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The Determinants of Tax Avoidance with Good Corporate Governance as A Moderating Variable

Accounting Analysis Journal · Vol. 10 No. 2 (2021) · hlm. 101–107

DOI
10.15294/aaj.v10i2.47342
ISSN
2502-6216, 2252-6765
Terbit
2021-08-20
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

The purpose of this study is to obtain empirical evidence of the impact of earnings management and corporate social responsibility on tax avoidance moderated by good corporate governance (ownership of independent committees, audit committees, and institutions). This study uses secondary data from the population of 49 mining companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2018. The sample selection method is a purposive sampling of 97 analysis units. The data analysis method moderating regression analysis in IBM SPSS version 17.0. As a result, earnings management has a positive effect on tax avoidance and corporate social responsibility has a negative effect on tax avoidance. Good corporate governance, represented by institutional ownership, can moderate (weaken) the impact of earnings management on tax avoidance. The conclusion of this study is that the application of more advanced earnings management improves tax avoidance practices, and more advanced management oversight by institutional owners reduces management opportunity activities and tax avoidance practices. Companies that have expressed their social responsibility pay taxes fairly and have a lower level of avoidance. Keywords: Earnings Management; Corporate Social Responsibility; Good Corporate Governance; Tax Avoidance

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  • Muhammadiyah University of Surakarta
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Rekan penulisOrganisasiArtikel bersama
Dhini SuryandariAfiliasi tidak diketahui2
Risqi Ervera Nur ArifahMuhammadiyah University of Surakarta1
Sujalwo SujalwoMuhammadiyah University of Surakarta1
Angga Brillian Susetyo PutraAfiliasi tidak diketahui1
Ramadhani Nurul AisyahAfiliasi tidak diketahui1
Fitria Octari HidayantiAfiliasi tidak diketahui1
Ika An Nisa Ilmi Fa’atiAfiliasi tidak diketahui1
Edelweis Asti AisyahAfiliasi tidak diketahui1
Nurul IchsaniAfiliasi tidak diketahui1
Febru ElindaAfiliasi tidak diketahui1
Rika YuliawatiAfiliasi tidak diketahui1
Ziza Gita HardiniAfiliasi tidak diketahui1
Shofia Nur InayantiAfiliasi tidak diketahui1
Mella NofantikaAfiliasi tidak diketahui1
Deva Laksmi Dian GrahitaAfiliasi tidak diketahui1
Heni AmarinAfiliasi tidak diketahui1
Laila SalsabilaAfiliasi tidak diketahui1
Satria Panji KusumaAfiliasi tidak diketahui1
Fatihatur RahmaAfiliasi tidak diketahui1
Rifqi Tri AtmojoAfiliasi tidak diketahui1
Jadyi LaksonoAfiliasi tidak diketahui1
Choiru RujiinAfiliasi tidak diketahui1
Briliani LaksmitaAfiliasi tidak diketahui1
Iftitah AnggraeniAfiliasi tidak diketahui1
Sungkowo Edy MulyonoAfiliasi tidak diketahui1
Irmgardis Wea MengeAfiliasi tidak diketahui1
Siti ImroatunAfiliasi tidak diketahui1
Aprilian Epti WahyuniAfiliasi tidak diketahui1
Nur Ayuningtias SafitriAfiliasi tidak diketahui1
Ulfa SofiyantiAfiliasi tidak diketahui1
Yunia Puji LestariAfiliasi tidak diketahui1
Melan Puji SulistiyaningsihAfiliasi tidak diketahui1
Kustiono KustionoAfiliasi tidak diketahui1
Muhamad Albir DamaraAfiliasi tidak diketahui1
Retnoningrum HidayahAfiliasi tidak diketahui1
Anwar ZahidAfiliasi tidak diketahui1
Siti Nurul FaizahAfiliasi tidak diketahui1
Yusron MasdukiAfiliasi tidak diketahui1

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">The Determinants of Tax Avoidance with Good Corporate Governance as A Moderating Variable</dc:title>
	<dc:creator>Prismanitra, Katrin</dc:creator>
	<dc:creator>Sukirman, Sukirman</dc:creator>
	<dc:description xml:lang="en-US">The purpose of this study is to obtain empirical evidence of the impact of earnings management and corporate social responsibility on tax avoidance moderated by good corporate governance (ownership of independent committees, audit committees, and institutions). This study uses secondary data from the population of 49 mining companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2018. The sample selection method is a purposive sampling of 97 analysis units. The data analysis method moderating regression analysis in IBM SPSS version 17.0. As a result, earnings management has a positive effect on tax avoidance and corporate social responsibility has a negative effect on tax avoidance. Good corporate governance, represented by institutional ownership, can moderate (weaken) the impact of earnings management on tax avoidance. The conclusion of this study is that the application of more advanced earnings management improves tax avoidance practices, and more advanced management oversight by institutional owners reduces management opportunity activities and tax avoidance practices. Companies that have expressed their social responsibility pay taxes fairly and have a lower level of avoidance.
Keywords: Earnings Management; Corporate Social Responsibility; Good Corporate Governance; Tax Avoidance</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2021-08-20</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/47342</dc:identifier>
	<dc:identifier>10.15294/aaj.v10i2.47342</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 10 No 2 (2021): July; 101-107</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/47342/19826</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2021 Accounting Analysis Journal</dc:rights>
</oai_dc:dc>