Faktor-faktor Yang Memengaruhi Agresivitas Pajak

Surya Rama Anggadinata, Cahyaningsih Cahyaningsih

Abstract

Abstrak
Agresivitas pajak merupakan salah satu faktor terhambatnya penerimaan pajak negara. Terdapat dua jenis
untuk agresivitas pajak, yaitu legal dan ilegal. Agresivitas pajak yang dilakukan legal disebut tax avoidance,
sedangkan agresivitas pajak yang secara ilegal disebut tax evasion. Beberapa faktor yang dapat memengaruhi
agresivitas pajak diantaranya adalah ukuran perusahaan, dewan komisaris dan intensitas persediaan.
Penelitian ini bertujuan untuk menganalisis ukuran perusahaan, dewan komisaris, intensitas persediaan dan
agresivitas pajak. Selain itu, menganalisis secara simultan dan parsial pengaruh ukuran perusahaan, dewan
komisaris dan intensitas persediaan terhadap agresivitas pajak pada perusahaan sektor industri dasar dan kimia
yang terdaftar di Bursa Efek Indonesia periode 2016-2018.
Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Penentuan sampel pada penelitian
ini menggunakan teknik purposive sampling, sehingga diperoleh sebanyak 44 perusahaan. Teknik analisis data
yang digunakan dalam penelitian ini menggunakan regresi linear berganda dengan menggunakan software Eviews.
Berdasarkan hasil pengujian, ukuran perusahaan, dewan komisaris, intensitas persediaan secara simultan
berpengaruh signifikan terhadap agresivitas pajak. Secara parsial dapat disimpulkan bahwa variabel ukuran
perusahaan berpengaruh positif terhadap agresivitas pajak. Sedangkan, variabel dewan komisaris dan intensitas
persediaan berpengaruh negatif terhadap agresivitas pajak.
Kata Kunci: Ukuran Perusahaan, Dewan Komisaris, Intensitas Persediaan, Agresivitas Pajak
Abstract
Tax aggressiveness is one of the factors hampering state tax revenue. There are two types of tax
aggressiveness, legal and illegal. Legal tax aggressiveness is called tax avoidance, while tax aggressiveness is
illegally called tax evasion. Some factors that can affect tax aggressiveness include company size, board of
commissioners, inventory intensity, and fiscal loss compensation.
This study aims to analyze company size, board of commissioners, inventory intensity, fiscal loss
compensation and tax aggressiveness. In addition, analyzing simultaneously and partially the influence of
company size, board of commissioners, inventory intensity, and fiscal loss compensation to the tax aggressiveness
of companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange period 2016-2018.
The method used in this research is quantitative method. Determination of the sample in this study using
purposive sampling technique, so as many as 44 companies were obtained. The data analysis technique used in
this study uses multiple linear regression using Eviews software.
Based on the test results, company size, board of commissioners, inventory intensity simultaneously have a
significant effect on tax aggressiveness. Partially, it can be concluded that the company size variable has a positive
effect on tax aggressiveness. Meanwhile, the board of commissioners variable and inventory intensity has a
negative effect on tax aggressiveness.
Keywords: Tax Aggressiveness, Company Size, Board of Commissioners, Inventory Intensit

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