THE EFFECT OF LEVERAGE ON TAX AVOIDANCE WITH INDEPENDENT COMMISSIONERS AND INSTITUTIONAL OWNERSHIP AS MODERATING VARIABLES

Authors

  • Rachmawati Meita Oktaviani
  • Zulaikha Zulaikha

Keywords:

independent commissioner, institutional ownership, leverage, tax avoidance

Abstract

This study aims to examine the effect of leverage on tax avoidance with independent commissioners and institutional ownership as moderating variables. The population in this study uses manufacturing companies listed on the Indonesia Stock Exchange (IDX) 2016-2020. This study uses secondary data. The sample of this study consisted of 15 companies the sampling technique used purposive sampling. The data were analyzed using the panel data moderation regression analysis method. The results show that leverage has no and significant effect on tax avoidance, independent commissioners can weaken the effect of leverage on tax avoidance, and institutional ownership does not moderate the effect of leverage on tax avoidance.

References

Anggraeni, T., & Oktaviani, R. M. (2021). Dampak Thin Capitalization, Profitabilitas, Dan Ukuran Perusahaan Terhadap Tindakan Penghindaran Pajak. Jurnal Akuntansi Dan Pajak, 21(02), 390–397. https://doi.org/10.29040/jap.v21i02.1530

Antari, N. W. D., & Setiawan, P. E. (2020). Pengaruh Profitabilitas, Leverage dan Komite Audit pada Tax Avoidance. E-Jurnal Akuntansi, 30(10), 2591–2603. https://doi.org/10.24843/eja.2020.v30.i10.p12

Arianandini, P. W., & Ramantha, I. W. (2018). Pengaruh Profitabilitas, Leverage, dan Kepemilikan Institusional pada Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 22(3), 2088–2116. https://doi.org/10.24843/EJA.2018.v22.i03.p17

Ayuningtyas, N. P. W., & Sujana, I. K. (2018). Pengaruh Proporsi Komisaris Independen, Leverage, Sales Growth, Dan Profitabilitas Pada Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 25(3), 1884–1912. https://doi.org/10.24843/EJA.2018.v25.i03.p10

Bimo, I. D., Prasetyo, C. Y., & Susilandari, C. A. (2019). The effect of internal control on tax avoidance: The case of Indonesia. Journal of Economics and Development, 21(2), 131–143.

Ervina, D., & Wulandari, T. R. (2019). Pengaruh Kompensasi Rugi Fiskal , Profitabilitas , Proporsi Dewan Komisaris Independen , dan Ukuran Perusahaan Terhadap Tax Avoidance. Jurnal Mutiara Madani, 07(1), 23–39.

Handayani, Y. D., & Ibrani, E. Y. (2019). Corporate Governance , Share Ownership Structure And Tax Avoidance. International Journal of Commerce and Finance, 5(2), 120–127.

Jensen, M. C., & Meckling, W. H. (1976). Theory Of The Firm: Managerial Behavior, Agency Cost and Ownership Structure. Journal of Financial Economiics 3, 3(4), 305–360.

Kalbuana, N., Solihin, Saptono, Yohana, & Yanti, D. R. (2020). The Influence Of Capital Intensitu , Firm Size , And Leverage On Tax Avoidance On Companies Registered In Jakarta ISLAMIC Iondex ( JII ) Period 2015-2019. International Journal of Economics, Business and Accounting Research (IJEBAR), 4(3), 272–278.

Khurana, I. K., & Moser, W. J. (2009). Institusional Ownership and Tax Aggressiveness. https://doi.org/10.1055/s-0029-1204225

KNKG. (2006). Pedoman Umum Good Corporate Covernance Indonesia.

Masrullah, Mursalim, & Su’un, M. (2018). Pengaruh Kepemilikan Iinstitusional, Komisaris Independen, Leverage Dan Sales Growth Terhadap Tax Avoidance Pada Perusahaan Manufaktur Di Bursa Efek Indonesia. SIMAK, 16(2), 142–165.

Masrurroch, L. R., Nurlaela, S., & Fajri, R. N. (2021). Pengaruh profitabilitas, komsaris independen, leverage, ukuran perusahaan dan intensitas modal terhadap tax avoidance. I N O V a S I, 17(1), 82–93.

Oktaviani, R. M., Pratiwi, Y. E., Sunarto, S., & Jannah, A. (2021). The Effect of Leverage, Earning Management, Capital Intensity, and Inventory Intensity on Tax Aggressiveness of Manufacturing Companies in Indonesia. The Journal of Asian Finance, Economics and Business, 8(7), 501–508. https://doi.org/10.13106/JAFEB.2021.VOL8.NO7.0501

Prasatya, R. E., Mulyadi, J., & Suyanto, S. (2020). Karakter Eksekutif, Profitabilitas, Leverage, dan Komisaris Independen Terhadap Tax Avoidance Dengan Kepemilikan Institusional Sebagai Variabel Moderasi. Jurnal Riset Akuntansi & Perpajakan (JRAP), 7(02), 153–162. https://doi.org/10.35838/jrap.v7i02.1535

Rifai, A., & Atiningsih, S. (2019). Pengaruh Leverage, Profitabilitas, Capital Intensity, Manajemen Laba Terhadap Penghindaran Pajak. ECONBANK: Journal of Economics and Banking, 1(2), 135–142. https://doi.org/10.35829/econbank.v1i2.48

saputri, F. A. (2018). Pengaruh Profitabilitas, Leverage, Intensitas Modal Dan Proporsi Dewan Komisaris Independen Terhadap Tax Avoidance. Jurnal Ekobis Dewantara, 1(6), 171–180.

Setiawan, D. A. (2020). Ini Realisasi Pajak 2019 per Sektor Usaha, Manufaktur Terkontraksi. Www.Ddtc.Co.Id. https://news.ddtc.co.id/ini-realisasi-pajak-2019-per-sektor-usaha-manufaktur-terkontraksi- 18317?page_y=0

Sinaga, C. H., & Suardikha, I. M. S. (2019). Pengaruh Leverage dan Capital Intensity pada Tax Avoidance dengan Proporsi Komisaris Independen sebagai Variabel Pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 27(1), 1–32. https://doi.org/10.24843/EJA.2019.v27.i01.p01 Pengaruh

Sunarto, S., Widjaja, B., & Oktaviani, R. M. (2021). The Effect of Corporate Governance on Tax Avoidance: The Role of Profitability as a Mediating Variable. Journal of Asian Finance, Economics and Business, 8(3), 217–227. https://doi.org/10.13106/jafeb.2021.vol8.no3.0217

Susandy, C., & Anggraeni, Rr. D. (2018). Pengaruh Komisaris Independen, Leverage, Dan Profitabilitas Terhadap Tax Avoidance (Studi Empiris pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017). AKUNTOTEKNOLOGI : Jurnal Ilmiah Akuntansi Dan Teknologi, 10(1), 1–16.

Susanti, C. M. (2018). Pengaruh Konservatisme, Leverage, Profitabilitas, Ukuran Perusahaan Terhadap Tax Avoidance. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 13(2), 181–198. https://doi.org/10.25105/jipak.v13i2.5021

Wicaksono, K., & Oktaviani, R. M. (2021). Effect of CEO Characteristics Toward Tax Aggressiveness: Overview of Indonesia Family Firms. Jurnal Ekonomi, 26(2), 179–195. https://doi.org/10.24912/je.v26i2.745

Widodo, sasongko wahyu, & Wulandari, S. (2021). Pengaruh Profitabilitas, Leverage, Capital Intensity, Sales Growth dan Ukuran Perusahaan Terhadap Penghindaran Pajak. SIMAK, 19(1), 152–173.

Wijayanti, Y. C., & Lely, N. K. (2017). Pengaruh Proporsi Komisaris Independen, Kepemilikan Institusional, Leverage, Dan Ukuran Perusahaan Pada Penghindaran Pajak. E-Jurnal Akuntansi Universitas Udayana, 20(1), 699–728.

www.pajak.go.id. (n.d.). No Title. https://www.pajak.go.id/id/pajak

Yuni, N. P. A. I., & Setiawan, P. E. (2019). Pengaruh Corporate Governance dan Profitabilitas terhadap Penghindaran Pajak dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi, 29(1), 128–144.

Zainuddin, & Anfas. (2021). Pengaruh Profitabilitas , Leverage , Kepemilikan Institusional Dan Capital Intensity Terhadap Penghindaran Pajak di Bursa Efek Indonesia. Journal of Economic, Public, and Accounting (JEPA), 3(2), 85–102.

Downloads

Published

2021-10-30

How to Cite

Oktaviani, R. M. ., & Zulaikha, Z. . (2021). THE EFFECT OF LEVERAGE ON TAX AVOIDANCE WITH INDEPENDENT COMMISSIONERS AND INSTITUTIONAL OWNERSHIP AS MODERATING VARIABLES. The Journal of Contemporary Issues in Business and Government, 27(5), 2564–2571. Retrieved from https://cibgp.com/au/index.php/1323-6903/article/view/2122

Issue

Vol. 27 No. 5 (2021): The journal of contemporary issues in business and government

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

You are free to:

  1. Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
  2. Adapt — remix, transform, and build upon the material for any purpose, even commercially.
  3. The licensor cannot revoke these freedoms as long as you follow the license terms.

Under the following terms:

  1. Attribution — You must give appropriate credit , provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
  2. No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.

Notices:

You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation .

No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.