The Influence of Corporate Governance, Corporate Risk, and Profitability on Tax Avoidance (Empirical Study of Companies Listed in the CGPI Index 2018-2020)
DOI:
https://doi.org/10.30741/ijamr.v4i1.995Keywords:
Corporate Governance, Corporate Risk, Profitability, Tax AvoidanceAbstract
This study seeks to determine and analyze the effect of corporate governance, corporate risk, and profitability on tax avoidance (empirical study of companies listed in the CGPI index 2018-2020). The research method uses descriptive quantitative. The data used is secondary data using the financial statements of listed companies that are the research sample. The population in this study were 15 companies listed in the CGPI index in SWA magazine. The sampling technique used purposive sampling technique so that the sample obtained was 13 companies that met the criteria during 2018-2020. The results of the analysis in the study indicate that good corporate governance and profitability have no effect on tax avoidance. This shows that the higher good corporate governance and profitability will not affect the increase in tax avoidance. Corporate risk has a significant negative effect on tax avoidance. This shows that the higher the corporate risk will lead to increased tax avoidance.
References
Ardiansyah, E. A. (2021). PENGARUH INDEKS GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi pada perusahaan yang terdaftar pada Bursa Efek Indonesia Periode 2011-2017. University Brawijaya.
Darmawan, I. G. H., & Sukartha, I. M. (2014). Pengaruh Penerapan Corporate Governance, Leverage, Return On Assets, dan Ukuran Perusahaan Pada Penghindaran Pajak. 9(1), 143–161.
Dewi Pradnyanita, A. G., & Sari Ratna, M. M. (2015). PENGARUH INSENTIF EKSEKUTIF, CORPORATE RISK DAN CORPORATE GOVERNANCE PADA TAX AVOIDANCE. 13(1), 50–67. www.bppk.depkeu.go.id
Huda, Isra Ul, and Anthonius Junianto Karsudjono. 2022. “PERKEMBANGAN ASPEK SIKAP SOSIAL DAN ADAT ISTIADAT MASYARAKAT ADAT DAYAK MERATUS DI ERA REVOLUSI INDUSTRI 4.0.” Eqien-Jurnal Ekonomi Dan Bisnis 11 (03): 605–28
Dewi, N. N. K., & Jati, I. K. (2014). PENGARUH KARAKTER EKSEKUTIF, KARAKTERISTIK PERUSAHAAN, DAN DIMENSI TATA KELOLA PERUSAHAAN YANG BAIK PADA TAX AVOIDANCE DI BURSA EFEK INDONESIA. 2(6), 249–260.
Dewinta, I. A. R., & Setiawan, P. E. (2016). Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, dan Pertumbuhan Penjualan terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 14(3), 1584–1613.
Hardiky, M. I., Nova, D. K., Rahmadewi, A., & Kustiningsih, N. (2021). Optimalisasi Digital Payment Sebagai Solusi Pembayaran UMKM Roti Kasur. Jurnal Riset Entrepreneurship, 4(1), 44–48.
Heryuliani, N. (2015). Pengaruh Karakteristik Perusahaan dan Kepemilikan Keluarga Terhadap Penghindaran Pajak. 1–116.
Kustiningsih, N., & Tjahjadi, B. (2020). Mediating effect of business process performance on innovation strategy-cost performance relationship: case study of manufacturing industry in East Java Province, Indonesia. International Journal of Business Performance Management, 21(3), 346–362.
Kustiningsih, N., Kalbuana, N., Rochman, A. S., Farid, M. M., Bharmawan, A. S., Farida, I., Sholikha, S. M., Setiawan, D., & Hidayat, W. (2020). STUDY RATIO FINANCIAL OF BANK PERFORMANCE: EVIDENCE FROM INDONESIA. PalArch’s Journal of Archaeology of Egypt/Egyptology, 17(9), 6571–6605.
Lestari, W. A. G., & Putri, I. G. A. M. A. D. (2017). Pengaruh Corporate Governance, Koneksi Politik, Dan Leverage Terhadap Penghindaran Pajak. E-Jurnal Akuntansi, 18(3), 2028–2054.
Mardiasmo. (2011). Perpajakan (Edisi Revisi 2011). Andi.
Paligorova, T. (2010). Corporate Risk Taking and Ownership Structure.
Septian, D. E., Liyundira, F. S., & Supartini, S. (2020). Measurement of financial performance in
Setyawan, D. A., Sari, N. I., Kuswindari, I. A., Sari, D. E., Sakhara, I., & Kustiningsih, N. (2020). Optimalisasi Media Sosial Terhadap Pemasaran Di Usaha Mikro Kecil Menengah. Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi, 16(1), 37–46.
Setyawan, D. A., Sari, N. I., Kuswindari, I. A., Sari, D. E., Sakhara, I., & Kustiningsih, N. (2020). Optimalisasi Media Sosial Terhadap Pemasaran Di Usaha Mikro Kecil Menengah. Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi, 16(1), 37–46.
Siregar, R., & Dini, W. (2016). PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR DI BEI. 5, 1–17.
Taqi, M., Rusydiana, A. S., Kustiningsih, N., & Firmansyah, I. (2021). Environmental Accounting: A Scientometric using Biblioshiny. International Journal of Energy Economics and Policy, 11(3), 369–380.
Tinovitasari, F., Yuliastanti, R., & Malati, F. (2017). Work Discipline Factors Affecting Employees Performance Of Marketing Subdivision of Madika Foundation In Surabaya. IJEBD (International Journal Of Entrepreneurship And Business Development), 1(1), 23–38.
Tjahjadi, B., Soewarno, N., Hariyati, H., Nafidah, L. N., Kustiningsih, N., & Nadyaningrum, V. (2020). The role of green innovation between green market orientation and business performance: Its implication for open innovation. Journal of Open Innovation: Technology, Market, and Complexity, 6(4), 173.
Utami, W. N. (2013). Pengaruh Corporate Governance, Size, Profitabilitas Perusahaan terhadap Tax Avoidance (studi pada perusahaan pertambangan dan manufaktur yang terdaftar di BEI tahun 2009-2011).
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Fetri Setyo Liyundira, Ananda Ajeng Nur Fidiyyah, Deni Juliasari
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
