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Hubungan Koneksi Politik dan Tata Kelola Terhadap Agresivitas Pajak di Indonesia
Michell Phang, Hendi Hendi
Abstract
Agresivitas pajak merupakan ukuran yang dilakukan oleh suatu perusahaan untuk mengurangi atau meminimalkan laba kena pajak. Salah satu faktor yang dapat mempengaruhi agresivitas pajak adalah karakter dan ukuran eksekutif. Tujuan dari penelitian ini adalah untuk menganalisis apakah hubungan politik dan sejauh mana tata kelola mempengaruhi agresivitas pajak. Dalam penelitian ini, variabel dependen menggunakan tarif pajak efektif (ETR) untuk mengukur. Penelitian ini diuji dengan menggunakan metode kuantitatif dengan menggunakan 906 sampel data dari 204 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama lima tahun berturut-turut dari tahun 2017 sampai dengan tahun 2021. Metode analisis yang digunakan adalah analisis regresi panel dan menggunakan aplikasi Eviews10 dan SPSS v25.0 untuk memproses data. Penulis menemukan bahwa auditor eksternal memiliki pengaruh yang signifikan terhad
ap agresivitas pajak. Sedangkan koneksi politik, independensi dewan, investor institusi dan ukura4idasi penelitian tentang agresivitas pajak sehingga dapat mendukung proses regulasi dengan memberikan informasi penting untuk memastikan tidak ada celah dalam agresivitas pajak perusahaan.
Keywords
Agresivitas Pajak, Koneksi Politik, Independensi Dewan, Ukuran Dewan, Auditor Eksternal
References
Alexander, N., & Christina, S. (2017). The Effect of Corporate Governance, Ownership and Tax Aggressiveness on Earnings Management. Acc. Fin. Review, 2(4), 40–45. www.gatrenterprise.com/GATRJournals/index.html Alkurdi, A., & Mardini, G. H. (2020). The impact of ownership structure and the board of directors’ composition on tax avoidance strategies: empirical evidence from Jordan. Journal of Financial Reporting and Accounting, 18(4), 795–812. https://doi.org/10.1108/JFRA-01-2020-0001 Ambarsari, D., Pratomo, D., & Kurnia. (2019). PENGARUH UKURAN DEWAN KOMISARIS, GENDER DIVERSITY PADA DEWAN, DAN KUALITAS AUDITOR EKSTERNAL TERHADAP AGRESIVITAS PAJAK. Kompartemen: Jurnal Ilmiah Akuntansi, XVII(2), 142–157. http://jurnalnasional.ump.ac.id/index.php/kompartemen/ Anggraeni, D. P. W., & Kurnianto, S. (2020). The effect of board of directors’ diversity and overconfidence on tax avoidance. Jurnal Ilmiah Mahasiswa FEB, 13(8). http://jimfeb.ub.ac.id/index.php/jimfeb/article/view/4686 Arianandini, P. W., & Ramantha, I. W. (2018). Pengaruh Profitabilitas, Leverage, dan Kepemilikan Institusional Pada Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 22(3), 2088–2116. https://doi.org/10.24843/eja.2018.v22.i03.p17 Az’ari, N. A., & Lastiati, A. (2022). Pengaruh Kepemilikan Dengan Koneksi Politik Terhadap Perilaku Penghindaran Pajak. KRISNA: Kumpulan Riset Akuntansi, 14(1), 17–25. https://doi.org/10.22225/kr.14.1.2022.17-25 Ba’aba, S., & Bashiru, M. (2019). The Impact of Corporate Governance Attributes on Tax Planning of listed Manufacturing Companies: A Comparative Study between Nigeria and Malaysia. Review of Politics and Public Policy in Emerging Economies, 1(2). https://doi.org/10.26710/rope.v1i2.1173 Boussaidi, A., & Hamed-Sidhom, M. (2020). Board’s characteristics, ownership’s nature and corporate tax aggressiveness: new evidence from the Tunisian context. EuroMed Journal of Business. https://doi.org/10.1108/EMJB-04-2020-0030 Chasbiandani, T., Triastuti, & Ambarwati, S. (2019). Pengaruh Corporation Risk dan Good Corporate Governance terhadap Tax Avoidance dengan Kepemilikan Institusional sebagai Variable Pemoderasi. Kompartemen: Jurnal Ilmiah Akuntansi, XVII(2), 115–129. https://doi.org/10.30595/kompartemen.v17i2.4451 Chytis, E., Tasios, S., & Filos, I. (2020). The effect of corporate governance mechanisms on tax planning during financial crisis: an empirical study of companies listed on the Athens stock exchange. International Journal of Disclosure and Governance. https://doi.org/10.1057/s41310-020-00072-3 Chytis, E., Tasios, S., & Gerantonis, N. (2018). Tax avoidance and corporate governance attributes: Evidence from listed companies in Greece. 15th International Conference on Enterprise, Systems, Accounting, Logistics and Management (15th ICESALM 2018). https://www.researchgate.net/publication/326128323 Damayanti, V. N., & Wulandari, S. (2021). THE EFFECT OF LEVERAGE, INSTITUTIONAL OWNERSHIP, AND BUSINESS STRATEGY ON TAX AVOIDANCE (CASE OF LISTED MANUFACTURING COMPANIES IN THE CONSUMPTION GOODS INDUSTRY PERIOD 2014-2019). Accountability, 10(1), 16–26. https://doi.org/10.32400/ja.33956.10.1.2021.16-26 Doho, S. Z., & Santoso, E. B. (2020). Pengaruh Karakteristik Ceo, Komisaris Independen, Dan Kualitas Audit Terhadap Penghindaran Pajak. Media Akuntansi Dan Perpajakan Indonesia, 1(2). https://doi.org/10.37715/mapi.v1i2.1408 Eragbhe, E., & Obehi Igbinoba, O. (2021). Corporate Governance and Corporate Tax Aggressiveness: A Comparative Analysis. Journal of Social and Administrative Sciences Studies, 5(1), 12–31. www.wdujournals.comwww.wdujournals.com Eskandar, H., & Ebrahimi, P. (2020). Tax Avoidance and Institutional Ownership: Active vs. Passive Ownership. International Journal of Finance and Managerial Accounting, 5(17). Fadillah, A. N., & Lingga, I. S. (2021). Pengaruh Transfer Pricing, Koneksi Politik dan Likuiditas Terhadap Agresivitas Pajak (Survey Terhadap Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2016-2019). Jurnal Akuntansi, 13(2), 332–343. https://doi.org/10.28932/jam.v13i2.4012 Fajri, A. (2019). Pengaruh Koneksi Politik Terhadap Penghindaran Pajak (Studi Kasus Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia 2016-2018). Jurnal Ilmiah Mahasiswa FEB, 1–18. https://repository.maranatha.edu/26999/ Juliawaty, R., & Astuti, C. D. (2019). Tata Kelola, Kompensasi Ceo, Karakteristik Ceo, Accounting Irregularities Dan Tax Aggressiveness. Jurnal Akuntansi Trisakti, 6(2), 285–300. https://doi.org/10.25105/jat.v6i2.5451 Krisna, A. M. (2019). Pengaruh Kepemilikan Institusional dan Kepemilikan Manajerial pada Tax Avoidance dengan Kualitas Audit sebagai Variabel Pemoderasi. Jurnal Ekonomi, Bisnis Dan Akuntansi, 18(2), 82–91. Kubick, T. R., & Lockhart, G. B. (2016). Corporate tax aggressiveness and the maturity structure of debt. Advances in Accounting, 8. https://doi.org/10.1016/j.adiac.2016.10.001 Kurniawati, S. (2020). Analysis of Influence of Managerial Skills, Company Diversification Policy, Audit Committee, and External Audit and Their Impact on the Financial Reporting Aggressiveness (Study in Public Listed Manufacturing Companies). East African Scholars Journal of Economics, Business and Management, 3(11), 21–38. https://doi.org/10.36349/easjebm.2020.v03i11.002 Manon, D., Anne, F., & Suzanne, L. (2020). Audit committee characteristics and tax aggressiveness. Managerial Auditing Journal, 35(2), 272–293. https://doi.org/10.1108/MAJ-12-2018-2109 Mohanadas, N. D., Abdullah Salim, A. S., & Pheng, L. K. (2019). CSR and tax aggressiveness of Malaysian listed companies: evidence from an emerging economy. Social Responsibility Journal. https://doi.org/10.1108/SRJ-01-2019-0021 Nejad, A. E., & Hoseinzade, S. (2019). Pengaruh Koneksi Politik dan Capital Intensity Terhadap Agresivitas Pajak Poppy. Jurnal Aset, 11(1), 41–54. https://doi.org/10.1016/j.gfj.2021.100667 Ogbeide, S. O., & Obaretin, O. (2018). Corporate Governance Mechanisms and Tax Aggressiveness of Listed Firms in Nigeria. Amity Journal of Corporate Governance, 3(1), 1–12. Onyali, Chidiebele, I., Okafor, & Tochukwu, G. (2018). Effect of Corporate Governance Mechanisms on Tax Aggressiveness of Quoted Manufacturing Firms on the Nigerian Stock Exchange. Asian Journal of Economics, Business and Accounting, 8(1), 1–20. https://doi.org/10.9734/ajeba/2018/38594 Prahadian, P. S., Mohamad, A., & Luk, F. L. (2018). The Effect of Corporate Governance Mechanism on Tax Aggressiveness With Earnings Management as Intervening Variable. Journal of Accounting Finance and Auditing Studies (JAFAS), 4(4), 11–26. https://doi.org/10.32602/jafas.2018.002 Ramdhani, D., Hasanah, D. N., Pujangga, A. M., & Ahdiat, D. (2022). Pengaruh Corporate Social Responsibility, Leverage, Inventory Intensity, dan Koneksi Politik Terhadap Agresivitas Pajak Pada Perusahaan Sektor Property dan Real Estate di Bursa Efek Indonesia. STATERA: Jurnal Akuntansi Dan Keuangan, 4(1), 1–16. https://doi.org/10.33510/statera.2022.4.1.1-16 Riswandari, E., & Bagaskara, K. (2020). Agresivitas Pajak Yang Dipengaruhi Oleh Kompensasi Eksekutif, Koneksi Politik, Pertumbuhan Penjualan, Leverage Dan Profitabilitas. Jurnal Akuntansi, 10(3), 261–274. https://doi.org/10.33369/j.akuntansi.10.3.261-274 Sadjiarto, A., Florencia, F., & Nevanda, O. (2019). Effects of Political Connections and Corporate Governance on Tax Aggressiveness in Indonesian Service and Banking Sectors. Journal of Economics and Business, 2(1), 190–204. https://doi.org/10.31014/aior.1992.02.01.79 Salhi, B., Al Jabr, J., & Jarboui, A. (2020). A comparison of corporate governance and tax avoidance of UK and Japanese firms. Comparative Economic Research, 23(3). https://doi.org/10.18778/1508-2008.23.23 Satiti, A. D. R., Syafik, M., & Widarjo, W. (2021). Koneksi Politik Dan Agresivitas Pajak: Peran Diversitas Gender Sebagai Variabel Moderasi. Media Riset Akuntansi, Auditing & Informasi, 21(2), 273–292. Satriawaty, M., & Rivia, D. W. (2020). PENGARUH CORPORATE GOVERNANCE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK. Jurnal GeoEkonomi, 11(1). Wicaksono, A. P. N. (2017). Koneksi Politik dan Aggresivitas Pajak: Fenomena di Indonesia. Akuntabilitas: Jurnal Ilmu Akuntansi, 10(1), 167–180. https://doi.org/10.15408/akt.v10i1.5833 Yunus, H., Novita, S. C., & Yulianto. (2017). Tax Aggressiveness Seen From Company Characteristics and Corporate Social Responsibility. JAFFA Journal of Auditing, Finance, and Forensic Accounting, 5(2), 77–91. https://www.openaccess.cam.ac.uk/publishing-open-access/open-access-agreements Zoebar, M. K. Y., & Miftah, D. (2020). Pengaruh Corporate Social Responsibility, Capital Intensity Dan Kualitas Audit Terhadap Penghindaran Pajak. Jurnal Magister Akuntansi Trisakti, 7(1), 25–40. https://doi.org/10.25105/jmat.v7i1.6315
DOI: https://doi.org/10.24967/ekombis.v8i1.2036
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Michell Phang, Hendi HendiAbstract
Agresivitas pajak merupakan ukuran yang dilakukan oleh suatu perusahaan untuk mengurangi atau meminimalkan laba kena pajak. Salah satu faktor yang dapat mempengaruhi agresivitas pajak adalah karakter dan ukuran eksekutif. Tujuan dari penelitian ini adalah untuk menganalisis apakah hubungan politik dan sejauh mana tata kelola mempengaruhi agresivitas pajak. Dalam penelitian ini, variabel dependen menggunakan tarif pajak efektif (ETR) untuk mengukur. Penelitian ini diuji dengan menggunakan metode kuantitatif dengan menggunakan 906 sampel data dari 204 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama lima tahun berturut-turut dari tahun 2017 sampai dengan tahun 2021. Metode analisis yang digunakan adalah analisis regresi panel dan menggunakan aplikasi Eviews10 dan SPSS v25.0 untuk memproses data. Penulis menemukan bahwa auditor eksternal memiliki pengaruh yang signifikan terhad
ap agresivitas pajak. Sedangkan koneksi politik, independensi dewan, investor institusi dan ukura4idasi penelitian tentang agresivitas pajak sehingga dapat mendukung proses regulasi dengan memberikan informasi penting untuk memastikan tidak ada celah dalam agresivitas pajak perusahaan.
Keywords
References
Alexander, N., & Christina, S. (2017). The Effect of Corporate Governance, Ownership and Tax Aggressiveness on Earnings Management. Acc. Fin. Review, 2(4), 40–45. www.gatrenterprise.com/GATRJournals/index.html Alkurdi, A., & Mardini, G. H. (2020). The impact of ownership structure and the board of directors’ composition on tax avoidance strategies: empirical evidence from Jordan. Journal of Financial Reporting and Accounting, 18(4), 795–812. https://doi.org/10.1108/JFRA-01-2020-0001 Ambarsari, D., Pratomo, D., & Kurnia. (2019). PENGARUH UKURAN DEWAN KOMISARIS, GENDER DIVERSITY PADA DEWAN, DAN KUALITAS AUDITOR EKSTERNAL TERHADAP AGRESIVITAS PAJAK. Kompartemen: Jurnal Ilmiah Akuntansi, XVII(2), 142–157. http://jurnalnasional.ump.ac.id/index.php/kompartemen/ Anggraeni, D. P. W., & Kurnianto, S. (2020). The effect of board of directors’ diversity and overconfidence on tax avoidance. Jurnal Ilmiah Mahasiswa FEB, 13(8). http://jimfeb.ub.ac.id/index.php/jimfeb/article/view/4686 Arianandini, P. W., & Ramantha, I. W. (2018). Pengaruh Profitabilitas, Leverage, dan Kepemilikan Institusional Pada Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 22(3), 2088–2116. https://doi.org/10.24843/eja.2018.v22.i03.p17 Az’ari, N. A., & Lastiati, A. (2022). Pengaruh Kepemilikan Dengan Koneksi Politik Terhadap Perilaku Penghindaran Pajak. KRISNA: Kumpulan Riset Akuntansi, 14(1), 17–25. https://doi.org/10.22225/kr.14.1.2022.17-25 Ba’aba, S., & Bashiru, M. (2019). The Impact of Corporate Governance Attributes on Tax Planning of listed Manufacturing Companies: A Comparative Study between Nigeria and Malaysia. Review of Politics and Public Policy in Emerging Economies, 1(2). https://doi.org/10.26710/rope.v1i2.1173 Boussaidi, A., & Hamed-Sidhom, M. (2020). Board’s characteristics, ownership’s nature and corporate tax aggressiveness: new evidence from the Tunisian context. EuroMed Journal of Business. https://doi.org/10.1108/EMJB-04-2020-0030 Chasbiandani, T., Triastuti, & Ambarwati, S. (2019). Pengaruh Corporation Risk dan Good Corporate Governance terhadap Tax Avoidance dengan Kepemilikan Institusional sebagai Variable Pemoderasi. Kompartemen: Jurnal Ilmiah Akuntansi, XVII(2), 115–129. https://doi.org/10.30595/kompartemen.v17i2.4451 Chytis, E., Tasios, S., & Filos, I. (2020). The effect of corporate governance mechanisms on tax planning during financial crisis: an empirical study of companies listed on the Athens stock exchange. International Journal of Disclosure and Governance. https://doi.org/10.1057/s41310-020-00072-3 Chytis, E., Tasios, S., & Gerantonis, N. (2018). Tax avoidance and corporate governance attributes: Evidence from listed companies in Greece. 15th International Conference on Enterprise, Systems, Accounting, Logistics and Management (15th ICESALM 2018). https://www.researchgate.net/publication/326128323 Damayanti, V. N., & Wulandari, S. (2021). THE EFFECT OF LEVERAGE, INSTITUTIONAL OWNERSHIP, AND BUSINESS STRATEGY ON TAX AVOIDANCE (CASE OF LISTED MANUFACTURING COMPANIES IN THE CONSUMPTION GOODS INDUSTRY PERIOD 2014-2019). Accountability, 10(1), 16–26. https://doi.org/10.32400/ja.33956.10.1.2021.16-26 Doho, S. Z., & Santoso, E. B. (2020). Pengaruh Karakteristik Ceo, Komisaris Independen, Dan Kualitas Audit Terhadap Penghindaran Pajak. Media Akuntansi Dan Perpajakan Indonesia, 1(2). https://doi.org/10.37715/mapi.v1i2.1408 Eragbhe, E., & Obehi Igbinoba, O. (2021). Corporate Governance and Corporate Tax Aggressiveness: A Comparative Analysis. Journal of Social and Administrative Sciences Studies, 5(1), 12–31. www.wdujournals.comwww.wdujournals.com Eskandar, H., & Ebrahimi, P. (2020). Tax Avoidance and Institutional Ownership: Active vs. Passive Ownership. International Journal of Finance and Managerial Accounting, 5(17). Fadillah, A. N., & Lingga, I. S. (2021). Pengaruh Transfer Pricing, Koneksi Politik dan Likuiditas Terhadap Agresivitas Pajak (Survey Terhadap Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2016-2019). Jurnal Akuntansi, 13(2), 332–343. https://doi.org/10.28932/jam.v13i2.4012 Fajri, A. (2019). Pengaruh Koneksi Politik Terhadap Penghindaran Pajak (Studi Kasus Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia 2016-2018). Jurnal Ilmiah Mahasiswa FEB, 1–18. https://repository.maranatha.edu/26999/ Juliawaty, R., & Astuti, C. D. (2019). Tata Kelola, Kompensasi Ceo, Karakteristik Ceo, Accounting Irregularities Dan Tax Aggressiveness. Jurnal Akuntansi Trisakti, 6(2), 285–300. https://doi.org/10.25105/jat.v6i2.5451 Krisna, A. M. (2019). Pengaruh Kepemilikan Institusional dan Kepemilikan Manajerial pada Tax Avoidance dengan Kualitas Audit sebagai Variabel Pemoderasi. Jurnal Ekonomi, Bisnis Dan Akuntansi, 18(2), 82–91. Kubick, T. R., & Lockhart, G. B. (2016). Corporate tax aggressiveness and the maturity structure of debt. Advances in Accounting, 8. https://doi.org/10.1016/j.adiac.2016.10.001 Kurniawati, S. (2020). Analysis of Influence of Managerial Skills, Company Diversification Policy, Audit Committee, and External Audit and Their Impact on the Financial Reporting Aggressiveness (Study in Public Listed Manufacturing Companies). East African Scholars Journal of Economics, Business and Management, 3(11), 21–38. https://doi.org/10.36349/easjebm.2020.v03i11.002 Manon, D., Anne, F., & Suzanne, L. (2020). Audit committee characteristics and tax aggressiveness. Managerial Auditing Journal, 35(2), 272–293. https://doi.org/10.1108/MAJ-12-2018-2109 Mohanadas, N. D., Abdullah Salim, A. S., & Pheng, L. K. (2019). CSR and tax aggressiveness of Malaysian listed companies: evidence from an emerging economy. Social Responsibility Journal. https://doi.org/10.1108/SRJ-01-2019-0021 Nejad, A. E., & Hoseinzade, S. (2019). Pengaruh Koneksi Politik dan Capital Intensity Terhadap Agresivitas Pajak Poppy. Jurnal Aset, 11(1), 41–54. https://doi.org/10.1016/j.gfj.2021.100667 Ogbeide, S. O., & Obaretin, O. (2018). Corporate Governance Mechanisms and Tax Aggressiveness of Listed Firms in Nigeria. Amity Journal of Corporate Governance, 3(1), 1–12. Onyali, Chidiebele, I., Okafor, & Tochukwu, G. (2018). Effect of Corporate Governance Mechanisms on Tax Aggressiveness of Quoted Manufacturing Firms on the Nigerian Stock Exchange. Asian Journal of Economics, Business and Accounting, 8(1), 1–20. https://doi.org/10.9734/ajeba/2018/38594 Prahadian, P. S., Mohamad, A., & Luk, F. L. (2018). The Effect of Corporate Governance Mechanism on Tax Aggressiveness With Earnings Management as Intervening Variable. Journal of Accounting Finance and Auditing Studies (JAFAS), 4(4), 11–26. https://doi.org/10.32602/jafas.2018.002 Ramdhani, D., Hasanah, D. N., Pujangga, A. M., & Ahdiat, D. (2022). Pengaruh Corporate Social Responsibility, Leverage, Inventory Intensity, dan Koneksi Politik Terhadap Agresivitas Pajak Pada Perusahaan Sektor Property dan Real Estate di Bursa Efek Indonesia. STATERA: Jurnal Akuntansi Dan Keuangan, 4(1), 1–16. https://doi.org/10.33510/statera.2022.4.1.1-16 Riswandari, E., & Bagaskara, K. (2020). Agresivitas Pajak Yang Dipengaruhi Oleh Kompensasi Eksekutif, Koneksi Politik, Pertumbuhan Penjualan, Leverage Dan Profitabilitas. Jurnal Akuntansi, 10(3), 261–274. https://doi.org/10.33369/j.akuntansi.10.3.261-274 Sadjiarto, A., Florencia, F., & Nevanda, O. (2019). Effects of Political Connections and Corporate Governance on Tax Aggressiveness in Indonesian Service and Banking Sectors. Journal of Economics and Business, 2(1), 190–204. https://doi.org/10.31014/aior.1992.02.01.79 Salhi, B., Al Jabr, J., & Jarboui, A. (2020). A comparison of corporate governance and tax avoidance of UK and Japanese firms. Comparative Economic Research, 23(3). https://doi.org/10.18778/1508-2008.23.23 Satiti, A. D. R., Syafik, M., & Widarjo, W. (2021). Koneksi Politik Dan Agresivitas Pajak: Peran Diversitas Gender Sebagai Variabel Moderasi. Media Riset Akuntansi, Auditing & Informasi, 21(2), 273–292. Satriawaty, M., & Rivia, D. W. (2020). PENGARUH CORPORATE GOVERNANCE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK. Jurnal GeoEkonomi, 11(1). Wicaksono, A. P. N. (2017). Koneksi Politik dan Aggresivitas Pajak: Fenomena di Indonesia. Akuntabilitas: Jurnal Ilmu Akuntansi, 10(1), 167–180. https://doi.org/10.15408/akt.v10i1.5833 Yunus, H., Novita, S. C., & Yulianto. (2017). Tax Aggressiveness Seen From Company Characteristics and Corporate Social Responsibility. JAFFA Journal of Auditing, Finance, and Forensic Accounting, 5(2), 77–91. https://www.openaccess.cam.ac.uk/publishing-open-access/open-access-agreements Zoebar, M. K. Y., & Miftah, D. (2020). Pengaruh Corporate Social Responsibility, Capital Intensity Dan Kualitas Audit Terhadap Penghindaran Pajak. Jurnal Magister Akuntansi Trisakti, 7(1), 25–40. https://doi.org/10.25105/jmat.v7i1.6315
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