Pengaruh Kinerja Keuangan dan Corporate Governance terhadap Penghindaran Pajak

Wulandari ; Sartika ; Rachmawati Meita Oktaviani ; Sunarto ; Widhian Hardiyanti
Jurnal Ilmiah Komputerisasi Akuntansi 📅 2023 Vol 16, No 2 🔗 DOI: 10.51903/kompak.v16i2.1352 ★ 3 Sitasi
Abstract
Tax avoidance is a strategy that aims to minimize corporate tax on pre-tax profit. This study aims to provide empirical evidence regarding the effect of company size, profitability, independent commissioners, and institutional ownership on tax evasion during the Covid-19 pandemic. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange for the 2020-2021 period. By using purposive sampling technique, data were obtained from 74 companies so that 148 observations were obtained. This study shows the results that manufacturing sector companies listed on the IDX during the pandemic period, namely 2020-2021, several factors from financial performance and corporate governance influence the company's tax avoidance actions. The financial performance represented by the variable firm size and profitability shows a positive effect on tax evasion. In corporate governance, independent commissioners and institutional ownership have a negative effect on tax avoidance. 
Keywords
tax avoidance firm size profitability corporate governance
How to Cite

Wulandari, et al. (2023). Pengaruh Kinerja Keuangan dan Corporate Governance terhadap Penghindaran Pajak. Jurnal Ilmiah Komputerisasi Akuntansi, 16(2). https://doi.org/10.51903/kompak.v16i2.1352

Wulandari, Sartika; Rachmawati Meita Oktaviani; Sunarto; Widhian Hardiyanti, "Pengaruh Kinerja Keuangan dan Corporate Governance terhadap Penghindaran Pajak," Jurnal Ilmiah Komputerisasi Akuntansi, vol. 16, no. 2, 2023.

Wulandari, Sartika; Rachmawati Meita Oktaviani; Sunarto; Widhian Hardiyanti. "Pengaruh Kinerja Keuangan dan Corporate Governance terhadap Penghindaran Pajak." Jurnal Ilmiah Komputerisasi Akuntansi, vol. 16, no. 2, 2023.

Wulandari, Sartika; Rachmawati Meita Oktaviani; Sunarto; Widhian Hardiyanti. "Pengaruh Kinerja Keuangan dan Corporate Governance terhadap Penghindaran Pajak." Jurnal Ilmiah Komputerisasi Akuntansi 16, no. 2 (2023).

Wulandari, et al. (2023) 'Pengaruh Kinerja Keuangan dan Corporate Governance terhadap Penghindaran Pajak', Jurnal Ilmiah Komputerisasi Akuntansi, 16(2). doi: 10.51903/kompak.v16i2.1352.

Wulandari, Sartika; Rachmawati Meita Oktaviani; Sunarto; Widhian Hardiyanti. Pengaruh Kinerja Keuangan dan Corporate Governance terhadap Penghindaran Pajak. Jurnal Ilmiah Komputerisasi Akuntansi. 2023;16(2).

Artikel Terkait

The Effect of Work Stress and Work Environment on Employee Performance

Halawa, Elna ; Nugraheni, Krisnawati Setyaningrum

Peran Literasi Keuangan dalam Memoderasi Pengaruh Penggunaan Shopee PayLater dan Gaya Hidup terhadap Perilaku Konsumtif Mahasiswa (Studi pada Mahasiswa Pendidikan Akuntansi Universitas Negeri Semarang 2022)

Aritonang, Pasha Daveena; Nuryana, Ita

Determinasi Pengelolaan Keuangan Mahasiswa Ditinjau dari Tingkat Literasi dan Pola Hidup Konsumtif

Lahagu, Marlista; Widagdo, Susmono

Pengaruh Profitabilitas, Leverage, Likuiditas, Ukuran Perusahaan, dan Komite Audit Terhadap Laporan Keberlanjutan

Maulana, Arif; Maharani, Novera Kristiati

Building Financial Resilience of Boarding House Employees Through Financial Literacy

Gulo, Niat Sevin Arni Putri ; Palupiningtyas, Dyah

Pengaruh Leverage, Ukuran Perusahaan, Profitabilitas, dan Likuiditas Terhadap Pembayaran Dividen Pada Perusahaan LQ45 Periode 2023-2024

Omega, Misael Putra; Simanungkalit, Royhisar Martahan
Tren Sitasi Jurnal