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TAX AVOIDANCE IN INDONESIA: CONTEXT OF GOOD CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY
Corresponding Author(s) : Atta Putra Harjanto
Humanities & Social Sciences Reviews,
Vol. 8 No. 2 (2020): March
Abstract
Purpose of the study: The objective of the study is to analyze the impact of Corporate Governance and Corporate Social Responsibility Quality on Tax Avoidance.
Methodology: The population of this research is the audit report of the Audit Board of the Republic of Indonesia (BPK) in the Regency/City of West Indonesia with a total of 263 financial statements. Purposive sampling method is used, resulting 186 financial statements as samples. Hypotheses are tested using multiple linear regression using SPSS V.21.
Main Findings: This study population is a manufacturing company in Indonesia. Data are then analyzed by descriptive statistics and multiple linear regression. It is a quantitative study with 150 companies as the population of the study. They are all manufacturing companies listed on Indonesia Stock Exchange (IDX) from 2013 up to 2015.
Applications of this study: This study can be useful for good corporate governance dan corporasi social responsibility
Novelty/Originality of this study: Tax avoidance, good corporate governance and good social responsibility are included in this study. There are only a few studies that use these variables. This study uses a different proxy from the previous one with the aim of getting more accurate results.
Keywords
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- Alviyani, K. (2016). Pengaruh Corporate Governance, Karakter Eksekutif, Ukuran Perusahaan, dan Leverage Terhadap Penghindaran Pajak (Tax Avoidance). JOM FEKON, vol. 3, no. 1, pp. 2540–2554.
- Armstrong, C. S., Blouin, J. L., Jagolinzer, A. D., &Larcker, D. F. (2015). Corporate governance, incentives, and tax avoidance. Journal of Accounting and Economics, 60(1), 1-17. https://doi.org/10.1016 /j.jacceco.2015.02.003 DOI: https://doi.org/10.1016/j.jacceco.2015.02.003
- Azizah, N., and Kusmuriyanto. (2016). The Effect of Related Party Transaction, Leverage, Commissioners and Directors Compensation on Tax Aggressiveness.Account. Anal. J., vol. 5, no. 4, pp. 307–316.
- Buhori, I. (2016). Sri Mulyani Blak-blakan Soal Penerimaan Pajak RI Terus Merosot.
- Darmawan, I., &Sukartha, I. (2014). Pengaruh penerapan corporate governance, leverage, roa, dan ukuran perusahaan pada penghindaran pajak. E-JurnalAkuntansi, 9(1), 143-161.
- Dewi, G. A. P., & Sari, M. M. R. (2015). Pengaruhinsentifeksekutif, corporate risk dan corporate governance pada tax avoidance. E-Jurnal Akuntansi. Univ. Udayana., vol. 13, no. 1, pp. 50-67
- Dewi, N. N. K., &I. K. Jati.. (2014). Pengaruhkaraktereksekutif, karakteristikperusahaan, dandimensitatakelolaperusahaan yang baikpada tax avoidance di bursa efek Indonesia. E-Jurnal Akunt. Univ. Udayana, vol. 6, no. 2, pp. 249--260.
- Diantari, P., &Ulupui, I. (2016). PENgaruh komite audit, proporsi komisaris independen, dan proporsi kepemilikan institusional terhadap tax avoidance. E-JurnalAkuntansi, 16(1), 702-732.
- Dridi, W., &Boubaker, A. (2015). Corporate Governance and Book-Tax Differences: Tunisian Evidence. International Journal of Economics and Finance, 8(1), 171. https://doi.org/10.5539/ijef.v8n1p171 DOI: https://doi.org/10.5539/ijef.v8n1p171
- Dwiharyadi, A. (2017). Pengaruh Keahlian akuntansi dan Keuangan Komite audit dan dewan komisaris terhadap manajemen pajak.,†J. Akunt. dan Keuang. Indones., vol. 14, no. 1, pp. 75–93. https://doi.org/10.21002/jaki.2017.05 DOI: https://doi.org/10.21002/jaki.2017.05
- Fadhilah, R. (2014). Pengaruh Good Corporate Governance Terhadap Tax Avoidance ( Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI 2009-2011 ).J. Akunt., vol. 2, no. 1, pp. 1–22.
- Fahreza. (2014). Pengaruh Kompensasi Manajemen dan Reputasi Auditor Terhadap Manajemen Pajak di Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia.J. TEKUN, vol. 5, no. 1, pp. 69–86, 2014.
- Francis, B. B., X. Sun, and Q. Wu. (2013). Managerial Ability and Tax Avoidance.Work. Pap. SSRN. https://doi.org/10.2139/ssrn.2348695 DOI: https://doi.org/10.2139/ssrn.2348695
- Gaaya, S., N. Lakhal, and F. Lakhal. (2017). Does Family Ownership Reduce Corporate Tax Avoidance ? The Moderating Effect of Audit Quality.Manag. Audit. J., vol. 32, no. 7, pp. 731–744. https://doi.org/10.1108/MAJ-02-2017-1530 DOI: https://doi.org/10.1108/MAJ-02-2017-1530
- Ghozali, I., and A. Chariri. (2007).Teori Akuntansi Edisi 3. Semarang: Penerbit Universitas Diponegoro.
- Gitman, L. J. (2007).Principle of Managerial Finance Tenth Edition, Tenth Edit.
- Hanafi, U., and P. Harto. (2014). Analisis Pengaruh Kompensasi Eksekutif, Kepemilikan Saham Eksekutif, dan Preferensi Risiko Eksekutif Terhadap Penghindaran Pajak Perusahaan.Diponegoro J. Account., vol. 3, no. 1, pp. 1–11.
- Harahap, S. S. (2012).Teori Akuntansi Edisi Revisi 2011. Jakarta: PT. Raja Grafindo Persada.
- Jensen, M. H., and W. C. Meckling. (1976). Theory of the Firm : Managerial Behavior , Agency Costs and Ownership Structure Theory of the Firm : Managerial Behavior , Agency Costs and Ownership Structure.J. financ. econ., vol. 3, no. 4, pp. 305–360. https://doi.org/10.1016/0304-405X(76)90026-X DOI: https://doi.org/10.1016/0304-405X(76)90026-X
- Keputusan Ketua Badan Pengawas Pasar Modal Nomor: KEP-643/BL/2012, “Ketua Badan Pengawas Pasar Modal,†Tentang Pedoman Pelaks. Kerja Kom. Audit.
- Kiswanto. (2011). Good Corporate Governance dan Market Capitalization dengan Variabel Moderating Corporate Social Responsibility Disclosure (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI). J. Rev. Akunt. dan Keuang., vol. 1, no. 2, pp. 97–106. https://doi.org/10.22219/jrak.v1i2.514 DOI: https://doi.org/10.22219/jrak.v1i2.514
- Kiswanto, S. Arief, and L. Agustina. (2015). The Effect of Good Corporate Governance ( GCG ) Mechanism on Tax Payable : Enterprise Risk Management as an Intervening Variable.Int. Conf. Account.
- Kuriah, H. L., and N. F. Asyik. (2016). Pengaruh Karakteristik Perusahaan dan Corporate Social Responsibility Terhadap Agresivitas Pajak.J. Ilmu dan Ris. Akunt., vol. 5, no. 3. https://doi.org/10.21043/bisnis.v3i2.1509 DOI: https://doi.org/10.21043/bisnis.v3i2.1509
- Lanis, R. and G. Richardson. (2014). Is Corporate Social Responsibility Performance Associated with Tax Avoidance ?.J. Bus. Ethics, vol. 127, no. 2. https://doi.org/10.1007/s10551-014-2052-8 DOI: https://doi.org/10.1007/s10551-014-2052-8
- Larastomo, J., H. D. Perdana, H. Triatmoko, and E. A. Sudaryono. (2016). Pengaruh Tata Kelola Perusahaan dan Penghindaran Pajak Terhadap Manajemen Laba Pada Perusahaan Manufaktur di Indonesia. Esensi J. Bisnis dan Manaj., vol. 6, no. 1, pp. 63–74. https://doi.org/10.15408/ess.v6i1.3121 DOI: https://doi.org/10.15408/ess.v6i1.3121
- Lionita, A., and A. Kusbandiyah. (2017). Pengaruh Corporate Social Responsibility, Profitabilitas, Leverage, dan Komisaris Independen Terhadap Praktik Penghindaran Pajak Pada Perusahaan yang Terdaftar di BEI. Kompartemen, vol. 15, no. 1.
- Lubis, A. I. (2014).Akuntansi Keperilakuan Edisi 2. Jakarta: Salemba Empat.
- Mayangsari, C. (2015). Pengaruh Kompensasi Eksekutif, Kepemilikan Saham Eksekutif, Preferensi Risiko Eksekutif, dan Leverage Terhadap Penghindaran Pajak (Tax Avoidance). JOM FEKON, vol. 2, no. 2.
- Merslythalia, D. R., and M. S. Lasmana. (2016). Pengaruh Kompetensi Eksekutif, Ukuran Perusahaan, Komisaris Independen, dan Kepemilikan Institusional Terhadap Tax Avoidance.J. Akunt. dan Bisnis, vol. 11, no. 2. https://doi.org/10.24843/JIAB.2016.v11.i02.p07 DOI: https://doi.org/10.24843/JIAB.2016.v11.i02.p07
- Mulyani,S., Kusmuriyanto, and T. Suryarini. (2016). Analisis Determinan Tax Avoidance Pada Perusahaan Manufaktur di Indonesia. J. RAK (Riset Akunt. Keuangan), vol. 2, no. 3, pp. 53–66.
- Pradipta, D. H., and Supriyadi. (2015). Pengaruh Corporate Social Responsibility (CSR), Profitabilitas , Leverage , dan Komisaris Independen Terhadap Praktik Penghindaran Pajak.Simp. Nas. Akunt. XVIII.
- Puspita, S. R., and P. Harto. (2014). Pengaruh Tata Kelola Perusahaan Tehadap Penghindaran Pajak.Diponegoro J. Account., vol. 3, pp. 1–13.
- Putri, M. C. A., (2017). Pengaruh Kompensasi Manajemen, Corporate Governance, Reputasi Auditor Terhadap Manajemen Pajak.JOM FEKON, vol. 4, no. 1, pp. 294–308.
- Robinson, J. R., Y. Xue, and M. H. Zhang. (2012). Tax Planning and Financial Expertise in the Audit Committee.Work. Pap. SSRN, p. University of Texas at Austin. https://doi.org/10.2139/ssrn.2146003 DOI: https://doi.org/10.2139/ssrn.2146003
- Rusydi, M. K., and D. Martani. (2014). Pengaruh Struktur Kepemilikan terhadap Aggressive Tax Avoidance.Simp. Nas. Akunt. XVII. https://doi.org/10.18202/jamal.2013.08.7200 DOI: https://doi.org/10.18202/jamal.2013.08.7200
- Santoso, T. B., and D. Muid. (2014). Pengaruh Corporate Governance Terhadap Penghindaran Pajak Perusahaan.Diponegoro J. Account., vol. 3, no. 4, pp. 1–12.
- Sartori, N. (2008). Effects of Strategic Tax Behaviors on Corporate Governance.Work. Pap. SSRN. https://doi.org/10.2139/ssrn.1358930 DOI: https://doi.org/10.2139/ssrn.1358930
- Setyaningrum, C. D., and T. Suryarini. (2016). Analysis of Corporate Income Tax Reduction a Study Case on Manufacturing Companies in Indonesia in The Year 2008-2014. J. Din. Akunt., vol. 8, no. 1, pp. 14–22. https://doi.org/10.15294/jda.v8i1.9115 DOI: https://doi.org/10.15294/jda.v8i1.9115
- Siswianti and Kiswanto. (2016). Analisis Determinan Tax Aggressiveness Pada Perusahaan Multinasional.Account. Anal. J., vol. 5, no. 1, pp. 1–10.
- Sumanto, B., Asrori, and Kiswanto. (2014). Pengaruh Kepemilikan Institusional dan Ukuran Dewan Komisaris Terhadap Manajemen Laba. Account. Anal. J., vol. 3, no. 1, pp. 44–52.
- Sutedi, A. (2011).Penerapan Good Corporate Governance. Jakarta: Sinar Grafika.
- Tarjo. (2008). Pengaruh Konsentrasi Kepemilikan Institusional dan Leverage Terhadap Manajemen Laba, Nilai Perusahaan, Cost of Equity Capital.Simp. Nas. Akunt. XI.
- Tjondro, E., R. Widuri, and J. M. Katopo. (2016). Kualitas Corporate Social Responsibility dan Penghindaran Pajak dengan Kinerja Laba Sebagai Moderator.J. Akunt. dan Keuang., vol. 18, no. 2, pp. 105–118. https://doi.org/10.9744/jak.18.2.105-118 DOI: https://doi.org/10.9744/jak.18.2.105-118
- Wardana, D. P. (2014). Pengaruh Book Tax Differences dan Struktur Kepemilikan Terhadap Relevansi Laba.Financ. Bank. J., vol. 16, no. 2, pp. 193–206.http://journal.perbanas.id/index.php/jkp/article/view/195
- Wahyudi, D. (2015). Analisis Empiris Pengaruh Aktivitas Corporate Social Responsibility (CSR) Terhadap Penghindaran Pajak di Indonesia. J. Lingk. Widyaiswara, vol. Edisi 2, no. 4, pp. 5–17.
- Wijayanti, A., A. Wijayanti, and Y. Chomsatun. (2017). Pengaruh Karakteristik Perusahaan, GCG, dan CSR Terhadap Penghindaran Pajak.J. Econ. Econ. Educ. Univ. Islam Batik., vol. 5, no. 2, pp. 113–127. https://doi.org/10.22202/economica.2017.v5.i2.383 DOI: https://doi.org/10.22202/economica.2017.v5.i2.383
- Zatun, U. T., and Kiswanto. (2015). Pengaruh Corporate Governance, Karakteristik Perusahaan Terhadap Efesiensi Pembayaran Pajak Melalui Managerial Risk.Account. Anal. J., vol. 4, no. 2, pp. 1–10.
- Zulma, G. W. M. (2016). Pengaruh Kompensasi Manajemen Terhadap Penghindaran Pajak Perusahaan dengan Moderasi Kepemilikan Keluarga di Indonesia.Simp. Nas. Akunt. XIX, Lampung.
References
Alviyani, K. (2016). Pengaruh Corporate Governance, Karakter Eksekutif, Ukuran Perusahaan, dan Leverage Terhadap Penghindaran Pajak (Tax Avoidance). JOM FEKON, vol. 3, no. 1, pp. 2540–2554.
Armstrong, C. S., Blouin, J. L., Jagolinzer, A. D., &Larcker, D. F. (2015). Corporate governance, incentives, and tax avoidance. Journal of Accounting and Economics, 60(1), 1-17. https://doi.org/10.1016 /j.jacceco.2015.02.003 DOI: https://doi.org/10.1016/j.jacceco.2015.02.003
Azizah, N., and Kusmuriyanto. (2016). The Effect of Related Party Transaction, Leverage, Commissioners and Directors Compensation on Tax Aggressiveness.Account. Anal. J., vol. 5, no. 4, pp. 307–316.
Buhori, I. (2016). Sri Mulyani Blak-blakan Soal Penerimaan Pajak RI Terus Merosot.
Darmawan, I., &Sukartha, I. (2014). Pengaruh penerapan corporate governance, leverage, roa, dan ukuran perusahaan pada penghindaran pajak. E-JurnalAkuntansi, 9(1), 143-161.
Dewi, G. A. P., & Sari, M. M. R. (2015). Pengaruhinsentifeksekutif, corporate risk dan corporate governance pada tax avoidance. E-Jurnal Akuntansi. Univ. Udayana., vol. 13, no. 1, pp. 50-67
Dewi, N. N. K., &I. K. Jati.. (2014). Pengaruhkaraktereksekutif, karakteristikperusahaan, dandimensitatakelolaperusahaan yang baikpada tax avoidance di bursa efek Indonesia. E-Jurnal Akunt. Univ. Udayana, vol. 6, no. 2, pp. 249--260.
Diantari, P., &Ulupui, I. (2016). PENgaruh komite audit, proporsi komisaris independen, dan proporsi kepemilikan institusional terhadap tax avoidance. E-JurnalAkuntansi, 16(1), 702-732.
Dridi, W., &Boubaker, A. (2015). Corporate Governance and Book-Tax Differences: Tunisian Evidence. International Journal of Economics and Finance, 8(1), 171. https://doi.org/10.5539/ijef.v8n1p171 DOI: https://doi.org/10.5539/ijef.v8n1p171
Dwiharyadi, A. (2017). Pengaruh Keahlian akuntansi dan Keuangan Komite audit dan dewan komisaris terhadap manajemen pajak.,†J. Akunt. dan Keuang. Indones., vol. 14, no. 1, pp. 75–93. https://doi.org/10.21002/jaki.2017.05 DOI: https://doi.org/10.21002/jaki.2017.05
Fadhilah, R. (2014). Pengaruh Good Corporate Governance Terhadap Tax Avoidance ( Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI 2009-2011 ).J. Akunt., vol. 2, no. 1, pp. 1–22.
Fahreza. (2014). Pengaruh Kompensasi Manajemen dan Reputasi Auditor Terhadap Manajemen Pajak di Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia.J. TEKUN, vol. 5, no. 1, pp. 69–86, 2014.
Francis, B. B., X. Sun, and Q. Wu. (2013). Managerial Ability and Tax Avoidance.Work. Pap. SSRN. https://doi.org/10.2139/ssrn.2348695 DOI: https://doi.org/10.2139/ssrn.2348695
Gaaya, S., N. Lakhal, and F. Lakhal. (2017). Does Family Ownership Reduce Corporate Tax Avoidance ? The Moderating Effect of Audit Quality.Manag. Audit. J., vol. 32, no. 7, pp. 731–744. https://doi.org/10.1108/MAJ-02-2017-1530 DOI: https://doi.org/10.1108/MAJ-02-2017-1530
Ghozali, I., and A. Chariri. (2007).Teori Akuntansi Edisi 3. Semarang: Penerbit Universitas Diponegoro.
Gitman, L. J. (2007).Principle of Managerial Finance Tenth Edition, Tenth Edit.
Hanafi, U., and P. Harto. (2014). Analisis Pengaruh Kompensasi Eksekutif, Kepemilikan Saham Eksekutif, dan Preferensi Risiko Eksekutif Terhadap Penghindaran Pajak Perusahaan.Diponegoro J. Account., vol. 3, no. 1, pp. 1–11.
Harahap, S. S. (2012).Teori Akuntansi Edisi Revisi 2011. Jakarta: PT. Raja Grafindo Persada.
Jensen, M. H., and W. C. Meckling. (1976). Theory of the Firm : Managerial Behavior , Agency Costs and Ownership Structure Theory of the Firm : Managerial Behavior , Agency Costs and Ownership Structure.J. financ. econ., vol. 3, no. 4, pp. 305–360. https://doi.org/10.1016/0304-405X(76)90026-X DOI: https://doi.org/10.1016/0304-405X(76)90026-X
Keputusan Ketua Badan Pengawas Pasar Modal Nomor: KEP-643/BL/2012, “Ketua Badan Pengawas Pasar Modal,†Tentang Pedoman Pelaks. Kerja Kom. Audit.
Kiswanto. (2011). Good Corporate Governance dan Market Capitalization dengan Variabel Moderating Corporate Social Responsibility Disclosure (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI). J. Rev. Akunt. dan Keuang., vol. 1, no. 2, pp. 97–106. https://doi.org/10.22219/jrak.v1i2.514 DOI: https://doi.org/10.22219/jrak.v1i2.514
Kiswanto, S. Arief, and L. Agustina. (2015). The Effect of Good Corporate Governance ( GCG ) Mechanism on Tax Payable : Enterprise Risk Management as an Intervening Variable.Int. Conf. Account.
Kuriah, H. L., and N. F. Asyik. (2016). Pengaruh Karakteristik Perusahaan dan Corporate Social Responsibility Terhadap Agresivitas Pajak.J. Ilmu dan Ris. Akunt., vol. 5, no. 3. https://doi.org/10.21043/bisnis.v3i2.1509 DOI: https://doi.org/10.21043/bisnis.v3i2.1509
Lanis, R. and G. Richardson. (2014). Is Corporate Social Responsibility Performance Associated with Tax Avoidance ?.J. Bus. Ethics, vol. 127, no. 2. https://doi.org/10.1007/s10551-014-2052-8 DOI: https://doi.org/10.1007/s10551-014-2052-8
Larastomo, J., H. D. Perdana, H. Triatmoko, and E. A. Sudaryono. (2016). Pengaruh Tata Kelola Perusahaan dan Penghindaran Pajak Terhadap Manajemen Laba Pada Perusahaan Manufaktur di Indonesia. Esensi J. Bisnis dan Manaj., vol. 6, no. 1, pp. 63–74. https://doi.org/10.15408/ess.v6i1.3121 DOI: https://doi.org/10.15408/ess.v6i1.3121
Lionita, A., and A. Kusbandiyah. (2017). Pengaruh Corporate Social Responsibility, Profitabilitas, Leverage, dan Komisaris Independen Terhadap Praktik Penghindaran Pajak Pada Perusahaan yang Terdaftar di BEI. Kompartemen, vol. 15, no. 1.
Lubis, A. I. (2014).Akuntansi Keperilakuan Edisi 2. Jakarta: Salemba Empat.
Mayangsari, C. (2015). Pengaruh Kompensasi Eksekutif, Kepemilikan Saham Eksekutif, Preferensi Risiko Eksekutif, dan Leverage Terhadap Penghindaran Pajak (Tax Avoidance). JOM FEKON, vol. 2, no. 2.
Merslythalia, D. R., and M. S. Lasmana. (2016). Pengaruh Kompetensi Eksekutif, Ukuran Perusahaan, Komisaris Independen, dan Kepemilikan Institusional Terhadap Tax Avoidance.J. Akunt. dan Bisnis, vol. 11, no. 2. https://doi.org/10.24843/JIAB.2016.v11.i02.p07 DOI: https://doi.org/10.24843/JIAB.2016.v11.i02.p07
Mulyani,S., Kusmuriyanto, and T. Suryarini. (2016). Analisis Determinan Tax Avoidance Pada Perusahaan Manufaktur di Indonesia. J. RAK (Riset Akunt. Keuangan), vol. 2, no. 3, pp. 53–66.
Pradipta, D. H., and Supriyadi. (2015). Pengaruh Corporate Social Responsibility (CSR), Profitabilitas , Leverage , dan Komisaris Independen Terhadap Praktik Penghindaran Pajak.Simp. Nas. Akunt. XVIII.
Puspita, S. R., and P. Harto. (2014). Pengaruh Tata Kelola Perusahaan Tehadap Penghindaran Pajak.Diponegoro J. Account., vol. 3, pp. 1–13.
Putri, M. C. A., (2017). Pengaruh Kompensasi Manajemen, Corporate Governance, Reputasi Auditor Terhadap Manajemen Pajak.JOM FEKON, vol. 4, no. 1, pp. 294–308.
Robinson, J. R., Y. Xue, and M. H. Zhang. (2012). Tax Planning and Financial Expertise in the Audit Committee.Work. Pap. SSRN, p. University of Texas at Austin. https://doi.org/10.2139/ssrn.2146003 DOI: https://doi.org/10.2139/ssrn.2146003
Rusydi, M. K., and D. Martani. (2014). Pengaruh Struktur Kepemilikan terhadap Aggressive Tax Avoidance.Simp. Nas. Akunt. XVII. https://doi.org/10.18202/jamal.2013.08.7200 DOI: https://doi.org/10.18202/jamal.2013.08.7200
Santoso, T. B., and D. Muid. (2014). Pengaruh Corporate Governance Terhadap Penghindaran Pajak Perusahaan.Diponegoro J. Account., vol. 3, no. 4, pp. 1–12.
Sartori, N. (2008). Effects of Strategic Tax Behaviors on Corporate Governance.Work. Pap. SSRN. https://doi.org/10.2139/ssrn.1358930 DOI: https://doi.org/10.2139/ssrn.1358930
Setyaningrum, C. D., and T. Suryarini. (2016). Analysis of Corporate Income Tax Reduction a Study Case on Manufacturing Companies in Indonesia in The Year 2008-2014. J. Din. Akunt., vol. 8, no. 1, pp. 14–22. https://doi.org/10.15294/jda.v8i1.9115 DOI: https://doi.org/10.15294/jda.v8i1.9115
Siswianti and Kiswanto. (2016). Analisis Determinan Tax Aggressiveness Pada Perusahaan Multinasional.Account. Anal. J., vol. 5, no. 1, pp. 1–10.
Sumanto, B., Asrori, and Kiswanto. (2014). Pengaruh Kepemilikan Institusional dan Ukuran Dewan Komisaris Terhadap Manajemen Laba. Account. Anal. J., vol. 3, no. 1, pp. 44–52.
Sutedi, A. (2011).Penerapan Good Corporate Governance. Jakarta: Sinar Grafika.
Tarjo. (2008). Pengaruh Konsentrasi Kepemilikan Institusional dan Leverage Terhadap Manajemen Laba, Nilai Perusahaan, Cost of Equity Capital.Simp. Nas. Akunt. XI.
Tjondro, E., R. Widuri, and J. M. Katopo. (2016). Kualitas Corporate Social Responsibility dan Penghindaran Pajak dengan Kinerja Laba Sebagai Moderator.J. Akunt. dan Keuang., vol. 18, no. 2, pp. 105–118. https://doi.org/10.9744/jak.18.2.105-118 DOI: https://doi.org/10.9744/jak.18.2.105-118
Wardana, D. P. (2014). Pengaruh Book Tax Differences dan Struktur Kepemilikan Terhadap Relevansi Laba.Financ. Bank. J., vol. 16, no. 2, pp. 193–206.http://journal.perbanas.id/index.php/jkp/article/view/195
Wahyudi, D. (2015). Analisis Empiris Pengaruh Aktivitas Corporate Social Responsibility (CSR) Terhadap Penghindaran Pajak di Indonesia. J. Lingk. Widyaiswara, vol. Edisi 2, no. 4, pp. 5–17.
Wijayanti, A., A. Wijayanti, and Y. Chomsatun. (2017). Pengaruh Karakteristik Perusahaan, GCG, dan CSR Terhadap Penghindaran Pajak.J. Econ. Econ. Educ. Univ. Islam Batik., vol. 5, no. 2, pp. 113–127. https://doi.org/10.22202/economica.2017.v5.i2.383 DOI: https://doi.org/10.22202/economica.2017.v5.i2.383
Zatun, U. T., and Kiswanto. (2015). Pengaruh Corporate Governance, Karakteristik Perusahaan Terhadap Efesiensi Pembayaran Pajak Melalui Managerial Risk.Account. Anal. J., vol. 4, no. 2, pp. 1–10.
Zulma, G. W. M. (2016). Pengaruh Kompensasi Manajemen Terhadap Penghindaran Pajak Perusahaan dengan Moderasi Kepemilikan Keluarga di Indonesia.Simp. Nas. Akunt. XIX, Lampung.