Main Article Content
Abstract
This study aims to find empirical evidence on the influence of non-debt tax shield, corporate social responsibility costs, independent commissioners and audit committees on corporate tax avoidance measures. Population in this study are all banking companies listed on the Stock Exchange 2011-2015. The type of research used in this study is empirical research. The sampling technique used is purposive sampling. Based on sampling through purposive sampling, then obtained as many as 30 samples of banking companies with a total of 89 research observations. The results of this study found that non-debt tax shield, independent commissioners and audit committee have a positive effect on tax avoidance measures. While the cost of corporate social responsibility negatively affect the action of tax evasion company.
Keywords
Article Details
References
- Agoes, Sukrisno & Trisnawati, Estralita. (2009). Akuntansi Perpajakan. Jakarta: Salemba Empat.
- Annisa, Nuralifmida Ayu & Kurniasih, Lulus. (2012). Pengaruh Corporate Governance Terhadap Tax Avoidance. Jurnal Akuntansi & Auditing. Volume 8/No.2/Mei 2012: 95-189
- Anthony, R. N. & V. Govindarajan. (2009). Sistem Pengendalian Manajemen Jilid 1. Jakarta: Salemba Empat
- Bradley, Michael & Jarrell, Gregg A & Kim, E Han. (1984). On the Existence of an Optimal Capital Structure. Journal of Finance, Vol 39(3): 857?878.
- Buhr, Nola. (1998). Environmental Performance, Legislation and Annual Report Disclosure: The Case of Acid Rain and Falconbridge. Accounting, Auditing and Accountability Journal, Vol 11 (2), 163-190.
- Carroll, Archie B. (1979). A Three-Dimensional Conceptual Model Of Corporate Performance. The Academy of Management Review, Vol 4(4), 497-505
- Caroll, Robert & Joulfain, David. (2004). Taxes and Corporate Giving to Charity. (Online). (Diakses 26 Agustus 2016) Tersedia di World Wide Web: https://www.researchgate.net/profile/David_Joulfaian/publication/228152473_Taxes_and_Corporate_Giving_to_Charity/links/545443c00cf2bccc490b2d2d.pdf
- Dahlsrud, Alexander. (2008). How Corporate Social Responsibility is Defined: An Analysis of 37 Definition. Corporate Social Responsibility and Environmental Management, Vol 15, 1-13.
- Diantri, Putu Rista & Ulupui, IGK Agung. (2016). Pengaruh Komite Audit, Proporsi Komisaris Independen, dan Proporsi Kepemilikan Institusional Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana. Vol 16.1 Juli(2016):702-732
- Djumahir. (2005). Pengaruh Variabel-variabel Tax Shield dan Non Tax Shield Terhadap Struktur Modal dan Nilai Perusahaan (Studi Pada Perusahaan Go Publik Di Bursa Efek Jakarta). Jurnal Wacana, Vol 8, No. 3, Hal 302-321
- Dowling, John & Jeffrey, Pfeffer. (1975). Organizational legitimacy: Social values and organizational behavior. Pacific Sociological Review, Vol 18(1), 122-36
- Dyreng, S.D & Hanlon, M & Maydew, E.L. (2008). Long-run Corporate Tax Avoidance. The Accounting Review,Vol 83(1), 61-82
- Fadhilah, Rahmi, 2014. Pengaruh Good Corporate Governance Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI 2009-2011). (Online) (Diakses 26 Agustus 2016). Tersedia di World Wide:https://scholar.google.com/scholar?q=Pengaruh+Good+Corporate Governance+Terhadap+Tax+Avoidance+%28Studi+Empiris+Pada+Perusahaan+Manufaktur+yang+Terdaftar+di+BEI+20092011%29&btnG=&hl=en&as_sdt=0%2C5&as_vis=1
- Fadli, Imam & Ratnawati, Vince & Kurnia, Pipin. (2016). Pengaruh Likuiditas, Leveragw, Komsaris Independen, Manajemen Laba, dan Kepemilikan Instituional Terhadap Agresivitas Pajak Perusahaan (studi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2011-2013). JOM Fekon, Vol.3 No.1
- Ghozali, Imam. (2013). Aplikasi Analisis Multivariate dengan Program SPSS. Edisi Ketujuh. Semarang: Badan Penerbit Universitas Diponegoro.
- Ghozali, Imam & Chariri, Anis. (2007). Teori Akuntansi. Edisi Ketiga. Semarang: Badan Penerbit Universitas Diponegoro.
- Gray, R. H. 1996. Accounting and Acoountability: Change and Challenges in Corporate Social and Environmental Report. (R.H. Gray, D. Owen & C. Adams, Eds) Illustrate., pp. 1-332). New York: Prentice Hall International
- Hanlon, Michelle & Heitzman, Shane. (2010). A Review of Tax Research. Journal of Accounting and Economics 50;127-178.
- Hidayat, Riza Fatoni & Sudarno. (2013). Analisis Faktor-faktor Yang Mempengaruhi Struktur Modal Pada Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia Periode 2007-2011. Diponegoro Journal Of Accounting. Volume 2 Nomor 2.
- Hoi, Chun-Keung (stan) & Wu, Qiang & Zhang, Hao. (2013). Is Corporate Social Responsibility (CSR) Associated With Tax Avoidance? Evidence From Irresponsible CSR Activities. (Online) (Diakses 27 Agustus 2016) Tersedia di World Wide Web: dx.doi.org.sci-hub.bz/10.2308/accr-50544#
- Holme, L & Watts, P. (2006). Human Right and Corporate Social Responsibility. World Business Council for Sustainable Development, Geneva.
- Indriantoro, N. & Supomo, B. (2002). Metodologi Penelitian Bisnis untuk Akuntansi & Manajemen. Yogyakarta:BPFE.
- Jensen, Michael C & Meckling, William H. (1976). Theory of The Firm : Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics 3-4 pp.305-306
- Khomsatun, Siti & Martani, Dwi. (2015). Pengaruh Thin Capitlization dan Assets Mix Perusahaan Indeks Saham Syariah Indonesia (Issi) Terhadap Penghindaran Pajak. Makalah disajikan pada SNA 18, Medan.
- Lanis, Roman & Richarson, Grant (2011). The Effect of Board of Director Composition On Corporate Tax Aggressiveness. J. Account. Public Policy Vol 30 (2011) 50-70
- Lanis, Roman & Richardson, Grant. (2012). Corporate social responsibility and tax aggressiveness: An empirical analysis. Journal Account. Public Policy Vol 31 (2012) 68-108.
- Maharani, I Gusti Ayu Cahya & Suardana, Ketut Alit. (2014). Pengaruh Corporate Governance, Profitabilitas dan Karakteristik Eksekutif pada Tax Avoidance Perusahaan Manufaktur. E-jurnal Akuntansi Universitas Udayana 9.2: 525-539
- Mulyanita, Sugesty. (2009). Pengaruh Biaya Tanggung Jawab Sosial Perusahaan Terhadap Kinerja Perusahaan Perbankan. Skripsi tidak dipublikasikan. Lampung. Fakultas Ekonomi Universitas Lampung
- O'Donovan, Gary. (2002). Environmental Disclosure in the Annual Reports:Extending the Applicability and Predictive Power of Legitimacy Theory. Accounting, Auditing and Accountability Journal, Vol. 15, No.3, p. 344-371
- Pamudji, S. dan Trihartati A. (2008).Pengaruh Independensi dan Efektivitas Komite Audit Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI). Fakultas Ekonomi Diponegoro.
- Pohan, Hotman Tohir. (2008). Pengaruh Good Corporate Governance, Rasio TobinQ, Perataan Laba terhadap Penghindaran Pajak pada Perusahaan Publik. Dalam Jurnal Informasi, Perpajakan, Akuntansi Dan Keuangan Publik, 4(2), :h:113-135. Fakultas Ekonomi Trisakti Jakarta.
- Pradipta, Dyah Hayu & Supriyadi. (2015). Pengaruh Corporate Social Responsibility (CSR), Profotabilitas, Leverage, dan Komisaris Independen Terhadap Praktif Penghindaran Pajak. Makalah disajikan pada SNA 18, Universitas Sumatera Utara, Medan.
- Prakosa, Kesit Bambang. (2014). Pengaruh Profitabilitas, Kepemilikan Keluarga, dan Corporate Governance Terhadap Penghindaran Pajak di Indonesia. Makalah disajikan pada SNA 17, Mataram, Lombok.
- Preuss, Lutz. (2010). Tax Avoidance an Corporate Social Responsibility: You Cant’t do Both, or Can You?, Corporate Governance. The International Journal of Business in Society, Vol 10 Iss 4 pp. 365-374
- Purwanto, Agus & Yusralaini & Susilatri. (2016). Pengaruh likuiditas, Leverage, Manajemen Laba, dan Kopensasi Rugi Fiskal Terhadap Agresivitas Pajak Perusahaan Pada Perusahaan Pertanian dan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Periode 2011-2013. JOM Fekon, Vol. 3 No.1
- Putri, Lucy Tania Yolanda. (2014). Pengaruh Likuiditas, Manajemen Laba dan Corporate Governance Terhadap Agresivitas Pajak (Studi Empiris pada Perusahaan yang Terdaftar di BEI Periode 2008-2012). (Online) (Diakses 27 Agustus 2016) Tersedia di World Wide:https://scholar.google.com/scholar?q=Pengaruh+Likuiditas%2C+Manajemen+Laba+dan+Corporate+Governance+Terhadap+Agresivitas+Pajak+%28Studi+Empiris+pada+Perusahaan+yang+Terdaftar+di+BEI+Periode+20082012%29&btnG=&hl=en&as_sdt=0%2C5&as_vis=1
- Reza, Faisal. (2012). Pengaruh Dewan Komisaris dan Komite Audit Terhadap Penghindraran Pajak. Skripsi tidak dipublikasikan. Depok. Fakultas Ekonomi Program S1 Ekstensi Akuntansi
- Siallagan, Hamonangan & Machfoedz, Mas’ud. (2006). Mekanisme Corporate Governance, Kualitas Laba dan Nilai Perusahaan. Makalah disajikan pada SNA 9, Padang.
- Sikka, Prem, 2010. Smoke and Mirrors: Corporate Social Responsibility and Tax Avoidance. Centre for Global Accountability. University of Essex. UK.
- Suandy, Erly. (2013). Perencanaan Pajak. Jakarta:Salemba Empat.
- Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Cetakan ke23. Bandung:Alfabeta.
- Tiaras, Irwan & Wijaya, Henryanto. (2015). Pengaruh Likuiditas, Leverage, Manajemen Laba, Komisaris Independen dan Ukuran Perusahaan Terhadap Agresivitas Pajak. Jurnal Akuntansi/Volume XIX, No. 03: 380-397
- Undang-undang Republik Indonesia nomor 40 tahun 2007 pasal 74 tentang Perseroan Terbatas
- Wahyudi, Dudi. (2015). Analisis Empiris Pengaruh Aktivitas Corporate Social Responsibility (CSR) terhadap Penghindaran Pajak di Indonesia. Jurnal Lingkar Widyaiswara. Edisi 2 No. 4 hal 05-17.
- Wang H., Qian C. 2011. Corporate Philanthropy and Corporate Financial Performance: The roles of Stakeholder Response and Political Access. Academy of Management Journal, No. 6
- Watson, Luke . (2011). Corporate Social Responsibility and Tax Aggressiveness: An Examination of Unrecognized Tax Benefits. (Online) (Diakses 27 Agustus 2016) Tersedia di World Web: https://papers.ssrn.com/sol3/papers2.cfm?abstract_id=2540328
- Winarsih, Rina & Prasetyono & Kusufi, Muhammad Syam. (2014). Pengaruh Good Governance dan Corporate Social Responsibility Terhadap Tindakan Pajak Agresif (Studi Pada Perusahaan Manufaktur Yang Listing di BEI Tahun 2009-2012). Makalah disajikan pada SNA 17, Mataram, Lombok.
- Winata, Fenny. (2014). Pengaruh Corporate Governance Terhadap Tax Avoidance Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013. Tax & Accounting Riview, Vol. 4 No. 1
References
Agoes, Sukrisno & Trisnawati, Estralita. (2009). Akuntansi Perpajakan. Jakarta: Salemba Empat.
Annisa, Nuralifmida Ayu & Kurniasih, Lulus. (2012). Pengaruh Corporate Governance Terhadap Tax Avoidance. Jurnal Akuntansi & Auditing. Volume 8/No.2/Mei 2012: 95-189
Anthony, R. N. & V. Govindarajan. (2009). Sistem Pengendalian Manajemen Jilid 1. Jakarta: Salemba Empat
Bradley, Michael & Jarrell, Gregg A & Kim, E Han. (1984). On the Existence of an Optimal Capital Structure. Journal of Finance, Vol 39(3): 857?878.
Buhr, Nola. (1998). Environmental Performance, Legislation and Annual Report Disclosure: The Case of Acid Rain and Falconbridge. Accounting, Auditing and Accountability Journal, Vol 11 (2), 163-190.
Carroll, Archie B. (1979). A Three-Dimensional Conceptual Model Of Corporate Performance. The Academy of Management Review, Vol 4(4), 497-505
Caroll, Robert & Joulfain, David. (2004). Taxes and Corporate Giving to Charity. (Online). (Diakses 26 Agustus 2016) Tersedia di World Wide Web: https://www.researchgate.net/profile/David_Joulfaian/publication/228152473_Taxes_and_Corporate_Giving_to_Charity/links/545443c00cf2bccc490b2d2d.pdf
Dahlsrud, Alexander. (2008). How Corporate Social Responsibility is Defined: An Analysis of 37 Definition. Corporate Social Responsibility and Environmental Management, Vol 15, 1-13.
Diantri, Putu Rista & Ulupui, IGK Agung. (2016). Pengaruh Komite Audit, Proporsi Komisaris Independen, dan Proporsi Kepemilikan Institusional Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana. Vol 16.1 Juli(2016):702-732
Djumahir. (2005). Pengaruh Variabel-variabel Tax Shield dan Non Tax Shield Terhadap Struktur Modal dan Nilai Perusahaan (Studi Pada Perusahaan Go Publik Di Bursa Efek Jakarta). Jurnal Wacana, Vol 8, No. 3, Hal 302-321
Dowling, John & Jeffrey, Pfeffer. (1975). Organizational legitimacy: Social values and organizational behavior. Pacific Sociological Review, Vol 18(1), 122-36
Dyreng, S.D & Hanlon, M & Maydew, E.L. (2008). Long-run Corporate Tax Avoidance. The Accounting Review,Vol 83(1), 61-82
Fadhilah, Rahmi, 2014. Pengaruh Good Corporate Governance Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI 2009-2011). (Online) (Diakses 26 Agustus 2016). Tersedia di World Wide:https://scholar.google.com/scholar?q=Pengaruh+Good+Corporate Governance+Terhadap+Tax+Avoidance+%28Studi+Empiris+Pada+Perusahaan+Manufaktur+yang+Terdaftar+di+BEI+20092011%29&btnG=&hl=en&as_sdt=0%2C5&as_vis=1
Fadli, Imam & Ratnawati, Vince & Kurnia, Pipin. (2016). Pengaruh Likuiditas, Leveragw, Komsaris Independen, Manajemen Laba, dan Kepemilikan Instituional Terhadap Agresivitas Pajak Perusahaan (studi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2011-2013). JOM Fekon, Vol.3 No.1
Ghozali, Imam. (2013). Aplikasi Analisis Multivariate dengan Program SPSS. Edisi Ketujuh. Semarang: Badan Penerbit Universitas Diponegoro.
Ghozali, Imam & Chariri, Anis. (2007). Teori Akuntansi. Edisi Ketiga. Semarang: Badan Penerbit Universitas Diponegoro.
Gray, R. H. 1996. Accounting and Acoountability: Change and Challenges in Corporate Social and Environmental Report. (R.H. Gray, D. Owen & C. Adams, Eds) Illustrate., pp. 1-332). New York: Prentice Hall International
Hanlon, Michelle & Heitzman, Shane. (2010). A Review of Tax Research. Journal of Accounting and Economics 50;127-178.
Hidayat, Riza Fatoni & Sudarno. (2013). Analisis Faktor-faktor Yang Mempengaruhi Struktur Modal Pada Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia Periode 2007-2011. Diponegoro Journal Of Accounting. Volume 2 Nomor 2.
Hoi, Chun-Keung (stan) & Wu, Qiang & Zhang, Hao. (2013). Is Corporate Social Responsibility (CSR) Associated With Tax Avoidance? Evidence From Irresponsible CSR Activities. (Online) (Diakses 27 Agustus 2016) Tersedia di World Wide Web: dx.doi.org.sci-hub.bz/10.2308/accr-50544#
Holme, L & Watts, P. (2006). Human Right and Corporate Social Responsibility. World Business Council for Sustainable Development, Geneva.
Indriantoro, N. & Supomo, B. (2002). Metodologi Penelitian Bisnis untuk Akuntansi & Manajemen. Yogyakarta:BPFE.
Jensen, Michael C & Meckling, William H. (1976). Theory of The Firm : Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics 3-4 pp.305-306
Khomsatun, Siti & Martani, Dwi. (2015). Pengaruh Thin Capitlization dan Assets Mix Perusahaan Indeks Saham Syariah Indonesia (Issi) Terhadap Penghindaran Pajak. Makalah disajikan pada SNA 18, Medan.
Lanis, Roman & Richarson, Grant (2011). The Effect of Board of Director Composition On Corporate Tax Aggressiveness. J. Account. Public Policy Vol 30 (2011) 50-70
Lanis, Roman & Richardson, Grant. (2012). Corporate social responsibility and tax aggressiveness: An empirical analysis. Journal Account. Public Policy Vol 31 (2012) 68-108.
Maharani, I Gusti Ayu Cahya & Suardana, Ketut Alit. (2014). Pengaruh Corporate Governance, Profitabilitas dan Karakteristik Eksekutif pada Tax Avoidance Perusahaan Manufaktur. E-jurnal Akuntansi Universitas Udayana 9.2: 525-539
Mulyanita, Sugesty. (2009). Pengaruh Biaya Tanggung Jawab Sosial Perusahaan Terhadap Kinerja Perusahaan Perbankan. Skripsi tidak dipublikasikan. Lampung. Fakultas Ekonomi Universitas Lampung
O'Donovan, Gary. (2002). Environmental Disclosure in the Annual Reports:Extending the Applicability and Predictive Power of Legitimacy Theory. Accounting, Auditing and Accountability Journal, Vol. 15, No.3, p. 344-371
Pamudji, S. dan Trihartati A. (2008).Pengaruh Independensi dan Efektivitas Komite Audit Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI). Fakultas Ekonomi Diponegoro.
Pohan, Hotman Tohir. (2008). Pengaruh Good Corporate Governance, Rasio TobinQ, Perataan Laba terhadap Penghindaran Pajak pada Perusahaan Publik. Dalam Jurnal Informasi, Perpajakan, Akuntansi Dan Keuangan Publik, 4(2), :h:113-135. Fakultas Ekonomi Trisakti Jakarta.
Pradipta, Dyah Hayu & Supriyadi. (2015). Pengaruh Corporate Social Responsibility (CSR), Profotabilitas, Leverage, dan Komisaris Independen Terhadap Praktif Penghindaran Pajak. Makalah disajikan pada SNA 18, Universitas Sumatera Utara, Medan.
Prakosa, Kesit Bambang. (2014). Pengaruh Profitabilitas, Kepemilikan Keluarga, dan Corporate Governance Terhadap Penghindaran Pajak di Indonesia. Makalah disajikan pada SNA 17, Mataram, Lombok.
Preuss, Lutz. (2010). Tax Avoidance an Corporate Social Responsibility: You Cant’t do Both, or Can You?, Corporate Governance. The International Journal of Business in Society, Vol 10 Iss 4 pp. 365-374
Purwanto, Agus & Yusralaini & Susilatri. (2016). Pengaruh likuiditas, Leverage, Manajemen Laba, dan Kopensasi Rugi Fiskal Terhadap Agresivitas Pajak Perusahaan Pada Perusahaan Pertanian dan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Periode 2011-2013. JOM Fekon, Vol. 3 No.1
Putri, Lucy Tania Yolanda. (2014). Pengaruh Likuiditas, Manajemen Laba dan Corporate Governance Terhadap Agresivitas Pajak (Studi Empiris pada Perusahaan yang Terdaftar di BEI Periode 2008-2012). (Online) (Diakses 27 Agustus 2016) Tersedia di World Wide:https://scholar.google.com/scholar?q=Pengaruh+Likuiditas%2C+Manajemen+Laba+dan+Corporate+Governance+Terhadap+Agresivitas+Pajak+%28Studi+Empiris+pada+Perusahaan+yang+Terdaftar+di+BEI+Periode+20082012%29&btnG=&hl=en&as_sdt=0%2C5&as_vis=1
Reza, Faisal. (2012). Pengaruh Dewan Komisaris dan Komite Audit Terhadap Penghindraran Pajak. Skripsi tidak dipublikasikan. Depok. Fakultas Ekonomi Program S1 Ekstensi Akuntansi
Siallagan, Hamonangan & Machfoedz, Mas’ud. (2006). Mekanisme Corporate Governance, Kualitas Laba dan Nilai Perusahaan. Makalah disajikan pada SNA 9, Padang.
Sikka, Prem, 2010. Smoke and Mirrors: Corporate Social Responsibility and Tax Avoidance. Centre for Global Accountability. University of Essex. UK.
Suandy, Erly. (2013). Perencanaan Pajak. Jakarta:Salemba Empat.
Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Cetakan ke23. Bandung:Alfabeta.
Tiaras, Irwan & Wijaya, Henryanto. (2015). Pengaruh Likuiditas, Leverage, Manajemen Laba, Komisaris Independen dan Ukuran Perusahaan Terhadap Agresivitas Pajak. Jurnal Akuntansi/Volume XIX, No. 03: 380-397
Undang-undang Republik Indonesia nomor 40 tahun 2007 pasal 74 tentang Perseroan Terbatas
Wahyudi, Dudi. (2015). Analisis Empiris Pengaruh Aktivitas Corporate Social Responsibility (CSR) terhadap Penghindaran Pajak di Indonesia. Jurnal Lingkar Widyaiswara. Edisi 2 No. 4 hal 05-17.
Wang H., Qian C. 2011. Corporate Philanthropy and Corporate Financial Performance: The roles of Stakeholder Response and Political Access. Academy of Management Journal, No. 6
Watson, Luke . (2011). Corporate Social Responsibility and Tax Aggressiveness: An Examination of Unrecognized Tax Benefits. (Online) (Diakses 27 Agustus 2016) Tersedia di World Web: https://papers.ssrn.com/sol3/papers2.cfm?abstract_id=2540328
Winarsih, Rina & Prasetyono & Kusufi, Muhammad Syam. (2014). Pengaruh Good Governance dan Corporate Social Responsibility Terhadap Tindakan Pajak Agresif (Studi Pada Perusahaan Manufaktur Yang Listing di BEI Tahun 2009-2012). Makalah disajikan pada SNA 17, Mataram, Lombok.
Winata, Fenny. (2014). Pengaruh Corporate Governance Terhadap Tax Avoidance Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013. Tax & Accounting Riview, Vol. 4 No. 1