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Submitted
June 6, 2024
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October 30, 2024
Published
November 30, 2024
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Abstract
Companies use tax avoidance as a tactic to reduce the amount of taxes they must pay. In the meanwhile, taxes are income that needs to be collected as much as feasible by the state. According to agency theory, tax evasion is the result of disparities in interests between businesses and the government. In response to the problem of tax evasion, this study is to investigate and evaluate the impact of financial limitations on tax evasion, taking into account moderating factors such as the presence of female directors and independent commissioners in manufacturing businesses listed between 2018 and 2022 on the Indonesian Stock Exchange. Purposive sampling was the sampling strategy employed in this study, which produced a sample of 76 businesses. Using the IBM SPSS Statistics 25 program, multiple linear regression analysis and moderated regression analysis are the data analysis techniques employed for each moderating variable. The test results involving the control factors (profitability, leverage, firm size, and number of commissioners on the board) indicate that tax evasion is impacted by each of the control variables. The study's findings demonstrate that tax evasion is influenced by financial limitations. Then, financial restrictions that are controlled by independent commissioners and women on boards have an impact on tax evasion.
Keywords
Financial Constraints
Female on Boards
Independent Commissioners
Tax Avoidance
Article Details
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Copyright (c) 2024 Rahmawati Yulijah Nurmah, Alfiati Silfi, Rheny Afriana Hanif
This work is licensed under a Creative Commons Attribution 4.0 International License.
This work is licensed under a Creative Commons Attribution 4.0 International License.
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How to Cite
Nurmah, R. Y., Silfi, A., & Hanif, R. A. (2024). PENGARUH KENDALA KEUANGAN TERHADAP TAX AVOIDANCE: PERAN DEWAN DIREKSI WANITA DAN INDEPENDENT COMMISSIONERS SEBAGAI PEMODERASI: THE INFLUENCE OF FINANCIAL CONSTRAINTS ON TAX AVOIDANCE: THE ROLE OF FEMALE ON BOARDS AND INDEPENDENT COMMISSIONERS AS MODERATIONS. CURRENT: Jurnal Kajian Akuntansi Dan Bisnis Terkini, 5(3), 565–583. https://doi.org/10.31258/current.5.3.565-583
References
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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.
Dakhli, A. (2022). Do women on corporate boardrooms have an impact on tax avoidance? The mediating role of corporate social responsibility. Corporate Governance, 22(4), 821–845.
Damayanti, I. G. A. A., Abdi, I. N., & Sukayasa, I. K. (2022). The Effect of Financial Performance on Tax Avoidance with Good Corporate Governance as a Moderation Variable. International Journal Of Humanities Education and Social Sciences (IJHESS), 1(4), 1–6.
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SSPSS 25. Badan Penerbit Universitas Diponegoro.
Hama, A. (2020). Analisis Kecenderungan Penghindaran Pajak Penghasilan. Mitra Abisatya.
Kartini, Y., & Jaya, A. T. (2023). Tingkat Penghindaran Pajak Pada Perusahaan Manufaktur Di Masa Pandemi. 8(2), 253–261.
Khairunnisa, N. R., Simbolon, A. Y., & Eprianto, I. (2023). Pengaruh Leverage, Profitabilitas, Good Governance Terhadap Penghindaran Pajak (Tax Avoidance). (2), 2164–2177.
KNKG. (2013). Pedoman Umum Good Corporate Governance Indonesia. Komite Nasional Kebijakan Governance.
Liu, X., Li, M., Tong, J. Y., & Zhang, F. (2022). CFO gender and tax aggressiveness: Evidence from China. Pacific Basin Finance Journal, 71, 101679.
Melia Wida Rahmayani, Wulan Riyadi, & Yogi Ginanjar. (2021). Pengaruh Return On Assets, Debt To Equity Ratio, Proporsi Dewan Komisaris Independen Dan Ukuran Perusahaan Terhadap Tax Avoidance. Coopetition : Jurnal Ilmiah Manajemen, 12(1), 119–130.
Oktarina, Y. (2023). Pengaruh Tata Kelola, Kesulitan Keuangan, Pengungkapan CSR Terhadap Penghindaran Pajak Dengan Diversitas Gender Sebagai Pemoderasi. Educoretax, 3(2), 72–88.
Pahala, D., Mulyadi, J., & Darmansyah. (2021). Pengaruh ROA, DER, SIZE DAN Sales Growth terhadap Tax Avoidance Dengan Audit Committe sebagai Pemoderasi. JIsEB, 2(1), 11–22.
Prasetyo, A. W., & Primasari, N. H. (2021). Pengaruh Komisaris Independen, Pertumbuhan Penjualan, Profitabilitas, Leberage, dan Ukuran Perusahaan Terhadap tax Avoidance, 10(1), 1–18.
Puspita, D., & Febrianti, M. (2018). Faktor-faktor yang memengaruhi penghindaran pajak pada perusahaan manufaktur di bursa efek Indonesia. Jurnal Bisnis Dan Akuntansi, 19(1), 38–46.
Putri, K. K., Surya, A. S. R., & Hanif, R. A. (2017). Pengaruh Corporate Governance, Ukuran Perusahaan, Rasio Hutang Dan Profitabilitas TerhadapTarif Pajak Efektif. JOM Fekon, 4(1).
Riguen, R., Salhi, B., & Jarboui, A. (2020). Do women in board represent less corporate tax avoidance? A moderation analysis. International Journal of Sociology and Social Policy, 40(7–8), 659–675.
Robbins, S. P., & Judge, Ti. A. (2015). Organizationnal Behavior. Pearson.
Sadjiarto, A., Hartanto, S., . N., & Octaviana, S. (2020). Analysis of the Effect of Business Strategy and Financial Distress on Tax Avoidance. Journal of Economics and Business, 3(1).
Wijaya, K. G. (2023). Pengaruh kualitas audit, praktik corporate governance, profitabilitas, dan leverage terhadap praktik penghindaran pajak (Studi pada perusahaan manufaktur yang terdaftar di BEI). 5, 455–464.
References
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.
Dakhli, A. (2022). Do women on corporate boardrooms have an impact on tax avoidance? The mediating role of corporate social responsibility. Corporate Governance, 22(4), 821–845.
Damayanti, I. G. A. A., Abdi, I. N., & Sukayasa, I. K. (2022). The Effect of Financial Performance on Tax Avoidance with Good Corporate Governance as a Moderation Variable. International Journal Of Humanities Education and Social Sciences (IJHESS), 1(4), 1–6.
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SSPSS 25. Badan Penerbit Universitas Diponegoro.
Hama, A. (2020). Analisis Kecenderungan Penghindaran Pajak Penghasilan. Mitra Abisatya.
Kartini, Y., & Jaya, A. T. (2023). Tingkat Penghindaran Pajak Pada Perusahaan Manufaktur Di Masa Pandemi. 8(2), 253–261.
Khairunnisa, N. R., Simbolon, A. Y., & Eprianto, I. (2023). Pengaruh Leverage, Profitabilitas, Good Governance Terhadap Penghindaran Pajak (Tax Avoidance). (2), 2164–2177.
KNKG. (2013). Pedoman Umum Good Corporate Governance Indonesia. Komite Nasional Kebijakan Governance.
Liu, X., Li, M., Tong, J. Y., & Zhang, F. (2022). CFO gender and tax aggressiveness: Evidence from China. Pacific Basin Finance Journal, 71, 101679.
Melia Wida Rahmayani, Wulan Riyadi, & Yogi Ginanjar. (2021). Pengaruh Return On Assets, Debt To Equity Ratio, Proporsi Dewan Komisaris Independen Dan Ukuran Perusahaan Terhadap Tax Avoidance. Coopetition : Jurnal Ilmiah Manajemen, 12(1), 119–130.
Oktarina, Y. (2023). Pengaruh Tata Kelola, Kesulitan Keuangan, Pengungkapan CSR Terhadap Penghindaran Pajak Dengan Diversitas Gender Sebagai Pemoderasi. Educoretax, 3(2), 72–88.
Pahala, D., Mulyadi, J., & Darmansyah. (2021). Pengaruh ROA, DER, SIZE DAN Sales Growth terhadap Tax Avoidance Dengan Audit Committe sebagai Pemoderasi. JIsEB, 2(1), 11–22.
Prasetyo, A. W., & Primasari, N. H. (2021). Pengaruh Komisaris Independen, Pertumbuhan Penjualan, Profitabilitas, Leberage, dan Ukuran Perusahaan Terhadap tax Avoidance, 10(1), 1–18.
Puspita, D., & Febrianti, M. (2018). Faktor-faktor yang memengaruhi penghindaran pajak pada perusahaan manufaktur di bursa efek Indonesia. Jurnal Bisnis Dan Akuntansi, 19(1), 38–46.
Putri, K. K., Surya, A. S. R., & Hanif, R. A. (2017). Pengaruh Corporate Governance, Ukuran Perusahaan, Rasio Hutang Dan Profitabilitas TerhadapTarif Pajak Efektif. JOM Fekon, 4(1).
Riguen, R., Salhi, B., & Jarboui, A. (2020). Do women in board represent less corporate tax avoidance? A moderation analysis. International Journal of Sociology and Social Policy, 40(7–8), 659–675.
Robbins, S. P., & Judge, Ti. A. (2015). Organizationnal Behavior. Pearson.
Sadjiarto, A., Hartanto, S., . N., & Octaviana, S. (2020). Analysis of the Effect of Business Strategy and Financial Distress on Tax Avoidance. Journal of Economics and Business, 3(1).
Wijaya, K. G. (2023). Pengaruh kualitas audit, praktik corporate governance, profitabilitas, dan leverage terhadap praktik penghindaran pajak (Studi pada perusahaan manufaktur yang terdaftar di BEI). 5, 455–464.
Dakhli, A. (2022). Do women on corporate boardrooms have an impact on tax avoidance? The mediating role of corporate social responsibility. Corporate Governance, 22(4), 821–845.
Damayanti, I. G. A. A., Abdi, I. N., & Sukayasa, I. K. (2022). The Effect of Financial Performance on Tax Avoidance with Good Corporate Governance as a Moderation Variable. International Journal Of Humanities Education and Social Sciences (IJHESS), 1(4), 1–6.
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SSPSS 25. Badan Penerbit Universitas Diponegoro.
Hama, A. (2020). Analisis Kecenderungan Penghindaran Pajak Penghasilan. Mitra Abisatya.
Kartini, Y., & Jaya, A. T. (2023). Tingkat Penghindaran Pajak Pada Perusahaan Manufaktur Di Masa Pandemi. 8(2), 253–261.
Khairunnisa, N. R., Simbolon, A. Y., & Eprianto, I. (2023). Pengaruh Leverage, Profitabilitas, Good Governance Terhadap Penghindaran Pajak (Tax Avoidance). (2), 2164–2177.
KNKG. (2013). Pedoman Umum Good Corporate Governance Indonesia. Komite Nasional Kebijakan Governance.
Liu, X., Li, M., Tong, J. Y., & Zhang, F. (2022). CFO gender and tax aggressiveness: Evidence from China. Pacific Basin Finance Journal, 71, 101679.
Melia Wida Rahmayani, Wulan Riyadi, & Yogi Ginanjar. (2021). Pengaruh Return On Assets, Debt To Equity Ratio, Proporsi Dewan Komisaris Independen Dan Ukuran Perusahaan Terhadap Tax Avoidance. Coopetition : Jurnal Ilmiah Manajemen, 12(1), 119–130.
Oktarina, Y. (2023). Pengaruh Tata Kelola, Kesulitan Keuangan, Pengungkapan CSR Terhadap Penghindaran Pajak Dengan Diversitas Gender Sebagai Pemoderasi. Educoretax, 3(2), 72–88.
Pahala, D., Mulyadi, J., & Darmansyah. (2021). Pengaruh ROA, DER, SIZE DAN Sales Growth terhadap Tax Avoidance Dengan Audit Committe sebagai Pemoderasi. JIsEB, 2(1), 11–22.
Prasetyo, A. W., & Primasari, N. H. (2021). Pengaruh Komisaris Independen, Pertumbuhan Penjualan, Profitabilitas, Leberage, dan Ukuran Perusahaan Terhadap tax Avoidance, 10(1), 1–18.
Puspita, D., & Febrianti, M. (2018). Faktor-faktor yang memengaruhi penghindaran pajak pada perusahaan manufaktur di bursa efek Indonesia. Jurnal Bisnis Dan Akuntansi, 19(1), 38–46.
Putri, K. K., Surya, A. S. R., & Hanif, R. A. (2017). Pengaruh Corporate Governance, Ukuran Perusahaan, Rasio Hutang Dan Profitabilitas TerhadapTarif Pajak Efektif. JOM Fekon, 4(1).
Riguen, R., Salhi, B., & Jarboui, A. (2020). Do women in board represent less corporate tax avoidance? A moderation analysis. International Journal of Sociology and Social Policy, 40(7–8), 659–675.
Robbins, S. P., & Judge, Ti. A. (2015). Organizationnal Behavior. Pearson.
Sadjiarto, A., Hartanto, S., . N., & Octaviana, S. (2020). Analysis of the Effect of Business Strategy and Financial Distress on Tax Avoidance. Journal of Economics and Business, 3(1).
Wijaya, K. G. (2023). Pengaruh kualitas audit, praktik corporate governance, profitabilitas, dan leverage terhadap praktik penghindaran pajak (Studi pada perusahaan manufaktur yang terdaftar di BEI). 5, 455–464.