Kajian Agresivitas Pajak: Peran Keberadaan Wanita di Dewan Komisaris, Kepemilikan Manajerial, dan Kebijakan Hutang
DOI:
https://doi.org/10.55606/jumia.v2i1.2336Keywords:
women in board’s commissioners, managerial ownership, debt policy, tax aggressivenessAbstract
The tax aggressiveness importance’s have been documented by prior researchers. However, prior investigators failed to see it from an agency’s perspective. Therefore, this study determines the effect of agency related variables (women in commissioner board, managerial ownership, and debt policy) on tax aggressiveness. The object of this research is Indonesia listed operating at mining sector. The sample of this research is fifteen companies during 2016 to 2018. secondary hand collected data is employed in this study. The data is analyzed using regression analysis. The result show that Women in commissioners board has significant influence on tax aggressiveness. In addition, debt policy and managerial ownership had no relationship with tax aggressiveness. Out of three control variables, company size has a negative influence on tax aggressiveness at 10%. However, a company’s age and probability have no significant connection to tax agressiveness.
References
Abor, J. (2007). Debt policy and performance of SMEs: evidence from Ghanaian and South African firms. The Journal of Risk Finance, 8(4), 364–379.
Amalia, D. (2021). Pengaruh Likuiditas, Leverage Dan Intensitas Aset Terhadap Agresivitas Pajak. KRISNA: Kumpulan Riset Akuntansi, 12(2), 232–240. https://doi.org/10.22225/kr.12.2.1596.232-240
Dani, A. C., Picolo, J. D., & Klann, R. C. (2019). Gender influence, social responsibility and governance in performance. RAUSP Management Journal, 54(2), 154–177. https://doi.org/10.1108/RAUSP-07-2018-0041
Dewi, S. C. (2008). pengaruh kepemilikan managerial, kepemilikan institusional, kebijakan hutang, profitabilitas dan ukuran perusahaan terhadap kebijakan dividen. Bisnis Dan Akuntansi, 10(1), 47–58.
Durbin, J., & Watson, G. S. (1950). Testing for serial correlation in least squares regression. I. Biometrika, 37, 1950.
Gavious, I., Segev, E., & Yosef, R. (2012). Female directors and earnings management in high‐technology firms. In Pacific Accounting Review (Vol. 24, Issue 1). https://doi.org/10.1108/01140581211221533
Gujarati, D. (1995). Basic Econometric. McGraw-Hill.
Hadi, J., & Mangoting, Y. (2014). Pengaruh Struktur Kepemilikan dan Karakteristik Dewan terhadap Agresivitas Pajak. Tax & Accounting Review, 4(2), 1–10.
Hair, J. F., William, C., Babin, B. J., & Anderson, R. E. (2014). Multivariate Data Analysis (7th Editio). Pearson Education Limited.
Harsana, E., & Susanty, M. (2023). Pengaruh Kepemilikan Saham dan Faktor – Faktor Lain terhadap Agresivitas Pajak. E-Jurnal Akuntansi TSM, 3(1), 61–72. https://doi.org/10.34208/ejatsm.v3i1.1869
Hartadinata, O. S., & Tjaraka, H. (2013). analisis pengaruh kepemilikan manajerial, kebijakan hutang, dan ukuran perusahaan terhadap tax agressiveness. Ekonomi Dan Bisnis, 3, 48–59.
Hidayat, A. T., & Fitria, E. F. (2018). Capital Intensity, Inventory Intensity, Profitabilitas dan Leverage Terhadap Agresivitas Pajak. EKSIS, 13(2), 157–168.
Hu, Y., & Xu, M. (2019). China’s anti-corruption campaign, political connections and private firms’ debt financing. In China Finance Review International (Vol. 9, Issue 4). https://doi.org/10.1108/CFRI-09-2018-0132
Indradi, D. (2018). Pengaruh Likuiditas, Capital Intensity Terhadap Agresivitas Pajak. Jurnal Akuntansi Berkelanjutan Indonesia, 1(1), 147–167.
Insani, D. A. S., Wahyudin, A., Aini, L. N., & Anas, Z. (2022). Pengaruh corporate social responsibility dan good corporate governance terhadap agresivitas perpajakan. Journal of Accounting and Digital Finance, 2(3), 216–226. https://doi.org/10.53088/jadfi.v2i3.191
Kalbuana, N., Purwanti, T., & Agustin, N. H. (2017). pengaruh kepemilikan manajerial, beban pajak tangguhan, dan tingkat pajak efektif terhadap penghindaran pajak. Magistra, 100, 26–35.
Kang, H., Cheng, M., & Gray, S. J. (2007). Corporate Governance and Board Composition : diversity and independence of Australian boards. Corporate Governance-an International Review, 15(2), 194–207. https://doi.org/10.1111/j.1467-8683.2007.00554.x
Luo, J. hui, Xiang, Y., & Huang, Z. (2017). Female directors and real activities manipulation: Evidence from China. China Journal of Accounting Research, 10(2), 141–166. https://doi.org/10.1016/j.cjar.2016.12.004
Manning, M. L., & Munro, D. (2004). The business survey researcher’s SPSS cookbook (2nd ed). Pearson Education.
Martauli, S., & Handayani, S. (2023). Pengaruh Good Corporate Governance Terhadap Agresivitas Pajak Pada Industri Batu Bara Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2021. Journal Advancement Center for Finance and Accounting, 3(3), 50–88.
Maulana, I. A. (2020). Faktor-Faktor Yang Mepengaruhi Agresivitas Pajak Pada Perusahaan Properti Dan Real Estate. KRISNA: Kumpulan Riset Akuntansi, 12(1), 13–20. https://doi.org/10.22225/kr.12.1.1873.13-20
Modigliani, F., & Miller, M. H. (1958). The cost of capital, corporation finance and the theory of investment. The American Economic Review, 48(3), 261–297.
Pratiwi, M. I., Kristianti, F. T., & Mahardika, D. P. K. (2016). Pengaruh kepemilikan manajerial , kepemilikan institusional, dan levarage terhadap nilai perusahaan. E-Proceeding of Management, 3191–3197.
Prismanta, E., & Subardjo, A. (2019). Pengaruh profitabilitas , likuiditas , Lleverage dan dkuran perusahaan terhadap agresivitas pajak. Jurnal Ilmu Dan Riset Akuntansi, 8(3), 1–20.
Rachmawati, N. A., & Fitriana, A. (2021). The Effect of Financial Constraints and Institutional Ownership on Tax Agressiveness. ACCRUALS (Accounting Research Journal of Sutaatmadja), 5(01), 38–53. https://doi.org/10.35310/accruals.v5i01.606
Rahmawati, M. I. (2016). Faktor-Faktor yang Mempengaruhi Struktur Maturitas Hutang. Jurnal Ilmu Dan Riset Manajemen :, 5(1), 1–16.
Rohmansyah, B., & Fitriana, A. I. (2020). Analisis Faktor Agresivitas Pajak: Effective Tax Rate. Jurnal Manajamen, 12(2), 179–189. http://journal.feb.unmul.ac.id/index.php/JURNALMANAJEMEN/article/view/7947
Saragih, M. R., Rusdi, R., & Sjahputra, A. (2023). Pengaruh Inventory Intensity, Kebijakan Utang Dan Pertumbuhan Penjualan Terhadap Tax Avoidance. SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business, 6(3), 725–735. https://doi.org/10.37481/sjr.v6i3.714
Satiti, A. D. R., Syafik, M., & Widarjo, W. (2021). Political Connections and Tax Aggressiveness: the Role of Gender Diversity As a Moderating Variable. Media Riset Akuntansi, Auditing & Informasi, 21(2), 273–292. https://doi.org/10.25105/mraai.v21i2.9794
Sekaran, U. (2003). Research Methods for Business - A Skill Building Approach. In John Wiley & Sons, Inc (4th ed.). John Wiley & Sons, Inc. https://doi.org/10.1017/CBO9781107415324.004
Simpson, G. W., Carter, D. A., & D’Souza, F. (2010). What Do We Know About Women on Boards? Journal of Applied Finance, 20(2), 27–40.
Suyanto, K. D., & Supramono. (2012). Likuiditas, Leverage, Komisaris Independen, Danmanajemen Laba Terhadap Agresivitaspajak Perusahaan. Jurnal Keuangan Dan Perbankan, 16(2), 167–177.
Terjesen, S., Sealy, R., & Singh, V. (2009). Women directors on corporate boards: A review and research agenda. Corporate Governance, 17(3), 320–337. https://doi.org/10.1111/j.1467-8683.2009.00742.x
Wayan, P. (2022). Faktor-Faktor Yang Mempengaruhi Agresivitas Pajak. Jurnal Pendidikan Indonesia, 3(08), 719–739. https://doi.org/10.59141/japendi.v3i08.1115
White, H. (1980). A heteroskedasticity-consistent covariance matrix estimator and a direct test for heteroskedasticity. Econometrica, 48(4), 817–838.
Yuan, C., Li, Y., & Hu, T. (2022). Does corporate donation lead to more tax aggressiveness? China Economic Quarterly International, 2(1), 29–41. https://doi.org/10.1016/j.ceqi.2022.02.002
Zahirah, A. (2017). pengaruh leverage, kepemilikan institusional, kepemilikan manajerial dan ukuran perusahaan terhadap penghindaran pajak. JOM Fekon, 4(1), 3543–3556.
Zaitul, & Ilona, D. (2018). Gender in Audit Committee and Financial Reporting Timeliness : the Case of Unique Continental European Model. International Journal of Engineering & Technology, 7(2.29), 436–442. https://doi.org/10.14419/ijet.v7i2.29.13668
Zaitul, & Ilona, D. (2019). Tax Aggressiveness and Politically Connected Company. KnE Social Sciences, 10. https://doi.org/10.18502/kss.v3i14.4294
Zaitul, Melmusi, Z., & Ilona, D. (2021). Board Governance Diversity and the International Decision of Indonesia’s Service Companies. Estudios de Economia Aplicada, 39(4), 1–12. https://doi.org/10.25115/eea.v39i4.4309
Zaitul, Ridwan, M., & Pratiwi, H. (2018). Dividend policy in Indonesian companies: Does corporate governance matter? International Journal of Engineering and Technology(UAE), 7(3.25), 306–310. https://doi.org/10.14419/ijet.v7i3.25.17587
Amalia, D. (2021). Pengaruh Likuiditas, Leverage Dan Intensitas Aset Terhadap Agresivitas Pajak. KRISNA: Kumpulan Riset Akuntansi, 12(2), 232–240. https://doi.org/10.22225/kr.12.2.1596.232-240
Dani, A. C., Picolo, J. D., & Klann, R. C. (2019). Gender influence, social responsibility and governance in performance. RAUSP Management Journal, 54(2), 154–177. https://doi.org/10.1108/RAUSP-07-2018-0041
Dewi, S. C. (2008). pengaruh kepemilikan managerial, kepemilikan institusional, kebijakan hutang, profitabilitas dan ukuran perusahaan terhadap kebijakan dividen. Bisnis Dan Akuntansi, 10(1), 47–58.
Durbin, J., & Watson, G. S. (1950). Testing for serial correlation in least squares regression. I. Biometrika, 37, 1950.
Gavious, I., Segev, E., & Yosef, R. (2012). Female directors and earnings management in high‐technology firms. In Pacific Accounting Review (Vol. 24, Issue 1). https://doi.org/10.1108/01140581211221533
Gujarati, D. (1995). Basic Econometric. McGraw-Hill.
Hadi, J., & Mangoting, Y. (2014). Pengaruh Struktur Kepemilikan dan Karakteristik Dewan terhadap Agresivitas Pajak. Tax & Accounting Review, 4(2), 1–10.
Hair, J. F., William, C., Babin, B. J., & Anderson, R. E. (2014). Multivariate Data Analysis (7th Editio). Pearson Education Limited.
Harsana, E., & Susanty, M. (2023). Pengaruh Kepemilikan Saham dan Faktor – Faktor Lain terhadap Agresivitas Pajak. E-Jurnal Akuntansi TSM, 3(1), 61–72. https://doi.org/10.34208/ejatsm.v3i1.1869
Hartadinata, O. S., & Tjaraka, H. (2013). analisis pengaruh kepemilikan manajerial, kebijakan hutang, dan ukuran perusahaan terhadap tax agressiveness. Ekonomi Dan Bisnis, 3, 48–59.
Hidayat, A. T., & Fitria, E. F. (2018). Capital Intensity, Inventory Intensity, Profitabilitas dan Leverage Terhadap Agresivitas Pajak. EKSIS, 13(2), 157–168.
Hu, Y., & Xu, M. (2019). China’s anti-corruption campaign, political connections and private firms’ debt financing. In China Finance Review International (Vol. 9, Issue 4). https://doi.org/10.1108/CFRI-09-2018-0132
Indradi, D. (2018). Pengaruh Likuiditas, Capital Intensity Terhadap Agresivitas Pajak. Jurnal Akuntansi Berkelanjutan Indonesia, 1(1), 147–167.
Insani, D. A. S., Wahyudin, A., Aini, L. N., & Anas, Z. (2022). Pengaruh corporate social responsibility dan good corporate governance terhadap agresivitas perpajakan. Journal of Accounting and Digital Finance, 2(3), 216–226. https://doi.org/10.53088/jadfi.v2i3.191
Kalbuana, N., Purwanti, T., & Agustin, N. H. (2017). pengaruh kepemilikan manajerial, beban pajak tangguhan, dan tingkat pajak efektif terhadap penghindaran pajak. Magistra, 100, 26–35.
Kang, H., Cheng, M., & Gray, S. J. (2007). Corporate Governance and Board Composition : diversity and independence of Australian boards. Corporate Governance-an International Review, 15(2), 194–207. https://doi.org/10.1111/j.1467-8683.2007.00554.x
Luo, J. hui, Xiang, Y., & Huang, Z. (2017). Female directors and real activities manipulation: Evidence from China. China Journal of Accounting Research, 10(2), 141–166. https://doi.org/10.1016/j.cjar.2016.12.004
Manning, M. L., & Munro, D. (2004). The business survey researcher’s SPSS cookbook (2nd ed). Pearson Education.
Martauli, S., & Handayani, S. (2023). Pengaruh Good Corporate Governance Terhadap Agresivitas Pajak Pada Industri Batu Bara Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2021. Journal Advancement Center for Finance and Accounting, 3(3), 50–88.
Maulana, I. A. (2020). Faktor-Faktor Yang Mepengaruhi Agresivitas Pajak Pada Perusahaan Properti Dan Real Estate. KRISNA: Kumpulan Riset Akuntansi, 12(1), 13–20. https://doi.org/10.22225/kr.12.1.1873.13-20
Modigliani, F., & Miller, M. H. (1958). The cost of capital, corporation finance and the theory of investment. The American Economic Review, 48(3), 261–297.
Pratiwi, M. I., Kristianti, F. T., & Mahardika, D. P. K. (2016). Pengaruh kepemilikan manajerial , kepemilikan institusional, dan levarage terhadap nilai perusahaan. E-Proceeding of Management, 3191–3197.
Prismanta, E., & Subardjo, A. (2019). Pengaruh profitabilitas , likuiditas , Lleverage dan dkuran perusahaan terhadap agresivitas pajak. Jurnal Ilmu Dan Riset Akuntansi, 8(3), 1–20.
Rachmawati, N. A., & Fitriana, A. (2021). The Effect of Financial Constraints and Institutional Ownership on Tax Agressiveness. ACCRUALS (Accounting Research Journal of Sutaatmadja), 5(01), 38–53. https://doi.org/10.35310/accruals.v5i01.606
Rahmawati, M. I. (2016). Faktor-Faktor yang Mempengaruhi Struktur Maturitas Hutang. Jurnal Ilmu Dan Riset Manajemen :, 5(1), 1–16.
Rohmansyah, B., & Fitriana, A. I. (2020). Analisis Faktor Agresivitas Pajak: Effective Tax Rate. Jurnal Manajamen, 12(2), 179–189. http://journal.feb.unmul.ac.id/index.php/JURNALMANAJEMEN/article/view/7947
Saragih, M. R., Rusdi, R., & Sjahputra, A. (2023). Pengaruh Inventory Intensity, Kebijakan Utang Dan Pertumbuhan Penjualan Terhadap Tax Avoidance. SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business, 6(3), 725–735. https://doi.org/10.37481/sjr.v6i3.714
Satiti, A. D. R., Syafik, M., & Widarjo, W. (2021). Political Connections and Tax Aggressiveness: the Role of Gender Diversity As a Moderating Variable. Media Riset Akuntansi, Auditing & Informasi, 21(2), 273–292. https://doi.org/10.25105/mraai.v21i2.9794
Sekaran, U. (2003). Research Methods for Business - A Skill Building Approach. In John Wiley & Sons, Inc (4th ed.). John Wiley & Sons, Inc. https://doi.org/10.1017/CBO9781107415324.004
Simpson, G. W., Carter, D. A., & D’Souza, F. (2010). What Do We Know About Women on Boards? Journal of Applied Finance, 20(2), 27–40.
Suyanto, K. D., & Supramono. (2012). Likuiditas, Leverage, Komisaris Independen, Danmanajemen Laba Terhadap Agresivitaspajak Perusahaan. Jurnal Keuangan Dan Perbankan, 16(2), 167–177.
Terjesen, S., Sealy, R., & Singh, V. (2009). Women directors on corporate boards: A review and research agenda. Corporate Governance, 17(3), 320–337. https://doi.org/10.1111/j.1467-8683.2009.00742.x
Wayan, P. (2022). Faktor-Faktor Yang Mempengaruhi Agresivitas Pajak. Jurnal Pendidikan Indonesia, 3(08), 719–739. https://doi.org/10.59141/japendi.v3i08.1115
White, H. (1980). A heteroskedasticity-consistent covariance matrix estimator and a direct test for heteroskedasticity. Econometrica, 48(4), 817–838.
Yuan, C., Li, Y., & Hu, T. (2022). Does corporate donation lead to more tax aggressiveness? China Economic Quarterly International, 2(1), 29–41. https://doi.org/10.1016/j.ceqi.2022.02.002
Zahirah, A. (2017). pengaruh leverage, kepemilikan institusional, kepemilikan manajerial dan ukuran perusahaan terhadap penghindaran pajak. JOM Fekon, 4(1), 3543–3556.
Zaitul, & Ilona, D. (2018). Gender in Audit Committee and Financial Reporting Timeliness : the Case of Unique Continental European Model. International Journal of Engineering & Technology, 7(2.29), 436–442. https://doi.org/10.14419/ijet.v7i2.29.13668
Zaitul, & Ilona, D. (2019). Tax Aggressiveness and Politically Connected Company. KnE Social Sciences, 10. https://doi.org/10.18502/kss.v3i14.4294
Zaitul, Melmusi, Z., & Ilona, D. (2021). Board Governance Diversity and the International Decision of Indonesia’s Service Companies. Estudios de Economia Aplicada, 39(4), 1–12. https://doi.org/10.25115/eea.v39i4.4309
Zaitul, Ridwan, M., & Pratiwi, H. (2018). Dividend policy in Indonesian companies: Does corporate governance matter? International Journal of Engineering and Technology(UAE), 7(3.25), 306–310. https://doi.org/10.14419/ijet.v7i3.25.17587
Downloads
Published
2023-11-22
How to Cite
Yunita Waryani, Desi Lammarito Sinaga, Zaitul Zaitul, Desi Ilona, & Mardiana Azizah. (2023). Kajian Agresivitas Pajak: Peran Keberadaan Wanita di Dewan Komisaris, Kepemilikan Manajerial, dan Kebijakan Hutang. Jurnal Mutiara Ilmu Akuntansi, 2(1), 189–202. https://doi.org/10.55606/jumia.v2i1.2336
Issue
Section
Articles
