Pengaruh Tax Avoidance Terhadap Nilai Perusahaan Dengan Voluntary Disclosure Sebagai Variabel Moderasi (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2016)

Harianja, Rapi Duan Niko (2018) Pengaruh Tax Avoidance Terhadap Nilai Perusahaan Dengan Voluntary Disclosure Sebagai Variabel Moderasi (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2016). Sarjana thesis, Universitas Brawijaya.

Abstract

Pajak bagi perusahaan adalah suatu beban yang dapat mengurangi laba. Salah satu cara untuk mengoptimalkan laba yaitu dengan penghindaran pajak (tax avoidance). Tax avoidance merupakan usaha mengalihkan dana dari kas negara kepada pemegang saham. Berdasarkan Teori Agensi, pemisahan kekuasaan antara agent yang menjalankan perusahaan dengan principal sebagai pemilik perusahaan mengakibatkan perbedaan pengetahuan informasi mengenai perusahaan (asimetri informasi). Asimetri informasi menyebabkan investor menganggap tax avoidance yang dilakukan perusahaan semata-mata untuk kepentingan pribadi agent dan menurunkan penilaian pada perusahaaan. Berdasarkan Teori Sinyal, asimetri informasi dapat diminimalisir dengan transparansi salah satunya berupa pengungkapan sukarela (voluntary disclosure). Voluntary disclosure merupakan sinyal dari perusahaan kepada investor. Voluntary disclosure harus disampaikan secara tepat, tidak terlalu sedikit maupun tidak terlalu banyak. Investor dapat mengambil keputusan dari voluntary disclosure yang disajikan perusahaan. Tujuan dari penelitian ini untuk mengetahui pengaruh tax avoidance terhadap nilai perusahaan dengan voluntary disclosure sebagai variabel moderasi. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan explanatory research. Sumber data penelitian ini adalah laporan keuangan audited dan laporan tahunan yang merupakan data sekunder yang diperoleh dari situs resmi Bursa Efek Indonesia (www.idx.co.id). Populasi dalam penelitian ini yaitu perusahaan manufaktur yang terdaftar di BEI pada periode 2013-2016. Teknik pengambilan sampel menggunakan teknik purposive sampling, dengan kriteria yang ditetapkan peneliti diperoleh 56 perusahaan yang menjadi sampel penelitian. Analisis data yang digunakan dalam penelitian ini yaitu analisis regresi linier sederhana dan Moderate Regression Analysis (MRA). Hasil penelitian menunjukan bahwa tax avoidance berpengaruh terhadap nilai perusahaan dengan nilai signifikansi (0,015 < α = 0,05). Variabel voluntary disclosure mampu memoderasi pengaruh tax avoidance terhadap nilai perusahaan dengan nilai signifikansi (0,006 < α = 0,05).

English Abstract

tax is a cost that can reduce the company's profit. One of the way to optimize profits is by tax avoidance. Tax avoidance is the transfer of wealth from the state to shareholders. Based on the Agency Theory, the separation of powers between agent who runs the company with the principal as the owner of the company resulting in a difference in the firm's information knowledge (asymmetry information). investors consider tax avoidance to benefit the agent and lower the value of the company. Based on Signal Theory, information asymmetry can be minimized by transparency one of them in the form of voluntary disclosure. Voluntary disclosure is a signal from the company to investors. Voluntary disclosure must be delivered correctly, not too little or not too much. Investors can also make decisions from voluntary disclosure presented company. The purpose of this research to determine the effect of tax avoidance on firm value with voluntary disclosure as a moderating variable. This research is a quantitative with explanatory research. Sources of data of this research are audited financial statements and annual reports which is secondary data obtained from the official website of the Stock Exchange Indonesia (www.idx.co.id). The population is the manufacture company listed on BEI in period 2013-2016. The sampling technique used is purposive sampling, with criterion specified researchers obtained 56 companies that became the research sample. Data analysis used in this research is Simple linear regression analysis and Moderate Regression Analysis (MRA). Based on test results and data analysis, tax avoidance have effect significantly to firm value with significance value (0.015 <α = 0.05). The voluntary disclosure variable is capable moderating the effect of tax avoidance on firm value with significance value (0.006 <α = 0.05).

Item Type: Thesis (Sarjana)
Identification Number: SKR/FIA/2018/28/051801552
Uncontrolled Keywords: Tax Avoidance, Voluntary Disclosure, Nilai Perusahaan
Subjects: 300 Social sciences > 336 Public finance > 336.2 Taxes > 336.206 Provisions that allow tax avoidance
Divisions: Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga
Depositing User: Yusuf Dwi N.
Date Deposited: 23 Apr 2018 01:44
Last Modified: 26 Oct 2021 05:11
URI: http://repository.ub.ac.id/id/eprint/9697
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