Kepemilikan Saham Asing, Dewan Komisaris Asing dan Direksi Asing Terhadap Penghindaran Pajak di Indonesia

Siti Maisaroh
Doddy Setiawan

Jurnal Akuntansi dan Bisnis
Vol 21, No 1 (2021)

This study aims at examining the effect of foreign interest on tax avoidance in Indonesia. Sample of the study consists of non-financial listed firm in Indonesia Stock Exchange during 2017-2019. There are 911 firm-year observation for the study. Independent variable of the study is foreign interest that consists of foreign ownership, foreign board of commissioner and foreign board of directors towards tax avoidance in Indonesia. Dependent variable is tax avoidance conducted by non-financial firms. The result of the study shows that that foreign ownership and foreign commissioners have a negative effect on tax avoidance. Therefore, the higher foreign ownership in the ownership structure provides negative impact on the tax avoidance. Foreign ownership push management to minimize tax avoidance. Further, foreign commissioner also negatively affects tax avoidance. Meanwhile, foreign directors have no effect on tax avoidance in Indonesia. It can be concluded that the foreign parties have significant effect on the tax avoidance, specifically foreign ownership and foreign commissioners. The higher the foreign share ownership and the number of foreign commissioners on the board of commissioners, the lower the tax avoidance practice in Indonesia. Penelitian ini memiliki tujuan untuk memberikan bukti empiris tentang dampak keberadaan pihak asing terhadap penghindaran pajak di Indonesia. Sampel penelitian ini adalah perusahaan non-keuangan di Bursa Efek Indonesia periode 2017 hingga 2019. Jumlah sampel penelitian sebanyak 911 perusahaan-tahun. Variabel independen penelitian ini adalah keberadaan asing yang diwakili dengan kepemilikan saham asing, komisaris asing dan direktur asing di perusahaan tersebut, sedangkan variabel dependen adalah penghindaran pajak. Hasil penelitian menunjukkan kepemilikan saham asing dan komisaris asing berpengaruh negatif terhadap penghindaran pajak. Hal ini menunjukkan keberadaan pihak asing di jajaran pemegang saham memberikan tekanan kepada manajemen untuk mengurangi penghindaran pajak. Selanjutnya, komisaris yang merupakan warga negara asing juga memberikan dampak negatif terhadap penghindaran pajak. Direksi asing tidak memberikan dampak signifikan terhadap penghindaran pajak. Hasil penelitian ini menunjukkan keberadaan pihak asing, terutama kepemilikan saham dan proporsi di dewan komisaris, memberikan dampak negatif terhadap praktik penghindaran pajak.