Article Sidebar

Download
Full text PDF
Statistic
Read Counter : 277 Download : 145

Downloads

Download data is not yet available.

Main Article Content

Abstract

This study examines the relationship between board independence, board gender, management ownership, ownership concentration and institutional ownership with tax aggressiveness in listed companies in Indonesia in the LQ45 reporting sector. Research data processing was executed with E-views 12 software. The source of research data is secondary data using library research methods, namely collecting information from various sources such as journals, theses, previous research, and others, as well as obtaining research sample data through the Indonesia Stock Exchange (IDX) website. The results showed that board independence had a significant positive effect on tax aggresiveness.

Keywords

tax aggresiveness managerial ownership ownership concentration institutional ownership board independency

Article Details

License

Copyright (c) 2024 Dea Tiara Monalisa Butar-Butar, Lidia Yunita, Sari Dewi

Creative Commons License

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

Authors who publish with this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access). 
How to Cite
Butar-Butar, D. T. M., Yunita, L., & Dewi, S. (2024). The effect of independence and gender of BOD, managerial and institutional ownership, and ownership concentration on tax aggressiveness. Journal of Contemporary Accounting, 6(1), 1–10. https://doi.org/10.20885/jca.vol6.iss1.art1
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Amalia, K., & Matusin, A. R. (2016). Analisis pengaruh ownership concentration dan ownership composition terhadap kinerja perusahaan pada perusahaan non financial di Indonesia. Seminar Nasional Cendekiawan, 1–13.
  2. Ambarsari, D., Pratomo, D., & Kurnia, K. (2019). Pengaruh ukuran dewan komisaris, gender diversity pada dewan, dan kualitas auditor eksternal terhadap agresivitas pajak (studi pada perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia periode 2013-2017). Jurnal ASET (Akuntansi Riset), 10(2), 163–176.
  3. Ananta, E. (2024). Pengaruh konsentrasi kepemilikan, risiko pajak, dan risiko perusahaan terhadap agresivitas pajak dengan manajemen laba akrual sebagai moderasi. Jurnal Manajemen dan Ekonomi Bisnis, 4(1), 57-69.
  4. Anggraini, Y., & Widarjo, W. (2020). Political connection, institutional ownership and tax aggressiveness in Indonesia. European Journal of Business and Management Research, 5(5), 1–7. https://doi.org/10.24018/ejbmr.2020.5.5.528
  5. Boussaidi, A., & Hamed-Sidhom, M. (2021). Board’s characteristics, ownership’s nature and corporate tax aggressiveness: new evidence from the Tunisian context. EuroMed Journal of Business, 16(4), 487–511. https://doi.org/10.1108/EMJB-04-2020-0030
  6. Christofel, D. E., & Dewi, S. (2022). Effect of characteristics of the commissioners, ownership structure, and financial difficulties on tax aggressiveness. The Accounting Journal of Binaniaga, 7(2), 191–206. https://doi.org/10.33062/ajb.v7i2.4
  7. Fitriani, D. N., Djaddang, S., & Suyanto. (2021). Pengaruh transfer pricing, kepemilikan asing, kepemilikan institusional terhadap agresivitas pajak dengan corporate social responsibility sebagai variabel moderasi. Kinerja: Jurnal Ekonomi dan Bisnis, 3(2), 282-297. https://doi.org/10.34005/kinerja.v3i02.1575
  8. Hudha, B., & Utomo, D. C. (2021). Pengaruh ukuran dewan direksi, komisaris independen, keragaman gender, dan kompensasi eksekutif terhadap penghindaran pajak perusahaan (studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia 2017-2019). Diponegoro Journal of Accounting, 10(1), 1–10.
  9. Kamul, I., & Riswandari, E. (2021). Pengaruh gender diversity dewan, ukuran dewan komisaris, komisaris independen, komite audit dan konsentrasi kepemilikan terhadap agresivitas pajak. JABI (Jurnal Akuntansi Berkelanjutan Indonesia), 4(2), 218. https://doi.org/10.32493/jabi.v4i2.y2021.p218-238
  10. Kompas.com. (2020). RI Diperkirakan Rugi Rp 68,7 Triliun Akibat Penghindaran Pajak. Retrieved from https://money.kompas.com/read/2020/11/23/183000126/ri-diperkirakan-rugi-rp-68-7-triliun-akibat-penghindaran-pajak
  11. Lanis, R., & Richardson, G. (2011). The effect of board of director composition on corporate tax aggressiveness. Journal of Accounting and Public Policy, 30(1), 50–70. https://doi.org/10.1016/j.jaccpubpol.2010.09.003
  12. Lubis, I., Suryani, & Anggraeni, F. (2020). The effect of managerial ownership and debt policy on tax aggressiveness in manufacturing companies. Jurnal Akuntansi dan Keuangan, 7(2), 211–226.
  13. Nugraheni, G. A., & Murtin, A. (2019). Pengaruh kepemilikan saham dan leverage terhadap agresivitas pajak perusahaan. Reviu Akuntansi dan Bisnis Indonesia, 3(1), 1–13. https://doi.org/10.18196/rab.030132
  14. Prastyatini, S. L. Y., & Trivita, M. Y. (2022). Pengaruh capital intensity, kepemilikan institusional dan ukuran perusahaan terhadap agresivitas pajak. Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah, 5(3), 943–959. https://doi.org/10.47467/alkharaj.v5i3.1419
  15. Pratiwi, D. A., & Ardiyanto, M. D. (2018). Pengaruh struktur kepemilikan terhadap agresivitas pajak. Diponegoro Journal of Accounting, 7(4), 1–13.
  16. Puspita, D., & Febrianti, M. (2018). Faktor-faktor yang memengaruhi penghindaran pajak pada perusahaan manufaktur di bursa efek Indonesia. Jurnal Bisnis dan Akuntansi, 19(1), 38–46. https://doi.org/10.34208/jba.v19i1.63
  17. Rahmawati, N. T., & Jaeni. (2022). Pengaruh Capital Intensity, Leverage, Profitabilitas, Ukuran Perusahaan Dan Kepemilikan Manajerial Terhadap Agresivitas Pajak. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 13(2), 628–636.
  18. Ramdani, J., & Yulianto, Y. (2023). pengaruh ukuran perusahaan, capital intensity dan kepemilikan manajerial terhadap agresivitas pajak (studi empiris perusahaan manufaktur sektor food dan beverage yang terdaftar di BEI tahun 2017-2021). Jurnal Pundi, 7(2), 269. https://doi.org/10.31575/jp.v7i2.492
  19. Richardson, G., Taylor, G., & Lanis, R. (2016). Women on the board of directors and corporate tax aggressiveness in Australia An empirical analysis. Accounting Research Journal, 29(3), 313–331. https://doi.org/10.1108/ARJ-09-2014-0079
  20. Rosidy, D., & Nugroho, R. (2019). Pengaruh komisaris independen dan kompensasi eksekutif terhadap agresivitas pajak. Info Artha, 3(1), 55–65.
  21. Sabna, Z. A. A., & Wulandari, S. (2021). Analisis determinan agresivitas pajak pada perusahaan sektor industri. Akuntansi dan Manajemen, 16(2), 123–141.
  22. Sandra, A. (2022). Pengaruh diversitas gender dalam dewan direksi, dewan komisaris, dan komite audit, serta kepemilikan manajerial dan kepemilikan institusional terhadap agresivitas pajak. Journal of Applied Managerial Accounting, 6(2), 187–203. https://doi.org/10.30871/jama.v6i2.4244
  23. Sindy, & Butar-Butar, D. T. M. (2023). Impact of tax avoidance, state ownership, foreign ownership and firm size to firm value in Indonesia. Global Financial Accounting Journal, 07(01), 57–69.
  24. Suhartonoputri, I. A., & Mahmudi. (2018). Pengaruh struktur kepemilikan terhadap agresivitas pajak. Diponegoro Journal of Accounting, 7(4), 1–13. https://doi.org/10.20885/ncaf.vol4.art43
  25. Vacca, A., Iazzi, A., Vrontis, D., & Fait, M. (2020). The role of gender diversity on tax aggressiveness and corporate social responsibility: Evidence from Italian listed companies. Sustainability (Switzerland), 12(5). https://doi.org/10.3390/su12052007
  26. Wijaya, D. (2019). Pengaruh pengungkapan corporate social responsibility, leverage, dan kepemilikan manajerial terhadap agresivitas pajak. Widyakala Journal, 6(1), 55. https://doi.org/10.36262/widyakala.v6i1.147
  27. Ying, T., Wright, B., & Huang, W. (2017). Ownership structure and tax aggressiveness of Chinese listed companies. International Journal of Accounting and Information Management, 25(3), 313–332. https://doi.org/10.1108/IJAIM-07-2016-0070