Analisis Pengaruh Csr, Tata Kelola Perusahaan dan Karakteristik Perusahaan Terhadap Penghindaran Pajak

Shelly, Shelly (2020) Analisis Pengaruh Csr, Tata Kelola Perusahaan dan Karakteristik Perusahaan Terhadap Penghindaran Pajak. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Objective dari penelitian ini adalah untuk menemukan apakah CSR, tata kelola dalam perusahaan serta karakteristik perusahaan ada pengaruh pada penghindaran pajak. Variabel dependen penghindaran pajak akan menggunakan tarif pajak efektif sebagai proksi serta kepemilikan institusional, komisaris independen, komite audit, profitabilitas, leverage, arus kas operasional, noncurrent asset-to-noncurrent financing, ukuran perusahaan, pertumbuhan penjualan dan CSR sebagai faktor yang mempengaruhi atau yang disebut sebagai variabel independen. Penelitian dilakukan mengandalkan metode purposive sampling untuk melangsungkan penelitian dengan sampel terseleksi berupa 391 perusahaan terbuka di Bursa Efek Indonesia (BEI) tahun 2014 – 2018. Data dapat diunduhkan melalui situs BEI www.idx.co.id dan site dari perusahaan terkait. Data yang terinput kemudian diuji dengan program SPSS Statistics Data Editor dan Eviews.10. Hasil studi penelitian berikut menyatakan terdapat variabel yang mempengaruhi penghindaran pajak secara signifikan yaitu profitabilitas dan kepemilikan institusional. Selain itu, komisaris independen, komite audit, leverage, arus kas operasional, noncurrent asset-to-noncurrent financing, ukuran perusahaan, pertumbuhan penjualan dan juga CSR tidak mempengaruhi penghindaran pajak. ********************************************************************** The objective of this research is to find out whether CSR, corporate governance as well as characteristics of a corporate have influences on tax avoidance. The tax avoidance as a dependent variable will use effective tax rates as a proxy and institutional ownership, independent commissioner, audit committee, profitability, leverage, operating cashflow, noncurrent asset-to-noncurrent financing, company size, sales growth and CSR were the factor of influences which is referred as independent variable. This study was conducted relying on the method of purposive sampling to carry out the research with selected samples of 391 listed companies in Indonesia Stock Exchange in 2014-2018. Data can be downloaded through the IDX website www.idx.co.id and the sites of related companies. The data then will be tested with SPSS Statistics Data Editor and Eviews.10 program. The results of the following research state that there are variables that influence tax avoidance significantly which is institutional ownership and profitability that had a significant effect to tax avoidance. In addition, independent commissioner, audit committeem leverage, operating cashflow, noncurrent asset-to-noncurrent financing, company size, sales growth and CSR have no significant effect on tax avoidance.

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