PENGARUH UKURAN PERUSAHAAN, RELATED PARTY TRANSACTION, DAN KOMISARIS INDEPENDEN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2019-2023

Desti Nurpadilah, Tati Rosyati

Abstract


This study aims to determine the effect of Company Size, Related Party Transactions, and Independent Commissioners on Tax Avoidance in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange. The research period is 2019-2023. The type of research used in this study is quantitative with secondary data. The determination of the sample of this study used the purposive sampling method and based on the existing criteria, 29 Company data were obtained and analyzed using panel data regression techniques with a fixed effect model to test the hypothesis. Hypothesis testing in this study used multiple linear regression using Eviews 12. The results of this study indicate that simultaneously Company size, related party transactions, and independent commissioners together have an effect on tax avoidance. The independent variable in the dependent variable is 40.24% while the remaining 59.76% is explained by research other than this study. The results of this study indicate that partially company size has an effect on tax avoidance while related party transactions and independent commissioners have no effect on tax avoidance.

Keywords


Company Size, Related Party Transactions, Independent Commissioners and Tax Avoidance

Full Text:

PDF

References


Basuki, & Prawoto. (2017). Application of Panel Data in Economics.

Haya, S., & Mayangsari, S. (2022). Pengaruh Risiko Perusahaan, Ukuran Perusahaan, dan Financial Distress Terhadap Tax Avoidance. 2(2), 1901–1912.

Kusufiyah, Y. V., & Anggraini, D. (2022). Faktor-Faktor Dan Trend Penghindaran Pajak Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia. Jurnal Ekonomi Dan Bisnis Dharma Andalas, 24(2), 493–508.

Nilasari, A., & Setiawan, I. (2019). Pengaruh Good Corporate Governance Dan Transaksi Hubungan Istimewa Terhadap Effective Tax Rate (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017). Jurnal Renaissance, 4(02), 583. https://doi.org/10.53878/jr.v4i02.104

Nindita, F. K., Rahman, A., & Rosyafah, S. (2021). Pengaruh Debt to Equity Ratio, Return on Assets, Related Party Transaction terhadap Penghindaran Pajak. UBHARA Accounting Journal, 1(2), 357–366. http://journal.febubhara-sby.org/uaj

Oktavia, V., Ulfi, J., & Kusuma, J. wijaya. (2020). Pengaruh Good Corporate Governance dan Ukuran Perusahaan terhadap Tax Avoidance (Pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI Periode 2015 - 2018). Jurnal Revenue, 01(02), 143–151.

Pakpahan, I. S. U., & Kurnia. (2022). Pengaruh Related Party Transaction, Thin Capitalization, Earning Management Terhadap Tax Avoidance. Syntax Literate: Jurnal Ilmiah Indonesia, 7(7), 9933–9946. https://doi.org/10.36418/syntax-literate.v7i7.8907

Rospitasari, N. R., & Oktaviani, R. M. (2021). Analisa Pengaruh Komite Audit, Komisaris Independen dan Kualitas Audit terhadap Penghindaran Pajak. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 5(3), 3087–3099.

Rusdiani, W., & Umaimah, U. (2023). Pengaruh Komisaris Independen, Komite Audit, dan Kualitas Audit terhadap Tax Avoidance. Journal of Culture Accounting and Auditing, 2(2), 54–68. http://journal.umg.ac.id/index.php/jcaa

Sawitri, A. P., Alam, W. Y., & Dewi, F. A. A. (2022). Pengaruh Profitabilitas, Pertumbuhan Penjualan, Ukuran Perusahaan dan Koneksi Politik Terhadap Penghindaran Pajak. Jurnal Riset Akuntansi Mercu Buana, 8(1), 44–52.

Sidauruk, T. D., & Putri, N. T. P. (2022). Pengaruh Komisaris Independen, Karakter Eksekutif, Profitabiltas dan Ukuran Perusahaan terhadap Tax Avoidance. Studi Akuntansi, Keuangan, Dan Manajemen, 2(1), 45–57. https://doi.org/10.35912/sakman.v2i1.1498

Sidauruk, T. D., Nainggolan, A., & Juliandhary, R. (2023). Pengaruh Profitabilitas,

Sugiyono. (2019). Kualitatif, Kuantitatif, R&D.

Supriyanto, R. (2021). Pengaruh Kinerja Keuangan, Pertumbuhan Penjualan Dan Intensitas Aset Tetap Terhadap Tax Avoidance Dengan Proporsi Komisaris Independen Sebagai Variabel Moderasi. Jurnal Ilmiah Ekonomi Bisnis, 26(3), 316–330. https://doi.org/10.35760/eb.2021.v26i3.5172

Zainuddin Iba, A. W. (2023). Metode Penelitian Metode Penelitian. Metode Penelitian Kualitatif, 3(17), 43. http://repository.unpas.ac.id/30547/5/BAB III.pdf




DOI: https://doi.org/10.46576/wjs.v5i1.7426

Article Metrics

Abstract view : 0 times
PDF – 0 times

Refbacks

  • There are currently no refbacks.


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

Worksheet : Jurnal Akuntansi Terindeks pada:

    

Member Of:

Worksheet : Jurnal Akuntansi Published By :

FAKULTAS EKONOMI DAN BISNIS
PROGRAM STUDI AKUNTANSI
UNIVERSITAS DHARMAWANGSA

Alamat : Jl. K. L. Yos Sudarso No. 224 Medan
Kontak : Tel. 061 6635682 - 6613783  Fax. 061 6615190
Surat Elektronik : jurnalworksheet@dharmawangsa.ac.id

 

Creative Commons License

Worksheet : Jurnal Akuntansi By Universitas Dharmawangsa is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Based on a work at http://jurnal.dharmawangsa.ac.id/index.php/worksheet/index