PENGARUH DEWAN KOMISARIS INDEPENDEN, ENVIRONMENTAL UNCERTAINTY, DAN TAX RISK TERHADAP TAX AVOIDANCE

Aulya Kineta, Condro Widodo

Abstract


ABSTRAK

Meningkatnya kontribusi sektor perpajakan terhadap penerimaan negara menegaskan pentingnya pemahaman terhadap faktor-faktor yang memengaruhi kepatuhan dan praktik penghindaran pajak pada perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh Dewan Komisaris Independen, Environmental Uncertainty, dan Tax Risk terhadap Tax Avoidance pada perusahaan sektor manufaktur subsektor makanan dan minuman yang terdaftar di BEI periode 2021-2023. Penelitian ini menggunakan metode kuantitatif dengan teknik purposive sampling.  Sampel pada penelitian ini berjumlah 28 perusahaan dengan 84 data observasi. Penelitian ini menggunakan analisis regresi data panel dengan software STATA 17. Hasil penelitian ini menunjukkan bahwa Dewan Komisaris Independen tidak berpengaruh terhadap Tax Avoidance. Environmental Uncertainty tidak berpengaruh terhadap Tax Avoidance. Tax Risk berpengaruh positif terhadap Tax Avoidance. Temuan ini memberikan arahan penting bagi manajemen perusahaan dan pembuat kebijakan, dengan menekankan perlunya meningkatkan kepatuhan perpajakan serta memperkuat perencanaan pajak untuk meminimalkan penghindaran pajak dan menjaga stabilitas penerimaan negara.

Kata Kunci: ACGS, Dewan Komisaris Independen, Environmental Uncertainty, Tax Risk, Tax Avoidance

ABSTRACT

The increasing contribution of the tax sector to state revenue underscores the importance of understanding the factors that influence compliance and tax avoidance practices in companies. This study aims to determine the effect of the Independent Board of Commissioners, Environmental Uncertainty, and Tax Risk on Tax Avoidance in manufacturing companies in the food and beverage subsector listed on the IDX for the period 2021-2023. This study uses a quantitative method with a purposive sampling technique. The sample in this study consists of 28 companies with 84 observation data points. This research uses panel data regression analysis with STATA 17 software. The results of this study indicate that the Independent Board of Commissioners does not affect on tax avoidance. Environmental Uncertainty does not affect on Tax Avoidance. Tax Risk has a positive effect on Tax Avoidance. These findings provide important guidance for company management and policymakers, emphasizing the need to enhance tax compliance and strengthen tax planning to minimize tax avoidance and maintain the stability of state revenue.

Keywords: ACGS, Board of Commissioners, Environmental Uncertainty, Tax Risk, Tax Avoidance


Keywords


Dewan Komisaris Independen, Environmental Uncertainty, Tax Risk, Tax Avoidance, ACGS

References


Annida, L., & Firmansyah, A. (2022). Environmental Uncertainty, Debt Policy, Tax Avoidance: Does Managerial Ability Matter? Riset, 4(2), 054–071. https://doi.org/10.37641/riset.v4i2.162

Basuki, A. T. (2021). Analisis Data Panel dalam Penelitian Ekonomi dan Bisnis (Dilengkapi dengan Penggunaan Eviews) (A. R. Baskara, Ed.; Vol. 1). Media Sains Indonesia.

Chambers, R., Kokic, P., Smith, P., & Cruddas, M. (2000). Winsorization for Identifying and Treating Outliers in Business Surveys. Proceedings of the Second International Conference on Establishment Surveys (ICES II).

Choi, J., & Park, H. (2022). Tax Avoidance, Tax Risk, and Corporate Governance: Evidence from Korea. Sustainability, 14(1), 1–16. https://doi.org/10.3390/su14010469

Curry, K., & Fikri, I. Z. (2023). Determinan Financial Distress, Thin Capitalization, Karakteristik Eksekutif, Dan Multinationality Terhadap Praktik Tax Avoidance Pada Perusahaan Properti Dan Real Estate. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 18(1), 1–8. https://doi.org/10.25105/jipak.v18i1.12396

Direktorat Jenderal Industri Kecil, M. dan A. K. P. (2024, December 16). Kemenperin Mitrakan IKM Pangan dan Industri Besar melalui Business Matching. Direktorat Jenderal Industri Kecil, Menengah, Dan Aneka Kementrian Perindustrian.

Direktorat Jendral Pajak. (2021). Laporan Kinerja Direktorat Jenderal Pajak Tahun 2020. http://www.pajak.go.id/id/laporan-kinerja-tahun-2020

Dowling, J., & Pfeffer, J. (1975). Organizational Legitimacy: Social Values and Organizational Behavior. The Pacific Sociological Review, 18(1), 122–136.

Drake, K. D., Lusch, S. J., & Stekelberg, J. (2019). Does Tax Risk Affect Investor Valuation of Tax Avoidance? Journal of Accounting, Auditing & Finance, 34(1), 151–176. https://doi.org/10.1177/0148558X17692674

Ghozali, I. (2021). Aplikasi Analisis Multivariate dengan program IBM SPSS 26 (10th ed.). Badan Penerbit Universitas Diponegoro.

Gunawan, A. (2022). Peranan Good Corporate Governance Dalam Meminimalisir Praktik Penghindaran Pajak Pada Perusahaan Go Publik. Owner, 6(1), 379–385. https://doi.org/10.33395/owner.v6i1.618

Herman, K., Nurmawati, B., Iryani, D., & Suhariyanto, D. (2023). Tindak pidana perpajakan yang merugikan keuangan negara atas penyalahgunaan transfer pricing untuk penghindaran pajak. JPPI (Jurnal Penelitian Pendidikan Indonesia), 9(3), 1523–1523. https://doi.org/10.29210/020232796

Hilmi, M. F., Amalia, S. N., Amry, Z., & Setiawati, S. (2022). Pengaruh Dewan Komisaris Independen, Komite Audit, Leverage dan Intensitas Modal Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017. Owner, 6(4), 3533–3540. https://doi.org/10.33395/owner.v6i4.1178

Huang, H., Sun, L., & Zhang, J. (2017). Environmental Uncertainty and Tax Avoidance. In Accounting, Organizations and Society (Vol. 34, Issue 2, pp. 83–124). https://doi.org/10.1108/S1058-749720170000024002

Hutchens, M., & Rego, S. O. (2015). Does Greater Tax Risk Lead to Increased Firm Risk? SSRN Electronic Journal, 1–52. https://doi.org/10.2139/ssrn.2186564

Januardi, J., Trisnawati, E., & Firmansyah, A. (2022). Tax risk, environmental uncertainty, and tax avoidance: Does financial distress matter? Keberlanjutan : Jurnal Manajemen Dan Jurnal Akuntansi , 7(2), 140–155. https://doi.org/http://dx.doi.org/10.32493/keberlanjutan.v7i2.y2022.p140-155

Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X

Kusufiyah, Y. V., & Anggraini, D. (2023). Penghindaran Pajak Perusahaan Makanan dan Minuman Yang Terdaftar Di Bei Sebelum dan Selama Pandemi Covid-19. Jurnal Ekonomi Dan Bisnis Dharma Andalas, 25(1), 11–21. https://doi.org/10.47233/jebd.v25i1.662

Mangoting, Y., Yuliana, O. Y., Effendy, J., Hariono, L., & Lians, V. M. (2021). The Effect of Tax Risk on Tax Avoidance. Jurnal Keuangan Dan Perbankan, 25(3), 570–584. https://doi.org/10.26905/jkdp.v25i3.5629

Meyer, J. W., & Rowan, B. (1977). Institutionalized Organizations: Formal Structure as Myth and Ceremony. The American Journal of Sociology, 83(2), 340–363.

Neuman, S. S., Omer, T. C., & Schmidt, A. P. (2020). Assessing Tax Risk: Practitioner Perspectives. Contemporary Accounting Research, 37(3), 1788–1827. https://doi.org/10.1111/1911-3846.12556

Otley, D. T. (1980). The contingency theory of management accounting: Achievement and prognosis. Accounting, Organizations and Society, 5(4), 413–428. https://doi.org/10.1016/0361-3682(80)90040-9

Pamungkas, F. J., & Fachrurrozie. (2021). The Effect of the Board of Commissioners, Audit Committee, Company Size on Tax Avoidance with Leverage as an Intervening Variable. Accounting Analysis Journal, 10(3), 173–182. https://doi.org/https://doi.org/10.15294/aaj.v10i3.51438

Pratomo, D., & Rana, R. A. (2021). Pengaruh Kepemilikan Institusional, Komisaris Independen Dan Komite Audit Terhadap Penghindaran Pajak. JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi, 8(1), 91–103. https://doi.org/10.30656/jak.v8i1.2487

Pudjianti, F. N., & Ghozali, I. (2021). Pengaruh Karakteristik Komite Audit Terhadap Pengungkapan Csr Dengan Keberadaan Manajemen Risiko Sebagai Variabel Intervening. Diponegoro Journal of Accounting, 10(1), 1–13.

Purnomo, H., & Eriandani, R. (2023). The Effect of Enviromental Uncertainty and Tax Avoidance: The Role Managerial Ability. Riset Akuntansi Dan Keuangan Indonesia, 8(1), 1–11. https://doi.org/10.23917/reaksi.v8i1.21349

Sari, A. N. (2022, October 31). Kondisi Industri Pengolahan Makanan dan Minuman di Indonesia. Kementerian Keuangan Direktorat Jenderal Kekayaan Negara.

Sugiyono. (2022). Metode Penelitian Kuantitatif, Kualitatif, dan R&D (Sutopo, Ed.; 2nd ed., Vol. 4). ALFABETA.

Sulaiman, N., & Yusuf, H. (2024). Strategi Penanggulangan Tindak Pidana Perpajakan Di Indonesia: Studi Tentang Penghindaran Dan Penggelapan Pajak. JIIC: Jurnal Intelek Insan Cendikia, 1(9), 5124–5139.

Susilawati, I., Kustiawan, M., & Prawira, I. F. A. (2022). Risiko Pajak dan Penghindaran Pajak Berdampak Pada Kebangkrutan Perusahaan : Tinjauan Sistematis. Jurnal Pendidikan Akuntansi (JPAK), 10(1), 44–49. https://doi.org/10.26740/jpak.v10n1.p44-49

Tambunan, R. C. A. A., Trisnaningsih, S., & Widodo, C. (2023). Pengaruh Kesadaran Wajib Pajak, Kepemilikan Nomor Pokok Wajib Pajak, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi. Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah, 5(5), 2716–2729. https://doi.org/10.47467/alkharaj.v5i5.4269

Tax Justice Network. (2020). The State of Tax Justice 2020: Tax Justice in the time of COVID-19.

Vaz, M. A. B., Pacheco, P. S., Seidel, E. J., & Ansuj, A. P. (2017). Classification of the coefficient of variation to variables in beef cattle experiments. Ciência Rural, 47(11). https://doi.org/10.1590/0103-8478cr20160946

Walhi, Milieudefensie, & Friends of the Earth United States. (2024). Memupuk Konflik: Cara Astra Agro Lestari, berbagai Merek, dan Lembaga Keuangan Besar Memanfaatkan Kesenjangan Tata Kelola di Indonesia.




DOI: http://dx.doi.org/10.35906/jurakun.v12i1.2454

Article Metrics

Abstract view : 65 times
PDF (Bahasa Indonesia) - 33 times

Copyright (c) 2026 Aulya Kineta, Condro Widodo

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

The Author Owns the Copyright of The Article Published in Jurnal Akuntansi STIE Muhammadiyah Palopo

Article Jurnal akuntansi STIE Muhammadiyah Palopo been through a peer review process prior to publication. Journals, editors and editorial boards have the right or obligation to retract articles that contain inaccurate and misleading data if any. Read the Plagiarism Policy and Publication Ethics. Use of this site signifies your agreement to the Terms of Use.

This is an open access article distributed under the terms Creative Commons Attribution-ShareAlike 4.0 International License Creative Commons License.

Website Layout and Editing © 2016 Jurnal Akuntansi STIE Muhammadiyah Palopo on Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo.