Pengujian Pengaruh Kepemilikan Institusional dan Ukuran Dewan Direksi Terhadap Penghindaran Pajak: Profitabilitas Sebagai Pemoderasi
Abstract
Indonesia's Tax Ratio for the last 5 years (2019-2023) is still below 11% due to the low level of tax compliance, one of which is caused by the high practice of tax avoidance. Institutions as shareholders of the company and the board of directors as a component of corporate governance play an important role in tax avoidance practices. This study aims to examine the effect of institutional ownership and the size of the board of directors on tax avoidance moderated by profitability. Through the purposive sampling method, 68 research samples were obtained from coal sub-sector mining companies listed on the Indonesia Stock Exchange from 2021 to 2023. The research methods used are descriptive statistical analysis, classical assumption testing, simple linear regression, and Moderated Regression Analysis. The conclusion of the results of this study is that the coefficient value of institutional ownership in its influence on tax avoidance is -0.244 with a significance value of 0.084 (greater than 0.05) so that institutional ownership has a negative but insignificant effect on tax avoidance, while the coefficient value of the size of the board of directors in its influence on tax avoidance is 0.032 with a significance value of 0.025 (lower than 0.05) so that the size of the board of directors has a positive and significant effect on tax avoidance. The significance value of the interaction between institutional ownership and profitability is 0.114 (greater than 0.05) and the interaction value of the interaction between the size of the board of directors and profitability is 0.620 (greater than 0.05) indicating that profitability is unable to moderate the effect between institutional ownership and the size of the board of directors on tax avoidance.
Downloads
References
Agustina Putri, A., & Fathurrahmi Lawita, N. (2019). Pengaruh Kepemilikan Institusional dan Kepemilikan Manajerial Terhadap Penghindaran Pajak. Jurnal Akuntansi Dan Ekonomika, 9(1), 68–75.
Alvenina, F. Q. Y. (2021). Pengaruh Good Corporate Governance Terhadap Penghindaran Pajak Pada Perusahaan Pertambangan Yang Terdaftar Di Bei Tahun 2014–2019. Media Akuntansi Dan Perpajakan Indonesia, 2(2), 87–106. https://doi.org/10.37715/mapi.v2i2.1721
Anggraeni, D. P. W., & Kurnianto, S. (2020). The Effect of Board Size and Female Directors on Tax Avoidance. International Journal of Innovation, Creativity and Change. Www.Ijicc.Net, 13(8), 1127–1141. www.ijicc.net
Ardianti, T. I., & Nuswandari, C. (2023). Dapatkah Good Corporate Governance Mencegah Penghindaran Pajak? Journal of Economic, Bussines and Accounting (COSTING), 7(1), 1385–1398. https://doi.org/10.31539/costing.v7i1.7035
Baca artikel detiknews, "Tantangan dan Solusi Menuju Tax Ratio 23%" selengkapnya https://news.detik.com/kolom/d-7327523/tantangan-dan-solusi-menuju-tax-ratio-23.
Bisnis, S. (2024). SKETSA BISNIS e-jurnal. 11(02), 191–211.
Chandra, B., & Cintya, C. (2021). Upaya praktik Good Corporate Governance dalam penghindaran pajak di Indonesia. Jurnal Ekonomi Modernisasi, 17(3), 232–247. https://doi.org/10.21067/jem.v17i3.6016
Charisma, R. B., & Dwimulyani, S. (2019). Pengaruh Struktur Kepemilikan Terhadap Tindakan Penghindaran Pajak Dengan Kualitas Audit Sebagai Variabel Moderating. Prosiding Seminar Nasional Pakar, 1–10. https://doi.org/10.25105/pakar.v0i0.4308
Dayani, L., & Suryandari, D. (2020). Tax Avoidance Pada Perusahaan Sektor. 0717, 1–15.
Estralita Trisnawati, P. A. A. (2020). Pengaruh Jajaran Direksi Dan Tanggung Jawab Sosial Perusahaan Terhadap Tax Avoidance. Jurnal Paradigma Akuntansi, 2(3), 1232. https://doi.org/10.24912/jpa.v2i3.9550
Hermawan, R., & Aryati, T. (2022). Pengaruh Financial Distress Dan Corporate Governance Terhadap Tax Avoidance. Jurnal Ekonomi Trisakti, 2(2), 381–394. https://doi.org/10.25105/jet.v2i2.14138
Idzniah, U. N. L., & Bernawati, Y. (2020). Board of Directors, Audit Committee, Executive Compensation and Tax Avoidance of Banking Companies in Indonesia. Journal of Accounting and Strategic Finance, 3(2), 199–213. https://doi.org/10.33005/jasf.v3i2.111
Indira Yuni, N. P. A., & Setiawan, P. E. (2019). Pengaruh Corporate Governance dan Profitabilitas terhadap Penghindaran Pajak dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi, 29(1), 128. https://doi.org/10.24843/eja.2019.v29.i01.p09
Lim, A., & Suparman, M. (2022). The Impact of Ownership Structure and Board Characteristics on Tax Avoidance. Amnesty : Jurnal Riset Perpajakan, 5(2), 227–241. https://journal.unismuh.ac.id/index.php/jrp-amnesty
Oliviana, A., & Muid, D. (2019). Pengaruh Good Corporate Governance Terhadap Tax Avoidance (Studi Empiris Pad Perusahaan Manufaktur Yang Terdaftar di Bursa Efeke Indonesia Tahun 2014-2017). Diponegoro Journal of Accounting, 8(3), 1.
Peraturan Otoritas Jasa Keuangan Nomor 75/POJK.04/2017 Tentang Tanggung Jawab Direksi Atas Laporan Keuangan.
Pratomo, D., & Risa Aulia Rana. (2021). Pengaruh Kepemilikan Institusional, Komisaris Independen Dan Komite Audit Terhadap Penghindaran Pajak. JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi, 8(1), 91–103. https://doi.org/10.30656/jak.v8i1.2487
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
Risani, S., & Purwantini, A. H. (2023). Pengaruh Good Corporate Governance Terhadap Tax Avoidance [Studi Pada Perusahaan Manufaktur Yang Terdaftar di BEI Periode 2016-2020]. Prosiding University Research Colloquium, 98–110. https://repository.urecol.org/index.php/proceeding/article/view/2209
Rohyana, C., & Maryana, D. (2021). Pengaruh Corporate Governance Terhadap Penghindaran Pajak (Studi pada 7 perusahaan sektor makanan dan minuman di BEI 2015-2019. Moneter - Jurnal Akuntansi Dan Keuangan, 8(2), 117–121. https://doi.org/10.31294/moneter.v8i2.10918
Rombebunga, M. (2019). Tata Kelola Perusahaan dan Penghindaran Pajak. Perspektif Akuntansi, 2(3), 249–267. https://doi.org/10.24246/persi.v2i3.p249-267
Septiani, A. S., & Sastradipraja, U. (2023). Pengaruh Pendapatan Perkapita, Pertumbuhan Ekonomi dan Tarif Pajak Terhadap Tax Ratio Negara Asean 2015-2021. Oikos: Jurnal Kajian Pendidikan Ekonomi Dan Ilmu Ekonomi, 8(1), 199–215.
Tahar, A., & Rachmawati, D. (2020). Pengaruh Mekanisme Corporate Governance, Corporate Social Responsibility, Ukuran Perusahaan dan Leverage Terhadap Penghindaran Pajak (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017). Kompartemen: Jurnal Ilmiah Akuntansi, 18(1), 98–115. https://doi.org/10.30595/kompartemen.v18i1.6342
Yustin, A. L., & Effendi, B. (2021). Penggunaan Corporate Social Responsibility Sebagai Intervening: Antara Komisaris Independen, Dewan Direksi, Komite Audit dan Kualitas Audit Terhadap Tax Avoidance. STATERA: Jurnal Akuntansi Dan Keuangan, 3(2), 75–84. https://doi.org/10.33510/statera.2021.3.2.75-84
Bila bermanfaat silahkan share artikel ini
Berikan Komentar Anda terhadap artikel Pengujian Pengaruh Kepemilikan Institusional dan Ukuran Dewan Direksi Terhadap Penghindaran Pajak: Profitabilitas Sebagai Pemoderasi
Pages: 122-131
Copyright (c) 2024 Stephanus Andi Adityaputra

This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- 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.
- 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 (Refer to The Effect of Open Access).