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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA)
Floretta Angeline
Universitas Bunda Mulia
Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Kinerja Keuangan dan Tata Kelola Perusahaan terhadap Penghindaran Pajak Vianty Adella Santo; , Martha Angelina Manalu; Floretta Angeline
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2652

Abstract

This study aims to analyze the effect of financial performance and corporate governance on tax avoidance, focusing on the relationship between agency theory and corporate tax decisions. Financial performance is measured through Return on Assets (ROA) and Debt to Equity Ratio (DER), while corporate governance is assessed based on board remuneration. The data used in this research consists of information from the financial statements of companies listed on the Indonesia Stock Exchange over a specific period. The results indicate that both ROA and DER do not have a significant effect on tax avoidance. This suggests that financial performance is not always a driving factor in tax avoidance decisions. In contrast, corporate governance has a notable impact on tax avoidance, indicating that companies with good governance practices tend to be more transparent in their financial reporting and avoid risky tax evasion actions. These findings align with agency theory, which posits that conflicts between managers and shareholders can influence corporate decisions. Good governance practices can mitigate such conflicts and promote more ethical behavior in taxation. This research provides important insights for stakeholders to enhance corporate governance in order to minimize tax avoidance and support better tax compliance.
Pengungkapan CSR atas Pengukuran SDGs Terhadap Tax Planning Pada Perusahaan Sektor Energi di Indonesia Floretta Angeline; Temy Setiawan; Danu Pradipta Putra; Ari Purwanti
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 6 No. 2 (2026): Article Research Juli 2026
Publisher : Yayasan Cita Cendikiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v6i2.8978

Abstract

Corporate social responsibility dan kualitas audit merupakan faktor yang diduga memengaruhi praktik tax planning perusahaan. Selain itu, nilai perusahaan dalam penelitian ini berperan sebagai variabel mediasi yang menghubungkan pengaruh CSR dan kualitas audit terhadap tax planning. Penelitian ini menggunakan perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2022-2024 sebagai objek penelitian. Pemilihan sampel dilakukan menggunakan metode purposive sampling berdasarkan kriteria yang telah ditetapkan, sehingga diperoleh 22 perusahaan yang memenuhi kriteria penelitian. Analisis data dilakukan dengan bantuan program SPSS Versi 27 melalui pengujian hipotesis dan uji sobel. Hasil penelitian ini menunjukkan bahwa CSR tidak berpengaruh terhadap nilai perusahaan, sedangkan kualitas audit berpengaruh positif terhadap nilai perusahaan. Selanjutnya, nilai perusahaan tidak berpengaruh terhadap tax planning. CSR berpengaruh negatif terhadap tax planning dan kualitas audit berpengaruh positif terhadap tax planning. Selain itu, nilai perusahaan tidak mampu memediasi pengaruh CSR maupun kualitas audit terhadap tax planning. Penelitian ini memberikan implikasi bagi perusahaan dan pemangku kepentingan dalam memahami faktor-faktor yang memengaruhi praktik tax planning serta peran nilai perusahaan dalam hubungan tersebut.
Co-Authors , Martha Angelina Manalu Ari Purwanti Danu Pradipta Putra Temy Setiawan, Temy Vianty Adella Santo