Pengaruh Hedging, Kompensasi Eksekutif dan Gender Diversity Terhadap Agresivitas Pajak

Kurnia Kurnia, Wulandari Yahfis

Abstract


Studying the impact of hedging, executive compensation, and board gender diversity on tax aggressiveness is the main objective of this study. The mining sector that has been listed on the Indonesia Stock Exchange during the 2017-2021 period is used as the population in this study. The purposive sampling technique was used in selecting the sample, where as many as 85 observations were obtained from 17 mining companies that met the sample criteria. This study uses a quantitative approach and panel data regression as an analytical technique with the help of Eviews 12 software. The results of this study prove that hedging, executive compensation, and gender diversity have a simultaneous effect on aggressive tax avoidance. Based on the results of the partial test, it was found that hedging did not affect aggressive tax avoidance, executive compensation had a negative impact on aggressive tax avoidance, and gender diversity had a positive effect on mining company tax aggressiveness in 2017–2021


Keywords


Hedging, Kompensasi Eksekutif, Gender Diversity, Agresivitas Pajak

Full Text:

PDF

References


Ahyar, H., Maret, U. S., Andriani, H., Sukmana, D. J., Mada, U. G., Hardani, S.Pd., M. S., Nur Hikmatul Auliya, G. C. B., Helmina Andriani, M. S., Fardani, R. A., Ustiawaty, J., Utami, E. F., Sukmana, D. J., & Istiqomah, R. R. (2020). Buku Metode Penelitian Kualitatif & Kuantitatif (Number March).

Amalia & Gani, I. G. dan S. (2018). Alat Analisis Data: Aplikasi Statistik untuk Penelitian Bidang Ekonomi dan Sosial (bl 306).

Ambarsari, D., & Pratomo, D. (2018). JURNAL ASET (AKUNTANSI RISET) Pengaruh Ukuran Dewan Komisaris, Gender Diversity Pada Dewan, Dan Kualitas Auditor Eksternal Terhadap Agresivitas Pajak. Jurnal Aset (Akuntansi Riset, 10(2), 163–176.

Ananto Firdaus, F., Nurlaela, S., & Masitoh, E. W. (2021). Institutional Ownership, Audit Quality, Gender Diversity and Political Connection to Tax Aggressiveness in Indonesia. JURNAL AKSI (Akuntansi dan Sistem Informasi), 6(2), 91–100.

Fitri & Haryanti, Z. & N. (2020). Metodologi Penelitian Pendidikan (bl 296).

Hendrianto, A. J., Suripto, S., Effriyanti, E., & Hidayati, W. N. (2022). Pengaruh Sales growth, Capital intensity, Kompensasi Eksekutif, dan Kepemilikan Manajerial Terhadap Penghindaran Pajak. Owner, 6(3), 3188–3199. https://doi.org/10.33395/owner.v6i3.1054

Husni, A. N., & Joko Wahyudi. (2022). Faktor-faktor yang Mempengaruhi Effective Tax Rate. Kompak :Jurnal Ilmiah Komputerisasi Akuntansi, 15(1), 255–268. https://doi.org/10.51903/kompak.v15i1.649

Kurnia, K., Pratomo, D., & Handoko, T. (2019). the Effect of Ceo Compensation, Independen Director and Audit Quality on Tax Aggressiveness. Accruals, 3(1), 62–72. https://doi.org/10.35310/accruals.v3i1.40

Kurnia, Pratomo, D., & Raharja, D. G. (2021). The Influence of Capital Intensity and Fiscal Loss Compensation on Tax Avoidance (Study of Food and Beverages Companies Listed on The Indonesia Stock Exchange from 2010-2015). PalArch’s Journal of Archaeology of Egypt or Egyptology, 18(1), 813–823.

Nurhandono, F., & Amrie, F. (2017). Lindung Nilai , Financial Leverage ,. Media Riset Akuntansi, Auditing & Informasi, 17(1), 31–52.

Ramadhani, W. S., Triyanto, D. N., & Kurnia, K. (2020). Pengaruh Hedging, Financial Lease dan Sales Growth terhadap Agresivitas Pajak. Journal of Applied Accounting and Taxation, 5(1), 107–116. https://doi.org/10.30871/jaat.v5i1.1890

Riswandari, E., & Bagaskara, K. (2020). Agresivitas Pajak Yang Dipengaruhi Oleh Kompensasi Eksekutif, Koneksi Politik, Pertumbuhan Penjualan, Leverage Dan Profitabilitas. Jurnal Akuntansi, 10(3), 261–274. https://doi.org/10.33369/j.akuntansi.10.3.261-274

Sandra, A. (2022). Pengaruh Diversitas Gender Dalam Dewan Direksi, Dewan Komisaris, Dan Komite Audit, Serta Kepemilikan Manajerial Dan Kepemilikan Institusional Terhadap Agresivitas Pajak. Journal of Applied Managerial Accounting, 6(2), 187–203. https://doi.org/10.30871/jama.v6i2.4244

Sari, E. L., Irawan, F., & Muhasan, I. (2022). Pengaruh Koneksi Politik, Dimensi CSR dan Board Diversity Terhadap Agresivitas Pajak. Jurnal Riset Akuntansi dan Keuangan, 10(2), 119–136. https://doi.org/10.17509/jrak.v10i2.37641

Sri Utaminingsih, N., Kurniasih, D., Pramono Sari, M., & Rahardian Ary Helmina, M. (2022). The role of internal control in the relationship of board gender diversity, audit committee, and independent commissioner on tax aggressiveness. Cogent Business and Management, 9(1). https://doi.org/10.1080/23311975.2022.2122333

Sugiyarti, L. (2021). the Effect of Executive Compensation , Representation of Chief Financial Officer ’ S Women ,. Nominal: Barometer Riset Akuntansi dan Manajemen, 10(2), 153–167.

Suhana, D. F., & Kurnia. (2021). Pengaruh Konservatisme Akuntansi, Derivatif Keuangan, Kepemilikan Asing dan Kepemilikan Publik Terhadap Agresivitas Pajak. Jurnal Komputer Terapan, 7(1), 310–319.

Sundari, E., & Nofryanti, N. (2019). Pengaruh Derivatif Keuangan Dan Financial Lease Terhadap Tax Avoidance. Equilibrium: Jurnal Penelitian Pendidikan dan Ekonomi, 16(02), 142–150. https://doi.org/10.25134/equi.v16i02.2179

Supadmi, I. S. N. (2017). Pengaruh Ukuran KAO, Audit Fee, dan Audit Tenure pada Agresivititas Pajak. E-Jurnal Akuntansi, 2017(1), 1131–1159. https://doi.org/https://doi.org/10.24843/EJA.2017.v21.i02.p10

Wardoyo, D. U., Aryanty, N., & Iswatini, N. (2021). Effect of Executive Compensations and Leverage on Tax Agressivity (Study on Primary Sector of Jasica Listed on Indonesia Stock Exchange Period 2016-2020). Jurnal Ilmu Pengetahuan Sosial, 8(7), 2133–2143.

Widnyana, I. W. (2018). P e r p a j a k a n.

Yuwono, F. (2018). Pengaruh Corporate Governance Dan Kompensasi Eksekutif Terhadap Agresivitas Pajak. Diponegoro Journal of Accounting, 7(4), 1–14.


DOI: 10.24127/akuisisi.v21i1.1533

DOI (PDF): https://doi.org/10.24127/akuisisi.v21i1.1533.g820

Article Metrics

Abstract view : 414 times
PDF - 267 times

Refbacks

  • There are currently no refbacks.



Creative Commons License
Akuisisi is licensed under a Creative Commons Attribution 4.0 International License. 

Flag Counter

Web Analytics View My Stats

Print ISSN : 1978-6581 Online ISSN : 2477-2984

Adress:

Fakultas Ekonomi dan Bisnis (FEB), Universitas Muhammadiyah Metro , Jl. Ki Hajar Dewantara No. 116 Iringmulyo, Metro Timur, Kota Metro, Lampung 34111.

Telephone: (0725)42445-42454

Email: akuisisijurnal@gmail.com