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Gunasti Hudiwinarsih
STIE Perbanas Surabaya
Economics, Econometrics & Finance

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Analysis of Variables that Affect Tax Avoidance in Banking Sector Companies in Southeast Asia Iqbal Bagus Prakosa; Gunasti Hudiwinarsih
The Indonesian Accounting Review Vol. 8 No. 1 (2018): January - June 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v8i1.1535

Abstract

Tax is one of the largest revenues the state has and it is compulsory for both citizens and companies to pay to the state. The collected funds are used by the state to build state infrastructure and others. However, not all individuals or companies are willing to pay tax voluntarily. Some taxpayers even carry out tax avoidance. There are many factors that may affect tax avoidance practices, such as institutional ownership, gender diversity on board of directors, audit committee, and fi rm size. This study aims to determine the effect of institutional ownership, gender diversity on board of directors, audit committee and fi rm size on tax avoidance by using current effective tax rate approach and SPSS test tool version 22. The sample consists of 568 banking sector companies in Southeast Asia and they are listed on Orbis that publish fi nancial statements in English, gain profi t, and pay taxes in the research period. Based on the research results, it is found that institutional ownership has a signifi cant effect on tax avoidance. Likewise, audit committee and fi rm size also have a signifi cant effect on tax avoidance. However, gender diversity on board of directors has no signifi cant effect on tax avoidance.
Analysis of factors affecting tax avoidance and firm value Mayke Kristika Antony; Gunasti Hudiwinarsih
The Indonesian Accounting Review Vol. 8 No. 2 (2018): July - December 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v8i2.1538

Abstract

The aim of this study is to examine and analyze factors that influence tax avoidance and firm value. The independent variables used in this study are audit quality and profitability, while the dependent variable is firm value, and the intervening variable is tax avoidance. The sample used in this study is banking sector companies in Southeast Asia that listed in www.orbis.bvdinfo.com for the period 2014-2016. The technique of data analysis used in this study is multiple regression analysis with SPSS 22.0 For Windows Program and path analysis. The results of this study show that audit quality has no influence on tax avoidance, but profitability has influence to tax avoidance. Audit quality, profitability, and tax avoidance have influence on firm value, while tax avoidance cannot mediate the influence of audit quality and profitability on firm value. 
Co-Authors Anggita Ratnasari Iqbal Bagus Prakosa Ira Purwanti Mayke Kristika Antony Richy Sugiono Agus Budiyanto Setiawan Budi Ramadhan