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)
Keywords:
Tax Avoidance, profitability, leverage, Good Corporate GovernanceAbstract
Active resistance from taxpayers in the form of tax avoidance is an obstacle for the government in maximizing tax collection so that tax revenues in Indonesia are always below the target of the APBN and APBNP. This study aims to determine the relationship between the effect of Profitability, Leverage and Good Corporate Governance on Tax Avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2020. The population in this study 59 companies, The data used are annual reports with a total sample is 32 annual reports. The results showed that leverage has an aff/ected on Tax Avoidance. Profitability, institutional ownership, managerial ownership, independent commissioners, and au/dit committees have no affected on Tax Avoidance. The results showed s/imul/tane/ously that profitablity, leverage , and good corporate governance h/ad anaffected on Tax Avoidance.
Downloads
References
Annisa, A., T. Taufik, and R.A. Hanif, The Effect of Return on Assets, Leverage, Company Size and Political Connections on Tax Avoidance (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period of 2012-2015). 2017. 14(3).
Carrolline, Z.R., et al., The Effect of Earning Management, Return on Asset and Debt to Equity Ratio to Tax Avoidance (Empirical Study on Consumer Goods Industry Sector Companies Listed on the Indonesia Stock Exchange Period 2015-2019). Psychology and Education Journal, 2021. 58(3): p. 422-427.
Ardianti, P.N.H., Profitability, leverage, and audit committee on tax avoidance. E-Jurnal Akuntansi Universitas Udayana, 2019. 26(3): p. 2020-2040.DOI: https://doi.org/10.24843/EJA.2019.v26.i03.p13.
Barli, H., Effect of Leverage and Firm Size on Tax Avoidance. Jurnal Ilmiah Akuntansi Universitas Pamulang, 2018. 6(2): p. 223-238.DOI: https://doi.org/10.32493/jiaup.v6i2.1956.
Danielle, N.E.L. and L. Masilela, Open Governance For Improved Service Delivery Innovation In South Africa. International Journal of eBusiness and eGovernment Studies, 2020. 12(1): p. 33-47.DOI: https://doi.org/10.34111/ijebeg.202012103.
Brigham, E.F. and J.F. Houston, Fundamentals of Financial Management: Essentials of Financial Management Book 1. 2010. 32.
Dias, M.N.R., S. Hassan, and A. Shahzad, THE IMPACT OF BIG DATA UTILIZATION ON MALAYSIAN GOVERNMENT HOSPITAL HEALTHCARE PERFORMANCE. International Journal of eBusiness and eGovernment Studies, 2021. 13(1): p. 50-77.
Fitria, G.N., The Influence of Institutional Ownership, Independent Commissioner, Executive Character and Size on Tax Avoidance (Empirical Study on Issuers of the Trading Sector Listed on the IDX in 2014-2017). Profita: Komunikasi Ilmiah dan Perpajakan, 2018. 11(3): p. 438-451.DOI: https://doi.org/10.22441/profita.2018.v11.03.006.
Sari, D., D.E. Andrianto, and H. Rosmana, THE EFFECT OF RETURN ON ASSET AND INSTITUTIONAL OWNERSHIP ON TAX AVOIDANCE. PalArch's Journal of Archaeology of Egypt/Egyptology, 2020. 17(4): p. 2968-2979.
Dlalisa, S.F. and D.W. Govender, Challenges of acceptance and usage of a learning management system amongst academics. International Journal Of Ebusiness And Egovernment Studies, 2020. 12(1): p. 63-78.DOI: https://doi.org/10.34111/ijebeg.202012105.
Ngadiman, N. and C. Puspitasari, The effect of leverage, institutional ownership, and firm size on tax avoidance in manufacturing sector companies listed on the Indonesia Stock Exchange 2010-2012. Jurnal Akuntansi, 2014. 18(3): p. 408-421.DOI: https://doi.org/10.24912/ja.v18i3.273.
Fuyane, N., M.E. Xaba, and M.M. Sikwela, AIRLINE PREFERENCE AND CHOICE FACTORS IN THE SOUTH AFRICAN DOMESTIC PASSENGER MARKET: AN EXPLORATORY STUDY. International Journal of Business and Management Studies, 2021. 13(1): p. 1-21.
Sari, D., The Effect of Leverage, Profitability and Company Size on Tax Avoidance (An Empirical Study on Mining Sector Companies Listed on Indonesia Stock Exchange Period 2013-2019). Turkish Journal of Computer and Mathematics Education (TURCOMAT), 2021. 12(4): p. 860-868.DOI: https://doi.org/10.17762/turcomat.v12i4.574.
Sujarweni, V.W., Financial Management: Theory, Application and Research Results.2019. 5(3).
Sugianto, D., Familiarity with the tax evasion accused of Adaro. Retrieved Oktober, 2019. 31: p. 2019.
VariabelxIntervening, D.L., et al., THE INFLUENCE OF BOARD SIZE ON COMPANY VALUES. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, 2018. 7: p. 2217-2246.
Widyasari, N.A., The Effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (Csr) Disclosures on Company Value (Study on Manufacturing Companies Listed on the Stock Exchange 2011-2013 Period). Jurnal Administrasi Bisnis, 2015. 26(1).
Putri, A.A. and N.F. Lawita, Effect of Institutional Ownership and Managerial Ownership on Tax Avoidance. Jurnal Akuntansi dan Ekonomika, 2019. 9(1): p. 68- 75.DOI: https://doi.org/10.32795/widyaakuntansi.v1i1.249.
Prasetyo, I. and B.A. Pramuka, The effect of institutional ownership, managerial ownership and the proportion of independent commissioners on tax avoidance. Jurnal Ekonomi, Bisnis, dan Akuntansi, 2018. 20(2).
Nurjanah, N.R., Financial ratio analysis to assess financial performance at pt. Mayora Indah, tbk for the period 2013-2017. JMBA Jurnal Manajemen dan Bisnis, 2018. 4(2).
Downloads
Published
Issue
Section
License
Copyright (c) 2022 Author
This work is licensed under a Creative Commons Attribution 4.0 International License.
You are free to:
- Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
- Adapt — remix, transform, and build upon the material for any purpose, even commercially.
- The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution — You must give appropriate credit , provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation .
No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.