PENGARUH INTENSITAS MODAL DAN KONSERVATISME AKUNTANSI TERHADAP PENGHINDARAN PAJAK TAX AVOIDANCE DENGAN DEWAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI
DOI:
https://doi.org/10.21927/ijma.2022.3(2).%25pAbstract
Penelitian ini bertujuan untuk mengetahui pengaruh intensitas modal dan konservatisme akuntansi terhadap penghindaran pajak dengan dewan komisaris independen sebagai variabel moderasi. Populasi dalam penelitian ini adalah Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016- 2019. Sampel penelitian ini diperoleh dengan menggunakan metode purposive sampling, sehingga diperoleh total sampel penelitian sebanyak 100 sampel.. Jenis data yang digunakan adalah data sekunder dengan metode analisis regresi linear berganda dan moderated regression analysis (MRA) dengan Program Analisis SPSS Versi 25. Hasil penelitian menunjukkan bahwa, intensitas modal berpengaruh terhadap penghindaran pajak, konservatisme akuntansi mempunyai pengaruh negative terhadap penghindaran pajak, dewan komisaris independen memperkuat hubungan antara intensitas modal dan penghindaran pajak serta dewan komisaris independen memperlemah hubungan antara konservatisme akuntansi dan penghindaran pajak.References
Enni Savitri. 2016. Konservatisme Akuntansi, Pustaka Sahila Yogyakarta Perum Griya Penen Asri Blok A-8 Harjobinangun Pakem Sleman Yogyakarta 55582, Mobile: 085-640-425-98
Ghozali, Imam 2016. Aplikasi Analisis Multivariate dengan Program IBM SPSS19. Semarang: Penertbit Universitas Diponegoro.
Ikatan Akuntan Indonesia. 2018. Stadar Akuntansi Keuangan Efektif per1 januari: Salemba Empat
Juliansyah Noor. Metodologi Penelitian: Skripsi, Tesis, Disertasi & Karya Ilmiah. Jakarta: Prenada Media Group.
Kasmir. 2016. Analisis Laporan Keuangan. Jakarta: Grafindo Persada.
Mardiasmo. 2016. Perpajakan. Yogyakarta: CV Andi Offset.
Rahayu. 2017. Perpajakan (Konsep dan Aspek Formal). Bandung : Penerbit Rekayasa Sains
Siti Resmi. 2016. Perpajakan: Teori dan Kasus Selemba Empat. Jakarta Selata
Sugiyono. 2014. Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta. CV Alfabeta.
Sumarsan, Thomas. 2017. Perpajakan Indonesia : Pedoman Perpajakan Lengkap Berdasarkan Undang-Undang Terbaru (Edisi 5). Jakarta : PT Indeks.
Sumarsan, Thomas. 2017. Perpajakan Indonesia : Edisi 3 Jakarta : PT Indeks.
Suwardjono. (2014). Teori Akuntansi Perekayasaan Laporan Keuangan. Yogyakarta:BPFE.
Ambarsari, 2019. Pengaruh Ukuran Dewan Komisaris, Gender Diversity Pada Dewan, Dan Kualitas Auditor Eksternal Terhadap Agresivitas Pajak. Jurnal Ilmiah Akuntansi. Volume XVII, No 2, 142-157.
Anggraini. 2013. Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan Pada Perusahaan Textile, Garment yang Terdaftar di Bursa Efek Indonesia(BEI)Periode 2009- 2012.
Ardyansah dan Zulaikha. 2014. Pengaruh Size, Leverage, Profitability, Capital Intensity ratio,
Anggraini. 2013. Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan Pada Perusahaan
Amelia, R. W., Suhardjanto, D., Probohudono, A. N., Honggowati, S., & Setiorini, K. R. (2023). Cultural Heritage Disclosure in Indonesia: An Agency Theory Perspective. Migration Letters, 20, 485–497. https://doi.org/10.47059/ml.v20iS5.4026
FAJRI, R. N., AZIZ, N., NORBAYA, S., & YAHAYA, B. (2022). Optimizing the Role of Financing Units in Financial Institutions and Banking for Going Concern Micro, High Schools and Medium Enterprises (MSMES). Admin369.Seyboldreport.Org, 2470–2489. https://doi.org/10.5281/zenodo.7404854
Fitriyanti, F., Ichsan, M., & Setiorini, K. R. (2023). Detection Implementation of Risk Management for Commercial Digital Banking. Migration Letters, 20(S11), 727–734.
Handayani, S., Suhardjanto, D., Muhtar, E., Honggowati, S., & Setiorini, K. R. (2023). The Influence of Board of Directors Diversity on Carbon Emission Disclosure. Migration Letters, 20, 305–316. https://doi.org/10.47059/ml.v20iS5.4012
Kamal, A. H., Purbowisanti, R., Sani, A. A., & Setiorini, K. R. (2021). Do the Distribution of Zakat and Islamic Bank Financing Affect Income Inequality in Indonesia? Amwaluna: Jurnal Ekonomi Dan Keuangan Syariah, 5(1), 90–102. https://doi.org/10.29313/amwaluna.v5i1.5854
Khan, A., Chen, C. C., Lu, K. H., Wibowo, A., Chen, S. C., & Ruangkanjanases, A. (2021). Supply chain ambidexterity and green scm: Moderating role of network capabilities. Sustainability (Switzerland), 13(11), 1–13. https://doi.org/10.3390/su13115974
Rachmadani, W. S., Suhardjanto, D., Almasyhari, A. K., Widarjo, W., & Setiorini, K. R. (2023). Public Sector Budget Based on Systemic Agenda: What Factors Leading the Budget Change Policy in the Crisis Time in Indonesia? Migration Letters, 20, 287–304. https://doi.org/10.47059/ml.v20iS5.4011
Ruangkanjanases, A., Sivarak, O., Wibowo, A., & Chen, S. C. (2022). Creating behavioral engagement among higher education’s prospective students through social media marketing activities: The role of brand equity as mediator. Frontiers in Psychology, 13(October), 1–15. https://doi.org/10.3389/fpsyg.2022.1004573
Salim, A., Rochmadi, T., Kurniasari, Y., Sujono, R. I., Fajri, R. N., Kusumawardani, N., Wahyudi, A., & Mustakim, M. (2022). Lecturers’ and Students’ Responses toward the Implementation of the Merdeka Belajar-Kampus Merdeka (MBKM) Program at Alma Ata University. AL-ISHLAH: Jurnal Pendidikan, 14(3), 3793–3806. https://doi.org/10.35445/alishlah.v14i3.1607
Setiorini, K. R., Rahmawati, Payamta, & Hartoko, S. (2022). The pentagon fraud theory perspective: understanding of motivation of executives to manipulate with the financial statements of a state-owned enterprise. Economic Annals-XXI, 194(11–12), 104–110. https://doi.org/10.21003/ea.V194-13
Siti Arifah, Agung Nur Probohudono, Rahmawati, Setianingtyas Honggowati, & Kusumaningdiah Retno Setiorini. (2023). Performance in Soe Two Tiers Board System Based on the Implication From Good Corporate Governance and Tunneling or Propping Through Related Party Transactions. Journal of Namibian Studies : History Politics Culture, 33, 991–1015. https://doi.org/10.59670/jns.v33i.548
Sujono, R. I., Wiyandi, W., Wahyu Wibowo, F., Yunadi, A., Haq Kamal, A., Wibowo, A., & Salam, A. (2023). Purchase Decision on Halal Products among Female Muslims: Evidence from Indonesia. Shirkah: Journal of Economics and Business, 8(3), 309–321. https://doi.org/10.22515/shirkah.v8i3.555
Supriyono, Suhardjanto, D., Khabib, N., Supheni, I., Rachmadani, W. S., Warsina, Amelia, R. W., & Setiorini, K. R. (2023). Financial Accountability of Wayang Kulit Performances in Surakarta-Yogyakarta, Indonesia. Migration Letters, 20, 754–764. https://doi.org/10.47059/ml.v20iS6.4338
Viantina, A. L., Purbowisanti, R., Ady Rahmanto, D. N., Ilmiah, D., & Febriyanti, N. (2022). The Influence of Plafond, Tenor, Application Process, and Loan Frequency on The Growth of Bank Syariah Indonesia’s MSMEs Customers. Invest Journal of Sharia & Economic Law, 2(2), 180–195. https://doi.org/10.21154/invest.v2i2.5405
Zhao, H., & Wibowo, A. (2021). Entrepreneurship Resilience: Can Psychological Traits of Entrepreneurial Intention Support Overcoming Entrepreneurial Failure? Frontiers in Psychology, 12(September), 1–12. https://doi.org/10.3389/fpsyg.2021.707803
Downloads
Published
Issue
Section
License
Authors who publish with this journal agree to the following terms:
1. Authors retain copyright and grant the journal right of first publication, with the work [SPECIFY PERIOD OF TIME] after publication simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
