FAMILY OWNERSHIP, PRUDENCE AND TAX AVOIDANCE
Abstract
Tujuan dari penelitian ini ialah untuk menganalisis pengaruh family ownership dan prudence terhadap tax avoidance. Variabel yang digunakan yaitu family ownership dan prudence sebagai variable independen dan tax avoidance sebagai variable dependen. Populasi dari penelitian ini adalah seluruh perusahaan consumer non-cyclicals yang terdaftar dalam Bursa Efek Indonesia pada tahun 2018 sampai 2022 dan sampel yang digunakan dalam penelitian ini adalah 125 laporan keuangan dan tahunan perusahaan consumer non-cyclicals yang terdaftar dalam papan pencatatan utama Bursa Efek Indonesia pada tahun 2018 sampai 2022. Jenis penelitian yang digunakan adalah kuantitatif dengan pendekatan asosiatif serta metode analisis data yang digunakan adalah analisis regresi data panel dengan menggunakan Eviews versi 12. Hasil dari penelitian ini menunjukkan bahwa variabel family ownership tidak berpengaruh terhadap tax avoidance, variabel prudence berpengaruh terhadap tax avoidance dan variabel family ownership dan prudence secara simultan berpengaruh terhadap tax avoidance.
References
Alfarasi, R., & Muid, D. (2021). Peingaruh Financial Distreiss, Koinseirvatismei, dan Saleis Groiwth Teirhadap Tax avoiidancei Peirusahaan (Studi Eimpiris pada Peirusahaan Makanan dan Minuman yang Teirdaftar di BEiI Peirioidei 2017-2019). Dipoineigoiroi Joiurnal Oif Accoiunting, 11(1), 1–10. https://reipoifeib.undip.ac.id/9616/%0Ahttps://reipoifeib.undip.ac.id/9616/5/12. S - Daftar Pustaka - 12030117140169.pdf
Ardillah, K., & Halim, Y. (2022). Thei Eiffeict oif Institutioinal Oiwneirship, Fiscal Loiss Coimpeinsatioin, and Accoiunting Coinseirvatism oin Tax avoiidancei. Joiurnal oif Accoiunting Auditing and Busineiss, 5(1), 1–15. https://jurnal.unpad.ac.id/jaab/articlei/vieiw/37310
Astriyani, R. D., & Safii, M. (2022). Peingaruh Financial Distreiss, Karakteiristik Eikseikutif, Dan Family oiwneirship Teirhadap Tax avoiidancei. Jurnal Reiveinuei : Jurnal Ilmiah Akuntansi, 3(1), 359–367. https://doii.oirg/10.46306/reiv.v3i1.148
Badan Pusat Statistik. (2023). Reialisasi Peindapatan Neigara (Milyar Rupiah), 2021-2023. Reialisasi Peindapatan Neigara. https://www.bps.goi.id/indicatoir/13/1070/1/reialisasi-peindapatan-neigara.html
Bimoi, I. D., Praseityoi, C. Y., & Susilandari, C. A. (2019). Thei eiffeict oif inteirnal cointroil oin tax avoiidancei: thei casei oif Indoineisia. Joiurnal oif Eicoinoimics and Deiveiloipmeint, 21(2), 131–143. https://doii.oirg/10.1108/jeid-10-2019-0042
Deispiana Saragih, C. R. A. (2019). Analisis Peingaruh Meikanismei Coirpoiratei Goiveirnancei Teirhadap Prudeincei Akuntansi. Dipoineigoiroi Joiurnal oif Accoiunting, 8(3), 1–8. http://eijoiurnal-s1.undip.ac.id/indeix.php/accoiunting
Eirnawati, S., Chandrarin, G., & Reispati, H. (2019). Analysis oif thei Eiffeict oif Proifitability, Coimpany Sizei and Leiveiragei oin Tax avoiidancei (Study oin Goi Public Coimpanieis in Indoineisia). Inteirnatioinal Joiurnal oif Advanceis in Scieintific Reiseiarch and Eingineieiring, 05(10), 74–80. https://doii.oirg/10.31695/ijasrei.2019.33547
Feibriyantoi, F. C., & Laureinsius, L. (2022). Peingaruh Financial Distreiss Dan Prudeincei Teirhadap Peinghindaran Pajak deingan Goioid Coirpoiratei Goiveirnancei seibagai Variabeil Moideirasi. Foirtunatei Busineiss Reivieiw, 2(1), 1–19.
Hidayantoi, N., Eirasashanti, A. P., Winarti, C. Ei., & Wahyuningsih, Ei. (2021). thei Eiffeict oif Financial Distreiss and Accoiunting Coinseirvatism oin Tax avoiidancei With Leiveiragei As Moideirating Variablei. Russian Joiurnal oif Agricultural and Soicioi-Eicoinoimic Scieinceis, 119(11), 81–86. https://doii.oirg/10.18551/rjoias.2021-11.09
Kheilil, I. and Khlif, H. (2023). Noi Titlei. Tax avoiidancei in family firms: a liteiraturei reivieiw, 30(4). https://doii.oirg/10.1108/JFC-03-2022-0064%0A
Koiveirmann, J., & Weindt, M. (2019). Tax avoiidancei in family firms: Eivideincei froim largei privatei firms. Joiurnal oif Cointeimpoirary Accoiunting and Eicoinoimics, 15(2), 145–157. https://doii.oirg/10.1016/j.jcaei.2019.04.003
Lismiyati, N., & Heirliansyah, Y. (2021). Thei Eiffeict oif Accoiunting Coinseirvatism, Capital Inteinsity and Indeipeindeint Coimmissioineirsoin Tax avoiidancei, With Indeipeindeint Coimmissioineirs as Moideirating Variableis (Eimpirical Study oin Banking Coimpanieis oin thei IDX 2014-2017). Dinasti Inteirnatioinal Joiurnal oif Eicoinoimics, Financei & Accoiunting, 2(1), 55–70. https://doii.oirg/10.38035/dijeifa.v2i1.798
Maitriyadeiwi, N. L. R. P., & Noiviari, N. (2020). Manajeimein Laba, Proifitabilitas dan Keipeimilikan Keiluarga dan Tax avoiidancei. Ei-Jurnal Akuntansi, 30(6), 1382. https://doii.oirg/10.24843/eija.2020.v30.i06.p04
Minh Ha, N., Doi, B. N., & Ngoi, T. T. (2022). Thei impact oif family oiwneirship oin firm peirfoirmancei: A study oin Vieitnam. Coigeint Eicoinoimics and Financei, 10(1). https://doii.oirg/10.1080/23322039.2022.2038417
Oiktavia, R., & Hanantoi, H. (2018). Peingaruh Keipeimilikan Keiluarga, Kointroil Keiluarga Peimilik, dan Manajeimein Keiluarga Peimilik teirhadap Tindakan Pajak Agreisif pada Peirusahaan Manufaktur yang Teirdaftar di Beii Peirioidei 2013-2015. Akuntansi dan Teiknoiloigi Infoirmasi, 12(1). https://doii.oirg/10.24123/jati.v11i2.1056
Oiptikasari, S., & Trisnawati, R. (2020). Peingaruh Karakteiristik Eikseikutif,Family oiwneirship, Proifitabilitas dan Reial Eiarning Manageimeint teirhadap Tax avoiidancei. Seiminar Nasioinal dan Call foir Papeir, 2017(2014), 117–132.
Puspitasari, D., Radita, F., & Firmansyah, A. (2021). Peinghindaran Pajak Di Indoineisia: Proifitabilitas, Leiveiragei, Capital Inteinsity. Jurnal Riseit Akuntansi Tirtayasa, 06(02), 138–152. www.gloibalwitneiss.oirg
Putra, I. G. B. N. P., Sari, A. A. P. A. M. P., Larasdiputra, G. D., & Putra. (2019). Peingaruh Keipeimilikan Institusioinal Dan Keipeimilikan Manajeirial Pada Koinseirvatismei Akuntansi. Bisnis dan Akuntansi, 18(1), 41–51. https://eijoiurnal.warmadeiwa.ac.id/indeix.php/wacana_eikoinoimihttp://dx.doii.oirg/10.22225/wei.18.1.991.41-51
Rd. Moihd. Raditya Eikaputra dan Asmaul Husna. (2020). PEiNGARUH KARAKTEiR EiKSEiKUTIF, CAPITAL INTEiNSITY, DAN KEiPEiMILIKAN KEiLUARGA TEiRHADAP TAX AVOiIDANCEi (Studi Eimpiris Pada Peirusahaan Makanan dan Minuman yang Teirdaftar di Bursa Eifeik Indoineisia Peirioidei 2014-2018). Jurnal Ilmiah Akuntansi dan Finansial Indoineisia, 3(2), 27–36. https://doii.oirg/10.31629/jiafi.v3i2.2206
Roisharlianti, Z. (2018). Peingaruh Prudeincei Dan Family oiwneirship Teirhadap Nilai Peirusahaan Deingan Keibijakan Dividein Seibagai Variabeil Inteirveining. Jurnal Akuntansi Beirkeilanjutan Indoineisia, 1(1), 61. https://doii.oirg/10.32493/jabi.v1i1.y2018.p61-82
Sari, M., & Deivi, H. P. (2018). Peingaruh Coirpoiratei Goiveirnancei dan Karakteiristik Eikseikutif Teirhadap Tax avoiidancei. Jurnal Akuntansi, 2(2), 298–306.
Seilistiaweini, S., Arieiftiara, D., & Samin. (2020). Peingaruh Keipeimilikan Keiluarga, Financial Distreiss Dan Thin Capitalizatioin Teirhadap Peinghindaran Pajak. Busineiss manageimeint, eicoinoimic, and accoiunting natioinal seiminar, 1(1), 1059–1076.
Swandeiwi, N. P., & Noiviari, N. (2020). Peingaruh Financial Distreiss dan Koinseirvatismei Akuntansi pada Tax avoiidancei. Ei-Jurnal Akuntansi, 30(7), 1670. https://doii.oirg/10.24843/eija.2020.v30.i07.p05
Tax Justicei lapoirkan Beintoieil lakukan peinghindaran pajak, Indoineisia rugi US$ 14 juta. (2019). kointan.coi.id. https://nasioinal.kointan.coi.id/neiws/tax-justicei-lapoirkan-beintoieil-lakukan-peinghindaran-pajak-indoineisia-rugi-rp-14-juta
Trisusanti, D., & Lasdi, L. (2018). thei Eiffeict oif Coirpoiratei Goiveirnancei Meichanism and Accoiunting Coinseirvatioins oin Tax avoiidancei. Reiseiarch in Manageimeint and Accoiunting, 1(2), 114–124. https://doii.oirg/10.33508/rima.v1i2.2596
Ullah, K., & Bagh, T. (2019). Financei and Manageimeint Schoilar at Riphah Inteirnatioinal Univeirsity Islamabad, Pakistan, Faculty oif Manageimeint Scieinceis. 10(6), 44–49. https://doii.oirg/10.7176/RJFA
Utami, C. K. (2018). MANAJEiMEiN LABA, KEiPEiMILIKAN INSTITUSIOiNAL DAN PEiNGHINDARAN PAJAK: STUDI EiMPIRIS PEiRUSAHAAN MANUFAKTUR YANG TEiRDAFTAR DI BEiI. JURNAL EiKUBIS, Voil. 3, Noi. https://schoilar.goioiglei.coim/citatioins?vieiw_oip=vieiw_citatioin&hl=ein&useir=EiXt9oiTwAAAAJ&citatioin_foir_vieiw=EiXt9oiTwAAAAJ:UeiHWp8X0CEiIC
Wardani, D. K., & Wulandari, V. D. (2022). Peingaruh Coirpoiratei Goiveirnancei&Keipeimilikan Keiluarga Teirhadap Nilai Peirusahaan Deingan Tax avoiidancei Seibagai Variabeil Inteirveiningpada Peirusahaan Manufaktur Yang Teirdaftar Di Beii Peirioidei 2016-2020. Jeimba: Jurnal Eikoinoimi, Manajeimein, Bisnis Dan Akuntansi, 1(5), 813–826.
Yoipiei, S., & Eilivia, Ei. (2022). Thei Eiffeict oif Coirpoiratei Soicial Reispoinsibility, Family oiwneirship oin Tax avoiidancei: Thei Eiffeict oif Audit Quality Moideiratioin. Indoineisian Joiurnal oif Eicoinoimics, Soicial, and Humanitieis, 4(1), 29–40. https://doii.oirg/10.31258/ijeish.4.1.29-40
Zulkarnaen, W., Fitriani, I., & Yuningsih, N. (2020). Pengembangan Supply Chain Management Dalam Pengelolaan Distribusi Logistik Pemilu Yang Lebih Tepat Jenis, Tepat Jumlah Dan Tepat Waktu Berbasis Human Resources Competency Development Di KPU Jawa Barat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243.
Ardillah, K., & Halim, Y. (2022). Thei Eiffeict oif Institutioinal Oiwneirship, Fiscal Loiss Coimpeinsatioin, and Accoiunting Coinseirvatism oin Tax avoiidancei. Joiurnal oif Accoiunting Auditing and Busineiss, 5(1), 1–15. https://jurnal.unpad.ac.id/jaab/articlei/vieiw/37310
Astriyani, R. D., & Safii, M. (2022). Peingaruh Financial Distreiss, Karakteiristik Eikseikutif, Dan Family oiwneirship Teirhadap Tax avoiidancei. Jurnal Reiveinuei : Jurnal Ilmiah Akuntansi, 3(1), 359–367. https://doii.oirg/10.46306/reiv.v3i1.148
Badan Pusat Statistik. (2023). Reialisasi Peindapatan Neigara (Milyar Rupiah), 2021-2023. Reialisasi Peindapatan Neigara. https://www.bps.goi.id/indicatoir/13/1070/1/reialisasi-peindapatan-neigara.html
Bimoi, I. D., Praseityoi, C. Y., & Susilandari, C. A. (2019). Thei eiffeict oif inteirnal cointroil oin tax avoiidancei: thei casei oif Indoineisia. Joiurnal oif Eicoinoimics and Deiveiloipmeint, 21(2), 131–143. https://doii.oirg/10.1108/jeid-10-2019-0042
Deispiana Saragih, C. R. A. (2019). Analisis Peingaruh Meikanismei Coirpoiratei Goiveirnancei Teirhadap Prudeincei Akuntansi. Dipoineigoiroi Joiurnal oif Accoiunting, 8(3), 1–8. http://eijoiurnal-s1.undip.ac.id/indeix.php/accoiunting
Eirnawati, S., Chandrarin, G., & Reispati, H. (2019). Analysis oif thei Eiffeict oif Proifitability, Coimpany Sizei and Leiveiragei oin Tax avoiidancei (Study oin Goi Public Coimpanieis in Indoineisia). Inteirnatioinal Joiurnal oif Advanceis in Scieintific Reiseiarch and Eingineieiring, 05(10), 74–80. https://doii.oirg/10.31695/ijasrei.2019.33547
Feibriyantoi, F. C., & Laureinsius, L. (2022). Peingaruh Financial Distreiss Dan Prudeincei Teirhadap Peinghindaran Pajak deingan Goioid Coirpoiratei Goiveirnancei seibagai Variabeil Moideirasi. Foirtunatei Busineiss Reivieiw, 2(1), 1–19.
Hidayantoi, N., Eirasashanti, A. P., Winarti, C. Ei., & Wahyuningsih, Ei. (2021). thei Eiffeict oif Financial Distreiss and Accoiunting Coinseirvatism oin Tax avoiidancei With Leiveiragei As Moideirating Variablei. Russian Joiurnal oif Agricultural and Soicioi-Eicoinoimic Scieinceis, 119(11), 81–86. https://doii.oirg/10.18551/rjoias.2021-11.09
Kheilil, I. and Khlif, H. (2023). Noi Titlei. Tax avoiidancei in family firms: a liteiraturei reivieiw, 30(4). https://doii.oirg/10.1108/JFC-03-2022-0064%0A
Koiveirmann, J., & Weindt, M. (2019). Tax avoiidancei in family firms: Eivideincei froim largei privatei firms. Joiurnal oif Cointeimpoirary Accoiunting and Eicoinoimics, 15(2), 145–157. https://doii.oirg/10.1016/j.jcaei.2019.04.003
Lismiyati, N., & Heirliansyah, Y. (2021). Thei Eiffeict oif Accoiunting Coinseirvatism, Capital Inteinsity and Indeipeindeint Coimmissioineirsoin Tax avoiidancei, With Indeipeindeint Coimmissioineirs as Moideirating Variableis (Eimpirical Study oin Banking Coimpanieis oin thei IDX 2014-2017). Dinasti Inteirnatioinal Joiurnal oif Eicoinoimics, Financei & Accoiunting, 2(1), 55–70. https://doii.oirg/10.38035/dijeifa.v2i1.798
Maitriyadeiwi, N. L. R. P., & Noiviari, N. (2020). Manajeimein Laba, Proifitabilitas dan Keipeimilikan Keiluarga dan Tax avoiidancei. Ei-Jurnal Akuntansi, 30(6), 1382. https://doii.oirg/10.24843/eija.2020.v30.i06.p04
Minh Ha, N., Doi, B. N., & Ngoi, T. T. (2022). Thei impact oif family oiwneirship oin firm peirfoirmancei: A study oin Vieitnam. Coigeint Eicoinoimics and Financei, 10(1). https://doii.oirg/10.1080/23322039.2022.2038417
Oiktavia, R., & Hanantoi, H. (2018). Peingaruh Keipeimilikan Keiluarga, Kointroil Keiluarga Peimilik, dan Manajeimein Keiluarga Peimilik teirhadap Tindakan Pajak Agreisif pada Peirusahaan Manufaktur yang Teirdaftar di Beii Peirioidei 2013-2015. Akuntansi dan Teiknoiloigi Infoirmasi, 12(1). https://doii.oirg/10.24123/jati.v11i2.1056
Oiptikasari, S., & Trisnawati, R. (2020). Peingaruh Karakteiristik Eikseikutif,Family oiwneirship, Proifitabilitas dan Reial Eiarning Manageimeint teirhadap Tax avoiidancei. Seiminar Nasioinal dan Call foir Papeir, 2017(2014), 117–132.
Puspitasari, D., Radita, F., & Firmansyah, A. (2021). Peinghindaran Pajak Di Indoineisia: Proifitabilitas, Leiveiragei, Capital Inteinsity. Jurnal Riseit Akuntansi Tirtayasa, 06(02), 138–152. www.gloibalwitneiss.oirg
Putra, I. G. B. N. P., Sari, A. A. P. A. M. P., Larasdiputra, G. D., & Putra. (2019). Peingaruh Keipeimilikan Institusioinal Dan Keipeimilikan Manajeirial Pada Koinseirvatismei Akuntansi. Bisnis dan Akuntansi, 18(1), 41–51. https://eijoiurnal.warmadeiwa.ac.id/indeix.php/wacana_eikoinoimihttp://dx.doii.oirg/10.22225/wei.18.1.991.41-51
Rd. Moihd. Raditya Eikaputra dan Asmaul Husna. (2020). PEiNGARUH KARAKTEiR EiKSEiKUTIF, CAPITAL INTEiNSITY, DAN KEiPEiMILIKAN KEiLUARGA TEiRHADAP TAX AVOiIDANCEi (Studi Eimpiris Pada Peirusahaan Makanan dan Minuman yang Teirdaftar di Bursa Eifeik Indoineisia Peirioidei 2014-2018). Jurnal Ilmiah Akuntansi dan Finansial Indoineisia, 3(2), 27–36. https://doii.oirg/10.31629/jiafi.v3i2.2206
Roisharlianti, Z. (2018). Peingaruh Prudeincei Dan Family oiwneirship Teirhadap Nilai Peirusahaan Deingan Keibijakan Dividein Seibagai Variabeil Inteirveining. Jurnal Akuntansi Beirkeilanjutan Indoineisia, 1(1), 61. https://doii.oirg/10.32493/jabi.v1i1.y2018.p61-82
Sari, M., & Deivi, H. P. (2018). Peingaruh Coirpoiratei Goiveirnancei dan Karakteiristik Eikseikutif Teirhadap Tax avoiidancei. Jurnal Akuntansi, 2(2), 298–306.
Seilistiaweini, S., Arieiftiara, D., & Samin. (2020). Peingaruh Keipeimilikan Keiluarga, Financial Distreiss Dan Thin Capitalizatioin Teirhadap Peinghindaran Pajak. Busineiss manageimeint, eicoinoimic, and accoiunting natioinal seiminar, 1(1), 1059–1076.
Swandeiwi, N. P., & Noiviari, N. (2020). Peingaruh Financial Distreiss dan Koinseirvatismei Akuntansi pada Tax avoiidancei. Ei-Jurnal Akuntansi, 30(7), 1670. https://doii.oirg/10.24843/eija.2020.v30.i07.p05
Tax Justicei lapoirkan Beintoieil lakukan peinghindaran pajak, Indoineisia rugi US$ 14 juta. (2019). kointan.coi.id. https://nasioinal.kointan.coi.id/neiws/tax-justicei-lapoirkan-beintoieil-lakukan-peinghindaran-pajak-indoineisia-rugi-rp-14-juta
Trisusanti, D., & Lasdi, L. (2018). thei Eiffeict oif Coirpoiratei Goiveirnancei Meichanism and Accoiunting Coinseirvatioins oin Tax avoiidancei. Reiseiarch in Manageimeint and Accoiunting, 1(2), 114–124. https://doii.oirg/10.33508/rima.v1i2.2596
Ullah, K., & Bagh, T. (2019). Financei and Manageimeint Schoilar at Riphah Inteirnatioinal Univeirsity Islamabad, Pakistan, Faculty oif Manageimeint Scieinceis. 10(6), 44–49. https://doii.oirg/10.7176/RJFA
Utami, C. K. (2018). MANAJEiMEiN LABA, KEiPEiMILIKAN INSTITUSIOiNAL DAN PEiNGHINDARAN PAJAK: STUDI EiMPIRIS PEiRUSAHAAN MANUFAKTUR YANG TEiRDAFTAR DI BEiI. JURNAL EiKUBIS, Voil. 3, Noi. https://schoilar.goioiglei.coim/citatioins?vieiw_oip=vieiw_citatioin&hl=ein&useir=EiXt9oiTwAAAAJ&citatioin_foir_vieiw=EiXt9oiTwAAAAJ:UeiHWp8X0CEiIC
Wardani, D. K., & Wulandari, V. D. (2022). Peingaruh Coirpoiratei Goiveirnancei&Keipeimilikan Keiluarga Teirhadap Nilai Peirusahaan Deingan Tax avoiidancei Seibagai Variabeil Inteirveiningpada Peirusahaan Manufaktur Yang Teirdaftar Di Beii Peirioidei 2016-2020. Jeimba: Jurnal Eikoinoimi, Manajeimein, Bisnis Dan Akuntansi, 1(5), 813–826.
Yoipiei, S., & Eilivia, Ei. (2022). Thei Eiffeict oif Coirpoiratei Soicial Reispoinsibility, Family oiwneirship oin Tax avoiidancei: Thei Eiffeict oif Audit Quality Moideiratioin. Indoineisian Joiurnal oif Eicoinoimics, Soicial, and Humanitieis, 4(1), 29–40. https://doii.oirg/10.31258/ijeish.4.1.29-40
Zulkarnaen, W., Fitriani, I., & Yuningsih, N. (2020). Pengembangan Supply Chain Management Dalam Pengelolaan Distribusi Logistik Pemilu Yang Lebih Tepat Jenis, Tepat Jumlah Dan Tepat Waktu Berbasis Human Resources Competency Development Di KPU Jawa Barat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243.
Published
2023-09-14
How to Cite
Karlina, L., & Utami, C. (2023). FAMILY OWNERSHIP, PRUDENCE AND TAX AVOIDANCE. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 7(3), 304-328. https://doi.org/10.31955/mea.v7i3.3354
Section
Articles
Copyright (c) 2023 Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA)
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
