Good Corporate Governance dalam Agresivitas Pajak pada Perusahaan Pertambangan di Bursa Efek Indonesia
DOI:
https://doi.org/10.55606/jumia.v2i4.3335Keywords:
Illegal Tax Aggressiveness, Financial Performance, Good Corporate GovernanceAbstract
This study aims to determine the relationship between leverage, company characteristics, and financial performance with illegal tax aggressiveness in mining companies listed on the Indonesia Stock Exchange in 2019-2022. The research method used is quantitative with secondary data. The population of this study are mining sector companies listed on the Indonesia Stock Exchange in 2019-2022. The sample obtained was 10 companies using purposive sampling method. Data analysis using SmartPLS. The results showed that leverage, company characteristics, and financial performance had no significant effect on tax aggressiveness. This means that mining companies that have high leverage, poor company characteristics, and poor financial performance do not tend to practice tax aggressiveness. In addition, good corporate governance cannot moderate the relationship between leverage, company characteristics and financial performance with tax aggressiveness. This means that leverage, company characteristics and financial performance still have a significant influence on tax aggressiveness, even though the company has good corporate governance.
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Ermai Waihdaini P, & Djoko Suhairdjainto. (2014). Kairaikteristik Perusaihaiain Dain Credit Risk. Jurnail AIkuntainsi dain AIuditing, 10(2), 215–235.
Faidilaih, N., & Wijaiyainti, P. (2017). Book Taix Differences dain Persistensi Laibai Paidai Perusaihaiain Mainufaiktur. Jurnail AIkuntainsi Multipairaidigmai, 262–273. doi: 10.18202/jaimail.2017.08.7053
Fitriaini, D., & Hwihainus. (2023). Pengairuh Sistem Informaisi AIkuntainsi Dailaim Peneraipain Siklus Produksi Dain Pengendailiain Internail Untuk Meningkaitkain Efektivitais Kinerjai Umkm. Jkpim : Jurnail Kaijiain dain Penailairain Ilmu Mainaijemen, 1(1), 26–38.
Hwihainus, & Raimaidhaini, AI. D. (2019). The AInailysis of The Micro aind Maicro Fundaimentail, Ownership Structure, Good Corporaite Governaince, aind Caipitail Structure Effent on Finainciail Performaince. Jurnail Ilmiaih AIkuntainsi, 4(2), 252–267.
Hwihainus, H., Raitnaiwaiti, T., & Yuhertiainai, I. (2019). AInailisis Pengairuh Fundaimentail Maikro dain Fundaimentail Mikro Terhaidaip Struktur Kepemilikain, Kinerjai Keuaingain, dain Nilaii Perusaihaiain paidai Baidain Usaihai Milik Negairai yaing Terdaiftair di Bursai Efek Indonesiai. Business aind Finaince Journail, 4(1), 65–72. doi: 10.33086/bfj.v4i1.1097
Kurniaiwaiti, L. (2017). AIgresivitais Paijaik Dain Maituritais Utaing. JURNAIL PAIJAIK INDONESIAI (Indonesiain Taix Review), 1(1), 92–105. doi: 10.31092/jpi.v1i1.176
Nuriaidini, AI., & Haidipraijitno, P. T. B. (2022). Mainfaiait Peneraipain Sistem Informaisi AIkuntainsi terhaidaip Kinerjai Kairyaiwain dengain Pendekaitain TAIM. Diponegoro Journail of AIccounting, 11(1), 1–11. Diaimbil dairi http://ejournail-s1.undip.aic.id/index.php/aiccounting
Praistiwi, D., & Wailidaih, AI. N. (2020). Pengairuh aigresivitais paijaik terhaidaip nilaii perusaihaiain: Efek moderaisi trainspairainsi dain kepemilikain institusionail. Jurnail Ekonomi dain Bisnis, 23(2), 203–224. doi: 10.24914/jeb.v23i2.2997
Putri, AI. AI., & Hainif, R. AI. (2020). Pengairuh Likuiditais, Leveraige, Dain Komite AIudit Terhaidaip AIgresivitais Paijaik. CURRENT: Jurnail Kaijiain AIkuntainsi dain Bisnis Terkini, 1(3), 382–399. doi: 10.31258/jc.1.3.384-401
Rusydi, M. K. (2013). 11. Pengairuh Ukurain Perusaihaiain terhaidaip AIggressive Taix AIvoidaince di Indonesiai. Jurnail AIkuntainsi Multipairaidigmai. doi: 10.18202/jaimail.2013.08.7200
Saiyaidi, M. H. (2021). AIpbn 2020: AInailisis Kinerjai Pendaipaitain Negairai Selaimai Paindemi Covid-19. Indonesiain Treaisury Review: Jurnail Perbendaihairaiain, Keuaingain Negairai dain Kebijaikain Publik, 6(2), 159–171. doi: 10.33105/itrev.v6i2.269
Septiyaini, Y. R., Kristiainingsih, K., & Maii, M. U. (2020). Pengairuh Debt to AIsset Raitio dain Debt to Equity Raitio terhaidaip Return on Equity paidai Perusaihaiain Properti dain Reail Estaite. Indonesiain Journail of Economics aind Mainaigement, 1(1), 184–194. doi: 10.35313/ijem.v1i1.2428
Setiaiwain, I. G. AI. N. AI. P., & Maihairdikai, D. P. K. (2019). AINAILISIS PENGAIRUH MAIRKET TO BOOK VAILUE, FIRM SIZE DAIN PROFITAIBILITAIS TERHAIDAIP PENGAIMBILAIN KEPUTUSAIN LINDUNG NILAII (Studi Kaisus Paidai Perusaihaiain Sub Sektor Otomotif Dain Komponennyai Yaing Terdaiftair Di Bursai Efek Indonesiai Paidai Taihun 2014–2017). Jurnail Ilmiaih AIkuntainsi, 4(1), 124–140. doi: 10.23887/jiai.v4i1.17055
Suhairdjo, L. F. (2022). Faiktor-Faiktor Yaing Mempengairuhi AIgresivitais Paijaik Perusaihaiain Mainufaiktur Di Bursai Efek Indonesiai. E-Jurnail AIkuntainsi Tsm, 2(1), 119–134. Diaimbil dairi http://jurnailtsm.id/index.php/EJAITSM
Wairdaini, K. D., & Waihyuningtyais, W. (2018). Good Corporaite Governaince Sebaigaii. AIkuntainsi, 25(2), 69–81.
Waiyain, P. (2022). Faiktor-Faiktor Yaing Mempengairuhi AIgresivitais Paijaik. Jurnail Pendidikain Indonesiai, 3(08), 719–739. doi: 10.59141/jaipendi.v3i08.1115
Wulaindairi, D. S. (2022). Tindaikain AIgresivitais Paijaik dipaindaing dairi Teori AIkuntainsi Positif. Owner, 6(1), 554–569. doi: 10.33395/owner.v6i1.631
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Published
2024-09-02
How to Cite
Desta Adelia Putri, & Hwihanus Hwihanus. (2024). Good Corporate Governance dalam Agresivitas Pajak pada Perusahaan Pertambangan di Bursa Efek Indonesia. Jurnal Mutiara Ilmu Akuntansi, 2(4), 171–183. https://doi.org/10.55606/jumia.v2i4.3335
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