Kurniawan, Kharisma Dwi (2021) Pengaruh Kondisi Keuangan Perusahaan Dan Corporate Governance Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Yang Terdaftar Di Indeks Idx Bumn20 Tahun 2015-2019). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menemukan bukti empiris mengenai pengaruh kondisi keuangan perusahaan yang diproksikan dengan profitabilitas, likuiditas, capital intensity, serta leverage, dan corporate governance yang diproksikan dengan kepemilikan pemerintah, kepemilikan institusional, komisaris independen, dan ukuran komite audit terhadap agresivitas pajak perusahaan yang terdaftar di IDX BUMN20. Penelitian ini menggunakan metode purposive sampling sebagai metode pemilihan sampel. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di indeks IDX BUMN20 Bursa Efek Indonesia (BEI) periode 2018-2019. Berdasarkan kriteria, terpilih sampel berjumlah 16 perusahaan dengan pengamatan selama 5 tahun dari 2015-2019. Agresivitas pajak diukur berdasarkan rumus Effective Tax Rate (ETR). Pengujian hipotesis dalam penelitian ini menggunakan teknik analisis regresi berganda. Hasil penelitian ini menemukan bahwa likuiditas berpengaruh negatif terhadap agresivitas pajak. Kepemilikan pemerintah, kepemilikan institusional, dan ukuran komite audit berpengaruh positif terhadap agresivitas pajak. Profitabilitas, capital intensity, leverage, dan komisaris independen tidak berpengaruh terhadap agresivitas pajak. Hasil dari penelitian ini diharapkan bisa bermanfaat untuk menambah wawasan studi bagi penelitian berikutnya, membantu perusahaan melihat kinerja perusahaan, dan dapat menentukan strategi terhadap tindakan penghindaran pajak.
English Abstract
This study aims to find empirical evidence regarding the effect of the company's financial condition as proxied by profitability, liquidity, capital intensity, and leverage, and corporate governance which is proxied by government ownership, institutional ownership, independent commissioners, and the size of the audit committee on the tax aggressiveness of listed companies at IDX BUMN20 index. This study used purposive sampling method as a sample selection method. The population in this study are companies listed on the IDX BUMN20 index of the Indonesia Stock Exchange (BEI) for the period 2018-2019. Based on the criteria, a sample of 16 companies was selected with observations for 5 years from 2015-2019. Tax aggressiveness is measured based on the Effective Tax Rate (ETR) formula. Hypothesis testing in this study uses multiple regression analysis techniques. The results of this study found that liquidity had a negative effect on tax aggressiveness. Government ownership, institutional ownership, and the size of the audit committee have a positive effect on tax aggressiveness. Profitability, capital intensity, leverage, and independent commissioners have no effect on tax aggressiveness. The results of this study are expected to be useful to broaden study insights for future research, help companies see company performance, and be able to determine strategies for tax avoidance measures.
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0521020191 |
| Uncontrolled Keywords: | Kondisi keuangan, corporate governance, agresivitas pajak, Financial position, corporate governance, tax aggressiveness |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 11 Jan 2022 07:08 |
| Last Modified: | 24 Feb 2022 06:37 |
| URI: | http://repository.ub.ac.id/id/eprint/188163 |
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