DETERMINAN RISIKO PAJAK PERUSAHAAN DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI
Abstract
Penelitian ini bertujuan untuk menguji pengaruh Penghindaran Pajak, Kemampuan Manajerial, dan Koneksi Politik terhadap Risiko Pajak Perusahaan dengan Komisaris Independen sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022-2024. Metode pemilihan sampel yang digunakan adalah purposive sampling dan diperoleh 66 data sampel. Data dianalisis menggunakan Moderated Regression Analysis (MRA) dengan perangkat lunak EViews 13. Hasil penelitian menunjukkan bahwa Penghindaran Pajak dan Koneksi Politik berpengaruh secara positif terhadap Risiko Pajak Perusahaan, sedangkan variabel Kemampuan Manajerial tidak menunjukkan adanya pengaruh terhadap Risiko Pajak Perusahaan. Selain itu, variabel Komisaris Independen yang diproksikan dengan Komisaris Independen secara signifikan memperlemah hubungan antara Penghindaran Pajak dan Koneksi Politik terhadap Risiko Pajak Perusahaan, namun tidak mampu memoderasi pengaruh Kemampuan Manajerial terhadap Risiko Pajak Perusahaan.
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Apriani, N. W. L. (2025). Tax Avoidence: Pengaruh Transfer Pricing, Profitabilitas Dan Leverage Di Perusahaan Sektor Energi Yang Terdaftar Di Bei. Riggs: Journal Of Artificial Intelligence And Digital Business, 4(3), 3817–3825. Https://Doi.Org/10.31004/Riggs.V4i3.2566
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Baokbah, A., & Shirodkar, V. (2024). The Impact Of Institutions, Industry, And Scale Of Operations On Foreign Subsidiaries’ Political Connections: Evidence From Saudi Arabia And Egypt. Critical Perspectives On International Business, 20(5), 589–613. Https://Doi.Org/10.1108/Cpoib-06-2023-0055
Chen, W. (2021). Tax Risks Control And Sustainable Development: Evidence From China. Meditari Accountancy Research, 29(6), 1381–1400. Https://Doi.Org/10.1108/Medar-05-2020-0884
Choi, J., & Park, H. (2022). Tax Avoidance, Tax Risk, And Corporate Governance: Evidence From Korea. Sustainability (Switzerland), 14(1). Https://Doi.Org/10.3390/Su14010469
Citra, M., & Satwiko, L. R. (2023). Pengaruh Koneksi Politik Dan Faktor-Faktor Lainnya Terhadap Penghindaran Pajak (Vol. 3, Number 2). Http://Jurnaltsm.Id/Index.Php/Ejatsm
Demerjian, P., Lev, B., Mcvay, S., Bamber, L., Bonner, B., Brown, L., Cadman, B., Cooper, M., Curtis, A., Farber, D., Goldberg, M., Hayes, R., Leverty, T., & Lewis, M. (2011). Quantifying Managerial Ability: A New Measure And Validity Tests * (Number 404). Http://Ssrn.Com/Abstract=1266974
Faadiyanti, L., & Wulandari, S. (2022). Tax Avoidance Dari Sudut Pandang“Size, Return On Asset, Leverage, Capital Intensity Dan Komisaris Independen. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 6(2), 666-683. https://doi.org/10.31955/mea.v6i2.2072
Garg, M., Khedmati, M., Meng, F., & Thoradeniya, P. (2022). Tax Avoidance And Stock Price Crash Risk: Mitigating Role Of Managerial Ability. International Journal Of Managerial Finance, 18(1), 1–27. Https://Doi.Org/10.1108/Ijmf-03-2020-0103
Guedrib, M., & Bougacha, F. (2024). The Moderating Effect Of Tax Risk On The Relationship Between Tax Avoidance And Firm Risk: Empirical Evidence In The French Context. International Journal Of Law And Management, 66(4), 468–495. Https://Doi.Org/10.1108/Ijlma-06-2023-0140
Haider, I., Singh, H., & Sultana, N. (2021). Managerial Ability And Accounting Conservatism. Journal Of Contemporary Accounting And Economics, 17(1). Https://Doi.Org/10.1016/J.Jcae.2020.100242
Hambrick, D. C., & Mason, P. A. (1984). Upper Echelons The Organization As A Reflection Of Its Top Managers.
Harianti, T., & Hapsari, Rr. P. D. (2024). Good Corporate Governance As Moderating Effect Of Tax Avoidance And Tax Risk On Company Risk. Journal Of Business And Information Systems (E-Issn: 2685-2543), 6(1), 32–46. Https://Doi.Org/10.36067/Jbis.V6i1.230
Jeffrey, P., & Salancik, G. R. (1978). The External Control Of Organizations: A Resource Dependence Perspective. Stanford University Press.
Jensen, M. C., Meckling, W. H., Benston, G., Canes, M., Henderson, D., Leffler, K., Long, J., Smith, C., Thompson, R., Watts, R., & Zimmerman, J. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. In Journal Of Financial Economics (Number 4). Harvard University Press. Http://Hupress.Harvard.Edu/Catalog/Jenthf.Html
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Malinda, K., Sintha, L., Munandar, A., & Bertuah, E. (2022). The Influence Of Political Connections, And Good Corporate Governanceon Tax Aggressiveness. In American International Journal Of Business Management (Aijbm) (Vol. 5).
Marbun, Y. A., Rianto, & Abdurrosyid, M. (2024). Pengaruh Capital Intensity, Koneksi Politik, Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak.
Otchere, I., Senbet, L. W., & Zhu, P. (2020). Does Political Connection Distort Competition And Encourage Corporate Risk Taking? International Evidence. Journal Of Empirical Finance, 55, 21–42. Https://Doi.Org/10.1016/J.Jempfin.2019.10.006
Ronika, Z. C., Fatihatul Hidayah, D., Febriansyah, A., Maulana Yunus, S., Saifuljihad, I., & Putu Eka Widiastuti, N. (2024). Perencanaan Pajak Dengan Memanfaatkan Pp No. 23 Tahun 2018 (Studi Kasus Pada Pt X Di Jawa Timur). Http://Jurnal.Stie-Aas.Ac.Id/Index.Php/Jap
Rudyanto, A., Julisar, J., & Debora, D. (2023). Political Connection As A Double-Edged Sword: The Case Of Tax Aggressiveness Practice During The Covid-19 Pandemic. Asian Journal Of Accounting Research, 8(4), 400–410. Https://Doi.Org/10.1108/Ajar-04-2023-0113
Sandrina, M. E., Yudianto, I., & Priyono, P. (2025). Pengaruh Managerial Ability, Financial Constraints, Dan Foreign Operation Terhadap Agresivitas Pajak. Www.Idx.Co.Id
Saragih, A. H., & Ali, S. (2023a). Corporate Tax Risk: A Literature Review And Future Research Directions. Management Review Quarterly, 73(2), 527–577. Https://Doi.Org/10.1007/S11301-021-00251-8
Saragih, A. H., & Ali, S. (2023b). The Impact Of Managerial Ability On Corporate Tax Risk And Long-Run Tax Avoidance: Empirical Evidence From A Developing Country. Corporate Governance (Bingley), 23(5), 1117–1144. Https://Doi.Org/10.1108/Cg-08-2022-0346
Shin, H.-M. (2024). 경영자 능력이 세무계획과 세무위험에 미치는 영향 The Impact Of Managerial Ability On Tax Risk And Tax Planning. 43–49. Https://Doi.Org/10.22678/Jic.2024.22.11.043
Sihono, A., & Febyansyah, A. (2023). Tax Avoidance Dan Tax Risk: Peran Moderasi Dari Corporate Governance. Reviu Akuntansi Dan Bisnis Indonesia, 7(1), 1–16. Https://Doi.Org/10.18196/Rabin.V7i1.16631
Wahyuningrum, I. F. S., Rizkyana, F. W., & Sari, A. P. (2025). Csr, Profitability, Capital And Inventory Intensity Effects On Etr Moderated By Firm Size. Accounting Analysis Journal, 13(3), 226–236. Https://Doi.Org/10.15294/Aaj.V13i3.9661
Published
2026-07-16
How to Cite
Kurniawati, N. A., & Baroroh, N. (2026). DETERMINAN RISIKO PAJAK PERUSAHAAN DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 10(2), 1023-1043. https://doi.org/10.31955/mea.v10i2.7580
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