aditama.
Safii, A. A. (2020). Post earning announcement drift (pead), dan pengaruh keberadan blockholders terhadap magnitudanya. AKUNTABEL: Jurnal Ekonomi dan Keuangan, 17(2), 320-330.
Safii, A. A., & Rahayu, S. (2021). Human Capital and Social Capital as Determining Factors of The Msmes Surviving Ability. Jurnal Ilmu Manajemen Advantage, 5(1), 1–19. Retrieved from https://ejournal.itbwigalumajang.ac.id/index.php/adv/article/view/659
Safii, A. A., Rahayu, S., & Amrina, H. N. (2023). Community Empowerment Through Ecotourism Development of Grogolan Lake, Ngunut Vilage. Empowerment Society, 6(1), 17–24. https://doi.org/10.30741/eps.v6i1.956
Safii, A., & Amrina, H. (2020). Anholt City Branding Hexagon, Dan Pengaruhnya Terhadap City Image (Studi Branding “Pinarak Bojonegoro”). Jurnal Manajemen Dan Penelitian Akuntansi (JUMPA), 13(1), 67-78. https://doi.org/https://doi.org/10.58431/jumpa.v13i1.169
Safii, A., & Anom, L. (2021). Peran Moderasi Financial Access Pada Pengaruh Human Capital Dan Social Capital Terhadap Kinerja UMKM. Jurnal Manajemen Dan Penelitian Akuntansi (JUMPA), 14(1), 36-49. https://doi.org/https://doi.org/10.58431/jumpa.v14i1.225
Safii, A., Rahayu, S., & Anom, L. (2022). Marketing Assistance and Herbal Products Market Expansion of Paguyuban Jamu Gendong Desa Ngablak. Empowerment Society, 5(1), 22–27. https://doi.org/10.30741/eps.v5i1.720
Setyaningsih, W., & Syamsiah, T. D. (2024). Tata Kelola Perusahaan dan Penghindaran Pajak pada Perusahaan Multinasional dengan Moderasi Rasio Cakupan Pemeriksaan Pajak. Jurnal Inovasi Pajak Indonesia, 1(2), 68–83. https://doi.org/10.69725/jipi.v1i2.111
Sholikhah, M. ’Ainish, & Nurdin, F. (2022). The Effect of Good Corporate Governance on Tax Avoidance: Empirical Study on Trade, Service and Investment Company Listed on the Indonesia Stock Exchange Period of 2016 - 2020. JURNAL PAJAK INDONESIA (Indonesian Tax Review), 6(2), 203–213. https://doi.org/10.31092/jpi.v6i2.1715
Srimindarti, C., W Andriani, C. O. M. R., & Hardiningsih, P. (2022). The Effect of Corporate Governance and Company Size on Tax Avoidance. Journal of Sosial Science, 2(4), 502–511. https://doi.org/10.46799/jss.v2i4.176
Srimindarti, C., Widyaningsih, C. A., Oktaviani, R. M., & Hardiningsih, P. (2022). The Effect of Corporate Governance and Company Size on Tax Avoidance. Jurnal Organisasi Dan Manajemen, 18(1), 114–125. https://doi.org/10.33830/jom.v18i1.1417.2022
Sutherland, E. H., Cressey, D. R., & Luckenbill, D. F. (2018). Prinsip-prinsip Dasar Kriminologi (Cet. 1). Prenadamedia Group.
Wongsinhirun, N., Chatjuthamard, P., Chintrakarn, P., & Jiraporn, P. (2023). Tax Avoidance, Managerial Ownership, and Agency Conflicts. Finance Research Letters, 61. https://doi.org/10.1016/j.frl.2023.104937
Widhiastutik, F., & Kuntardina, A. (2022). Keputusan Pembelian Lipstik Pada Mahasiswi STIE Cendekia. Jurnal Manajemen Dan Penelitian Akuntansi (JUMPA), 15(1), 44-51. https://doi.org/https://doi.org/10.58431/jumpa.v15i1.198
Yohanes, & Sherly, F. (2022). Pengaruh Profitability, Leverage, Audit Quality, dan Faktor Lainnya Terhadap Tax Avoidance . E-Jurnal Akuntansi TSM, 2(1), 543–558.
Anom, L., & Safii, A. A. (2021). Pengaruh Bauran Pemasaran Jasa Terhadap Kepuasan Dan Revisit Intention Pengunjung Wisata Alam Di Kabupaten Bojonegoro. Jurnal Manajemen Dan Penelitian Akuntansi (JUMPA), 14(2), 129-137. https://doi.org/https://doi.org/10.58431/jumpa.v14i2.221
Anom, L., & Safii, A. A. (2022). Enhancing MSME Performance through Market Sensing Capability, Innovation Capability, and Iconic Ethnic Product Development. Jurnal Ilmu Manajemen Advantage, 6(1), 1–10. https://doi.org/10.30741/adv.v6i1.778
Arieftiara, D. (2022). Tax Avoidance Latent Variable Score (Taxlvs) Sebagai Pengukuran Penghindaran Pajak Perusahaan Secara Komprehensif (Issue April).
Ariella, N. K. N. A., & Rasmini, N. K. (2024). The Effect of Company Age, Capital Intensity and Audit Committee on Tax Avoidance. Jurnal Ekonomi, 13(3), 1894–1906. https://doi.org/10.54209/ekonomi.v13i03
Brown, L. D., & Caylor, M. L. (2006). Corporate governance and firm valuation. Journal of Accounting and Public Policy, 25(4), 409–434. https://doi.org/10.1016/j.jaccpubpol.2006.05.005
Carrie, M. Y., & Susanty, M. (2024). What Factors Affect Tax Avoidance? Jurnal Akuntansi, 16(2), 327–342. http://journal.maranatha.edu
Engel, E., Hayes, R. M., & Wang, X. (2010). Audit Committee Compensation and the Demand for Monitoring of the Financial Reporting Process. Journal of Accounting and Economics, 49(1–2), 136–154. https://doi.org/10.1016/j.jacceco.2009.08.001
Hendrianto, A. J., & Hidayati, W. N. (2022). Pengaruh Sales growth , Capital intensity , Kompensasi Eksekutif , dan Kepemilikan Manajerial. Owner: Riset & Jurnal Akuntansi, 6, 3188–3199.
Hidayatin, D. A. ., Puspita Sari , R., & Sari , N. (2022). Analisis Kesehatan Keuangan Koperasi Simpan Pinjam Dan Pembiayaan Syariah di Tengah Pandemi Covid19. Jurnal Akuntansi AKUNESA, 10(3), 55–67. https://doi.org/10.26740/akunesa.v10n3.p55-67
Hidayatin, D., Prasaja, M., & Anom, L. (2022). Strategi Penguatan Usaha BUMDesa Melalui Peningkatan Kualitas Laporan Keuangan. Jurnal Abdi Masyarakat (JAM), 7(2), 137-150. doi:http://dx.doi.org/10.22441/jam.2022.v7.i2.005
Hsu, P., Moore, J. A., & Neubaum, D. O. (2018). Tax Avoidance, Financial Experts on the Audit Committee, and Business Strategy. Journal of Business Finance & Accounting, 45(9–10), 1293–1321. https://doi.org/10.1111/jbfa.12352
Ikatan Akuntan Indonesia. (2015). Modul Chartered Accountant: Manajemen Perpajakan. Ikatan Akuntan Indonesia, 198.
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
Judith, M. P. (2020). Pandemi Menghadang Investasi dan Ekspansi Sektor Pertambangan. Kompas.Id. https://www.kompas.id/baca/ekonomi/2020/08/26/pandemi-menghadang-investasi-dan-ekspansi-sektor-pertambangan
Kamul, I., & Riswandari, E. (2021). Pengaruh Gender Diversity Dewan, Ukuran Dewan Komisaris, Komisaris Independen, Komite Audit dan Konsentrasi Kepemilikan terhadap Agresivitas Pajak. JABI (Jurnal Akuntansi Berkelanjutan Indonesia), 4(2), 218–238. https://doi.org/10.32493/JABI.v4i2.y2021.p218-238
KNKG. (2006). Pedoman Umum Corporate Governance Indonesia.
Kuntardina, A. (2021). Pengaruh Job Satisfaction Dan Perceived Ease of Movement Terhadap Turnover Intentions Perawat. BBM (Buletin Bisnis & Manajemen), 7(1), 33-46.
Kurniati, D. (2021). Penerimaan Pajak 2020 Minus 19,7%, Ini Data Lengkapnya. JAKARTA, DDTCNews. https://news.ddtc.co.id/penerimaan-pajak-2020-minus-197-ini-data-lengkapnya-26766
Maharani, I. G. A. C., & Suardana, K. A. (2014). Pengaruh Corporate Governance, Profitabilitas dan Karakteristik Eksekutif pada Tax Avoidance Perusahaan Manufaktur. 2(9). https://repositori.unud.ac.id/protected/storage/upload/repositori/5e2c6466f911180a9640dec21df899df.pdf
Mahulae, E. E., Dudi, P., & Anisa, N. (2016). Pengaruh Kepemilikan Institusi, Kepemilikan Manajerial dan Komite Audit Terhadap Tax Avoidance. E-Proceeding of Management, 3(2).
Moeljono, M. (2020). Faktor-Faktor yang Mempengaruhi Penghindaran Pajak. Jurnal Penelitan Ekonomi Dan Bisnis, 5(1), 103–121. https://doi.org/10.33633/jpeb.v5i1.2645
Nanda Widiiswa, R. A., & Baskoro, R. (2020). Good Corporate Governance dan Tax Avoidance pada Perusahaan Multinasional dalam Moderasi Peningkatan Tax Audit Coverage Ratio. Scientax, 2(1), 57–75. https://doi.org/10.52869/st.v2i1.55
Niandari, N., Yustrianthe, R. H., & Grediani, E. (2020). Kepemilikan Manajerial dan Praktik Penghindaran Pajak. Owner (Riset Dan Jurnal Akuntansi), 4(2), 466. https://doi.org/10.33395/owner.v4i2.275
Nihayah, S. Z., & Oktaviani, R. M. (2022). Tax Avoidance Terhadap Perspektif Komisaris Independen,Kompensasi Rugi Fiskal dan Pertumbuahn Aset. Owner, 6(3), 2315–2324. https://doi.org/10.33395/owner.v6i3.876
Oktaviana, D., & Kholis, N. (2021). Corporate Governance Dan Profitabilitas Terhadap. Jurnal Bisnis Dan Akuntansi, 23(2), 217–228.
Putranto, P., Dinar Nur Affini, & Husnul Hatimah. (2023). Pengaruh Good Corporate Governance dan Transfer Pricing terhadap Tax Aggressiveness dengan Ukuran Perusahaan Sebagai Pemoderasi. Jurnal Aktiva : Riset Akuntansi Dan Keuangan, 5(1), 1–15. https://doi.org/10.52005/aktiva.v5i1.176
Ratto, M., Thomas, R., & Ulph, D. (2005). Tax Compliance as a Social Norm and the Deterrent Effect of Investigations Tax Compliance as a Social Norm and the Deterrent Effect of Investigations. www.bris.ac.uk/Depts/CMPO/
Rusdiyanto, Susetyorini, H., & Elan, U. H. (2019). GOOD COPRORATE GOVERNANCE TEORI DAN IMPLEMENTASINYA DI INDONESIA (N. F. Atif, Ed.; satu). PT Refika Aditama.
Safii, A. A. (2020). Post earning announcement drift (pead), dan pengaruh keberadan blockholders terhadap magnitudanya. AKUNTABEL: Jurnal Ekonomi dan Keuangan, 17(2), 320-330.
Safii, A. A., & Rahayu, S. (2021). Human Capital and Social Capital as Determining Factors of The Msmes Surviving Ability. Jurnal Ilmu Manajemen Advantage, 5(1), 1–19. Retrieved from https://ejournal.itbwigalumajang.ac.id/index.php/adv/article/view/659
Safii, A. A., Rahayu, S., & Amrina, H. N. (2023). Community Empowerment Through Ecotourism Development of Grogolan Lake, Ngunut Vilage. Empowerment Society, 6(1), 17–24. https://doi.org/10.30741/eps.v6i1.956
Safii, A., & Amrina, H. (2020). Anholt City Branding Hexagon, Dan Pengaruhnya Terhadap City Image (Studi Branding “Pinarak Bojonegoro”). Jurnal Manajemen Dan Penelitian Akuntansi (JUMPA), 13(1), 67-78. https://doi.org/https://doi.org/10.58431/jumpa.v13i1.169
Safii, A., & Anom, L. (2021). Peran Moderasi Financial Access Pada Pengaruh Human Capital Dan Social Capital Terhadap Kinerja UMKM. Jurnal Manajemen Dan Penelitian Akuntansi (JUMPA), 14(1), 36-49. https://doi.org/https://doi.org/10.58431/jumpa.v14i1.225
Safii, A., Rahayu, S., & Anom, L. (2022). Marketing Assistance and Herbal Products Market Expansion of Paguyuban Jamu Gendong Desa Ngablak. Empowerment Society, 5(1), 22–27. https://doi.org/10.30741/eps.v5i1.720
Setyaningsih, W., & Syamsiah, T. D. (2024). Tata Kelola Perusahaan dan Penghindaran Pajak pada Perusahaan Multinasional dengan Moderasi Rasio Cakupan Pemeriksaan Pajak. Jurnal Inovasi Pajak Indonesia, 1(2), 68–83. https://doi.org/10.69725/jipi.v1i2.111
Sholikhah, M. ’Ainish, & Nurdin, F. (2022). The Effect of Good Corporate Governance on Tax Avoidance: Empirical Study on Trade, Service and Investment Company Listed on the Indonesia Stock Exchange Period of 2016 - 2020. JURNAL PAJAK INDONESIA (Indonesian Tax Review), 6(2), 203–213. https://doi.org/10.31092/jpi.v6i2.1715
Srimindarti, C., W Andriani, C. O. M. R., & Hardiningsih, P. (2022). The Effect of Corporate Governance and Company Size on Tax Avoidance. Journal of Sosial Science, 2(4), 502–511. https://doi.org/10.46799/jss.v2i4.176
Srimindarti, C., Widyaningsih, C. A., Oktaviani, R. M., & Hardiningsih, P. (2022). The Effect of Corporate Governance and Company Size on Tax Avoidance. Jurnal Organisasi Dan Manajemen, 18(1), 114–125. https://doi.org/10.33830/jom.v18i1.1417.2022
Sutherland, E. H., Cressey, D. R., & Luckenbill, D. F. (2018). Prinsip-prinsip Dasar Kriminologi (Cet. 1). Prenadamedia Group.
Wongsinhirun, N., Chatjuthamard, P., Chintrakarn, P., & Jiraporn, P. (2023). Tax Avoidance, Managerial Ownership, and Agency Conflicts. Finance Research Letters, 61. https://doi.org/10.1016/j.frl.2023.104937
Widhiastutik, F., & Kuntardina, A. (2022). Keputusan Pembelian Lipstik Pada Mahasiswi STIE Cendekia. Jurnal Manajemen Dan Penelitian Akuntansi (JUMPA), 15(1), 44-51. https://doi.org/https://doi.org/10.58431/jumpa.v15i1.198
Yohanes, & Sherly, F. (2022). Pengaruh Profitability, Leverage, Audit Quality, dan Faktor Lainnya Terhadap Tax Avoidance . E-Jurnal Akuntansi TSM, 2(1), 543–558.
Published
2023-12-30
How to Cite
Boli, H., & Lestari, S. (2023). The Interplay of Good Corporate Governance Mechanisms on Tax Avoidance with Tax Audit Coverage Ratio as A Moderator. Jurnal Manajemen Dan Penelitian Akuntansi (JUMPA), 16(2), 166-181. https://doi.org/https://doi.org/10.58431/jumpa.v16i2.286
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Articles
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