Pengaruh Karakter Eksekutif, Sales Growth Dan Ukuran Perusahaan Terhadap Tax Avoidance

Harris Hidayat, Dudi Pratomo, Kurnia Kurnia

Abstract

Abstrak Tax avoidance merupakan tindakan yang dilakukan oleh wajib pajak untuk meminimalkan pembayaran pajak secara legal dengan memanfaatkan celah-celah peraturan perpajakan yang ada. Akan tetapi, tindakan tax avoidance ini merugikan pemerintah karena pemerintah tidak dapat mengoptimalisasikan penerimaan pajak. Penelitian ini dilakukan untuk mengetahui pengaruh karakter eksekutif, sales growth, dan ukuran perusahaan manufaktur subsektor consumer goods yang terdaftar di Bursa Efek Indonesia tahun 2013-2017 baik secara simultan maupun secara parsial. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan manufaktur subsektor consumer goods yang terdaftar di Bursa Efek Indonesia tahun 2013-2017. Teknik Sampling yang digunakan adalah purposive sampling sehingga diperoleh jumlah sampel yang digunakan dalam penelitian sebanyak 30 perusahaan. Metode analisis data dalam penelitian ini menggunakan teknik analisis regresi data panel. Berdasarkan hasil penelitian, variabel karakter eksekutif, sales growth, dan ukuran perusahaan secara simultan berpengaruh signifikan terhadap tax avoidance, dimana variabel karakter eksekutif, sales growth, dan ukuran perusahaan dapat mempengaruhi tax avoidance sebesar 24% dan sisanya 76% dipengaruhi oleh faktor lain di luar variabel penelitian. Secara parsial, variabel karakter eksekutif yang diproksikan dengan menggunakan EBITDA dibagi dengan total aset berpengaruh positif terhadap tax avoidance dan ukuran perusahaan yang diproksikan dengan logaritma natural (total aset) tidak berpengaruh terhadap tax avoidance. Sedangkan variabel sales growth tidak berpengaruh terhadap tax avoidance. Kata kunci: Tax Avoidance, Karakter Eksekutif, Sales Growth dan Ukuran Perusahaan Abstract Tax avoidance is an action taken by taxpayers for legal tax payments by utilizing the existing taxation loopholes. However, this tax avoidance action is because the government cannot optimize tax revenue. The purpose of this This study was conducted to determine the effect of executive character, sales growth, and size of the manufacturing companies subsector of consumer goods listed on the Indonesia Stock Exchange in 2013-2017 both simultaneously and partially. The population used in this study were all manufacturing companies subsector of consumer goods listed on the Indonesia Stock Exchange in 2013-2017. The sampling technique used was purposive sampling in order to obtain the number of samples used in the study of 30 companies. Data analysis method in this study uses panel data regression analysis techniques. Based on the results of the study, the variables of Executive character, sales growth, and firm size simultaneously have a significant effect on tax avoidance, while the variables of executive character, sales growth, and company size can affect tax avoidance by 24% and the remaining 76% is needed by other factors outside the research variable. Partially, the executive character variable that is proxied by using EBITDA divided by total assets is positive related to tax avoidance and company size is proxied by natural logarithms (total assets) that are not directed towards tax avoidance. While the variable sales growth is not directed towards tax avoidance. Key Words: Tax Avoidance, Executive Character, Sales Growth and Firm Size

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