CAN OWNERSHIP STRUCTURE AND AUDIT QUALITY COLLABORATE TO REDUCE CORPORATE TAX AGGRESSIVENESS?
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Sep 26, 2024
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Abstract
The escalation in instances of Corporate Tax Aggressiveness has emerged as a notable apprehension for governmental entities and stakeholders in the corporate realm. The present investigation delves into the repercussions of managerial ownership, institutional ownership, Public Accounting Firm (KAP) magnitude, and audit duration on corporate tax aggressiveness. The examination encompasses a cohort of 51 organizations operating in the real estate, property, healthcare, transportation, and industrial domains, which are publicly listed on the Indonesia Stock Exchange (IDX) spanning from 2019 to 2023. This study relies on secondary data extracted from annual financial statements and adopts a non-probability sampling technique. The outcomes of the statistical analysis manifest that both managerial and institutional ownership do not wield a substantial influence on corporate tax aggressiveness, and the size of KAP demonstrates negligible impact. Nevertheless, the audit tenure exhibits a markedly adverse effect, signifying that an elongated association with the auditor diminishes corporate tax aggressiveness. This research offers invaluable insights into the determinants of corporate tax aggressiveness in Indonesia and contributes to the body of knowledge by scrutinizing sectors that have received scant attention. Prospective research endeavors could delve into exploring additional variables that might impinge on corporate tax aggressiveness.
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MUFIDATURROHMAH, Nur; ROCHAYATUN, Sulis.
CAN OWNERSHIP STRUCTURE AND AUDIT QUALITY COLLABORATE TO REDUCE CORPORATE TAX AGGRESSIVENESS?.
Proceedings of the International Conference of Islamic Economics and Business (ICONIES), [S.l.], v. 10, n. 1, p. 605-616, sep. 2024.
ISSN 2541-3333.
Available at: <http://conferences.uin-malang.ac.id/index.php/iconies/article/view/2835>. Date accessed: 22 dec. 2024.
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This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
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Azzahra Suhartonoputri, I., & Mahmudi. (2022). Pengaruh Struktur Kepemilikan Terhadap Agresivitas Pajak. NCAF : Proceeding of National Conference on Accounting & Finance, 4, 346–355. https://doi.org/10.20885/ncaf.vol4.art43
Baudot, L., Johnson, J. A., Roberts, A., & Roberts, R. W. (2020). Is Corporate Tax Aggressiveness a Reputation Threat? Corporate Accountability, Corporate Social Responsibility, and Corporate Tax Behavior. Journal of Business Ethics, 163(2), 197–215. https://doi.org/10.1007/s10551-019-04227-3
Cabello, O. G., Gaio, L. E., & Watrin, C. (2019). Tax avoidance in management-owned firms: evidence from Brazil. International Journal of Managerial Finance, 15(4), 580–592. https://doi.org/10.1108/IJMF-04-2018-0117
Callahan, C. M., Plečnik, J. M., & Ryou, J. (2023). Do competitive markets encourage tax aggressiveness? Advances in Accounting. https://doi.org/10.1016/j.adiac.2023.100702
Chen, K.-P., & Chu, C. Y. C. (2005). Internal Control vs External Manipulation: A Model of Corporate Income Tax Evasion. SSRN Electronic Journal, 36(1), 151–164. https://doi.org/10.2139/ssrn.353860
Damayanti, F., & Susanto, T. (2016). Pengaruh Komite Audit, Kualitas Audit, Kepemilikan Institusional, Risiko Perusahaan Dan Return on Assets Terhadap Tax Avoidance. Esensi, 5(2), 187–206. https://doi.org/10.15408/ess.v5i2.2341
Desai, M. A., & Dharmapala, D. (2006). Corporate tax avoidance and high-powered incentives. Journal of Financial Economics, 79(1), 145–179. https://doi.org/10.1016/j.jfineco.2005.02.002
Erlina, M. (2021). Pengaruh Likuiditas, Profitabilitas, Ukuran Perusahaan, Komisaris Independen Terhadap Agresivitas Pajak Dan Pengungkapan Csr Sebagai Moderasi. Jurnal Administrasi Bisnis, 17(1), 24–39. https://doi.org/10.26593/jab.v17i1.4523.24-39
Frank, M. M., Lynch, L. J., & Rego, S. O. (2005). Does Aggressive Financial Reporting Accompany Aggressive Tax Reporting (and Vice Versa)? SSRN Electronic Journal, July, 1–23. https://doi.org/10.2139/ssrn.647604
Fuadah, L. L., & Kalsum, U. (2021). The Impact of Corporate Social Responsibility on Firm Value: The Role of Tax Aggressiveness in Indonesia. Journal of Asian Finance, Economics and Business, 8(3), 209–216. https://doi.org/10.13106/jafeb.2021.vol8.no3.0209
Hadaming, S. F., & Apollo Daito. (2023). Leverage, Company Size, and Audit Quality Effect on Tax Avoidance in Manufacturing Companies Listed on the Indonesia Stock Exchange and Malaysia Exchange for the 2015-2019 Period. Journal of Accounting and Finance Management, 3(6), 274–284. https://doi.org/10.38035/jafm.v3i6.167
Hair, J. F., Hult, G. T. M., Ringle, C. M., Sarstedt, M., Danks, N. P., & Ray, S. (2021). An Introduction to Structural Equation Modeling (hal. 1–29). https://doi.org/10.1007/978-3-030-80519-7_1
Handayati, P., Tham, Y. H., Yuningsih, Y., Rochayatun, S., & Meldona. (2022). Audit quality, corporate governance, firm characteristics and CSR disclosures—Evidence from Indonesia. Journal of Corporate Accounting & Finance, 33(3), 65–78. https://doi.org/10.1002/jcaf.22548
Harsana, E., & Susanty, M. (2023). Pengaruh Kepemilikan Saham dan Faktor – Faktor Lain terhadap Agresivitas Pajak. E-Jurnal Akuntansi TSM, 3(1), 61–72. https://doi.org/10.34208/ejatsm.v3i1.1869
HASBI, Z. N., & Fitriyanto, N. (2021). Pengaruh Kualitas Audit Dan Komite Audit Terhadap Perilaku Penghindaran Pajak (Tax Avoidance). MAKSIMUM, 11(1), 58. https://doi.org/10.26714/mki.11.1.2021.58-66
Husen, A. A., & Waluyo, W. (2022). Pengaruh manajemen laba, CSR, dan Leverage Aggressiveness dengan asimetri informasi sebagai variabel moderasi. Owner, 6(4), 3474–3488. https://doi.org/10.33395/owner.v6i4.1187
Irfansyah, N., Bawono, I. R., & Suparlinah, I. (2020). Tax Aggressiveness Affected by Corporate Social Responsiblity, Earnings Management, and Audit Quality. Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi, 12(2), 196–214. https://doi.org/10.24905/permana.v12i2.109
Jensen, M., & Meckling, W. (2009). Theory of the firm: managerial behavior, agency costs, and ownership structure. In The Economic Nature of the Firm (hal. 283–303). Cambridge University Press. https://doi.org/10.1017/CBO9780511817410.023
K
ementerian Keuangan Republik Indonesia. (2023). Kinerja APBN 2023: Ahead the Curve. https://djpb.kemenkeu.go.id/kppn/sumbawabesar/id/data-publikasi/berita-terbaru/2956-kinerja-apbn-2023-ahead-the-curve.html
Krupa, T. J. (2024). Do Enterprise Risk Assessments Affect Tax Aggressiveness? Evidence from U.S. ORSA Regulation. Accounting Review, 99(2), 307–339. https://doi.org/10.2308/TAR-2022-0639
Kurnia, K., Pratomo, D., & Handoko, T. (2019). the Effect of Ceo Compensation, Independen Director and Audit Quality on Tax Aggressiveness. Accruals, 3(1), 62–72. https://doi.org/10.35310/accruals.v3i1.40
Lanis, R., & Richardson, G. (2012). Corporate social responsibility and tax aggressiveness: An empirical analysis. Journal of Accounting and Public Policy, 31(1), 86–108. https://doi.org/10.1016/j.jaccpubpol.2011.10.006
Madah Marzuki, M., & Muhammad Al-Amin, M. S. (2021). The effect of audit fees, audit quality and board ownership on tax aggressiveness: evidence from Thailand. Asian Review of Accounting, 29(5), 617–636. https://doi.org/10.1108/ARA-11-2020-0179
Minnick, K., & Noga, T. (2010). Do corporate governance characteristics influence tax management? Journal of Corporate Finance, 16(5), 703–718. https://doi.org/10.1016/j.jcorpfin.2010.08.005
OJK. (2023). Salinan Peraturan Otoritas Jasa Keuangan Republik Indonesia Nomor 9 Tahun 2023 Tentang Penggunaan Jasa Akuntan Publik Dan Kantor Akuntan Publik Dalam Kegiatan Jasa Keuangan. Otoritas Jasa Keuangan RI, Mi, 5–24. https://sikepo.ojk.go.id/SIKEPO/DatabasePeraturan/PeraturanUtuh/a709932f-e7bd-44ab-a8e1-140f91cd2d69
Pasko, O., Zhang, L., Oriekhova, A., Hordiyenko, M., & Tkal, Y. (2023). Corporate social responsibility and corporate tax aggressiveness: Evidence of mandatory vs. voluntary regulatory regimes impact. Problems and Perspectives in Management, 21(2), 682–700. https://doi.org/10.21511/ppm.21(2).2023.61
Pebriyanti, D. M. D. S., Firmansyah, A., Wijaya, S., & Irawan, F. (2022). the Ceo’S Foreign Experience and the Ceo’S Share Ownership: Does Tax Aggressiveness Matter? Journal of Governance and Regulation, 11(1), 8–19. https://doi.org/10.22495/jgrv11i1art1
Prameswari, S., & Budyastuti, T. (2023). Pengaruh Corporate Social Responsibility, Kualitas Audit, Dan Capital Intensity Terhadap Agresivitas Pajak Di Masa Pandemi. Gorontalo Accounting Journal, 6(1), 47. https://doi.org/10.32662/gaj.v6i1.2667
Pranata, I. P. A. A., Adhitanaya, K., Rizaldi, M. F., Winanda, G. B. E., Lestari, N. M. I. D., & Astuti, P. D. (2021). The Effect of Corporate Social Responsibility, Firm Size, and Leverage on Tax Aggressiveness: An Empirical Evidence. Universal Journal of Accounting and Finance, 9(6), 1478–1486. https://doi.org/10.13189/ujaf.2021.090624
Pratomo, D., & Wibowo, M. R. (2024). Is It Possible for Audit Quality to Impact Tax Aggressiveness? AKRUAL: Jurnal Akuntansi, 15(2), 77–87. https://journal.unesa.ac.id/index.php/aj/article/view/26377
Priyanti, D. N., Djuwita, D., & Yusuf, A. A. (2023). Faktor Determinan Kualitas Audit pada Auditor Inspektorat Daerah Kota dan Kabupaten Cirebon. Journal of Sharia Accounting and Tax, 1(1), 1–13.
Putra, F., & Adhitya Agri Putra. (2021). Pengaruh Struktur Kepemilikan Saham, Struktur Modal dan Profitabilitas Terhadap Nilai Perusahaan. Jurnal Akuntansi Keuangan dan Bisnis, 14(1), 1–10. https://doi.org/10.35143/jakb.v14i1.4469
Qawqzeh, H. K. (2023). The effect of ownership structure on tax avoidance with audit quality as a moderating variable: evidence from the ailing economics. Journal of Financial Reporting and Accounting. https://doi.org/10.1108/JFRA-03-2023-0122
Radar Mojokerto. (2022). Manipulasi PPN, Direktur Pabrik Baja di Mojokerto Terancam Denda Rp 15 Miliar - Radar Mojokerto. https://radarmojokerto.jawapos.com/hukum-kriminal/821020646/manipulasi-ppn-direktur-pabrik-baja-di-mojokerto-terancam-denda-rp-15-miliar
Ramadani, D. C., & Hartiyah, S. (2020). Pengaruh Corporate Social Responsibility, Leverage,Likuiditas, Ukuran Perusahaan Dan Komisaris Independen Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014 Sampai 2018). Journal of Economic, Business and Engineering (JEBE), 1(2), 238–247. https://doi.org/10.32500/jebe.v1i2.1219
Rennath, B. E., & Trisnawati, E. (2023). Pengaruh Kepemilikan Institusional Dan Pengungkapan Tata Kelola Perusahaan Terhadap Agresivitas Pajak. Jurnal Paradigma Akuntansi, 5(1), 423–434. https://doi.org/10.24912/jpa.v5i1.22420
Salsabela, N., & Andriani, S. (2023). Good Corporate Governance, Corporate Social Responsibility dan Konservatisme Akuntansi: Agresivitas Pajak. EL MUHASABA: Jurnal Akuntansi (e-Journal), 14(2), 161–174. https://doi.org/10.18860/em.v14i2.20697
Slemrod, J. (2004). The Economics of Corporate Tax Selfishness. National Tax Journal, 57(4), 877–899. https://doi.org/10.17310/ntj.2004.4.06
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