Pengaruh Good Corporate Governance dan Thin Capitalization terhadap Tax Avoidance
DOI:
https://doi.org/10.37481/jmeb.v6i3.2423Keywords:
Good Corporate Governance, Thin Capitalization, Tax Avoidance, Audit Committee, Independent CommissionersAbstract
This study aims to analyze the effect of Good Corporate Governance (GCG) and Thin Capitalization on Tax Avoidance. The study uses a sample of companies in the Energy sector listed on the Indonesia Stock Exchange from 2021 to 2025. The sampling method used in this study is purposive sampling, and Eviews 14 is used to analyze the data. The data source for this research is quantitative data from annual financial reports, with 40 companies serving as the research sample observed over 5 years, resulting in a total of 200 samples. The analysis technique used is panel data regression. The results of the study show that simultaneously, Good Corporate Governance and Thin Capitalization affect Tax Avoidance. The study also finds that the Good Corporate Governance variable of independent commissioners does not affect Tax Avoidance. Partially, the Good Corporate Governance variable of the audit committee does not affect Tax Avoidance. Partially, the Thin Capitalization variable has a positive effect on Tax Avoidance.
References
Ajmal, T. K., Kumar, V., & Balasubramanian, G. (2025). Tax-avoidance effect on investment inefficiency: An examination of agency theory. Journal of Emerging Market Finance, 24(1), 63–86.
Amelia, D., Setiaji, B., Primadewi, K., Habibah, U., Lounggina, T., Peny, L., Rajagukguk, K. P., Nugraha, D., Safitri, W., Wahab, A., Larisu, Z., Setiaji, B., & Dharta, F. Y. (N.D.). M E To D E P E N E L I T I A N Ku A N T I Tat I F.
Anggraini, A. (2024). Good Corporate Governance Moderates The Relationship Of Company Complexity And Risk Management With Sustainability Performance. 03(09), 1236–1248. Https://Doi.Org/10.58806/Ijsshmr.2024.V3i9n12
Arifah, Y., & Arieftiara, D. (2022). The effect of thin capitalization and capital intensity on tax avoidance with institutional ownership as moderating variables. Proceeding of Jakarta Economic Sustainability International Conference Agenda. 1(1), 113-128.
Astuti, S. B., Chasbiandani, T., Utami, K., & Muharomi, Z. F. (2023). Financial Statement Ratios , Audit Quality And Long-Term Tax Avoidance. 06(11), 48–49. Https://Doi.Org/10.47191/Jefms/V6-I11-43
Basuki, A. T. (2021). Analisis data panel dalam penelitian ekonomi dan bisnis (dilengkapi dengan penggunaan EViews). UMY Press.
Bello, K. B. (2023). Sains Humanika Evasion And Avoidance As Forms Of Tax Non-Compliance : A Critical. 3, 39–42.
Danarta, L. V., Komang, N., Wiguna, C., & Januarti, V. E. (2025). Pengaruh Komisaris Independen Komite Audit Dan Karakter Eksekutif Terhadap Penghindaran Pajak. 4(3), 420–432. Https://Doi.Org/10.54259/Akua.V4i3.5145
Dyreng, S. D., Hills, R. W., Lewellen, C. M., & Lindsey, B. P. (2025). Endogeneity and the economic consequences of tax avoidance. Contemporary Accounting Research, 42(1), 702–730.
Handoyo, S., Wicaksono, A. P., & Darmesti, A. (2022). Does corporate governance support tax avoidance practice in Indonesia? International Journal of Innovative Research and Scientific Studies, 5(3).
Hendrastuti, R., & Harahap, R. F. (2023). Jurnal Akuntansi Aktual Agency Theory : Review Of The Theory And Current Research. 10(1), 85–100.
International Energy Agency. (2020). Global CO₂ emissions in 2019. IEA.
Karuniasari, L. A., & Noviari, N. (2022). Dewan komisaris independen, komite audit, koneksi politik dan tax avoidance. E-Jurnal Akuntansi, 32(9).
Kasir, K., Djajadikerta, H., & Maratno, S. F. E. (2025). Drivers of tax avoidance: A literature review approach. Edelweiss Applied Science and Technology, 9(1), 628–648.
Kementerian Energi dan Sumber Daya Mineral. (2024). Laporan kinerja Kementerian Energi dan Sumber Daya Mineral tahun 2024. Kementerian Energi dan Sumber Daya Mineral Republik Indonesia.
Kementerian Energi dan Sumber Daya Mineral. (2025). Kinerja sektor ESDM 2024: Lampaui target, penuhi kebutuhan domestik, dan tingkatkan ketahanan energi. Kementerian Energi dan Sumber Daya Mineral Republik Indonesia.
Kementerian PPN/Bappenas. (2020). Rencana pembangunan jangka menengah nasional (RPJMN) 2020–2024. Kementerian Perencanaan Pembangunan Nasional/Badan Perencanaan Pembangunan Nasional.
Nanda, R. F., & Damayanti, C. R. (2021). The Effect Of Corporate Governance On Firm Value In Iicd Award Recipient Companies. 8(2), 275–284.
Niloveri, P. D., & Masyitah, E. (2023). Pengaruh Current Ratio, Komisaris Independen, Dan Intensitas Modal Terhadap Agresivitas Pajak Pada Perusahaan Sektor Pertanian Yang Terdaftar Di Bei. Jurnal Maibie(Management, Accounting, Isla Mic Banking And Isla Mic Economic), 11(1), 204–220.
Nursita, M., & Karlina, L. (2024). Factors Affecting Tax Avoidance In Property And Real Estate Sub Sector Companies Listed On The Indonesia Stock Exchange. 10, 1105–1113.
OECD. (2024). OECD economic surveys: Indonesia 2024. OECD Publishing.
Ompusunggu, H., Afdal, & Richmayati, M. (2025). Analisis Good Corporate Governance Terhadap Penghindaran Pajak ( Tax Avoidance ). 9(April), 800–808.
Pandapotan, F., Puspitasari, F., & Maharani, A. (2023). Internal control, audit quality, and tax avoidance: Evidence from property and real estates. Neo Journal of Economy and Social Humanities, 2(2), 71–77.
Permatasari, I. D., Sa, H., & Fahmi, A. S. (2025). Journal Of Qualitative And Quantitative Research Teknik Penyusunan Variabel , Instrumen Penelitian Dan Pengumpulan Data Dalam Penelitian Kuantitatif. 2(1), 63–70.
Putri, Riska Aulia, Puspitaningrum, T., Kartika, D., Hayam, U., & Perbanas, W. (2025). Faktor-Faktor Yang Mempengaruhi Tax Avoidance Pada Perusahaan Sektor Energy Di Bei Tahun 2018-2022. 13(2), 162–172.
Putri, Rizka Amalia, Fadlurohman, A., & Mughni, M. (2025). Panel Data Regression Approach To Identify Factors Affecting Unemployment In East Java Province. 3(June), 11–18.
Rafie, M. P., Sihombing, I., Nasution, F. N., & Muda, I. (2025). Theoretical foundations of corporate governance and board of directors: A systematic literature review. Indonesia Economic Journal, 1(2), 1861–1870.
Raga, R. A., Andayani, W., Pertiwi, H. P., Harjo, D., & Terbuka, U. (2023). Ilomata International Journal Of Tax & Accounting. 4(4), 878–894.
Rahmadi, A. D., & Mujiyati. (2024). Pengaruh leverage, capital intensity, komisaris independen, kepemilikan institusional, komite audit dan thin capitalization terhadap tax avoidance. Jurnal Bina Akuntansi, 11(2), 70–87.
Ramadhan, M. R. (2023). The impact of thin capitalization rule on tax avoidance in Indonesia. Journal of Accounting and Investment, 24(2), 323–335.
Sahir, S. H. (2022). Buku Ini Di Tulis Oleh Dosen Universitas Medan Area Hak Cipta Di Lindungi Oleh Undang-Undang Telah Di Deposit Ke Repository Uma Pada Tanggal 27 Januari 2022.
Satrio, I., & Salsabilla, F. M. (2023). Peran harga transfer dan permodalan tipis pada praktik penghindaran pajak di Indonesia. BAJ: Behavioral Accounting Journal, 6(1), 14–23.
Simanjuntak, G. Y. (2024). Jurnal Ilmiah Accusi Jurnal Ilmiah Accusi. 6(2), 196–208. Https://Doi.Org/10.36985/Zp9jpc63
Sugiyono. (2022). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta.
Tanriady, F. (2024). Faktor yang mempengaruhi indikasi penghindaran pajak dengan CSR sebagai variabel moderasi pada perusahaan pertambangan. Media Akuntansi dan Perpajakan Indonesia, 5(2).
Wibowo, A. S., Sari, D., Widyatama, U., & Widyatama, U. (2024). The Effect Of Profitability And Thin Capitalization On Tax Avoidance Moderated By Transfer Pricing In Energy Sector Companies Listed On The Indonesia. 4(12), 1473–1485.
Wijayanti, D., & Aji, M. R. B. (2023). Analisis kebijakan fiskal terhadap pertumbuhan ekonomi di Indonesia. Jurnal Aplikasi Bisnis, 20(1).
World Bank. (2023). Indonesia country climate and development report. World Bank.
