The Moderating Role of Corporate Governance on Financial Ratio, Firm Size and Tax Avoidance at Indonesian Sharia Companies

Wahid Wachyu Adi Winarto(1*)


(1) UIN KH Abdurrahaman Wahid Pekalongan
(*) Corresponding Author

Abstract


In this study, corporate governance will be used as a moderating variable to experimentally evaluate the relationship between leverage, firm size, and tax avoidance. Companies are currently engaging in some tax avoidance to limit the tax levied against them. This can impact how much income the company acquires, which in turn lowers the share profit distributed to stakeholders. A Sharia company registered with JII 70 makes up the study population using an associative quantitative research approach. The SPSS application is used in data analysis methods. The findings indicated that the profitability variable directly impacted tax avoidance, whereas the leverage variable had no bearing and the firm size variable had an impact. The results of the indirect effect analysis, namely moderation analysis, found that corporate governance moderates the relationship between profitability and firm size with tax avoidance, and corporate governance cannot moderate the relationship between leverage and tax avoidance.


Keywords


Profitabilitas, Leverage, Firm Size, Corporate Governance, Tax Avoidance

Full Text:

PDF

References


Andri, M., Winarningsih, S., & Devano, S. (2021). EFEKTIVITAS PEMERIKSAAN PAJAK DI INDONESIA. BALANCE : JURNAL AKUNTANSI DAN BISNIS. https://doi.org/10.32502/jab.v6i1.3404

Andriyani, L., Mustoffa, A. F., & Ardiana, T. E. (2022). Determinan Kepatuhan Wajib Pajak UMKM: Studi KPP Pratama Ponorogo. Maksimum: Media Akuntansi Universitas Muhammadiyah Semarang, 12(2), 121. https://doi.org/10.26714/mki.12.2.2022.121-133

Azzahra, N., Sofianty, D., & Nurcahyono, N. (2023). Pengaruh Kesadaran Wajib Pajak dan Pengetahuan Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi. Bandung Conference Series: Accountancy, 3(1), 1–13. https://doi.org/10.29313/bcsa.v3i1.5853

Barli, H. (2018). Pengaruh Leverage Dan Firm Size Terhadap Penghindaran Pajak. Jurnal Ilmiah Akuntansi Universitas Pamulang, 6, 223–238.

Chintia, V., & Susanto, Y. K. (2022). Pengaruh Corporate Governance terhadap Tax Avoidance. Media Ilmiah Akuntansi. https://doi.org/10.34208/mia.v10i1.20

Choi, J., & Park, H. (2022). Tax Avoidance, Tax Risk, and Corporate Governance: Evidence from Korea. Sustainability (Switzerland), 14(1). https://doi.org/10.3390/su14010469

Deddy, K., & Dian, A. (2021). Jurnal Akuntansi Aktual. Jurnal Akuntansi Aktual, 8(2), 107–114.

Dewi, S. L., & Oktaviani, R. M. (2021a). PENGARUH LEVERAGE, CAPITAL INTENSITY, KOMISARIS INDEPENDEN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE. Akurasi : Jurnal Studi Akuntansi Dan Keuangan. https://doi.org/10.29303/akurasi.v4i2.122

Dewi, S. L., & Oktaviani, R. M. (2021b). PENGARUH LEVERAGE , CAPITAL INTENSITY , KOMISARIS INDEPENDEN DAN KEPEMILIKAN INSTITUSIONAL. 4(2), 179–194.

Dharmawan, Y. E., & Hari Adi, P. (2021). Kompleksitas Pajak, Moral Wajib Pajak dan Norma Subyektif Terhadap Kepatuhan Perpajakan. Jurnal Penelitian Dan Pengembangan Sains Dan Humaniora. https://doi.org/10.23887/jppsh.v5i2.35699

Emzaed, A. M., Syaikhu, S., Soeradji, E., Norwili, N., Munib, M., & Fitria, E. (2018). TAX AVOIDANCE (PENGHINDARAN PAJAK) OLEH WAJIB PAJAK DALAM PERSFEKTIF ISLAM. EL-Mashlahah. https://doi.org/10.23971/el-mas.v8i1.975

Firmansyah, A., Harryanto, H., & Trisnawati, E. (2022). Pengaruh Sosialisasi Perpajakan, Sanksi Perpajakan, Dan Kesadaran Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Sistem Informasi Sebagai Variabel Intervening. JURNAL PAJAK INDONESIA (Indonesian Tax Review). https://doi.org/10.31092/jpi.v6i1.1622

Gultom, J. (2021). Pengaruh Profitabilitas, Leverage, dan Likuiditas terhadap Tax Avoidance. JABI (Jurnal Akuntansi Berkelanjutan Indonesia). https://doi.org/10.32493/jabi.v4i2.y2021.p239-253

Hasan, I., Hoi, C. K. (Stan), Wu, Q., & Zhang, H. (2014). Beauty is in the eye of the beholder: The effect of corporate tax avoidance on the cost of bank loans. Journal of Financial Economics, 113(1), 109–130. https://doi.org/10.1016/j.jfineco.2014.03.004

Hutapea, M. D., & Hapsari, A. N. S. (2021). Uncover Potential Fraud and its Mitigation Efforts in the Assistant Corps. Asia Pacific Fraud Journal, 6(1), 52–64.

I. Ghozali and Lantan. (2018). Metodologi Penelitian Kuantitatif (1st ed.). UNDIP PRESS.

Inger, K. K. (2014). Relative Valuation of Alternative Methods of Tax Avoidance. American Accounting Association, 36(1), 27–55. https://doi.org/10.2308/atax-50606

Intan Sri Devi, D. A., & Bagus Dwirandra, A. A. N. (2020). Moderasi GCG dan Leverage terhadap Pengaruh Ukuran Perusahaan pada Tax Avoidance. E-Jurnal Akuntansi. https://doi.org/10.24843/eja.2020.v30.i10.p11

Irianto, F. N., & Nugroho, P. I. (2014). Pengaruh kinerja lingkungan terhadap praktik pengungkapan sustainability report dan kinerja ekonomi. Dinamika Akuntansi, Keuangan Dan Perbankan, 3(1), 46–57.

Khaerunnisa, I., Wiranto, A., & Luthan, E. (2016). The effect Tax Morale, tax Culture and Good Governance to Tax payers complience. The Accounting Journal of BINANIAGA, 01(1), 59–68.

Kristianingrum, A., Sukesti, F., & Nurcahyono, N. (2022). Pengaruh Mekanisme Good Corporate Governance, Kinerja Keuangan, dan Struktur Modal terhadap Pengungkapan Sustainability Report. Prosiding Seminar Nasional UNIMUS, 5, 432–444.

Kurniasih, T., & Ratna Sari, M. (2013). Pengaruh Return on Assets, Leverage, Corporate Governance, Ukuran Perusahaan Dan Kompensasi Rugi Fiskal Pada Tax Avoidance. Buletin Studi Ekonomi.

Kushariadi, B., & Putra, R. nur. (2018). Good Corporate Governance, Leverage, Ukuran Perusahaan Dan Tax Avoidance. JIFA (Journal of Islamic Finance and Accounting). https://doi.org/10.22515/jifa.v1i2.1401

Kusumah, W. R., Haryati, F. T., & Wahyuni, S. (2022). The Effect of Profitability, Leverage, And Good Corporate Governance on Tax Avoidance (Study on Energy Sector Companies Listed on The Indonesia Stock Exchange (IDX) Period 2017-2020). Central Asia and the Caucasus.

Lucky, G. O. (2022). Pengaruh Thin Capitalization dan Capital Intesity dengan Kepemilikan Institusionalsebagai Variabel Moderating Terhadap Tax Avoidance. Comserva : Jurnal Penelitian Dan Pengabdian Masyarakat, 2(4), 950–965. https://doi.org/10.36418/comserva.v2i4.355

Mailia, V. (2020). PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE. JURNAL MANAJEMEN PENDIDIKAN DAN ILMU SOSIAL. https://doi.org/10.38035/jmpis.v1i1.233

Napitupulu, I. H., Situngkir, A., & Arfanni, C. (2020). Pengaruh Transfer Pricing dan Profitabilitas Terhadap Tax Avoidance. Kajian Akuntansi. https://doi.org/10.29313/ka.v21i2.6737

Novita, T. B., Titisari, K. H., & Suhendro. (2019). Corporate Governance, Profitabilitas, Firm Size, Capital Intensity, Dan Tax Avoidance. Journal Unpam.Ac.Id, Vol. 2, No. 1.

Nugrahitha, I. M. A., & Suprasto, H. B. (2018). Pengaruh Profitabilitas, Leverage, Corporate Governance, dan Karakter Eksekutif pada Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana.

Nurul Janatin, A., & Pardi. (2022). Pengaruh Profitabilitas, Sales Growth, Dan Good Corporate Governance Terhadap Tax Avoidance. Seminar Nasional Karya Ilmiah Multidisiplin .

Olivia, A., & Muid, D. (2019). Pengaruh Good Corporate Governance Terhadap Tax Avoidance. Diponegoro Journal of Accounting, 8(3).

Rachmawati, N. A. (2019). Pengaruh Proporsi Komisaris Independen, Kepemilikan Institusional dan Capital Intensity Terhadap Penghindaran Pajak.

Rahayu, D. P. (2017). Penyebab Wajib Pajak Tidak Patuh. Agregat: Jurnal Ekonomi Dan Bisnis. https://doi.org/10.22236/agregat_vol2/is2pp231-246

Rahmawati, D., & Nani, D. A. (2021). PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN TINGKAT HUTANG TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE TAHUN 2016-2019). Jurnal Akuntansi Dan Keuangan, 26(1). https://doi.org/10.23960/jak.v26i1.246

Rasmita, N. U., & Wahidahwati. (2021). Pengaruh Corporate Governance dan Leverage Terhadap Tax Avoidance. Jurnal Ilmu Dan Riset Akuntansi.

Ritonga, S. A., Effendi, I., & Prayudi, A. (2021). Jurnal Ilmiah Manajemen dan Bisnis ( JIMBI ) Pengaruh Struktur Modal Terhadap Kinerja Keuangan Perusahaan Consumer Goods di BEI The Effect of Capital Structure on the Financial Performance of Consumer Goods Companies on the BEI. Jurnal Ilmiah Manajemen Dan Bisnis, 2(2), 86–95. https://doi.org/10.31289/jimbi.v2i1.383

Sa’diyah, C., & Hariyono, A. (2022). Struktur Modal, Ukuran Perusahaan, Pertumbuhan Perusahaan dan Tax Avoidance Terhadap Nilai Perusahaan. Maksimum: Media Akuntansi Universitas Muhammadiyah Semarang, 12(1), 27. https://doi.org/10.26714/mki.12.1.2022.27-41

Sadjiarto, A., Hartanto, S., . N., & Octaviana, S. (2020). nalysis of the Effect of Business Strategy and Financial Distress on Tax Avoidance. Journal of Economics and Business, 3(1). https://doi.org/10.31014/aior.1992.03.01.193

Safitri, K. A., & Muid, D. (2020). Pengaruh Pengungkapan Corporate Social Responsibility, Profitabilitas, Leverage, Capital Intensity dan Ukuran Perusahaan terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018). Diponegoro Journal of Accounting, 9(4), 1–11.

Saphira, B., & Anggraeni, R. D. (2022). Pengaruh Firm Size, Leverage, Dan Corporate Governance Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Consumer GoodsYang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2020). Nikamabi: Jurnal Ekonomi & Bisnis.

Sihono, A., & Khairiyahtussolihah, A. (2022). Does tax aggressiveness and cost of debt affect firm performance? The moderating role of political connections. Maksimum: Media Akuntansi Universitas Muhammadiyah Semarang, 10(1), 39–49. https://doi.org/10.1080/23322039.2022.2132645

Sinurat, Siagian, P. (2022). Pengaruh Karakteristik PerusahaanTerhadap Tax Avoidance Dengan Kepemilikan Institusional Sebagai Variabel Moderasi Pada Perusahaab Non Keuangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019. ATDS SAINTECH - Journal of Engineering, 3, 1–8.

Sugandar, F. A., Pradana, R. D., Jamal, F., Niagara, S. G., & Hidayat, C. N. (2022). Kesadaran Hukum Wajib Pajak Dan Manfaatnya Dalam Upaya Peningkatan Pembangunan. BHAKTI HUKUM Jurnal Pengabdian Kepada Masyarakat.

Sulaeman, R. (2021). Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Penghindaran Pajak (Tax Avoidance). Syntax Idea. https://doi.org/10.36418/syntax-idea.v3i2.1050

Sunengsih, L., Iskandar, & Kusumawardani, A. (2021). Pengaruh tax avoidance , keputusan investasi dan kebijakan dividen terhadap nilai perusahaan The effect of tax avoidance , investment decisions and dividend policy on firm value. Kinerja, 18(4), 628–633.

Surahman, M., & Ilahi, F. (2017). KONSEP PAJAK DALAM HUKUM ISLAM. Amwaluna: Jurnal Ekonomi Dan Keuangan Syariah. https://doi.org/10.29313/amwaluna.v1i2.2538

Trisnaningsih, S., & Mariyama, E. (2021). GOOD CORPORATE GOVERNANCE MEMODERASI PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE. Seminar Nasional Akuntansi Dan Call for Paper (SENAPAN). https://doi.org/10.33005/senapan.v1i2.159

Wardana, M. J., & Wulandari, S. (2021). Analisis Determinan Penghindaran Pajak Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. 14(2), 297–307.

Wardani, D. K., & Puspitasari, D. M. (2022). Ukuran perusahaan terhadap penghindaran pajak dengan umur perusahaan sebagai variabel moderasi. Kinerja, 19(1), 89–94. https://doi.org/10.30872/jkin.v19i1.10814

Widyastuti, I., Wulandari, R., Ambarita, D., & Gustiasari, D. R. (2022). The effect of Leverage and capital intensity on Tax Avoidance with firm size as moderate variables. Proceedings International Seminar on Accounting Society, 3(1), 8–18.

Wijaya, S., & Hamida, Y. A. (2022). Kepatuhan Perpajakan UMKM: Optimalisasi Data Online System. Jurnal Pajak Indonesia.


Article Metrics

Abstract view : 299 times
PDF - 3 times

DOI: https://doi.org/10.26714/mki.13.2.2023.127-138

Refbacks

  • There are currently no refbacks.


 -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang 
ISSN 2087-2836 (print) | ISSN 2580-9482 (online)
Organized by Department of Accounting, Faculty of Economic and Business, Universitas Muhammadiyah Semarang, Semarang, Indonesia
Published by Program Studi Akuntansi Universitas Muhammadiyah Semarang
W : https://jurnal.unimus.ac.id/index.php/MAX
E : [email protected], [email protected]

Maksimum: Media Akuntansi Universitas Muhammadiyah Semarang is licensed under a Creative Commons Attribution Attribution-NonCommercial-NoDerivatives 4.0 International License.