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All Journal Jurnal Reviu Akuntansi dan Keuangan Empathy : Jurnal Fakultas Psikologi Jurnal Manajemen Teori dan Terapan Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Kajian Akuntansi Jurnal Pendidikan Kimia (JPKim) Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi
Santi Novita
Departemen Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Airlangga
Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Journal : Owner : Riset dan Jurnal Akuntansi

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Penghindaran Pajak: Pengaruh Koneksi Politik dan Kepemilikan Institusional Breverdy Putrananda Manihuruk; Santi Novita
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1285

Abstract

This study aims to test the effect of institutional ownership and political connection on tax avoidance. This study comprises 836 observations of firms in the non-financial industries from 2015-2018 listed on the Indonesia Stock Exchange. Multiple linear regression analysis with STATA 14 software is used. The result shows that political connections can be a tool to reduce tax avoidance, while institutional ownership effect tax avoidance only in the non-mining industry. The mining industry need wider pressure to mitigate the non-compliance on tax. The research may provide a deep insight the role of political connection especially for fiscal authority. It is a strengthen factor in the relation of the ownership and tax compliance. Furthermore, the character of industry doesn’t indicate that the certain industry has a higher potential to do incompliance
Pengaruh Corporate Social Responsibility Terhadap Tax Avoidance Fandi Achmad Hidayat; Santi Novita
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1521

Abstract

This study aims to obtain empirical evidence about the effect of corporate social responsibility on tax avoidance. This study uses 114 observations or unbalanced panel data of non-financial industries listed on the Indonesia Stock Exchange for the years 2015-2019. The dependent variable in this study is tax avoidance which is measured using cash effective tax rate. The independent variable in this study is a corporate social responsibility as measured by the CSR index based on the GRI standard. This study also uses control variables consisting of company size, leverage, and return on assets. In addition, the analysis enriches with a comparison of tax avoidance among industries. Using Multiple Linear Regression and software STATA 14, the study's results indicate that corporate social responsibility has a positive effect on tax avoidance. This result support risk management theory. This research provides a sign not only for the government but also for investors to pay attention to tax avoidance practices primarily for the firms with a high rate of CSR activities.     
Co-Authors Andry Irwanto Bambang Tjahjadi Breverdy Manihuruk Breverdy Putrananda Manihuruk Fandi Achmad Hidayat Hartadinata, Okta Sindhu Heru Tjaraka Ismawati, Erlina Kurniawan, Muhammad Alif M. Sahrul Mienati Somya Lasmana Muhammad Alif Kurniawan Rery, Radjawaly Usman Rezi Setin Novian Rif'atul Fitriyah Situmorang, Bornok Susilawati, Susilawati Valerie Kristiono