Peran Penghindaran Pajak Dalam Memediasi Pengaruh Corporate Governance dan Leverage Terhadap Profitabilitas Perusahaan
DOI:
https://doi.org/10.53866/jimi.v2i2.72Keywords:
Tax Avoidance, Corporate Governance, Leverage, Profitability.Abstract
This study aims to analyze the role of tax avoidance in mediating the effect of corporate governance and leverage on company profitability. The population in this study was 338 companies. The sampling method used was purposive sampling and obtained 132 companies as objects of research. The research data was obtained from the financial statements of service companies listed on the Indonesia Stock Exchange for the period 2013-2016. The data testing method used is multiple linear analysis and path analysis. The results of the first regression analysis show that partially independent commissioners, audit committees have no significant effect on tax avoidance, while leverage has a significant effect on tax avoidance. The results of the second regression analysis showed that partially, independent commissioners, leverage had no significant effect on profitability, while the audit committee had a significant effect on profitability. The results of the path analysis show that tax avoidance functions as an intervening variable for the independent commissioner.
References
Anissa, “Pengaruh Return on Asset, Leverage, Ukuran Perusahaan dan Koneksi Politik terhadap Penghindaran Pajak,” JOM FE UNRI, vol. 4, no. 1, pp. 685-698, Februari 2017.
Anjani, L. P. A., & Yadnya, I. P, “Pengaruh Good Corporate Governance terhadap Profitabilitas Pada Perusahaan Perbankan Yang Terdaftar Di BEI,” E-Jurnal Manajemen Unud, vol. 6, no. 11, pp. 5911-5940, Oktober 2017.
B. P. Jatmiko, “Laba Bersih Air Asia Anjlok 39 Persen,” Kompas.com, 22 Mei 2013. [Online]. Available: http://travel.kompas.com/read/2013/05/22/2008486/laba.bersih.airasia.anjlok.39.persen. [Diakses 20 November 2017].
B. P. Jatmiko, “Laba Bersih BTPN 2014 Turun 13 Persen,” Kompas.com, 3 Maret 2015. [Online]. Available: Laba Bersih BTPN 2014 Turun 13 Persen. [Diakses 20 November 2017].
C. A. Pohan, Manajemen Perpajakan Strategi Perencanaan Pajak dan Bisnis, Jakarta: PT Gramedia Pustaka Umum, 2013.
Dewinta, I. A. R., & Setiawan, P. E, “Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Leverage, dan Pertumbuhan Penjualan terhadap Tax Avoidance,” E-Jurnal Akuntansi Universitas Udayana, vol. 14, no. 3, pp. 1584-1613, Maret 2016.
D. Istighfarin dan N. G. P. Wirawati, “Pengaruh Good Corporate Governance terhadap Profitabilitas pada Badan Usaha Milik Negara (BUMN),” E-Jurnal Akuntansi Universitas Udayana, vol. 13, no. 2, pp. 564-581, November 2015.
Erlina, 2008. Metodologi Penelitian Bisnis untuk Akuntansi dan Manajemen, Edisi Kedua, Cetakan Pertama, USU Press, Medan.
F. Damayanti dan T. Susanto, “Pengaruh Komite Audit, Kualitas Audit, Kepemilikan Institusional, Risiko Perusahaan Dan Return on Assets Terhadap Tax Avoidance,” Jurnal Bisnis dan Manajemen, vol. 5, no. 2, pp. 187-206, Oktober 2015.
Ghozali, Imam 2016. Aplikasi Analisis Multivariate dengan Program SPSS 23. Badan Penerbit Universitas Diponegoro.
G. Suryamis, “Pengaruh Leverage, Umur Perusahaan dan Ukuran Perusahaan terhadap Profitabilitas,” Jurnal Ilmu & Riset Manajemen, vol. 3, no. 1, Agustus 2014.
Mahanani, A., Titisari, K. H., & Nurlaela, S., “Pengaruh Karakteristik Perusahaan, Sales Growth dan CSR terhadap Tax Avoidance,” Seminar Nasional IENACO, vol. 2, no. 1, pp. 732-742, Maret 2017.
Sudana, I. M. (2019). Manajemen Keuangan Teori dan Praktik. Airlangga University Press.
S. R. D. Setiawan, “Laba Bank Mandiri Turun 17,6 Persen Menjadi Rp 12 Triliun,” Kompas.com, 25 Oktober 2016. [Online]. Available: http://ekonomi.kompas.com/read/2016/10/25/211036126/laba.bank.mandiri.turun.17.6.persen.menjadi.rp.12.triliun. [Diakses 20 November 2017].
S. R. D. Setiawan, “Laba Bersih Bank Permata Tahun 2015 Turun 84 Persen,” Kompas.com, 18 Februari 2016. [Online]. Available: http://ekonomi.kompas.com/read/2016/02/18/175905726/Laba.Bersih.Bank.Permata.Tahun.2015.Turun.84.Persen. [Diakses 20 November 2017].
Sujarweni, Metodologi Penelitian, Jakarta: Salemba Empat, 2017.
W. Y. Putra, "Pengaruh Leverage, Pertumbuhan Penjualan dan Ukuran Perusahaan terhadap Profitabilitas," E-Jurnal Manajemen Universitas Udayana, vol. 4, no. 7, pp. 2052-2067, Juli 2015.
Zahra, F. N., Pratomo, D., & Dillak, V. J. “Pengaruh Komisaris Independen, Ukuran Dewan Komisaris, dan Frekuensi Rapat Dewan Komisaris Terhadap Profitabilitas,” e-Proceding of Management, vol. 3, no. 3, Desember 2016.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2022 Riny
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
