The influence of corporate governance on tax avoidance and earning management
DOI:
https://doi.org/10.54957/educoretax.v5i3.1388Kata Kunci:
Corporate governance, Earnings management, Tax avoidanceAbstrak
The agency relationship between company owners and company managers raises potential problems between the two due to conflicts of interest. Several issues that reflect agency problems include tax avoidance and earnings management, the aim of which is to provide profits for managers. One tool to prevent tax avoidance and earnings management is good corporate governance. This research aims to analyze the influence of corporate governance in reducing tax avoidance and earnings management. The research method used is descriptive qualitative research approach systematic literature review (SLR) uses framework PRISMA. The references used come from articles published from 2014 to 2024 with a focus on companies in Indonesia. Based on the results of the literature review, there is a tendency that corporate governance can reduce the incidence of tax avoidance and earnings management. However, there are several studies that present the opposite results. This research aims to enhance our understanding of governance studies concerning tax avoidance and earnings management. In addition, we hope this research will highlight the significance of implementing good corporate governance for companies.
Referensi
Ardiyos, S. (2014). Kamus Besar Akuntansi (14th ed.). Citra Harta Prima.
Arham, A., Firmansyah, A., Nor, A. M. E., & Vito, B. (2020). A Bibliographic Study on Tax Avoidance Research in Indonesia Article in. International Journal of Psychosocial Rehabilitation, 24, 2020. https://doi.org/10.37200/IJPR/V24I7/PR270956
Azaria, K., & Muslichah. (2021). Pengaruh Tata Kelola Perusahaan terhadap Nilai Perusahaan dengan Manajemen Laba Sebagai Variabel Mediasi. Jurnal MONEX, 10.
Daniel, D., & Harianto, S. (2022). Tata Kelola, Kepemilikan Keluarga, Auditor Berkualitas dan Manajemen Laba. Studi Akuntansi Dan Keuangan Indonesia, 5(1).
Dinarjito, A. (2024). The Influence Of Financial Performance And Tax Avoidance On Company Value In Mining Companies Listed On The Indonesian Stock Exchange 2017-2022. Educoretax, 4(5), 636–645. https://doi.org/10.54957/educoretax.v4i5.601
Farandy, A. C., Feliana, Y. K., & Kunci, K. (2021). Tata Kelola, Manajemen Laba, dan Kinerja Perusahaan Setelah IPO: Bukti dari Indonesia (Vol. 10).
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
Lusmeida, H., & Khomsiyah, K. (2022). Pengaruh Capital Requirements, Kepemilikan Manajerial Terhadap Manajemen Laba yang Dimoderasi Oleh Mekanisme Tata Kelola. Ekonomi, Keuangan, Investasi Dan Syariah (EKUITAS), 3(3), 368–375. https://doi.org/10.47065/ekuitas.v3i3.1251
Mayuni, N. L. M. D. (2020). Mendalami Keterkaitan Penghindaran Pajak Dari Pertumbuhan Penjualan, Risiko Perusahaan dan Tata Kelola. Jurnal Manajemen Bisnis, 17.
Murtina, W. S., Putra, W. E., & Yustien, R. (2020). Pengaruh Good Corporate Governance Terhadap Penghindaran Pajak (Tax Avoidance): Studi Empiris Perusahaan Perbankan Terdaftar di BEI Tahun 2015-2019. Jurnal Akuntansi Dan Auditing.
Natasha, & Feliana, Y. K. (2023). Pengaruh Tata Kelola Perusahaan terhadap Perilaku Penghindaran Pajak: Sebelum dan Selama Periode Pandemi Covid-19.
Putra, W. E. (2021). Good Corporate Governance dan Praktek Penghindaran Pajak (Tax Avoidance). Jurnal Manajemen Terapan Dan Keuangan (Mankeu), 10(03).
Rinta, M. (2021). Efektivitas Komite Audit dan Manajemen Laba. Jurnal Riset Dan Aplikasi: Akuntansi Dan Manajemen, 5(2). https://doi.org/10.33795/jraam.v5i2.011
Ryad, A. M., Syahrul, M., Istiqomah, I., Febriyanti, R., & Silpiani, E. (2024). Pengaruh Good Corporate Governance terhadap Manajemen Laba dengan Nilai Perusahaan sebagai Variabel Mediasi. 8(3).
Saraswati, W., Azizil Yudaruddin, Y., Atmojo, P., Rama Pramudia, D., & Khatimah Alfath, H. (2023). Pengaruh Mekanisme Tata Kelola, Koneksi Politik dan ROA terhadap Manajemen Laba Sektor Barang Konsumsi yang Terdaftar di BEI. Journal of Accounting, Taxation and Finance. www.kompas.id
Sari, I. P., Trisnawati, E., & Firmansyah, A. (2023). Pengungkapan Tata Kelola Perusahaan, Kompetensi Auditor Internal, Manajemen Laba: Peran Moderasi Penghindaran Pajak. Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik, 18(1). https://doi.org/10.25105/jipak.v18i1.15808
Scott, W. R. (2015). Financial Accounting Theory. Pearson Prentice Hall.
Tax Justice Network. (2024). State of Tax Justice 2024.
Wanda, W. (2022). Pengaruh Kepemilikan Keluarga dan Tata Kelola Perusahaan terhadap Praktik Manajemen Laba. In Jurnal Akuntansi dan Bisnis (Vol. 21, Issue 1). www.jab.fe.uns.ac.id
Wulanda, M., & Aziza, N. (2019). Pengaruh Corporate Governance terhadap Nilai Perusahaan dan Manajemen Laba sebagai Variabel Intervening pada Perusahaan Manufaktur Go Public di Indonesia. 2(1), 83–108. www.finance.detik.com
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2025 Hilal Syafa’at, Agung Dinarjito
Artikel ini berlisensi Creative Commons Attribution 4.0 International License.
