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Abstract
This study aims to analyze the influence of corporate governance mechanisms on tax avoidance. Corporate governance mechanisms are measured by Independent Commissioners and Institutional Ownership while tax avoidance is measured by the Avoidance Tax Rate. The research population is all manufacturing companies listed on the Indonesia Stock Exchange in 2012-2016 using purposive sampling method. The number of observations of 435 and the type of research is the analysis of causal relationships to see the effect of each variable. The results of the study show that corporate governance mechanisms negatively affect tax avoidance; the board of directors has a positive effect on tax avoidance and institutional ownership has a negative effect on the value of the company.
Highlights
This study aims to analyze the influence of corporate governance mechanisms on tax avoidance
Journal of Financial Economics, Vol 40, No, hlm: 185-211
Summary
Dalam struktur tata kelola korporasi, dewan komisaris dan komite audit memegang fungsi pengawasan (Rezaee, 2002:126). Tax avoidance yang dilakukan perusahaan tidak dapat lepas dari adanya agency theory dan stakeholder theory. Berdasarkan teori agensi maka pemegang saham mengharapkan manajer untuk melakukan tax avoidance seoptimal mungkin (Desai dan Dharmapala, 2006) tetapi berdasarkan teori stakeholder, perusahaan memikirkan keberlangsungan usaha (going concern) di masa depan sehingga cenderung menghindari tax avoidance yang dapat beresiko buruk dikemudian hari. ATR menunjukkan seberapa besar (dalam persentase) pajak yang dapat dihindari oleh perusahaan dibandingkan tarif pajak yang berlaku. Angka ATR dapat menunjukkan secara langsung jumlah tax avoidance (dalam persentase) yang dilakukan oleh perusahaan sehingga ATR dapat juga dikatakan mengukur seberapa besar penghasilan perusahaan (dalam persentase) yang tidak dikenakan pajak dibandingkan dengan tarif pajak yang berlaku. Perusahaan yang mempunyai angka ATR positif artinya tarif pajak yang dibayar perusahaan lebih kecil daripada tarif yang berlaku sehingga bisa dikatakan bahwa perusahaan diduga melakukan tax avoidance sedangkan angka ATR negatif berarti sebaliknya
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