Potential of Tax Avoidance Based on Fraud Hexagon in Manufacturing Companies in BEI in Tax Avoidance Practice
DOI:
https://doi.org/10.9744/ijp.2.1.9-19Keywords:
Fraud, Fraud Hexagon, Tax AvoidanceAbstract
This research aims to determine the influence of pressure, opportunity, rationalization, competence, arrogance and collusion on tax avoidance in manufacturing companies on the IDX in carrying out tax avoidance practices in 2021-2022. This research uses a quantitative descriptive method, with a total of 27 companies as a sample with 54 data used obtained through company annual reports. The results of this study show that the pressure variable proxied by ROA has an effect on tax avoidance, the opportunity variable proxied by the proportion of independent board of commissioners (BDOUT) has no effect on tax avoidance, the rationalization variable proxied by audit opinion has an effect on tax avoidance, the competency variable which is proxied with changes in directors having no effect on tax avoidance, the arrogance variable which is proxied by CEO narcissism has no effect on tax avoidance, the collusion variable which is proxied by political connections has an effect on tax avoidance.
References
Ardianti, H. P. N. (2019). Profitabilitas, leverage, dan komite audit pada tax avoidance. E-Jurnal Akuntansi Universitas Udayana, 26(2019), 2020–2040. https://doi.org/10.24843/eja.2019.v26.i03.p13
Association of Certified Fraud Examiners (ACFE). (2020). Report to the nations 2020: Global study on occupational fraud and abuse. Retreieved from https://www.acfe.com/report-to-the-nation/2020/
Cao, Z. (2022). Corporate tax avoidance and fraud risk. Retrieved from https://irl.umsl.edu/dissertation
Cressey, D. R. (1953). Other people’s money : Astud of the social psychology of embezzlement.
Crowe, H. (2011). Why the fraud triangel is no longer enough. Howarth Crowe LLP.
Dahrani, D. (2021). Effect of Return on Asset and debt to equity ratio to tax avoidance in company. International Journal of Economic, Technology and Social Sciences, 2(2), 454–461. https://doi.org/10.53695/injects.v2i2.530
Desai, M. A., & Dharmapala, D. (2006). Corporate tax avoidance and high powered incentives. NBER Working Papers, 89. http://www.nber.org/papers/w16019
Eisenhardt, K. M. (1989). Agency theory. Academy of Management Riveuw, 14(1), 125–142. https://doi.org/10.1002/ 9781118266298.ch7
Ervina, D., & Wulandari, T. R. (2019). Pengaruh kompensasi rugi fiskal, profitabilitas, proporsi dewan komisaris independen, dan ukuran perusahaan terhadap tax avoidance. Jurnal Mutiara Madani, 07(1), 23–39.
Faradiza, S. A. (2019). Dampak strategi bisnis terhadap penghindaran pajak. Journal of Applied Accounting and Taxation, 4(1), 107–116. https://doi.org/10.30871/jaat.v4i1.1199
FCGI. (2004). Peranan dewan komisaris dan komite audit dalam pelaksanaan corporate governance (tata kelola perusahaan).
Gunawan, Y.-, Christy, Y.-, Se Tin, S. T.-, & Jonathan, L.-. (2021). The influence of independent board of commissioners, audit committee, and audit quality on tax avoidance. BALANCE: Economic, Business, Management and Accounting Journal, 18(1), 42. https://doi.org/10.30651/blc.v18i1.6495
Hanlon, M., & Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics, 50(2–3), 127–178. https://doi.org/10.1016/j.jacceco.2010.09.002
Hidranto, F. (2023). Praktik penghindaran pajak jadi isu serius G20 India. Retrieved from Indonesia.Go.Id. https://indonesia.go.id/g20/kategori/kabar-terkini-g20/7368/praktik-penghindaran-pajak-jadi-isu-serius-g20-india?lang=1
Jensen, M. C., & W.H Meckling. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal Financial Economics, 3.
Ji, A. E. (2019). Tax aggressiveness and auditor reporting. Journal of Applied Economics and Business Research, 9(2), 51–63.
Kalbuana, N., Taqi, M., Uzliawati, L., & Ramdhani, D. (2023). CEO narcissism, corporate governance, financial distress, and company size on corporate tax avoidance. Cogent Business and Management, 10(1). https://doi.org/10.1080/ 23311975.2023.2167550
kemenkeu.co.id. (2023). Menkeu : Kinerja penerimaan negara luar biasa dua tahun berturut-turut. Retrieved from Kementrian Keuangan Republik Indonesia. https://www.kemenkeu.go.id/informasi-publik/publikasi/berita-utama/Kinerja-Penerimaan-Negara-Luar-Biasa
Khuluqi, K., & Napisah. (2022). Pengaruh fraud pentagon terhadap kecurangan laporan keuangan dengan ukuran perusahaan sebagai pemoderasi. WACANA EKONOMI (Jurnal Ekonomi, Bisnis Dan Akuntansi), 21(2), 198–211. https://doi.org/10.22225/we.21.2.2022.198-211
Kumalaputri, S., Kurniawati, D., & Hanifah Setyaningrum. (2023). The analysis of corporate social responsibility, managerial ability, and tax planning. Asean International Journal of Business, 2(2), 228–238. https://doi.org/10. 54099/aijb.v2i2.627
Lestari, A. W. G., & Putri, I. G. A. M. A. D. (2017). Pengaruh corporate governance, koneksi politik, dan leverage terhadap penghindaran pajak. E-Jurnal Akuntansi, 18(3), 2028–2054.
Maidina, L. P., & Wati, L. N. (2020). Pengaruh koneksi politik, good corporate governance dan kinerja keuangan terhadap tax avoidance. Jurnal Akuntansi, 9(2), 118–131. https://doi.org/10.37932/ja.v9i2.95
Mardianto, M., & Tiono, C. (2019). Analisis pengaruh fraud triangle dalam mendeteksi kecurangan laporan keuangan. Jurnal Benefita, 1(1), 87–103. https://doi.org/10.22216/jbe.v1i1.3349
Mitchell, R., & Meacheam, D. (2011). Knowledge worker control: understanding via principal and agency theory. The Learning Organization, 18, 149–160.
Mundiroh, S., & Ningsih, F. E. (2022). Pengaruh fraud pentagon terhadap tax avoidance. Jurnal Ilmiah Raflesia Akuntansi, 8(2), 33–43. https://doi.org/10.53494/jira.v8i2.150
Nurhandono, F., & Firmansyah, A. (2017). Lindung nilai, financial leverage, manajemen laba dan agresivitas pajak. Media Riset Akuntansi, Auditing, & Informasi, 17(1), 31–52.
Peraturan Otoritas Jasa Keuangan Nomor 33 /POJK.04/2014
Pamunkas, I. D., & Utomo, D. (2018). Fraudelent financial reporting : An application of fraud pentagon theory to association of southeast asian nation corporate governance scorecard. Journal of Advanced Research in Law and Economics, 9, 1729–1737.
Paramita, A. S., Ardiansah, M. N., Delyuzar, R. A., & Dzulfikar, A. (2022). The analysis of leverage, return on assets, and firm size on tax avoidance. Accounting Analysis Journal, 11(3), 186–195. https://doi.org/10.15294/aaj.v11i3. 61617
Pratomo, D., Nazar, M. R., & Pratama, R. A. (2022). Pengaruh inventory intensity, karakter eksekutif, karakteristik ceo terhadap tax avoidance pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2016-2020. Jurnal Ilmiah Universitas Batanghari Jambi, 22(3), 1999. https://doi.org/10.33087/jiubj.v22i3.2871
Primasari, N. H. (2019). Leverage, ukuran perusahaan, profitabilitas, pertumbuhan penjualan, proporsi komisaris independen dan kualitas audit terhadap tax avoidance. Jurnal Akuntansi dan Keuangan, 8(1), 18–23.
Putra, Z. K. P., & Suhardianto, N. (2020). The influence of political connection on tax avoidance. Jurnal Akuntansi dan Keuangan, 22(2), 82–90. https://doi.org/10.9744/jak.22.2.82-90
Putri, V. R., & Putra, B. I. (2017). Pengaruh leverage, profitability, ukuran perusahaan dan proporsi kepemilikan institusional terhadap tax avoidance. Jurnal Ekonomi Manajemen Sumber Daya, 19(1), 1–11.
Ritonga, J. C. (2019). Pengaruh kompensasi rugi fiskal, pertumbuhan penjualan, dan intensitas modal terhadap penghindaran pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2017. Proceeding of National Conference on Accounting & Finance, 1–22. http://repository.wima.ac.id/id/eprint/6095
Salehi, M., Tarighi, H., & Shahri, T. A. (2020). The effect of auditor characteristics on tax avoidance of Iranian companies. Journal of Asian Business and Economic Studies, 27(2), 119–134. https://doi.org/10.1108/JABES-11-2018-0100
Sari, G. M. (2014). Pengaruh corporate governance, ukuran perusahaan, kompensasi rugi fiskal dan struktur kepemilikan terhadap tax avoidance (Studi empiris pada perusahaan manufaktur yang terdaftar di BEI tahun 2008-2012). Jurnal Akuntansi, 3.
Sawitri, A. P., Alam, W. Y., & Dewi, F. A. A. (2022). Pengaruh profitabilitas, pertumbuhan penjualan, ukuran perusahaan dan koneksi politik terhadap penghindaran pajak. Jurnal Riset Akuntansi Mercu Buana, 8(1), 44–52.
Sonia, S., & Suparmun, H. (2018). Factors influencing tax avoidance. Advances in Economics, Business and Management Research, 73, 238–243. https://doi.org/10.2991/aicar-18.2019.52
stats.oecd.org. (2022). Statutory corporate income tax rates. Retrieved from OECD.Stat. https://stats.oecd.org/Index. aspx?DataSetCode=CTS_CIT
Tebiono, J. N., & Sukadana, I. B. N. (2019). Faktor-faktor yang mempengaruhi tax avoidance pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Jurnal Bisnis dan Akuntansi, 2(2), 121–130. https://doi.org/10. 55587/jla.v2i2.52
Vousinas, G. L. (2019). Advancing theory of fraud: the S.C.O.R.E. model. Journal of Financial Crime, 26(1), 372–381. https://doi.org/10.1108/JFC-12-2017-0128
Waruwu, F. Z., & Kartikaningdyah, E. (2019). The effect of firm size, roa and executive character on tax avoidance. Advances in Social Science, Education and Humanities Research, 377(Icaess), 117–124.
Wolfe, D. T., & Hermanson, D. R. (2004). The fraud diamond : Considering the four elements of fraud. The CPA Journal, 74(12), 38–42.
