The Effect of Accounting Conservatism, Capital Intensity and Independent Commissionerson Tax Avoidance, With Independent Commissioners as Moderating Variables (Empirical Study on Banking Companies on the IDX 2014-2017)
DOI:
https://doi.org/10.38035/dijefa.v2i1.798Keywords:
accounting conservatism, capital intensity, independent commissioners and tax avoidance.Abstract
This study aims to provide empirical evidence that accounting conservatism, capital intensity and Independent Commissioners have an effect on tax avoidance, as well as the existence of an independent board of commissioners as a moderating variable to interact with the relationship between accounting conservatism and capital intensity on tax avoidance. The method used is descriptive quantitative. The sample of this research is on 30 banking companies on the Indonesian Efex Exchange for 2014-2017 and the data analysis technique used is SPSS 22.The results of this study indicate that accounting conservatism, capital intensity has a significant effect on tax avoidance, and independent board of commissioners has no effect on tax avoidance. tax avoidance, and the independent board of commissioners did not moderate accounting conservatism on tax avoidance, while the independent board of commissioners was a variable that moderated capital intensity on tax avoidance.
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Poppy Ariyani Sumitha Lestari, Dudi Pratomo, Ardan Gani Asalam. 2019. The Influence of Political Connection and Capital Intensity on Tax Aggressiveness of mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2017 period. Journal of Assets (Research Accounting), 11 (1), 2019, 41-54
Copy of Financial Services Authority Regulation Number 33 / POJK.04 / 2014 concerning the Board of Directors and Board of Commissioners of Issuers or Public Companies
Savitri, Enni. 2016. Accounting Conservatism, Measurement Method, Empirical Review and the factors that influence it, Yogyakarta Pustaka Sahila, Yogyakarta
Tahar, A. & Rachman, A. K. 2014. The Influence of Internal Factors and External Factors on Taxpayer Compliance. Journal of Accounting and Investments Vo. 15, No. 1.
Wafiroh & Hapsari. 2016. 'Tax, Tunnelin Incentive, and Bonus Mechanism on Transfer Pricing Decisions'. El Muhasaba: Journal of Accounting, 6 (2), 157- 168.
Dwilopa, Dio Erlangga. 2016. The Effect of Corporate Social Responsibility, Capital Intensity, and Tax Planning on Tax Avoidance. Script
Ghozali, Imam, 2016, Multivariate Analysis Application with the IBM SPSS 23 Program, Eighth Edition, Semarang: Diponegoro University Publishing Agency.
Ghozali, Imam. (2018). Multivariate Application with SPSS 21 Update PLS Regression (7th Ed). Semarang: Diponegoro University Publishing Agency.
Hustna Dara Sarra. 2017. The Influence of Accounting Conservatism, Audit Committee and Independent Board of Commissioners on Tax Avoidance (Empirical Study of Chemical and Metal Industry in Indonesia Stock Exchange Period 2010-2014) Journal of Accountancy Faculty of Economics and Business Muhammadiyah University, Tangerang
Irwan Prasetyo and Bambang Agus Pramuka. 2018. The Influence of Managerial Ownership Institutional Ownership and the Proportion of Independent Commissioners on Tax Avoidance of Jakarta Islamic Index (JII) companies listed on the Indonesia Stock Exchange during the 2011-2014 period, Journal of Economics, Business and Accounting, Faculty of Economics and Business, Jenderal Soedirman University, Purwokerto
Mulyani. S. Darminto and M.G. Wi Endang. N.P. 2014. The Influence of Company Characteristics, Political Connections and Tax Reform on Tax Avoidance (Study on Manufacturing Companies Listed on the Stock Exchange in 2008-2012). Tax student journal. 2. 1. 93
Nicolin, O., & Sabeni, A. (2013). Effect of Corporate Governance Structure, Audit Tenure and Auditor Industry Specialization on the Integrity of Financial Statements. Diponegoro Journal of Accounting, 2 (3), 1-12.
Nila Sari, Nawang Kalbuana and Agus Jumadi. 2016. The Effect of Accounting Conservatism, Audit Quality, Company Size Against Tax Avoidance (Empirical Study on Retail Trading Companies listed on the Indonesia Stock Exchange 2011-2015) STIE Ahmad Dahlan Journal of Accounting Jakarta
Novi Sundari and Vita Aprilina. 2017. The Effect of Accounting Conservatism. Fixed Asset Intensity, Fiscal Loss Compensation and Corporate Governance against Tax Avoidance Journal of Accounting at Islamic University 45 Bekasi Vol. 8 No.1 Pages 85- 109 February 2017
Nugraha. N. Bani and Wahyu. M. 2015. The Influence of Corporate Social Responsibility, Company Size, Profitability, Leverage and Capital Intensity on Tax Aggressiveness (Empirical Study of Non-Financial Companies Listed on the Indonesia Stock Exchange 2012-2013). DIponegoro Journal Of Accounting. ISSN (Online): 2337-3806. 4. 4. 1-14
Poppy Ariyani Sumitha Lestari, Dudi Pratomo, Ardan Gani Asalam. 2019. The Influence of Political Connection and Capital Intensity on Tax Aggressiveness of mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2017 period. Journal of Assets (Research Accounting), 11 (1), 2019, 41-54
Copy of Financial Services Authority Regulation Number 33 / POJK.04 / 2014 concerning the Board of Directors and Board of Commissioners of Issuers or Public Companies
Savitri, Enni. 2016. Accounting Conservatism, Measurement Method, Empirical Review and the factors that influence it, Yogyakarta Pustaka Sahila, Yogyakarta
Tahar, A. & Rachman, A. K. 2014. The Influence of Internal Factors and External Factors on Taxpayer Compliance. Journal of Accounting and Investments Vo. 15, No. 1.
Wafiroh & Hapsari. 2016. 'Tax, Tunnelin Incentive, and Bonus Mechanism on Transfer Pricing Decisions'. El Muhasaba: Journal of Accounting, 6 (2), 157- 168.
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2021-03-29
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