GOOD CORPORATE GOVERNANCE, KARAKTERISTIK PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Infrastruktur, Utilitas, dan Transportasi yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020)

G, YEHEZKIEL TUNGGUL ALVIN (2021) GOOD CORPORATE GOVERNANCE, KARAKTERISTIK PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Infrastruktur, Utilitas, dan Transportasi yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Komite Audit, Kepemilikan Manajerial, Kepemilikan Institusional, Ukuran Perusahaan, Leverage, Likuiditas terhadap Tax Avoidance pada perusahaan infrastruktur, utilitas, dan transportasi baik secara parsial maupun simultan. Populasi pada penelitian ini adalah seluruh perusahaan sektor infrastruktur, utilitas dan transportasi yang terdaftar di Bursa Efek Indonesia tahun 2016-2020. Dengan menggunakan metode purposive sampling, maka jumlah sampel yang digunakan dalam penelitian ini adalah metode regresi data panel dengan tiga pendekatan yaitu, CEM, FEM, REM dengan spesifikasi model uji Chow, uji Hausman, dan uji Lagrange Multiplier dan terakhir diuji dengan uji asumsi klasik. Data di analisis menggunakan Eviews 10. Hasil penelitian membuktikan bahwa : 1) Komite Audit tidak berpengaruh terhadap Tax Avoidance. Hal ini disebabkan karena kemungkinan adanya pihak lain yang lebih mendominasi dalam melakukan pengawasan, seperti dewan komisaris selaku penyusun komite audit. 2) Kepemilikan Manajerial tidak berpengaruh terhadap Tax Avoidance. Hal ini disebabkan karena pihak manajerial tidak memiliki hak yang cukup besar dalam pengambilan keputusan perusahaan, sehingga pihak manajerial tidak memiliki kesempatan dan wewenang yang besar dalam perusahaan. 3) Kepemilikan Institusional berpengaruh terhadap Tax Avoidance. Hal ini disebabkan karena ingin menjamin investasi yang berkelanjutan dari investor, maka beban pajak perusahaan harus diminimalisir melalui perencanaan pajak agresif yang didorong oleh para pemilik institusional. 4) Ukuran Perusahaan berpengaruh terhadap Tax Avoidance. Hal ini disebabkan oleh ukuran perusahaan yang semakin besar akan mengakibatkan perusahaan untuk berusaha menekan jumlah pajak yang dibayarkan agar mendapatkan laba yang lebih besar. 5) Leverage berpengaruh terhadap Tax Avoidance. Hal ini disebabkan karena utang yang mengakibatkan munculnya beban bunga yang dapat menjadi pengurang laba kena pajak. 6) Likuiditas tidak berpengaruh terhadap Tax Avoidance. Hal ini disebabkan oleh karena likuiditas yang terlalu tinggi menggambarkan banyak uang tunai yang mengganggur sehingga dianggap kurang produktif, namun jika terlalu rendah maka akan mengurangi tingkat kepercayaam pada kreditur. 7) Komite Audit, Kepemilikan Manajerial, Kepemilikan Institusional, Ukuran Perusahaan, Leverage, dan Likuiditas berpengaruh secara simultan terhadap Tax Avoidance. Hal ini berarti bahwa keenam variabel tersebut merupakan faktor-faktor yang mempengaruhi tax avoidance perusahaan infrastruktur, utilitas, dan trasportasi di Bursa Efek Indonesia Kata Kunci: Tax Avoidance, Komite Audit, Kepemilikan Manajerial, Kepemilikan Institusional, Ukuran Perusahaan, Leverage, Likuiditas This study aims to determine the effect of Audit Committee, Managerial Ownership, Institusional Ownership, Company Size, Leverage, Liquidity on Tax Avoidance in infrastructure, utilities, and transportation, either partially or simultaneously. The population in this study are all companies in the infrastructure, utility and transportation sectors listed on the Indonesia Stock Exchange in 2016-2020. By using purposive sampling method, the number of samples used in this study is panel data regression method with three approaches, namely, CEM, FEM, REM with the specification of the Chow test model, Hausman test, and Lagrange Multiplier test and finally tested with the classical assumption test. The data were analyzed using Eviews 10. The results of the study prove that: 1) The Audit Committee has no effect on Tax Avoidance. This is due to the possibility that there are other parties who are more dominating in conducting supervision, such as the board of commissioners as composing the audit committee. 2) Managerial Ownership has no effect on Tax Avoidance. This is because the managerial side does not have sufficient rights in making company decisions, so that the managerial party does not have the opportunity and great authority in the company. 3) Institutional Ownership has an effect on Tax Avoidance. This is because to ensure sustainable investment from investors, the company's tax burden must be minimized through aggressive tax planning shown by institutional owners. 4) Company size has an effect on Tax Avoidance. This is because the larger the size of the company will result in the company trying to reduce the amount of tax earned in order to get a bigger profit. 5) Leverage has an effect on Tax Avoidance. This is due to debt that raises interest expense which can be a deduction from taxable profit. 6) Liquidity has no effect on Tax Avoidance. This is because liquidity that is too high describes a lot of disturbing cash so that it is considered less productive, but if it is too low it will reduce the level of trust in creditors. 7) Audit Committee, Managerial Ownership, Institutional Ownership, Company Size, Leverage, and Liquidity have a simultaneous effect on Tax Avoidance. This means that these variables are factors that affect the tax avoidance of infrastructure companies, and transportation on the Indonesia Stock Exchange.Key Words: Tax Avoidance, Audit Committee, Managerial Ownership, Institusional Ownership, Company Size, Leverage, Liquidity

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorMERLIYANA, MERLIYANA0312017602merliyana@stei.ac.id
Subjects: Akuntansi > Corporate Governance
Akuntansi > Perpajakan
Divisions: S1 Akuntansi
Depositing User: Yehezkiel Tunggul Alvin G
Date Deposited: 30 Aug 2021 04:47
Last Modified: 30 Aug 2021 04:47
URI: http://repository.stei.ac.id/id/eprint/4512

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