KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK

Rizki Afrika

Abstract


The purpose of this research is  to analyze the effect of Institutional Ownership on Tax Avoidance with 5 control variables, which are Profitability, Leverage , Company Size, Sales growth and Fixed Asset Intensity. This research uses quantitative approach with secondary data obtained from financial reports published on the IDX website in 2016-2019. The population of this research is manufacturing companies in the Mining sector and Basic Industry and Chemicals . The sample selection method used is purposive sampling with 43 sample companies. The results of the research prove that Institutional Ownership has a negative effect on Tax Avoidance

Keywords


Institutional Ownership, Tax Avoidance , Profitability, Leverage , Company Size, Sales Growth, Intensity of Fixed Assets

Full Text:

PDF

References


Adisamartha, I.B.P.F., dan Noviari, N. 2015. Pengaruh Likuiditas, Leverage, Intensitas Persediaan Dan Intensitas Aset Tetap Pada Tingkat Agresivitas Wajib Pajak Badan, dalam E-Jurnal akuntansi universitas udayana, Vol 13, No.3, Desember 2015, hal 977-978, 980, 994-995.

Anthony Carpi, Anne E. Egger., (2009), Controlling Variables, dalam Visionlearning Vol. POS-2 (3), 2009.

Anthony, Robert N., and Govindarajan., 1998, Management Control System, Ninth Edition. New Jersey: Mc Graw Hill. Diterjemahkan oleh F.X. Kurniawan Tjakrawala, dalam Sistem Pengendalian Manajamen, Jakarta: Salemba Empat.

Amstrong, Chris, et al. 2013. Corporate Governance, Incentives, and Tax Avoidance.Rock Center for Corporate Governance at Stanford University Working Paper (136).

Azizah Zahirah., 2017, Pengaruh Leverage, Kepemilikan Institusional, Kepemilikan Manajerial dan Ukuran Perusahaan terhadap Penghindaran Pajak, dalam JOM Fekom, Vol 4No 1 (april) 2017, Universitas Riau, Pekanbaru, Indonesia.

Bambang, (2016), Terkuak, Modus Penghindaran Pajak Perusahaan Jasa Kesehatan Asal Singapura, dalam Kompas.com, diakses pada 15 desember 2019.

Brealey, Myears, dan Marcus. 2008. Dasar-Dasar Manajemen Keuangan Perusahaan. Edisi Kelima. Jilid Dua. Penerjemah Bob Sabran MM. Jakarta: Penerbit Erlangga.

Bushee, B. J. (1998). Institutional Investor, Long Term Investment, and Earnings Management, dalam The Accounting Review Vol 73. No 3. p 67-92.

Chang, Huang, 2017, The Effect Of Tax Reforms On The Association Between Tax Avoidance And Ownership Structure, dalam Sciedu Press, Vol 6 No 2, 18 Mei 2017, Acounting And Finance Research, Taiwan.

Charisma, R.B., dan Dwimulyani, S., 2019. Pengaruh Struktur Kepemilikan Terhadap Tindakan Penghindaran Pajak Dengan Kualitas Audit Sebagai Variabel Moderating, dalam Prosiding Seminar Nasional Pakar ke 2 Tahun 2019, Buku 2: Sosial dan Humaniora.

Cornett et al. 2006. Earnings Management, Corporate Governance, and True Financial Performance. SSRN Electronic Journal.

Dewi Ni Luh Putu Puspita , Noviari Naniek., 2017, Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas dan Corporate Social Responsibility terhadap Penghindaran Pajak, dalam E-Jurnal Akuntansi Udayana Vol 21 Oktober 2017 830-859, Universitas Udayana, Bali, Indonesia.

Febrianti dan Puspita (2017). Faktor-faktor yang Memengaruhi Penghindaran Pajak Pada Perusahaan Manufaktur Di Bursa Efek Indonesia. Jurnal Bisnis dan Akuntansi. Vol .19. No.01.ISSN: 1410-9875.

Hasan, Kim, Teng and Wu., 2016, The Effect Of Foreign Institutional Ownership On Corporate Tax Avoidance: International Evidence, dalam Bank Of Finlad Research, Fordham Unversity, Finland.

Jensen & Meckling., 1976, The Theory of The Firm: Manajerial Behaviour, Agency Cost, and Ownership Structure, dalam Journal of Financial and Economics, 3:305-360, University of Rochester, USA.

Khurana and Moser, 2013, Institutional Shareholders’ Investment Horizons And Tax Avoidance, dalam Journal Of The Accounting Taxation Association, Vol 35 No 1, September 2012, American Accounting Association, USA.

Annika Leipaka., 2017, Do Institutional Shareholders Impact Corporate Tax Avoidance ?, Aalto University School Of Business, Finlandia.

Mulyani, dkk. (2014). Pengaruh karakteristik perusahaan, ukuran perusahaan, koneksi politik dan reformasi perpajakan terhadap penghindaran pajak. Jurnal Universitas Brawijaya.

Pohan, Aulia. 2008. Ekonomi Moneter. Buku II. Edisi 1.Cetakan kesepuluh. BPFE UGM: Yogyakarta.

Putra I Gst Ln Ngr Dwi Cahyadi dan Merkusiwati Ni Ketut Lely Aryani. 2016. Pengaruh Komisaris Independen, Leverage, Size dan Capital Intensity Ratio Pada Tax Avoidance, dalam E-Jurnal Akuntansi Universitas Udayana Vol.17.1. Oktober (2016): 690-714.

Slovin, Myron B. dan Sushka, Merie E. (1993). Ownership Concentration, Corporate Control Activity, and Firm Value: Evidence from The Death of Inside Block holder, Journal of Finance; Vol. XLVII, No. 4.

Solomon, Michael R and Nancy J. Rabolt. (2004). Consumer Behavior in Fashion. Pearson Education Inc. London

Sri Mulyani., (2018), Kinerja Pajak 2018, Lagi-Lagi Tak Capai Target, dalam cnbcindonesia.com, diakses pada 20 desember 2019.

Sugiyono 2014, Metode Penelitian Kuantitatif Kualitatif dan R&D, Cetakan Ke-20, Alfabeta, CV, Bandung.

Tarjo. 2008. “Pengaruh Konsentrasi Kepemilikan Institusional dan Leverage Terhadap Manajemen Laba, Nilai Pemegang saham serta Cost of Equity Capital”. Simposium Nasional Akuntansi XI. Pontianak.

Titisari Kartika Hendra, Mahanani Almaidah. 2017., Faktor Faktor yang Mempengaruhi Tax Avoidance. Dalam Jurnal Riset Akuntansi Vol.7 No.2,September 2017, Surakarta, Indonesia.

Wening, Kartikawati. 2009. “Pengaruh Kepemilikan Institusional Terhadap Kinerja Keuangan Perusahaan”. Jurnal Fakultas Ekonomi Universitas Kristen Petra, Surabaya.

Zain Mohammad., 2007, Manajemen Perpajakan. Jakarta: Salemba Empat.

Zemzem, Ahmed dan Khaoula Ftouhi (2013). The Effects of Board of Directors’ Characteristics on Tax Aggressiveness. Research Journal of Finance and Accounting




DOI: https://doi.org/10.32502/jab.v6i2.3968

Refbacks

  • There are currently no refbacks.


Program Studi Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Palembang

Jl. Jenderal A. Yani 13 Ulu, Seberang Ulu II, Palembang (30263), Indonesia.

Indexed by :