The Effect of Probability and Good Corporate Governance (GCG) on Tax Avoidance in Listed Industrial Sector Companies in Indonesia Stock Exchange (BEI)
DOI:
https://doi.org/10.24256/kharaj.v5i3.4007Keywords:
institutional ownership, board of independent commissioners, profitabilityAbstract
The purpose of this research are to find empirical evidence of Good Corporate Responsibility (GCG) variabel, that consists of a board of commissioners and institutional ownership, also profitability variable can effect the tax evasion variable, which is the object of research are industrial corporate sector that listed on the Indonesia Stock Exchange (IDX). To determine the sample for this research, purposive sampling methode is used for. The kind of data from this study are secondary data which is collected from prospectuses, financial reports, and financial statement of companies. Furthermore, the research conducted shows that the elements of GCG, that is independent board of commissioners and institutional ownership have an effect on tax evasion. Meanwhile, the companies profitability has no effect on the tax avoidance variable.
References
Aisyah, N., &; Susilowati, E. (2021). The Influence of Organizational Culture on Budget Gaps with Organizational Commitment and Budget Participation as Intervening Variables. Accounting : Journal of Integrative Accounting, 7(2).
Ariawan, I., &; Setiawan, P. E. (2017). The influence of the Board of Commissioners is independent, institutional ownership, profitability and leverage on tax avoidance. E-Journal of Accounting Udayana University, 18(3), 1831–1859.
Calista, O., &; Susanty, M. (2022). Factors affecting tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange. TSM Accounting E-Journal, 2(3), 225–240.
Ghozali, Imam. (2018). Applications of Multivariate Analysis with IBM SPSS 25 Program. Diponegoro University Publishing Board.
Hamdani, M. (2016). Good corporate governance (GCG) in the perspective of agency theory. Semnas Fekon, 2016, 279–283.
Cashmere. (2014). Financial Statement Analysis (7th ed.). King Grafindo Persada.
Maharani, I., &; Suardana, K. A. (2014). The influence of corporate governance, profitability and executive characteristics on tax avoidance of manufacturing companies. E-Journal of Accounting Udayana University, 9(2), 525–539.
Minarta, T. (2021). Profitability, company size and political connections to tax avoidance of mining companies listed on the IDX in 2015-2019.
Mulyani, S., Wijayanti, A., &; Masitoh, E. (2018). The effect of corporate governance on tax avoidance (mining companies listed on the IDX). Airlangga Journal of Accounting and Business Research, 3(1).
Pohan, C. A. (2013). Tax management. Gramedia Main Library.
Praditasari, N. K. A., & Setiawan, P. E. (2017). The effect of good corporate governance, company size, leverage and profitability on tax avoidance. E-Journal of Accounting Udayana University, 19(2), 1229–1258.
Pricilia, S., &; Susanto, L. (2017). The influence of institutional ownership, managerial ownership, independent commissioners, and the size of the board of commissioners on profit management and its implications for financial performance in manufacturing companies listed on the Indonesia Stock Exchange for the period 2012-2014. Journal of Economics, 22(2).
Rahayu, P. (2019). The effect of profitability, leverage, sales growth, and capital intensity on tax avoidance.
Rahmadian, A., &; Wijaya, R. A. (2023). The influence of profitability, liquidity, and good corporate governance on tax avoidance through company size as a moderation variable in manufacturing companies listed on the IDX for the 2017-2021 period. ACCOUNTING STUDENT RESEARCH PUBLICATIONS, 4(1), 1–16.
Rizkia, P. A. (2023). Juridical Analysis of the Application of Good Corporate Governance (GCG) Principles in Perum Bulog Lampung Regional Division.
Sukmana, Y. (2020, November 23). Indonesia Estimated to Lose IDR 68.7 Trillion Due to Tax Avoidance This article was published on Kompas.com with the title "RI Estimated to Lose IDR 68.7 Trillion Due to Tax Avoidance", Click to read: https://money.kompas.com/read/2020/11/23/183000126/ri-diperkirakan-rugi-rp-68-7-triliun-akibat-penghindaran-pajak. Editor : Yoga Sukmana Kompascom+ read news without ads: https://kmp.im/plus6 Download the app: https://kmp.im/app6. Compass.
Wirawan, B., &; Diyanty, V. (2014). Family ownership, political relations and family aligned board towards the implementation of corporate governance. Indonesian Journal of Accounting and Auditing, 139–155.
Zahrowati, Z., &; Saputra, I. (2020). Strategy for the Application of Good Corporate Governance Principles in the Management of Regional Companies in Kendari City. Halu Oleo Law Review.
Downloads
Published
How to Cite
Issue
Section
Citation Check
License
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License. In line with the license, authors are allowed to share and adapt the material. In addition, the material must be given appropriate credit, provided with a link to the license, and indicated if changes were made. If authors remix, transform or build upon the material, authors must distribute their contributions under the same license as the original.
