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.
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Copyright (c) 2024 Dea Tiara Monalisa Butar-Butar, Lidia Yunita, Sari Dewi
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References
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- 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.
- 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.
- 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
- 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
- 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
- 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
- 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.
- 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
- 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
- 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
- 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.
- 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
- 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
- Pratiwi, D. A., & Ardiyanto, M. D. (2018). Pengaruh struktur kepemilikan terhadap agresivitas pajak. Diponegoro Journal of Accounting, 7(4), 1–13.
- 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
- 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.
- 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
- 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
- Rosidy, D., & Nugroho, R. (2019). Pengaruh komisaris independen dan kompensasi eksekutif terhadap agresivitas pajak. Info Artha, 3(1), 55–65.
- Sabna, Z. A. A., & Wulandari, S. (2021). Analisis determinan agresivitas pajak pada perusahaan sektor industri. Akuntansi dan Manajemen, 16(2), 123–141.
- 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
- 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.
- 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
- 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
- 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
- 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
References
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.
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.
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.
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
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
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
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
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.
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
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
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
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.
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
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
Pratiwi, D. A., & Ardiyanto, M. D. (2018). Pengaruh struktur kepemilikan terhadap agresivitas pajak. Diponegoro Journal of Accounting, 7(4), 1–13.
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
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.
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
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
Rosidy, D., & Nugroho, R. (2019). Pengaruh komisaris independen dan kompensasi eksekutif terhadap agresivitas pajak. Info Artha, 3(1), 55–65.
Sabna, Z. A. A., & Wulandari, S. (2021). Analisis determinan agresivitas pajak pada perusahaan sektor industri. Akuntansi dan Manajemen, 16(2), 123–141.
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
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.
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
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
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
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