Nita Andriyani Budiman, Arina Zulfa Oktaviani, Zamrud Mirah Delima

FaktorFaktor yang Mempengaruhi Penghindaran Pajak dengan Komisaris Independen sebagai Pemoderasi

Introduction

Faktorfaktor yang mempengaruhi penghindaran pajak dengan komisaris independen sebagai pemoderasi. Penelitian ini mengkaji pengaruh multinasionalitas, tax haven, dan thin capitalization pada penghindaran pajak perusahaan Indonesia, dimoderasi komisaris independen. Mendesak evaluasi tata kelola & regulasi.

Abstract

This study examines the impact of multinationality, tax havens, and thin capitalization on tax avoidance, with an independent commissioner acting as a moderating variable. Utilizing a purposive sampling technique, the study focuses on primary consumer goods companies listed on the Indonesia Stock Exchange from 2017 to 2021, comprising 140 observations. The analysis employs Moderated Regression Analysis (MRA) via SPSS. Findings reveal that multinationality, tax havens, and thin capitalization do not influence tax avoidance, and independent commissioners do not moderate these relationships. The implications underscore the need for a reevaluation of tax regulations and corporate governance practices within the consumer goods sector. Both companies and regulators must reassess the effectiveness of oversight mechanisms in addressing tax avoidance, emphasizing continuous monitoring and improvement in corporate governance to ensure compliance and maintain public trust. This research introduces the novelty of using independent commissioners to mediate the influence of multinationality, tax havens, and thin capitalization on tax avoidance.

Review

This study meticulously investigates the influence of multinationality, tax havens, and thin capitalization on tax avoidance within Indonesian primary consumer goods companies, introducing independent commissioners as a potential moderating variable. Employing Moderated Regression Analysis on 140 observations from 2017 to 2021, the research sets out to empirically test these relationships. A key finding, albeit a null one, reveals that neither the primary predictors nor the moderating role of independent commissioners significantly impact tax avoidance, challenging some common assumptions in the field. The authors highlight the novelty of their approach in examining this specific moderating mechanism within the Indonesian context. The research contributes valuable empirical data to the literature on corporate tax avoidance and governance, especially given its focus on a specific emerging market and sector. The clear articulation of the research questions, the transparent methodological approach using MRA, and the well-defined sample selection are commendable. Despite the absence of significant findings for the tested hypotheses, the study provides a robust empirical test, which is crucial for building a comprehensive understanding of complex corporate phenomena. The explicit call for a reevaluation of tax regulations and corporate governance practices underscores the practical relevance of the work, offering actionable insights for both regulators and companies in Indonesia. While the reported null findings are significant in themselves, a deeper theoretical discussion of *why* these relationships might not be evident would considerably strengthen the paper. This could involve exploring alternative theoretical explanations, potential limitations in variable measurement (e.g., proxies for tax avoidance or the effectiveness of independent commissioners), or unique characteristics of the Indonesian consumer goods sector that might attenuate these effects. Future research could benefit from examining different sectors, incorporating additional control variables, or considering a qualitative dimension to better understand the nuances of corporate tax strategies and the multifaceted role of governance mechanisms beyond what purely quantitative proxies can capture. Further exploration into the *type* of tax avoidance activities and the *specific oversight functions* of independent commissioners might also yield more differentiated insights.

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