Kepemilikan Manajerial dan Praktik Penghindaran Pajak
Studi pada Perusahaan Manufaktur terdaftar di BEI Periode Tahun 2015-2017
DOI:
10.33395/owner.v4i2.250Keywords:
Agresivitas Pajak, Effective Tax Rate (ETR), Kepemilikan Manajerial, Penghindaran Pajak, Tax AvoidanceAbstract
This study test the effect of managerial ownership on propensity of tax avoidance behaviour. Data used in this study were obtained from Indonesian stock exchange database and company's annual report. The author uses regression analysis with unbalanced panel data types from a sample of 144 manufacturing companies covering years period of 2015 to 2017. Propensity of tax avoidance as a dependent variable is measured by effective tax rate (ETR). The independent variable is managerial ownership which is determined by 2 (two) types of measurements. First measurement use a percentage form, and second measurement use a dummy based on the level of managerial ownership. The control variables used include return on assets (ROA), company size and leverage. We find that managerial ownership has a positive effect on propensity of tax avoidance. Another finding in this study is that the effect of managerial ownership on propensity of tax avoidance occurred at managerial ownership levels of less than 20%. The results of this study are expected to contribute the literature study of managerial ownership towards propensity of tax avoidance.
Downloads
Plum-X Analityc
References
Bauer, T., Kourouxous, T., & Krenn, P. (2018). Taxation and agency conflicts between firm owners and managers: a review. Business Research, 11(1), 33–76. https://doi.org/10.1007/s40685-017-0054-y
Boussaidi, A., & Hamed, M. (2015). The impact of governance mechanisms on tax aggressiveness: Empirical evidence from Tunisian context. Journal of Asian Business Strategy, 5(1), 1–12. https://doi.org/10.18488/journal.1006/2015.5.1/1006.1.1.12
Cabello, O. G., Gaio, L. E., & Watrin, C. (2019). Tax avoidance in management-owned firms: evidence from Brazil. International Journal of Managerial Finance, 15(4), 580–592. https://doi.org/10.1108/IJMF-04-2018-0117
Chan, K. H., Mo, P. L. L., & Zhou, A. Y. (2013). Government ownership, corporate governance and tax aggressiveness: Evidence from China. Accounting and Finance, 53(4), 1029–1051. https://doi.org/10.1111/acfi.12043
Fadhila, N. S., Pratomo, D., & Yudowati, S. P. (2017). Pengaruh Kepemilikan Manajerial , Komisaris Independen dan Komite Audit Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, Vol. 21.3(Desember), 1803–1820.
Friedman, A. L., & Miles, S. (2006). Stakeholders Theory and Practice. Oxford: Oxford University Press.
Hadi, J., & Mangoting, Y. (2014). Pengaruh Struktur Kepemilikan Dan Karakteristik Dewan Terhadap Agresivitas Pajak. Tax & Accounting Review, 4(2), 1–10.
Jamei, R. (2017). Tax Avoidance and Corporate Governance Mechanisms: Evidence from Tehran Stock Exchange. International Journal of Economics and Financial Issues, 7(4), 638–644.
Jensen, M. and Meckling, W. 1976. Theory of the Firm: Managerial Behaviour, Agency Cost and Ownership Structure. Journal of Financial Economics, Vol. 3 No.4, pp. 305-360.
Multazam, S. (2018). the Influence of Leverage , Executive Incentives , Managerial Ownership on Tax Aggressiveness ( Study in Manufacturing Companies Listed on Idx Year 2012-2014 ). 3(3).
Prasetyo, I., Pramuka, B.A. (2018). Pengaruh Kepemilikan Institusional, Kepemilikan Managerial dan Proporsi Dewan Komisaris Independen Terhadap Tax Avoidance. Jurnal Ekonomi, Bisnis dan Akuntansi (JEBA), Vol. 20 No. 02.
Slamet, I. (2007). Inside Tax Media Tren Perpajakan Indonesia. Edisi Perkenalan September.
Utomo, S., Mohd Rizal Palil, Romlah Jaafar, & Rosiati Ramli. (2012). Relationship between sharholders motives and corporate tax avoidance: a literature study. International Journal of Business, Economics and Law, 1, 10–15.
Zhou, Y. (2011). Ownership structure , board characteristics , and tax aggressiveness Terms of Use The copyright of this thesis is owned by its.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2020 Nanik Niandari, Rachmawaty Hanny Y., Evi Grediani

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.