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All Journal Jurnal Online Mahasiswa (JOM) Bidang Perikanan dan Ilmu Kelautan GEMA EKONOMI Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Journal of Accounting Inquiry
Andriani, Novia
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Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : Journal of Accounting Inquiry

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Corporate Governance Mechanisms, Profitability, Company Size and Tax Avoidance : (Empirical Studies on Manufacturing Companies in Indonesia and Malaysia from 2015-2018) Andriani, Novia; Haryono, Slamet
Journal of Accounting Inquiry Vol. 1 No. 2 (2022)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2022.1.2.093-111

Abstract

Purpose: This research examines the impact of corporate governance mechanisms, profitability, and company size on tax avoidance. Methodology: This research uses multiple regression analysis and an independent sample t-test. Based on a sample of 380 firm-year observations from 95 manufacturing companies listed on the List of Sharia-Compliant Securities in Indonesia and Malaysia in 2015-2018. Findings: The results of this research concludes that independent of the boards, audit committees, audit quality, institutional ownership and managerial compensation had negative influences on tax avoidance. Profitability and company size had positive influences on tax avoidance. This research also finds differences in the level of tax avoidance in Indonesia and Malaysia. Novelty: This study uses manufacturing companies in Indonesia and Malaysia from 2015-2018
Co-Authors Adriman, Adriman Eni Sumiarsih Kusumawati Dwiningsih Novizar Nazir Rina Yenrina Slamet Haryono Utomo, Riyanto