The influence of supervisors and differences in ownership on tax avoidance by Indonesian Insurance Companies
DOI:
https://doi.org/10.54957/educoretax.v6i7.2306Kata Kunci:
Gender diversity, Independent commissioner, Institutional ownership, Insurance companies, Tax avoidanceAbstrak
Pajak merupakan instrumen penting bagi keberlanjutan negara karena pajak membiayai lebih dari 82% pengeluaran negara. Namun, masih banyak perusahaan yang melakukan praktik penghindaran pajak untuk meningkatkan laba mereka. Praktik-praktik yang sah ini, yang memanfaatkan celah dalam undang-undang perpajakan, merugikan negara sekitar $2 miliar. Faktor-faktor penghindaran pajak dapat bervariasi, beberapa di antaranya mencakup peran pengawas dan pemilik yang seharusnya berperan penting dalam menekan praktik penghindaran pajak agar tidak merugikan baik perusahaan maupun negara. Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan institusional, komisaris independen, dan keragaman gender dalam dewan direksi terhadap penghindaran pajak. Perusahaan yang dipilih adalah perusahaan asuransi yang terdaftar di Bursa Efek Indonesia selama periode 2019 hingga 2024. Untuk menguji hal ini, digunakan metode kuantitatif dengan sumber data sekunder yang diperoleh dari laporan tahunan perusahaan, dengan total 96 observasi menggunakan teknik purposive sampling.
Taxes are an important instrument for the sustainability of the state because taxes finance more than 82% of state expenditure. However, there are still many companies that engage in tax avoidance practices to increase their profits. These legal practices, which exploit grey areas in tax legislation, cost the state around $2 billion. Tax avoidance factors can vary, some of which include the role of supervisors and owners who should be instrumental in curbing tax avoidance practices so as not to cause harm to either the company or the state. This study aims to determine the effect of institutional ownership, independent commissioners, and gender diversity on the board of directors on tax avoidance. The selected companies are insurance companies listed on the Indonesia Stock Exchange during the period of 2019 to 2024. To test this, a quantitative method was used with secondary data sources, derived from company annual reports, with a total of 96 observations using purposive sampling. Data analysis was conducted using panel data regression and t-tests using STATA v.17 software. The results showed that the moderating effect of profitability weakened the relationship between institutional ownership and tax avoidance, while institutional ownership, independent commissioners, gender diversity in the board of directors, and the role of profitability, as well as the relationship between independent commissioners and board gender diversity, did not affect tax avoidance in insurance companies listed on the IDX.
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