Pratiwi, Ni Putu Sri Devi Ratna (2019) Tata Kelola Perusahaan, Kualitas Audit, Kepemilikan Keluarga, Dan Agresivitas Pajak. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk membuktikan dugaan adanya tindakan agresivitas pajak yang dilakukan oleh wajib pajak badan di Indonesia. Penelitian ini juga menguji dan menganalis pengaruh tata kelola perusahaan dan kualitas audit terhadap agresivitas pajak, serta adanya kepemilikan keluarga sebagai variabel moderasi dalam pengaruh tata kelola perusahaan dan kualitas audit terhadap agresivitas pajak. Agresivitas pajak diukur menggunakan effective tax rate (ETR) dan book tax difference Manzon-Plesko (BTD_MP). Pengukuran tata kelola perusahaan sesuai dengan aspek, prinsip dan rekomendasi tata kelola perusahaan yang tercantum dalam Surat Edaran Otoritas Jasa Keuangan Nomor 32/SEOJK.04/2015 tentang Pedoman Tata Kelola Perusahaan Terbuka. Pengukuran kualitas audit menggunakan jenis Kantor Akuntan Publik (KAP), yaitu KAP Big Four dan KAP Non Big Four. Kepemilikan keluarga diperoleh secara imediat melalui laporan saham perusahaan pada laporan tahunan dan secara ultimat dengan bantuan database OSIRIS. Sampel diperoleh dari perusahaan publik sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Berdasarkan metode purposive sampling, diperoleh 66 sampel perusahaan selama tahun 2016-2017. Hasil penelitian menunjukkan bahwa perusahaan publik di Indonesia khususnya pada sektor manufaktur tidak terbukti melakukan agresivitas pajak. Hal tersebut menjadikan tata kelola perusahaan dan kualitas audit tidak berpengaruh terhadap agresivitas pajak yang terbukti tidak dilakukan oleh perusahaan sampel. Selanjutnya, kepemilikan keluarga tidak dapat memoderasi pengaruh tata kelola perusahaan terhadap agresivitas pajak, namun kepemilikan kelurga mampu memoderasi pengaruh kualitas audit terhadap agresivitas pajak. Secara keseluruhan, hasil penelitian menunjukkan bahwa perusahaan keluarga maupun perusahaan non-keluarga taat dan patuh terhadap ketentuan perpajakan meskipun tingkat pelaksanaan mekanisme tata kelola perusahaan yang masih rendah dan memiliki auditor independen yang berasal dari KAP berbeda.
English Abstract
The objectives of this study are to prove the allegation of tax aggressiveness by Indonesian corporate taxpayers, to examine and analyze the effect of corporate governance and audit quality on tax aggressiveness, and to examine the moderation of family ownership in the effect of corporate governance and audit quality on tax aggressiveness. Tax aggressiveness was measured using effective tax rate (ETR) and Manzon-Plesko’s book-tax difference (BTD_MP), and corporate governance is measured using the aspects, principles, and recommendations of corporate governance mentioned in the Circular Letter of Indonesian Financial Service Authority (OJK) number 32/SEOJK.04/2015 concerning Guidelines for Public Corporate Governance. The audit quality was measured by considering the type of Public Accounting Firm (PAF) being used, either the Big Four or Non-Big Four accounting firms. Information about family ownership was obtained immediately through the company’s stock reports in their annual reports and ultimately form OSIRIS. The sample of this research is 66 public manufacturing companies listed in the Indonesia Stock Exchange (IDX) in the period of 2016-2017, selected using purposive sampling method. This study finds that Indonesian public companies, particularly manufacturing companies, are not proven committing tax aggressiveness, so corporate governance and audit quality do not influence tax aggressiveness. Furthermore, family ownership does moderate the effect of corporate governance on tax aggressiveness, but it moderates the effect of audit quality on tax aggressiveness. In general, this study shows that both family and non-family companies obey and adhere to the tax provisions although the implementation level of corporate governance mechanism is still low and the companies use independent auditors from different public accounting firms.
Other obstract
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| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/657.45/PRA/t/2019/041909537 |
| Uncontrolled Keywords: | AUDITING, TAX AUDITING |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting > 657.45 Auditing |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Endang Susworini |
| Date Deposited: | 20 Dec 2019 07:10 |
| Last Modified: | 20 Dec 2019 07:10 |
| URI: | http://repository.ub.ac.id/id/eprint/177260 |
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