公司治理和公司规模对避税的影响

Ceacilia Srimindarti, Cici Andriani Widyaningsih, R. M. Oktaviani, P. Hardiningsih
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引用次数: 1

摘要

目的-本研究旨在考察公司治理和公司规模对制造业企业避税的影响。方法-人口包括2017-2019年期间在印度尼西亚证券交易所上市的所有制造业公司,通过有目的抽样方法选择288家公司作为样本。采用回归模型进行分析。研究结果表明,机构所有权、独立专员和审计委员会对避税没有影响,但管理层所有权和公司规模有一定影响。建议通过减少避税政策来改善企业的良好治理,并在避税相关的进一步研究中增加审计质量、高管素质、流动性、会计稳健性、资本密集度等其他变量。独创性——本研究的新颖之处在于考察了由机构所有权、独立专员、审计委员会和管理层持股组成的所有公司治理机制对避税的影响。
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The Effect of Corporate Governance and Company Size on Tax Avoidance
Purpose – This study aims to examine the effect of corporate governance and company size on tax avoidance in manufacturing companies. Methodology – The population includes all the manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019 and the 288 companies used as samples were selected through the purposive sampling method. A regression model was used for analysis. Findings – The results showed that institutional ownership, independent commissioners, and audit committee did not affect tax avoidance but managerial ownership and firm size have some influence. It was recommended that companies improve good governance by reducing their tax avoidance policies while other variables such as audit quality, executive character, liquidity, accounting conservatism, and capital intensity are suggested to be added to further studies related to tax avoidance. Originality – The novelty of this study is examine all corporate governance mechanisms consist of institutional ownership, independent commissioner, audit committee, and managerial share ownership on tax avoidance.
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