Analisis Pengaruh Tata Kelola Perusahaan pada Aktivitas Penghindaran Pajak Perusahaan Keuangan di Indonesia

Rudianto, Khelvin (2020) Analisis Pengaruh Tata Kelola Perusahaan pada Aktivitas Penghindaran Pajak Perusahaan Keuangan di Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian dilakukan untuk mengetahui aktivitas penghindaran pajak pada perusahaan keuangan yang terdaftar pada Bursa Efek Indonesia. Penelitian dilakukan dengan melibatkan tata kelola perusahaan (kompensasi eksekutif, karakteristik eksekutif, ukuran perusahaan, kepemilikan institusional, proporsi dewan komisaris, keanggotaan wanita dalam dewan direksi, komite audit, serta kualitas audit) sebagai variabel independen. Aktivitas penghindaran pajak sebagai variabel dependen diukur dengan menggunakan indikator Effective Tax Rates. Penelitian tersebut menganalisa data sekunder berupa laporan keuangan yang dipublikasi BEI dalam rentang periode 2014 sampai 2018. Sampel penelitian terdiri dari 91 perusahaan yang bergerak di bidang keuangan tetapi hanya 58 perusahaan yang memenuhi kriteria dari peneliti untuk dapat dilanjutkan ke tahap pengujian. Jumlah data yang dinyatakan layak uji setelah pengujian outlier adalah sebanyak 248 data. Setelah mengumpulkan data, peneliti mengolah data tersebut menggunakan aplikasi SPSS dan eViews. Hasil penelitian menunjukkan bahwa hanya 4 dari 8 variabel independen yang memberikan hasil signifikan. Karakteristik eksekutif, ukuran perusahaan, keanggotaan wanita dalam dewan direksi, dan kualitas audit merupakan variabel yang memberikan hasil signifikan. Sedangkan 4 variabel lainnya yang memiliki pengaruh tetapi tidak signifikan adalah kompensasi eksekutif, kepemilikan institusional, komisaris independen, dan komite audit. Dengan demikian, bagi regulator dalam menetapkan atau meningkatkan target penerimaan negara dapat mempertimbangkan variabel-variabel dalam penelitian ini terutama yang mempunyai pengaruh signifikan. ********************************************************************** The study was conducted to determine tax avoidance activities on financial companies listed in the Indonesia Stock Exchange. The study was conducted by involving corporate governance (executive compensation, executive characteristics, company scope, institutional ownership, the proportion of the board of commissioners, membership of women on the board of directors, audit committee, and audit quality) as an independent variable. Tax avoidance activity as the dependent variable was measured using the Effective Tax Rates indicator. The study analyzed secondary data in the form of financial statements published by the Indonesia Stock Exchange from 2014 to 2018. The research sample consisted of 91 companies engaged in finance but only 58 companies met the criteria of researchers to proceed to the testing phase. The amount of data declared worthy of testing after outlier testing is 248 data. After collecting data, researchers processed the data using the SPSS and eViews applications. The results showed that only 4 of the 8 independent variables gave significant results. Executive characteristics, company size, female membership in the board of directors, and audit quality are variables that provide significant results. While the 4 other variables that have influence but are not significant are executive compensation, institutional ownership, independent commissioners, and audit committees. Thus, regulators in setting or increasing state revenue targets can consider the variables in this study, especially those that have a significant influence.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 23
Uncontrolled Keywords: tax, tax avoidance, corporate governance, executive characteristics, company size, female membership on the board, audit quality
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 28 Apr 2020 02:31
Last Modified: 05 Oct 2020 06:39
URI: http://repository.uib.ac.id/id/eprint/2276

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