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The Impact of Profitability and Good Corporate Governance on Tax Avoidance of Food and Beverage Companies

Yıl 2024, , 157 - 174, 30.06.2024
https://doi.org/10.47097/piar.1484553

Öz

Tax avoidance is carried out by companies in terms of minimizing the company's tax burden through loopholes in company regulations. This study aims to examine the influence of profitability and effective corporate governance on the adoption of tax avoidance tactics. The measurement of effective corporate governance may be represented by factors such as institutional ownership, audit committee, independent commissioner, and audit quality. The study’s population comprises of food and beverage companies that were publicly traded on the Indonesia Stock Exchange (IDX). The number of samples used in this study was 84 samples based on a purposive sampling method. The research used a quantitative analytic method known as Multiple Linear Regression analytic, utilizing IBM SPSS version 26.0. Tax avoidance practices are significantly impacted by profitability, institutional ownership, audit committee, and independent commissioners, according to the findings of this study.

Kaynakça

  • Anam, H. (2022). Tax avoidance: Pengaruh good corporate governance dan kualitas audit. Jurnal Akuntansi Dan Keuangan, 19(4).
  • Anita Wijayanti, Endang Masitoh, S. M. (2018). Pengaruh corporate governance terhadap tax avoidance (Perusahaan Pertambangan yang terdaftar di BEI). Jurnal Riset Akuntansi Dan Bisnis Airlangga, 3(1). https://doi.org/10.31093/jraba.v3i1.91
  • Annisa, N. A., & Kurniasih, L. (2012). Pengaruh corporate governance terhadap tax avoidance. Jurnal Akuntansi & Auditing, 8(2), 95–189.
  • Antoni, S., Putra, W. E., & Rahayu. (2018). Pengaruh pergantian manajemen, opini audit, ukuran kap dan opini audit going concern terhadap auditor switching (Studi Pada Perusahaan Perbankan di Bursa Efek Indonesia Tahun 2009– 2014). Jurnal Akuntansi Unihaz - JAZ, 1(2), 1–17.
  • Arif, M. Z., Sabrina, N., & Sahri, Y. (2023). Pengaruh independensi, mekanisme corporate governance dan kualitas audit terhadap integritas laporan keuangan. Jurnal Simki Economic, 6(2). https://doi.org/10.29407/jse.v6i2.354
  • Arinda, H., & Dwimulyani, S. (2019). Analisis pengaruh kinerja keuangan dan kualitas audit terhadap tax avoidance dengan good corporate governance sebagai variabel moderasi. Jurnal Akuntansi Trisakti, 5(1), 123–140. https://doi.org/10.25105/jat.v5i1.5246
  • Aziz A, S. (2019). Pengaruh transfer pricing, capital iintensity dan political connection terhadap tax avoidance dengan corporate governance sebagai pemoderasi (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI). Fakultas Ekonomi Dan Bisnis Islam UIN Alauddin Makassar.
  • Behn, B. K., Choi, J. H., & Rang, T. (2008). Audit quality and properties of analyst earnings forecasts. Accounting Review, 83(2). https://doi.org/10.2308/accr.2008.83.2.327
  • Boussaidi, A., & Hamed, M. S. (2015). The impact of governance mechanisms on tax aggressiveness: Empirical evidence from Tunisian context. Journal of Asian Business Strategy, 5(1). https://doi.org/10.18488/journal.1006/2015.5.1/1006.1.1.12
  • Brigham, E. F., & Houston, J. F. (2018). Fundamentals of financial management (Dasar-dasar Manajemen Keuangan). In Engineering and Process Economics, 3(3).
  • Chandra, B., & Cintya, C. (2021). Upaya praktik Good Corporate Governance dalam penghindaran pajak di Indonesia. Jurnal Ekonomi Modernisasi, 17(3). https://doi.org/10.21067/jem.v17i3.6016
  • Desai, M. A., & Dharmapala, D. (2006). Corporate tax avoidance and high-powered incentives. Journal of Financial Economics, 79(1). https://doi.org/10.1016/j.jfineco.2005.02.002
  • Diantari, P. R., & Ulupui, I. A. (2016). Pengaruh komite audit, proporsi komisaris independen, dan proporsi kepemilikan institusional terhadap tax avoidance. E-Jurnal Akuntansi, 16(1).
  • Jacob, F. O. F. (2014). An empirical study of tax evasion and tax avoidance: A critical issue in Nigeria economic development. Journal of Economics and Sustainable Development, 5(18), 22–26. www.iiste.org
  • Jingga, V., & Lina, L. (2017). Factors influencing tax avoidance activity: An empirical study from Indonesia Stock Exchange. Indian-Pacific Journal of Accounting and Finance, 1(1). https://doi.org/10.52962/ipjaf.2017.1.1.3
  • Kim, E. H., Lu, Y., Shi, X., & Zheng, D. (2020). How does stock liquidity affect corporate tax avoidance? Evidence from China. Available at SSRN: Https://Ssrn.Com/Abstract=3409700 or Http://Dx.Doi.Org/10.2139/Ssrn.3409700.
  • 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, 18(1).
  • Lanis, R., & Richardson, G. (2013). Corporate social responsibility and tax aggressiveness: A test of legitimacy theory. Accounting, Auditing and Accountability Journal, 26(1). https://doi.org/10.1108/09513571311285621
  • Maharani, i gusti ayu cahya, & Suardana, ketut alit. (2014). Pengaruh corporate governance, profitabilitas dan karakteristik eksekutif pada tax avoidance perusahaan manufaktur. Economic and Political Weekly, 47(9).
  • Mangoting, Y. (1999). Tax Planning : Sebuah pengantar sebagai alternatif meminimalkan pajak. Jurnal Akuntansi Dan Keuangan, 1(1), 43–53. http://puslit.petra.ac.id/journals/accounting/
  • Maraya, A. D., & Yendrawati, R. (2016). Pengaruh corporate governance dan corporate social responsibility disclosure terhadap tax avoidance: studi empiris pada perusahaan tambang dan CPO. Jurnal Akuntansi & Auditing Indonesia, 20(2). https://doi.org/10.20885/jaai.vol20.iss2.art7
  • Marselawati, D., Titisari, K. H., & Masitoh, E. (2018). The effect of corporate governance on tax avoidance (Empirical Study of the Consumer Goods Industry Companies Listed On Indonesia Stock Exchange Period 2013-2016). The 2nd International Conference on Technology, Education, and Social Science 2018 (The 2nd ICTESS 2018), 123–132.
  • Mustami, A. A. (2014). Coca-Cola Diduga Akali Setoran Pajak. Kompas.Com.
  • Noorprasetya, Y., & Prasetya, M. T. (2023). Pengaruh good corporate governance dan corporate social responsibility terhadap tax avoidance. Jurnal Akuntansi Trisakti, 10(2), 291–304. https://doi.org/10.25105/jat.v10i2.17746
  • Noviari, N., & Suaryana, I. G. N. A. (2019). Mampukah corporate governance mengurangi eksekutif risk taker melakukan penghindaran pajak? Jurnal Ilmiah Akuntansi Dan Bisnis, 265. https://doi.org/10.24843/JIAB.2019.v14.i02.p11
  • Nugraheni, A. S., & Pratomo, D. (2018). The influence of audit committee, audit quality, and company size on tax avoidance (Study On Manufacturing Companies Of Automotive Subsectors Listed On Indonesian Stock Exchange Year 2012-2016). E-Proceeding of Management, 5(2), 2227–2234.
  • Oktofian, M. (2015). Pengaruh corporate governance terhadap tax avoidance (Studi Empiris Pada Sektor Perbankan yang Terdaftar di BEI Periode Tahun 2009-2013). Jurnal Unirversitas Islam Syarif Hidayatullah.
  • Pratama, A. (2017). Company characteristics, corporate governance and aggressive tax avoidance practice: A study of Indonesian companies. Review of Integrative Business and Economics Research, 6(4), 70–81. http://buscompress.com/journal-home.html
  • Purwantini, H. (2017). Minimizing tax avoidance by using conservatism accounting through book tax differences. International Journal of Research in Business and Social Science (2147- 4478), 6(5). https://doi.org/10.20525/ijrbs.v6i5.765
  • Puspita, S. R., & Harto, P. (2014). Pengaruh tata kelola perusahaan terhadap penghindaran pajak (Studi terhadap Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2012). Diponegoro Journal of Accounting, 3(2).
  • Putra, W. E., Mirdah, A., & Siregar, P. Y. (2020). Determinan faktor- faktor yang mempengaruhi minat wajib pajak dalam penggunaan e-filing. Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan), 4(2), 173–187. https://doi.org/10.32897/jsikap.v4i2.204
  • Putri, Y. F. E., & Setiawan, I. (2022). Pengaruh capital intensity, strategi bisnis dan umur perusahaan terhadap tax avoidance. Jurnal Revenue : Jurnal Ilmiah Akuntansi, 3(2). https://doi.org/10.46306/rev.v3i2.159
  • Rinaldi, & Cheisviyanny, C. (2015). Pengaruh profitabilitas, ukuran perusahaan dan kompensasi rugi fiskal terhadap tax avoidance.
  • Rosiyana, D. R., & Gunawan, I. D. (2019). The implications of CSR and GCG on tax avoidance. Jurnal Akuntansi, 23(2), 195–21. https://doi.org/10.24912/ja.v23i2.577
  • Salihu, I. A., Obid, S. N. S., & Annuar, H. A. (2013). Measures of corporate tax avoidance: Empirical evidence from an emerging economy. International Journal of Business and Society, 14(3).
  • Saputra, M. F., Rifa, D., & Rahmawati, N. (2015). Pengaruh corporate governance, profitabilitas dan karakter eksekutif terhadap tax avoidance pada perusahaan yang terdaftar di BEI. Jurnal Akuntansi & Auditing Indonesia, 19(1). https://doi.org/10.20885/jaai.vol19.iss1.art1
  • Sarra, H. D. (2017). Pengaruh konservatisme akuntansi, komite audit dan dewan komisaris independen terhadap penghindaran pajak (Studi Empiris Pada Industri Kimia dan Logam di Bursa Efek Indonesia Periode 2010-2014). COMPETITIVE Jurnal Akuntansi Dan Keuangan, 1(1). https://doi.org/10.31000/competitive.v1i1.108
  • Sebayang, R. I. (2019). Dokumen: Google Lakukan Penghindaran Pajak RP 327 Triliun. CNBC Indonesia.
  • Simatupang, L., Eka Putra, W., & Herawaty, N. (2018). Perbandingan pengaruh ukuran perusahaan, opini audit, profitabilitas dan reputasi kap terhadap audit delay (Studi Empiris pada Perbankan Konvensional dan Perbankan Syariah Tahun 2014-2016). Jurnal Wahana Akuntansi, 13(2). https://doi.org/10.21009/wahana.13.024
  • Solihin, I. (2009). Corporate social responsibility : From charity to sustainability. Jakarta : Salemba Empat.
  • Subagiastra, K., Arizona, I. P. E., & Mahaputra, I. N. K. A. (2017). Pengaruh profitabilitas, kepemilikan keluarga, dan good corporate governance terhadap penghindaran pajak (Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia). Jurnal Ilmiah Akuntansi, 1(2). https://doi.org/10.23887/jia.v1i2.9994
  • Sugiyono. (2016). Metode penelitian kuantitatif, kualitatif, dan R&D (1st ed.). Bandung: Alfabeta.
  • Sunarsih, U., & Oktaviani, K. (2016). Good corporate governance in manufacturing companies tax avoidance. ETIKONOMI, 15(2). https://doi.org/10.15408/etk.v15i2.3541
  • Suwandi, I., Arifianti, R., & Rizal, M. (2019). Pelaksanaan prinsip-prinsip good corporate governance (GCG) PADA PT. Asuransi Jasa Indonesia (JASINDO). Jurnal Manajemen Pelayanan Publik, 2(1). https://doi.org/10.24198/jmpp.v2i1.21559
  • Tandean, V. A., & Winnie, W. (2016). The effect of good corporate governance on tax avoidance: An empirical study on manufacturing companies listed in IDX period 2010-2013. Asian Journal of Accounting Research, 1(1). https://doi.org/10.1108/AJAR-2016-01-01-B004
  • Tandiontong, M. (2015). Kualitas Audit dan Pengukurannya ISBN : 979-3576-09-9. Alfabeta.
  • Waluyo, W. (2019). The effect of good corporate governance on tax avoidance: Empirical study of the Indonesian banking company. The Accounting Journal of Binaniaga, 2(02). https://doi.org/10.33062/ajb.v2i02.92
  • Wijayani, D. R. (2016). Pengaruh profitabilitas, kepemilikan keluarga, corporate governance dan kepemilikan institusional terhadap penghindaraan pajak di Indonesia (Studi Empiris Perusahaan Manufaktur yang Terdaftar di BEI tahun 2012-2014). Jurnal Dinamika Ekonomi & Bisnis, 13(20), 181–192.
  • Winata, F. (2014). Pengaruh corporate governance terhadap tax avoidance pada perusahaan yang terdaftar di bursa efek indonesia tahun 2013. Tax & Accounting Review, 4 (1)(1).
  • Yahaya, K. A., & Yusuf, K. (2020). Impact of company characteristics on aggressive tax avoidance in Nigerian listed insurance companies. Jurnal Administrasi Bisnis, 9(2). https://doi.org/10.14710/jab.v9i2.30512

Yiyecek ve İçecek Firmalarının Vergiden Kaçınmasında Kârlılık ve İyi Kurumsal Yönetişimin Etkisi

Yıl 2024, , 157 - 174, 30.06.2024
https://doi.org/10.47097/piar.1484553

Öz

Vergiden kaçınma, şirketler tarafından şirket düzenlemelerindeki boşluklar yoluyla şirketin vergi yükünü en aza indirmek amacıyla gerçekleştirilmektedir. Bu çalışma, kârlılık ve etkin kurumsal yönetimin vergiden kaçınma taktiklerinin benimsenmesi üzerindeki etkisini incelemeyi amaçlamaktadır. Etkin kurumsal yönetimin ölçümü kurumsal sahiplik, denetim komitesi, bağımsız komiser ve denetim kalitesi gibi faktörlerle temsil edilebilir. Çalışmanın evrenini Endonezya Menkul Kıymetler Borsası'nda (IDX) halka açık olan gıda ve içecek şirketleri oluşturmaktadır. Bu çalışmada kullanılan örneklem sayısı, amaçlı örnekleme yöntemine dayalı olarak 84'tür. Araştırmada IBM SPSS versiyon 26.0 kullanılarak Çoklu Doğrusal Regresyon analizi olarak bilinen nicel bir analitik yöntem kullanılmıştır. Bu çalışmanın bulgularına göre, vergiden kaçınma uygulamaları kârlılık, kurumsal sahiplik, denetim komitesi ve bağımsız komiserler tarafından önemli ölçüde etkilenmektedir.

Kaynakça

  • Anam, H. (2022). Tax avoidance: Pengaruh good corporate governance dan kualitas audit. Jurnal Akuntansi Dan Keuangan, 19(4).
  • Anita Wijayanti, Endang Masitoh, S. M. (2018). Pengaruh corporate governance terhadap tax avoidance (Perusahaan Pertambangan yang terdaftar di BEI). Jurnal Riset Akuntansi Dan Bisnis Airlangga, 3(1). https://doi.org/10.31093/jraba.v3i1.91
  • Annisa, N. A., & Kurniasih, L. (2012). Pengaruh corporate governance terhadap tax avoidance. Jurnal Akuntansi & Auditing, 8(2), 95–189.
  • Antoni, S., Putra, W. E., & Rahayu. (2018). Pengaruh pergantian manajemen, opini audit, ukuran kap dan opini audit going concern terhadap auditor switching (Studi Pada Perusahaan Perbankan di Bursa Efek Indonesia Tahun 2009– 2014). Jurnal Akuntansi Unihaz - JAZ, 1(2), 1–17.
  • Arif, M. Z., Sabrina, N., & Sahri, Y. (2023). Pengaruh independensi, mekanisme corporate governance dan kualitas audit terhadap integritas laporan keuangan. Jurnal Simki Economic, 6(2). https://doi.org/10.29407/jse.v6i2.354
  • Arinda, H., & Dwimulyani, S. (2019). Analisis pengaruh kinerja keuangan dan kualitas audit terhadap tax avoidance dengan good corporate governance sebagai variabel moderasi. Jurnal Akuntansi Trisakti, 5(1), 123–140. https://doi.org/10.25105/jat.v5i1.5246
  • Aziz A, S. (2019). Pengaruh transfer pricing, capital iintensity dan political connection terhadap tax avoidance dengan corporate governance sebagai pemoderasi (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI). Fakultas Ekonomi Dan Bisnis Islam UIN Alauddin Makassar.
  • Behn, B. K., Choi, J. H., & Rang, T. (2008). Audit quality and properties of analyst earnings forecasts. Accounting Review, 83(2). https://doi.org/10.2308/accr.2008.83.2.327
  • Boussaidi, A., & Hamed, M. S. (2015). The impact of governance mechanisms on tax aggressiveness: Empirical evidence from Tunisian context. Journal of Asian Business Strategy, 5(1). https://doi.org/10.18488/journal.1006/2015.5.1/1006.1.1.12
  • Brigham, E. F., & Houston, J. F. (2018). Fundamentals of financial management (Dasar-dasar Manajemen Keuangan). In Engineering and Process Economics, 3(3).
  • Chandra, B., & Cintya, C. (2021). Upaya praktik Good Corporate Governance dalam penghindaran pajak di Indonesia. Jurnal Ekonomi Modernisasi, 17(3). https://doi.org/10.21067/jem.v17i3.6016
  • Desai, M. A., & Dharmapala, D. (2006). Corporate tax avoidance and high-powered incentives. Journal of Financial Economics, 79(1). https://doi.org/10.1016/j.jfineco.2005.02.002
  • Diantari, P. R., & Ulupui, I. A. (2016). Pengaruh komite audit, proporsi komisaris independen, dan proporsi kepemilikan institusional terhadap tax avoidance. E-Jurnal Akuntansi, 16(1).
  • Jacob, F. O. F. (2014). An empirical study of tax evasion and tax avoidance: A critical issue in Nigeria economic development. Journal of Economics and Sustainable Development, 5(18), 22–26. www.iiste.org
  • Jingga, V., & Lina, L. (2017). Factors influencing tax avoidance activity: An empirical study from Indonesia Stock Exchange. Indian-Pacific Journal of Accounting and Finance, 1(1). https://doi.org/10.52962/ipjaf.2017.1.1.3
  • Kim, E. H., Lu, Y., Shi, X., & Zheng, D. (2020). How does stock liquidity affect corporate tax avoidance? Evidence from China. Available at SSRN: Https://Ssrn.Com/Abstract=3409700 or Http://Dx.Doi.Org/10.2139/Ssrn.3409700.
  • 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, 18(1).
  • Lanis, R., & Richardson, G. (2013). Corporate social responsibility and tax aggressiveness: A test of legitimacy theory. Accounting, Auditing and Accountability Journal, 26(1). https://doi.org/10.1108/09513571311285621
  • Maharani, i gusti ayu cahya, & Suardana, ketut alit. (2014). Pengaruh corporate governance, profitabilitas dan karakteristik eksekutif pada tax avoidance perusahaan manufaktur. Economic and Political Weekly, 47(9).
  • Mangoting, Y. (1999). Tax Planning : Sebuah pengantar sebagai alternatif meminimalkan pajak. Jurnal Akuntansi Dan Keuangan, 1(1), 43–53. http://puslit.petra.ac.id/journals/accounting/
  • Maraya, A. D., & Yendrawati, R. (2016). Pengaruh corporate governance dan corporate social responsibility disclosure terhadap tax avoidance: studi empiris pada perusahaan tambang dan CPO. Jurnal Akuntansi & Auditing Indonesia, 20(2). https://doi.org/10.20885/jaai.vol20.iss2.art7
  • Marselawati, D., Titisari, K. H., & Masitoh, E. (2018). The effect of corporate governance on tax avoidance (Empirical Study of the Consumer Goods Industry Companies Listed On Indonesia Stock Exchange Period 2013-2016). The 2nd International Conference on Technology, Education, and Social Science 2018 (The 2nd ICTESS 2018), 123–132.
  • Mustami, A. A. (2014). Coca-Cola Diduga Akali Setoran Pajak. Kompas.Com.
  • Noorprasetya, Y., & Prasetya, M. T. (2023). Pengaruh good corporate governance dan corporate social responsibility terhadap tax avoidance. Jurnal Akuntansi Trisakti, 10(2), 291–304. https://doi.org/10.25105/jat.v10i2.17746
  • Noviari, N., & Suaryana, I. G. N. A. (2019). Mampukah corporate governance mengurangi eksekutif risk taker melakukan penghindaran pajak? Jurnal Ilmiah Akuntansi Dan Bisnis, 265. https://doi.org/10.24843/JIAB.2019.v14.i02.p11
  • Nugraheni, A. S., & Pratomo, D. (2018). The influence of audit committee, audit quality, and company size on tax avoidance (Study On Manufacturing Companies Of Automotive Subsectors Listed On Indonesian Stock Exchange Year 2012-2016). E-Proceeding of Management, 5(2), 2227–2234.
  • Oktofian, M. (2015). Pengaruh corporate governance terhadap tax avoidance (Studi Empiris Pada Sektor Perbankan yang Terdaftar di BEI Periode Tahun 2009-2013). Jurnal Unirversitas Islam Syarif Hidayatullah.
  • Pratama, A. (2017). Company characteristics, corporate governance and aggressive tax avoidance practice: A study of Indonesian companies. Review of Integrative Business and Economics Research, 6(4), 70–81. http://buscompress.com/journal-home.html
  • Purwantini, H. (2017). Minimizing tax avoidance by using conservatism accounting through book tax differences. International Journal of Research in Business and Social Science (2147- 4478), 6(5). https://doi.org/10.20525/ijrbs.v6i5.765
  • Puspita, S. R., & Harto, P. (2014). Pengaruh tata kelola perusahaan terhadap penghindaran pajak (Studi terhadap Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2012). Diponegoro Journal of Accounting, 3(2).
  • Putra, W. E., Mirdah, A., & Siregar, P. Y. (2020). Determinan faktor- faktor yang mempengaruhi minat wajib pajak dalam penggunaan e-filing. Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan), 4(2), 173–187. https://doi.org/10.32897/jsikap.v4i2.204
  • Putri, Y. F. E., & Setiawan, I. (2022). Pengaruh capital intensity, strategi bisnis dan umur perusahaan terhadap tax avoidance. Jurnal Revenue : Jurnal Ilmiah Akuntansi, 3(2). https://doi.org/10.46306/rev.v3i2.159
  • Rinaldi, & Cheisviyanny, C. (2015). Pengaruh profitabilitas, ukuran perusahaan dan kompensasi rugi fiskal terhadap tax avoidance.
  • Rosiyana, D. R., & Gunawan, I. D. (2019). The implications of CSR and GCG on tax avoidance. Jurnal Akuntansi, 23(2), 195–21. https://doi.org/10.24912/ja.v23i2.577
  • Salihu, I. A., Obid, S. N. S., & Annuar, H. A. (2013). Measures of corporate tax avoidance: Empirical evidence from an emerging economy. International Journal of Business and Society, 14(3).
  • Saputra, M. F., Rifa, D., & Rahmawati, N. (2015). Pengaruh corporate governance, profitabilitas dan karakter eksekutif terhadap tax avoidance pada perusahaan yang terdaftar di BEI. Jurnal Akuntansi & Auditing Indonesia, 19(1). https://doi.org/10.20885/jaai.vol19.iss1.art1
  • Sarra, H. D. (2017). Pengaruh konservatisme akuntansi, komite audit dan dewan komisaris independen terhadap penghindaran pajak (Studi Empiris Pada Industri Kimia dan Logam di Bursa Efek Indonesia Periode 2010-2014). COMPETITIVE Jurnal Akuntansi Dan Keuangan, 1(1). https://doi.org/10.31000/competitive.v1i1.108
  • Sebayang, R. I. (2019). Dokumen: Google Lakukan Penghindaran Pajak RP 327 Triliun. CNBC Indonesia.
  • Simatupang, L., Eka Putra, W., & Herawaty, N. (2018). Perbandingan pengaruh ukuran perusahaan, opini audit, profitabilitas dan reputasi kap terhadap audit delay (Studi Empiris pada Perbankan Konvensional dan Perbankan Syariah Tahun 2014-2016). Jurnal Wahana Akuntansi, 13(2). https://doi.org/10.21009/wahana.13.024
  • Solihin, I. (2009). Corporate social responsibility : From charity to sustainability. Jakarta : Salemba Empat.
  • Subagiastra, K., Arizona, I. P. E., & Mahaputra, I. N. K. A. (2017). Pengaruh profitabilitas, kepemilikan keluarga, dan good corporate governance terhadap penghindaran pajak (Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia). Jurnal Ilmiah Akuntansi, 1(2). https://doi.org/10.23887/jia.v1i2.9994
  • Sugiyono. (2016). Metode penelitian kuantitatif, kualitatif, dan R&D (1st ed.). Bandung: Alfabeta.
  • Sunarsih, U., & Oktaviani, K. (2016). Good corporate governance in manufacturing companies tax avoidance. ETIKONOMI, 15(2). https://doi.org/10.15408/etk.v15i2.3541
  • Suwandi, I., Arifianti, R., & Rizal, M. (2019). Pelaksanaan prinsip-prinsip good corporate governance (GCG) PADA PT. Asuransi Jasa Indonesia (JASINDO). Jurnal Manajemen Pelayanan Publik, 2(1). https://doi.org/10.24198/jmpp.v2i1.21559
  • Tandean, V. A., & Winnie, W. (2016). The effect of good corporate governance on tax avoidance: An empirical study on manufacturing companies listed in IDX period 2010-2013. Asian Journal of Accounting Research, 1(1). https://doi.org/10.1108/AJAR-2016-01-01-B004
  • Tandiontong, M. (2015). Kualitas Audit dan Pengukurannya ISBN : 979-3576-09-9. Alfabeta.
  • Waluyo, W. (2019). The effect of good corporate governance on tax avoidance: Empirical study of the Indonesian banking company. The Accounting Journal of Binaniaga, 2(02). https://doi.org/10.33062/ajb.v2i02.92
  • Wijayani, D. R. (2016). Pengaruh profitabilitas, kepemilikan keluarga, corporate governance dan kepemilikan institusional terhadap penghindaraan pajak di Indonesia (Studi Empiris Perusahaan Manufaktur yang Terdaftar di BEI tahun 2012-2014). Jurnal Dinamika Ekonomi & Bisnis, 13(20), 181–192.
  • Winata, F. (2014). Pengaruh corporate governance terhadap tax avoidance pada perusahaan yang terdaftar di bursa efek indonesia tahun 2013. Tax & Accounting Review, 4 (1)(1).
  • Yahaya, K. A., & Yusuf, K. (2020). Impact of company characteristics on aggressive tax avoidance in Nigerian listed insurance companies. Jurnal Administrasi Bisnis, 9(2). https://doi.org/10.14710/jab.v9i2.30512
Toplam 50 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Konular Vergilendirme Muhasebesi
Bölüm Araştırma Makaleleri
Yazarlar

Maulidya Puteri 0009-0001-2734-8256

Hanna Tiyandelina 0009-0007-9385-1822

Aoliyah Firasati 0009-0009-6604-0738

Yayımlanma Tarihi 30 Haziran 2024
Gönderilme Tarihi 20 Mayıs 2024
Kabul Tarihi 19 Haziran 2024
Yayımlandığı Sayı Yıl 2024

Kaynak Göster

APA Puteri, M., Tiyandelina, H., & Firasati, A. (2024). The Impact of Profitability and Good Corporate Governance on Tax Avoidance of Food and Beverage Companies. Pamukkale Üniversitesi İşletme Araştırmaları Dergisi, 11(1), 157-174. https://doi.org/10.47097/piar.1484553

Pamukkale Üniversitesi İşletme Araştırmaları Dergisinde yayınlanmış makalelerin telif hakları Creative Commons Atıf-Gayriticari 4.0 Uluslararası Lisansı (CC BY-NC-ND 4.0) kapsamındadır.

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