Article Sidebar

Download
PDF
Statistic
Read Counter : 670 Download : 1658

Main Article Content

Abstract

Taxes is The largest contribution for every country financial forecast. The Government maximizes their effort to be able increasing taxes, in order to accomplish the needs of their people. Companies are one of the biggest expenses of country need to be able to be financed. As a result, the government's efforts can create conflicts and it is not in line with the company's goals it self. The company will try to do a tax avoidance scheme in order to reduce the amount of the tax burden, however it will trigger various problems. Agency theory that can solve those problems that arise, from company as an agent. There are factors impact on tax avoidance, it consists of institutional ownership and corporate social responsibility. Audit quality is taken as a moderating variable, in analyzing the effect between the two independent variables, either strengthens or weakness. This type of research is quantitative research that uses the company's annual report as sources data. The sample in this study amounted to 43 mining companies listed on the Indonesia Stock Exchange in 2017-2019 and were selected based on purposive sampling technique. The results of data testing show that institutional ownership has no significant positive effect on tax avoidance, while corporate social responsibility has a significant positive effect on tax avoidance. Audit quality is showed to be able to weaken the influence of institutional ownership on tax avoidance and strengthen the influence of corporate social responsibility on tax avoidance.

Keywords

Corporate Governance CSR Disclosure Audit Quality Tax Avoidance

Article Details

Creative Commons License

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

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

How to Cite
Mashuri, A. A. S. (2023). Determinants of Tax Avoidance and Audit Quality as a Moderating Variable. Ilomata International Journal of Tax and Accounting, 4(1), 117-127. https://doi.org/10.52728/ijtc.v4i1.661

References

  1. Abdelfattaha, T., & Aboud, A. (2020). Tax Avoidance, Corporate Governance, and Corporate Social responsibility : The Case of The Egyptian Capital Market. Journal of International Accounting, Auditing, and Taxation.
  2. Apriliyana, N., & Suryarini, T. (2018). The Effect of Corporate Governance and The Quality of CSR to Tax Avoidation. Accounting Analysis Journal, 7(3), 159–167.
  3. Charisma, R. B., & Dwimulyani, S. (2019). Pengaruh Struktur Kepemilikan Terhadap Tindakan Penghindaran Pajak dengan Kualitas Audit sebagai Variabel Moderating.
  4. Dewanti, I. G., & Sujana, I. K. (2019). Pengaruh Ukuran Perusahaan, Corporate Social Responsibility, Profitabilitas dan Leverage Pada Tax Avoidance. E-Jurnal Akuntansi, 28(1), 377–406.
  5. Diantari, P. R., & Ulupui, I. G. (2016). Pengaruh Komite Audit, Proporsi Komisaris Independen, dan Proporsi Kepemilikan Institusional Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 16(1), 702–732.
  6. Fionasari, D., Putri, A. A., & Sanjaya, P. (2020). Analisis Faktor-Faktor yang Mempengaruhi Penghindaran Pajak Pada Perusahaan Pertambangan di Bursa Efek Indonesia (BEI) Tahun 2016-2018. Jurnal IAKP, 1(1).
  7. Fitri, A. W., Hapsarai, D. P., & Haryadi, E. (2019). Pengaruh Leverage, Komisaris Independen, dan Corporate Social Responsibility Terhadap Penghindaran Pajak. Juma UNSERA.
  8. Gaaya, S., Lakhal, N., & Lakhal, F. (2017). Does Family Ownership Reduce Corporate Tax Avoidance? The Moderating Effect of Audit Quality. Managerial Auditing Journal.
  9. Hege, U., Hutson, E., & Laing, E. (2021). Mandatory governance reform and corporate risk management. Journal of Corporate Finance, 68. https://doi.org/10.1016/j.jcorpfin.2021.101935
  10. Hidayati, N., & Fidiana. (2017). Pengaruh Corporate Social Responsibility dan Corporate Governance Terhadap Penghindaran Pajak. Jurnal Ilmu Dan Riset Akuntansi, 6(3), 1052–1070.
  11. Hossain, M. Z., Enam, F., & Hasan, M. R. (2107). The Role of Corporate Governance amd Corporate Social Responsibility Practices in Organizational Excellence : The Case of Grameen Bank. Open Journal of Business and Management, 5(1), 119–130.
  12. Jamei, R. (2017). Tax Avoidance and Corporate Governance Mechanisms : Evidence from Tehran Stock Exchange. International Journal of Economics and Financial Issues, 7(4), 638–644.
  13. Jitmaneeroj, B. (2018). A Latent Variable Analysis of Corporate Social Responsibility and Firm Value. Managerial Finance, 44(6).
  14. Krisna, A. M. (2019). Pengaruh Kepemilikan Institusional dan Kepemilikan Manajerial pada Tax Avoidance dengan Kualitas Audit sebagai Variabel Pemoderasi. Wacana Ekonomi (Jurnal Ekonomi, Bisnis dan Akuntansi, 18(2), 82–91.
  15. Maharani, F. S., & Baroroh, N. (2020). The Effect of Leverage, Executive Characters, and Institutional Ownership to Tax Avoidance with Political Connection as Moderation. Accounting Analysis Journal, 8(2), 81–87.
  16. Mangoting, Y., Charysta, V., Martina, D., & Fransiska, S. (2019). Transparency as Anticipation of Tax Avoidance Behavior Through Corporate Social Responsibility. Jurnal Dinamika Akuntansi, 11(1), 15–25.
  17. Mashuri, A. A., & Ermaya, H. N. (2019). The Effect of Tax Aggressiveness and Media Exposure on Corporate Social Responsibility Disclosure with Profitability as Moderated Variables. Advances in Economics, Business, and Management Research, 124.
  18. Mulyani, S., Wijayanti, A., & Masitoh, E. (2018). Pengaruh Corporate Governance Terhadap Tax Avoidance (Perusahaan Pertambangan yang Terdaftar di BEI. Jurnal Riset Akuntansi dan Bisnis Airlangga (JRABA, 3(1), 322–340.
  19. Rahmawati, A., Endang, M. G., & Agusti, R. R. (2016). Pengaruh Pengungkapan Corporate Social Responsibility dan Corporate Governance Terhadap Tax Avoidance. Jurnal Perpajakan (JEJAK, 10(1).
  20. Rahmi, N., Selvi, S., & Purwaningtyas, A. S. (2022). Pentahelix Collaboration in Improving Taxpayer Compliance. Ilomata International Journal of Tax and Accounting, 3(4), 351–358. https://doi.org/10.52728/ijtc.v3i4.562
  21. Rombebunga, M., & Pesudo, D. A. (2019). Tata Kelola Perusahaan dan Penghindaran Pajak. Perspektif Akuntansi, 2(3), 237–255.
  22. Said, R., Joseph, C., & Zahirah, N. (2017). Corporate Governance and Corporate Social Responsibility (CSR) Disclosure : The Moderating Role of Cultural Values. Modern Organizational Governance, 12, 189–206.
  23. Salsabila, A. H., Arieftiara, D., & Widiastuti, N. P. (2021). Intensitas Penghindaran Pajak Pada Perusahaan: Dampak Corporate Social Responsibility dan Pengaruh Corporate Governance. Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik, 16(1), 65–84.
  24. Sandy, S., & Lukviarman, N. (2015). Pengaruh Corporate Governance Terhadap Tax Avoidance : Studi Emipiris Pada Perusahaan Manufaktur. Jurnal Akuntansi Dan Auditing (JAAI, 19(2), 85–95.
  25. Solihah, M., Murdijaningsih, T., & Danuta, K. S. (2020). Tax Avoidance of Mining Companies from The Return on Assets, Institutional Ownership, and Audit Committee Perspectives. Journal of Business and Management Review, 1(2), 76–89.
  26. Sugiyono. (2020). Metode Penelitian Kuantitatif. Kualitatif dan R&D. Alfabeta.
  27. Sugiyono, P. D. (2017). Metode penelitian bisnis: pendekatan kuantitatif, kualitatif, kombinasi, dan R&D. In Penerbit CV (p. 225). Bandung.
  28. Sunarto, W., B., & Oktaviani, R. M. (2021). The Effect of Corporate Governance on Tax Avoidance: The Role of Profitability as a Mediating Variable. Journal of Asian Finance, Economics, and Business, 8(3), 217–227.
  29. Widuri, R., Wijaya, W., Effendi, J., & Cikita, E. (2019). The Effect of Good Corporate Governance on Tax Avoidance of Listed Companies in Indonesia Stock Exchange in 2015-2017. Journal of Economics and Business, 2(1), 120–126.
  30. Wiguna, I. P., & Jati, I. K. (2017). Pengaruh Corporate Social Responsibility, Preferensi Risiko Eksekutif, dan Capital Intensity Pada Penghindaran Pajak. E-Jurnal Akuntansi Universitas Udayana, 21(1), 418–446.
  31. Yulistiani, N., Widiastuti, N. P., & Masripah. (2019). Determinan Tax Avoidance pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2016-2018.