Analisis Pengaruh Karakteristik Perusahaan dan Tanggung Jawab Sosial Terhadap Penghindaran Pajak di Bursa Efek Indonesia

Jeniffer, Jeniffer (2020) Analisis Pengaruh Karakteristik Perusahaan dan Tanggung Jawab Sosial Terhadap Penghindaran Pajak di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian dijalankan dengan melakukan tindakan yang lebih mendalam dalam menganalisis, mengevaluasi, dan meneliti suatu perumusan permasalahan. Terdapat beberapa variabel yang dapat memberi pengaruh kepada penghindaran pajak dapat terdiri dari karakteristik perusahaan dan tanggung jawab sosial, karena suatu entitas dapat meminimalisir pembayaran kepada negara melalui kelemahan atas aturan yang ada. Karakteristik perusahaan dapat terdiri ukuran perusahaan, leverage, profitabilitas, intensitas modal, intensitas persediaan, dan jenis auditor. Berbagai jenis perusahaan yang berada di BEI (Bursa Efek Indonesia) dijadikan sebagai suatu bahan penelitian, biasanya jangka waktu lima tahun yaitu periode 2014 hingga 2018. Purposive sampling adalah tata cara dalam melakukan pengumpulan data. Jumlah sampel sebanyak 355 perusahaan atau sama dengan 1775 data. Penelitian ini memberikan hasil adanya pengaruh signifikan negatif antara ukuran perusahaan dengan penghindaran pajak Effective Tax Rate 1, leverage dengan penghindaran pajak Effective Tax Rate 1 dan Effective Tax Rate 2, signifikan positif antara intensitas modal dengan penghindaran pajak Effective Tax Rate 1, profitabilitas dengan penghindaran pajak Effective Tax Rate 2, serta terdapat beberapa variabel yang tidak memiliki pengaruh dengan penghindaran pajak Effective Tax Rate 1 dan Effective Tax Rate 2 yaitu intensitas persediaan, jenis auditor, dan tanggung jawab sosial. Selain itu, Effective Tax Rate 1 juga tidak memberikan pengaruh terhadap variabel profitabilitas, serta Effective Tax Rate 2 tidak memiliki pengaruh pada variabel ukuran perusahaan dan intensitas modal. ********************************************************************** This research was carried out by taking deeper action in analyzing, evaluating, and researching a problem formulation. There are several variables that can affect tax avoidance consisting corporate characteristics and social responsibility because an entity can minimize payments to the state through flaws in the existing rules. Company characteristics consist of company size, leverage, profitability, capital intensity, inventory intensity, and type of auditor. Various types of companies on the Indonesia Stock Exchange (IDX) during 2014 to 2018 are used as research objectd. Purposive sampling was the procedure chosen in conducting data collection. The total sample of this study was 355 companies which equates to 1775 data. This study provides the results of a significant negative effect between company size and tax avoidance Effective Tax Rate 1, leverage with tax avoidance Effective Tax Rate 1 and Effective Tax Rate 2, positive significant between capital intensity and tax avoidance Effective Tax Rate 1, profitability with tax avoidance Effective Tax Rate 2. There are several variables effecting tax avoidance Effective Tax Rate 1 and Effective Tax Rate 2, namely inventory intensity, auditor type, and social responsibility. In addition, Effective Tax Rate 1 also has no effect on profitability variables, and Effective Tax Rate 2 does not have effect on firm size and capital intensity variables.

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