Muliasari, Reza and Nurlita Sukma Alfandia, SE.,MA. (2021) Pengaruh Profitabilitas dan Leverage Terhadap Agresivitas Pajak dengan Mediasi Income Smoothing. Sarjana thesis, Universitas Brawijaya.
Abstract
Asimetri informasi dan perbedaan kepentingan antara agent dan principal menjadi masalah yang tidak dapat dihindarkan dalam hubungan keagenan. Agent yang memiliki informasi lebih baik dari pihak lain, cenderung berupaya memaksimalkan keuntungan pribadinya dengan mengelola atau memanipulasi angka akuntansi yang dilaporkan. Profitabilitas dan leverage menjadi pertimbangan umum bagi perusahaan dalam melakukan income smoothing agar laba stabil dan perusahaan terlihat dalam keadaan baik dimata stakeholder. Disisi lain, profitabilitas dan leverage juga berhubungan dengan besar beban pajak perusahaan, sehingga keduanya dapat menjadi faktor yang memengaruhi tingkat agresivitas pajak perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh langsung dan tidak langsung profitabilitas dan leverage terhadap agresivitas pajak, serta menguji apakah income smoothing dapat memediasi pengaruh profitabilitas dan leverage terhadap agresivitas pajak. Dengan demikian, dapat diketahui apakah perusahaan yang mendistorsi laporan keuangannya dengan melakukan income smoothing berpengaruh terhadap tingkat agresivitas pajak perusahaan. Sampel penelitian ditentukan menggunakan teknik purposive sampling, terdiri dari 26 perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Data dianalisis menggunakan alat analisis WarpPLS 7.0. Hasil penelitian menunjukkan bahwa profitabilitas dan leverage berpengaruh terhadap agresivitas pajak, namun income smoothing tidak berpengaruh terhadap agresivitas pajak. Income smoothing ditemukan tidak dapat memediasi pengaruh profitabilitas dan leverage terhadap agresivitas pajak. Tidak terdapat pengaruh tidak langsung antara profitabilitas dan leverage terhadap agresivitas pajak. Dengan demikian, disimpulkan bahwa terdapat hubungan langsung antara profitabilitas dan leverage dengan agresivitas pajak. Namun, tidak terdapat hubungan tidak langsung antara profitabilitas dan leverage dengan agresivitas pajak. Efek mediasi dalam model dikategorikan sebagai direct only, non-mediation.
English Abstract
Asymmetric information and differences in interests between the agent and the principal become an unavoidable problem in agency relationships. Agents who have better information than other parties tend to try to maximize their profits by managing or manipulating reported accounting numbers. Profitability and leverage are general considerations for companies in conducting income smoothing so that profits are stable and the company looks in good condition in the eyes of stakeholders. On the other hand, profitability and leverage are also related to the size of the company's tax burden, so that both can be factors that affect the level of corporate tax aggressiveness. This study aims to analyze the direct and indirect effect of profitability and leverage on tax aggressiveness and to check whether income smoothing can mediate the effect of profitability and leverage on tax aggressiveness. Thus, it can be seen whether companies that distort their financial statements by performing income smoothing affect the level of corporate tax aggressiveness. The research sample was determined using a purposive sampling technique, consisting of 26 non-cyclical consumer sector companies listed on the Indonesia Stock Exchange in 2018-2020. The data were analyzed using the WarpPLS 7.0 analysis tool. The results showed that profitability and leverage had an effect on tax aggressiveness, but income smoothing had no effect on tax aggressiveness. Income smoothing was unable to mediate the effect of profitability and leverage on tax aggressiveness. There is no indirect effect between profitability and leverage on tax aggressiveness. Thus, it is concluded that there is a direct relationship between profitability and leverage with tax aggressiveness. However, there is no indirect relationship between profitability and leverage with tax aggressiveness. The mediating effect in the model is categorized as direct only, non-mediation.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0521030415 |
| Uncontrolled Keywords: | Agresivitas pajak, profitabilitas, leverage, income smoothing, tax aggressiveness, profitability, leverage, income smoothing |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes |
| Divisions: | Fakultas Ilmu Administrasi > Perpajakan |
| Depositing User: | soegeng sugeng |
| Date Deposited: | 18 Apr 2023 02:22 |
| Last Modified: | 18 Apr 2023 02:22 |
| URI: | http://repository.ub.ac.id/id/eprint/198391 |
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