Pengaruh Corporate Governance Terhadap Tax Avoidance Pada Perusahaan Asuransi di Indonesia

  • Helsa Titania Lestari Universitas Muslim Nusantara Al Washliyah, Medan, Indonesia
  • Debbi Chyntia Ovami * Mail Universitas Muslim Nusantara Al Washliyah, Medan, Indonesia
Keywords: Corporate Governance; Tax Avoidance

Abstract

This study aims to determine the effect of corporate governance (institutional ownership, the proportion of independent commissioners and board of directors) on tax avoidance in insurance companies listed on the Indonesia Stock Exchange in 2017-2019. The research method used by researchers is quantitative methods. The research population is all insurance sub-sectors listed on the Indonesia Stock Exchange in 2017-2019 as many as 16 companies. The research sample consists of 14 companies with annual reports for 3 years, namely from 2017-2019 with a total of 42 samples in the form of an annual report. The results show that partially institutional ownership has a positive and insignificant effect on insurance companies listed on the Indonesia Stock Exchange in 2017-2019, the proportion of independent commissioners partially has a significant negative effect on insurance companies listed on the Indonesia Stock Exchange 2017-2019 while the board of directors has a negative effect. insignificant for insurance companies listed on the Indonesia Stock Exchange in 2017-2019. Simultaneously, corporate governance (institutional ownership, proportion of independent commissioners and board of directors) has a significant effect on tax avoidance in insurance companies listed on the Indonesia Stock Exchange in 2017-2019.

References

Annisa, Nuralifmida Ayu dan Kurniasih, Lulus. 2012. Pengaruh Corporate Governance Terhadap Tax Avoidance. Jurnal akuntansi dan auditing Volume 8, Nomor 2,Mei 2012.

Charisma, Rezia Bayu dan Dwimulyani, Susi. 2019. Pengaruh Struktur Kepemilikan Terhadap Tindakan Penghindaran Pajak (Tax Avoidance) dengan Kualitas Audit Sebagai Variabel Moderating. Prosiding Seminar Nasional Pakar ke 2 Tahun 2019, ISSN (P) : 2615 – 2584, ISSN (E) : 2615– 3343.

Dewi, dan Maria. 2015. Pengaruh Insentif Eksekutif, Corporate Riks, dan Corporate Governance, Pada Tax Avoidance. Jurnal Akuntansi Universita Udayana, ISSN ; 2302-8556.

Fitria, Giawan Nur. 2018. Pengaruh Kepemilikan Institusional, Komisaris Independen, Karakter Eksekutif dan Size Terhadap Tax Avoidance (Study Empiris Pada Emiten Sektor Perdagangan yang Terdaftar di BEI Tahun 2014-2017). Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan, Vol.11 No. 3 Desember 2018, p-ISSN: 2086-7662, e-ISSN: 2622-1950.

Mulyani, Wijayanti, Masitoh.Pengaruh Corporate Governance Terhadap Tax Avoidance (Perusahaan Pertambangan Yang Terdaftar Di BEI).volume 3,nomor 1, Tahun 2018

Nasarudin Ihsan,dkk. 2010. Aspek Hukum Pasar Modal Indonesia. Jakarta:Kencana.

Putri, Adriyanti Agustina dan Lawita, Nadia Fathurrahmi. 2019. Pengaruh Kepemilikan Institusional dan Kepemilikan Manajerial TerhadapPenghindaran Pajak (Tax Avoidance). Jurnal Akuntansi dan Ekonomika,Vol. 9 No. 1, Juni 2019.

Sandy, Syeldila. 2015. Pengaruh Corporate Governance Terhadap Tax Avoidance: Studi Empiris Pada Perusahaan Manufaktur. JAAI Volume 19 No. 2, Desember 2015: 85-98.

Santoso, Titus Bayu dan Muid, Dul. 2014. Pengaruh Corporate Governance Terhadap Penghindaran Pajak Perusahaan. Diponegoro Journal OfAccounting, Volume 3, Nomor 4, Tahun 2014, Halaman 1, ISSN (Online):2337-3806.

Sugiyono. 2017. Metode Penelitian Kuntitatif, Kualitatif dan R&D. Bandung:Alfabeta.

Dimensions Badge
Published
2020-09-30
Issue
Vol 1 No 1 (2020): September 2020
Section
Articles

Copyright (c) 2020 Helsa Titania Lestari, Debbi Chyntia Ovami

Creative Commons License

This work is licensed under a Creative Commons Attribution 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 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.
  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 (Refer to The Effect of Open Access).