Tata Kelola Perusahaan dan Penghindaran Pajak: Eksplorasi dalam Konteks Indonesia

Authors

  • Aditya Danang Saputra Departemen Akuntansi, Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta, Surakarta, Indonesia
  • Riyan Surya Wibowo Departemen Akuntansi, Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta, Surakarta, Indonesia
  • Muthohirin MAgister Akuntansi, Ekonomi dan Bisnis, Universitas Gajah Mada, Yogyakarta, Indonesia
  • Daniel Kassim Sesay Department of Accounting and Finance, Ernest Bai Koroma university of Science and Technology, Sierra Leone
  • Ibrahim Rahman Turay Department of Accounting and Finance, Ernest Bai Koroma university of Science and Technology, Sierra Leone

DOI:

https://doi.org/10.69725/s5spxa77

Keywords:

tax avoidance, Performance Matched Tax Avoidance, Firm Characteristics, Corporate Governance, Tax

Abstract

This research examines the relationship between corporate governance and tax avoidance in non-financial firms listed on the Indonesia Stock Exchange from 2020 to 2023. Corporate governance factors such as the composition of the audit committee, proportion of independent directors, executive compensation, public ownership, and largest shareholding were analyzed. Tax avoidance was assessed using a performance-adjusted measure. The findings, derived from ordinary least squares regression analysis with controls for year and industry sector effects, reveal that public ownership and largest shareholding negatively influence tax avoidance, whereas firm performance positively affects it. However, the expertise background of the audit committee, proportion of independent directors, executive compensation, and firm size did not demonstrate significant impacts on tax avoidance. These results suggest that certain corporate governance mechanisms in Indonesia may not effectively serve shareholders' interests.

Downloads

Download data is not yet available.

Author Biographies

  • Aditya Danang Saputra, Departemen Akuntansi, Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta, Surakarta, Indonesia

    Mahasiswa 
    Magister Akuntansi, Universitas Muhammadiyah Surakarta

  • Riyan Surya Wibowo, Departemen Akuntansi, Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta, Surakarta, Indonesia

    Mahasiswa
    Departemen Akuntansi, Ekonomi dan Bisnis
    Universitas Muhammadiyah Surakarta, Surakarta, Indonesia

  • Muthohirin, MAgister Akuntansi, Ekonomi dan Bisnis, Universitas Gajah Mada, Yogyakarta, Indonesia

    Mahasiswa Magister Akuntansi
    Ekonomi dan Bisnis, Universitas Gajah Mada, Yogyakarta, Indonesia

  • Daniel Kassim Sesay, Department of Accounting and Finance, Ernest Bai Koroma university of Science and Technology, Sierra Leone

    Lecture
    Department of Accounting and Finance, Ernest Bai Koroma university of Science and Technology, Sierra Leone

  • Ibrahim Rahman Turay, Department of Accounting and Finance, Ernest Bai Koroma university of Science and Technology, Sierra Leone

    Lecture
    Department of Accounting and Finance, Ernest Bai Koroma university of Science and Technology, Sierra Leone

Published

2024-04-17

Issue

Section

Article

How to Cite

Tata Kelola Perusahaan dan Penghindaran Pajak: Eksplorasi dalam Konteks Indonesia. (2024). Jurnal Inovasi Pajak Indonesia, 1(1), 01-13. https://doi.org/10.69725/s5spxa77

Share