PENGARUH KEPEMILIKAN KONSENTRASI, KUALITAS CORPORATE GOVERNANCE DAN OTHER COMPREHENSIVE INCOME TERHADAP TAX AVOIDANCE



Yosep Eka Putra(1*), Nazaruddin Aziz(2)

(1) Akademi Keuangan dan Perbankan Padang
(2) Akademi Keuangan dan Perbankan Padang
(*) Corresponding Author

Abstract


Tax avoidance is a legal effort taken to deal with tax burdens that will take advantage of bugs from taxation law. This tax avoidance action can reduce state income that comes from taxes. The higher the quantity of tax avoidance carried out by the company, the direct impact it will have on state revenues from taxes. Therefore it is necessary to make efforts to control this tax avoidance. Because operational activities are carried out by company managers, it is necessary to carry out supervisory activities to carry out this action. The purpose of this research is to prove the influence of ownership, quality of corporate governance, and other comprehensive tax avoidance. This study uses panel data sourced from financial statement data of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2014 - 2018. The sample selection method used is purposive sampling, with several predetermined criteria so that 132 observations were obtained from observation of 37 companies. The analytical method used is multiple regression analysis. The results showed that ownership and other comprehensive income had a significant positive effect on tax avoidance. Meanwhile, the quality of corporate governance has a significant negative effect on tax avoidance.


Tax avoidance merupakan upaya legal yang dilakukan untuk meminimalkan beban pajak yang akan dibayarkan dengan memanfaatkan celah dari undang-undang perpajakan. Tindakan tax avoidance ini dapat mengurangi pendapatan negara yang bersumber dari pajak. Semakin tinggi kuantitas tax avoidance yang dilakukan oleh perusahaan, maka akan berdampak langsung terhadap penerimaan negara yang bersumber dari pajak. Oleh sebab itu perlu adanya upaya untuk mengendalikan tindakan tax avoidance ini. Karena kegiatan operasional perusahaan dijalankan oleh manajer perusahaan, maka perlu adanya kegiatan pengawasan yang dilakukan untuk mengawasi tindakan ini. Tujuan dari penelitian ini adalah untuk membuktikan secara empiris pengaruh kepemilikan konsentrasi, kualitas corporate governance, dan other comprehensive income terhadap tax avoidance. Penelitian ini menggunakan data panel yang bersumber dari data laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode waktu tahun 2014 – 2018. Metode pemilihan sampel yang digunakan adalah purposive sampling, dengan beberapa kriteria yang telah ditentukan sehingga didapat 132 observasi dari 37 perusahaan. Metode analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan konsentrasi kepemilikan dan other comprehensive income berpengaruh positif signifikan terhadap tax avoidance. Sedangkan kualitas corporate governance berpengaruh negatif signifikan terhadap tax avoidance.


Keywords


Concentration ownership; quality of corporate governance; other comprehensive income; tax avoidance

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