PERBANDINGAN EFFECTIVE TAX RATE (ETR) DAN RASIO KOREKSI FISKAL TERHADAP ASET SEBAGAI INDIKATOR TAX AVOIDANCE

Lidia Kristina Handayani · Monika Palupi Murniati

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

Abstract

The study aims to prove the relationship between earnings management (return on asset, asset intensity, inventory intensity) and corporate governance (independent commissioners, audit committee) on tax avoidance, which is based on two measurements (effective tax rate and accounting profit minus taxable profit that divided by total asset). The sample in this study are 114 companies engaged in the manufacturing sector that listed on the Indonesia Stock Exchange (IDX). Method analysis used in this study is descriptive statistical analysis, classical assumption test and multiple linear regression analysis. The results of regression model shows that return on asset, asset intensity, inventory intensity, independent commissioners and audit committee have a significant determinant on the tendency of companies do tax avoidance. This study is expected to be useful for government, companies, and investors as a guide to make a better decision.

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2019Pengaruh Profitabilitas, Capital Intensity, dan Inventory Intensity pada Penghindaran Pajak 2016PENGARUH KOMITE AUDIT, PROPORSI KOMISARIS INDEPENDEN, DAN PROPORSI KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE 2016PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR DI BEI 20034 Theory of the Firm: Managerial Behavior, Agency Costs, and Ownership Structure 2014PENGARUH TATA KELOLA PERUSAHAAN TERHADAP PENGHINDARAN PAJAK 2021PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP PENGHINDARAN PAJAK 2017PENGARUH INTENSITAS ASET TETAP, PERTUMBUHAN PENJUALAN DAN KONEKSI POLITIK TERHADAP TAX AVOIDANCE (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012–2016)2019PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, SALES GROWTH, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK

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