PENGARUH PENERAPAN CORPORATE GOVERNANCE, LEVERAGE, ROA, DAN UKURAN PERUSAHAAN PADA PENGHINDARAN PAJAK

I Gede Hendy Darmawan · I Made Sukartha

55 citations0/0 files storedE-Jurnal Akuntansi

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Corporate Taxation and Avoidance Taxation and Legal Issues Corporate Governance and Financial Management

Abstract

Taxes are compulsory contributions from tax subject and addressed to the state. Companies subject to tax as one that contributes the most in state tax revenue. Corporate taxation is a burden that can reduce corporate profits, while tax revenue for the state is to be used to fund governance . The difference is what causes the interests of the company to manage the tax burden, both legally and illegally. Tax avoidance is one way companies manage their tax burden legal. Indonesian state tax ratio smaller than average medium- country tax rate shows that the government has not been able to optimally absorb the revenue derived from taxation and tax avoidance activity is indicated by the company in Indonesia. Factors that may indicate the presence of corporate tax avoidance activity should be observed both by investors and regulators. To determine the effect of corporate governance, leverage, return on assets (ROA), and the size of the company partially on tax evasion is the purpose of this study. Companies listed on the Indonesia Stock Exchange and included in the 2010-2012 period CGPI rank numbering 55 companies sampled in this study. Tax evasion can be measured by the difference between commercial income with taxable income then the total assets of the company are used as a divider. The results showed that there are significant between Corporate Governance , ROA, and the size of the company with tax avoidance. Leverage variable in this study showed no effect on tax evasion .

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 55 citations exist upstream.

Cited by

2020The role of corporate governance in emerging market: Tax avoidance, corporate social responsibility disclosures, risk disclosures, and investment efficiency 2020PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK 2018Pengaruh Proporsi Komisaris Independen, Leverage, Sales Growth, Dan Profitabilitas Pada Tax Avoidance 2022PENGARUH PROFITABILITAS, LEVERAGE, DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK 2021The 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)2019Pengaruh Profitabilitas pada Agresivitas Pajak dengan Pengungkapan CSR Sebagai Variabel Moderasi 2022Ukuran perusahaan terhadap penghindaran pajak dengan umur perusahaan sebagai variabel moderasi 2021PENGARUH PROFITABILITAS, LEVERAGE, KEPEMILIKAN INSTITUSIONAL DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK DI BURSA EFEK INDONESIA

Imported from OpenAlex (CC0) — nothing here is generated.