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All Journal JURNAL AKUNTANSI DAN MANAJEMEN MADANI (JAMM) Jurnal Manajemen dan Penelitian Akuntansi (JUMPA)
Lestari, Sabrina Deby
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Humanities Economics, Econometrics & Finance Social Sciences

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PENGARUH MEKANISME TATA KELOLA PERUSAHAAN TERHADAP PENGHINDARAN PAJAK DENGAN RASIO CAKUPAN PEMERIKSAAN PAJAK SEBAGAI VARIABEL MODERASI Boli, Hubertus Ade Resha Raditya; Lestari, Sabrina Deby
JURNAL AKUNTANSI DAN MANAJEMEN MADANI Vol 11 No 1 (2025): Jurnal Akuntansi Manajemen Madani
Publisher : STIE Madani Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51882/jamm.v11i1.118

Abstract

This study examines the impact of Good Corporate Governance (GCG) on Tax Avoidance, with the Tax Audit Coverage Ratio as a moderating variable. GCG is measured using three proxies: Managerial Ownership, Independent Commissioners, and Audit Committee. This quantitative research utilizes secondary data from 42 publicly listed companies on the Indonesia Stock Exchange (2019–2023). The study employs purposive sampling and multiple linear regression analysis using SPSS. Findings reveal that Managerial Ownership reduces Tax Avoidance, Independent Commissioners have no significant effect, and Audit Committee increases Tax Avoidance. Additionally, the Tax Audit Coverage Ratio strengthens the negative influence of Managerial Ownership on Tax Avoidance. However, it does not moderate the relationship between Independent Commissioners or Audit Committee and Tax Avoidance.
The Interplay of Good Corporate Governance Mechanisms on Tax Avoidance with Tax Audit Coverage Ratio as A Moderator Boli, Hubertus Ade Resha Raditya; Lestari, Sabrina Deby
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 16 No 2 (2023): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v16i2.286

Abstract

This study examines the impact of Good Corporate Governance (GCG) on Tax Avoidance, with the Tax Audit Coverage Ratio as a moderating variable. GCG is measured using three proxies: Managerial Ownership, Independent Commissioners, and Audit Committee. This quantitative research utilizes secondary data from 42 publicly listed companies on the Indonesia Stock Exchange (2019–2023). The study employs purposive sampling and multiple linear regression analysis using SPSS. Findings reveal that Managerial Ownership reduces Tax Avoidance, Independent Commissioners and Audit Committee have no significant effect on Tax Avoidance. Additionally, the Tax Audit Coverage Ratio strengthens the negative influence of Managerial Ownership on Tax Avoidance. However, it does not moderate the relationship between Independent Commissioners or Audit Committee and Tax Avoidance
Co-Authors Boli, Hubertus Ade Resha Raditya