Pengaruh Profitabilitas Dan Good Corporate Governance Terhadap Tax Avoidance (studi Pada Perusahaan Pertambangan Sub Sektor Batubara Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2018)

Annisa Fanie Larasati, Sri Rahayu, Kurnia Kurnia

Abstract

ABSTRAK Tax avoidance adalah usaha meringankan beban pajak dengan tidak melanggar Undang-undang, untuk meminimalkan beban pajak secara legal dengan memanfaatkan celah-celah peraturan perpajakan yang ada. Namun, tindakan tax avoidance meskipun legal, tetapi hal ini tetap merugikan pemerintah karena pemerintah tidak dapat mengoptimalisasikan penerimaan pajak. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, kepemilikan institusional, kepemilikan manajerial dan dewan komisaris independen terhadap tax avoidance pada Perusahaan Pertambangan subsektor batubara di Bursa Efek Indonesia Tahun 2014-2018. Alat ukur yang digunakan pada tax avoidancei yaitu ETR (Effective Tax Rate). Teknik purposive sampling di gunakan untuk pengambilan sampel, sehingga memperoleh 45 data sampel dan periode penelitian selama 5 tahun. Analisis data yang digunakan adalah analisis regresi data panel. Hasil penelitian ini menunjukkan bahwa profitabilitas, kepemilikan institusional, kepemilikan manajerial dan dewan komisaris independen secara simultan berpengaruh terhadap tax avoidance. Secara parsial profitabilitas berpengaruh negatif terhadap tax avoidance, sedangkan kepemilin manajerial berpengaruh positif terhadap tax avoidance dan kepemilikan institusional dan dewan komisaris independen tidak berpengaruh terhadap tax avoidance. Kata Kunci : ROA, Kepemilikan Institusisional, Kepemilikan Manajerial, Dewan Komisaris Independen, Tax Avoidance ABSTRACT Tax avoidance is an effort to ease the tax burden by not violating the law, to minimize the tax burden legally by utilizing the existing taxation loopholes. However, tax avoidance is legal, but it still harms the government because the government cannot optimize tax revenue. This study aims to determine the effect of profitability, institutional ownership, managerial ownership and independent board of commissioners on tax avoidance in the coal subsector mining companies on the Indonesia Stock Exchange in 2014-2018. The measuring instrument used in tax avoidance is ETR (Effective Tax Rate). The purposive sampling technique was used for sampling, so as to obtain 45 sample data and a study period of 5 years. Analysis of the data used is panel data regression analysis. The results of this study indicate that profitability, institutional ownership, managerial ownership and the independent board of commissioners simultaneously influence tax avoidance. Partially, profitability has a negative effect on tax avoidance, while managerial leadership has a positive effect on tax avoidance and institutional ownership and the independent board of commissioners has no effect on tax avoidance. Keywords: Return On Assets, Institutional Ownership, Managerial Ownership, Size of Board Independent Commissioner

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