Menelaah Dinamika Leverage, Tata Kelola Perusahaan, dan Atribut Perusahaan dalam Membentuk Penghindaran Pajak di Kalangan Perusahaan yang Terdaftar di LQ45

Mey Ayu Lestari; Dwi Anjarningsih

doi:10.69725/jipi.v1i2.112

Authors

Mey Ayu Lestari Magister Ilmu Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Lampung, Lampung, Indonesia
Dwi Anjarningsih Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta, Surakarta, Indonesia

DOI:

https://doi.org/10.69725/jipi.v1i2.112

Keywords:

Tata Kelola Perusahaan, Penghindaran Pajak, Leverage Keuangan, Karakteristik Perusahaan, Pasar Negara Berkembang

Abstract

Tujuan: Penelitian ini bertujuan untuk mengeksplorasi hubungan yang rumit antara mekanisme tata kelola perusahaan, leverage keuangan, dan karakteristik perusahaan dalam konteks penghindaran pajak di antara perusahaan-perusahaan publik.
Metode: Dengan menggunakan pendekatan kuantitatif, penelitian ini menganalisis kumpulan data perusahaan yang komprehensif dengan menggunakan teknik statistik canggih untuk menilai dampak variabel independen terhadap penghindaran pajak.
Hasil: Temuan ini mengungkapkan hubungan yang signifikan antara tata kelola perusahaan, leverage keuangan, dan perilaku penghindaran pajak, yang menyoroti kompleksitas hubungan ini dalam lingkungan perusahaan.
Kebaruan: Penelitian ini berkontribusi pada literatur yang ada dengan mengintegrasikan kerangka kerja teoritis tentang tata kelola dan keuangan, menawarkan wawasan baru ke dalam mekanisme yang mempengaruhi strategi pajak di pasar negara berkembang.
Implikasi Praktis: Hasil penelitian ini menggarisbawahi pentingnya meningkatkan praktik-praktik tata kelola perusahaan untuk mengurangi penghindaran pajak, memberikan rekomendasi yang berharga bagi para pembuat kebijakan dan pemimpin perusahaan.

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Author Biographies

Mey Ayu Lestari, Magister Ilmu Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Lampung, Lampung, Indonesia

Mey Ayu Lestari., S.E., M.Ak

Magister Ilmu Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Lampung, Lampung, Indonesia
Dwi Anjarningsih, Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta, Surakarta, Indonesia

Dwi Anjarningsih., S.Ak

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

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