Pengaruh Komite Audit Dan Karakter Eksekutif Terhadap Tax Avoidance Dengan Leverage, Sales Growth, Dan Profitabilitas Sebagai Variabel Kontrol

Anjas Berto Kristian Lumban Gaol, Dudi Pratomo

Abstract

Abstrak Penghindaran pajak merupakan praktik yang dilakukan manajemen tanpa melanggar peraturan undangundang perpajakan dalam mengurangi beban pembayaran pajaknya, bersifat menguntungkan bagi perusahaan dengan beban pajak yang kecil. Namun, merugikan bagi negara selaku penerima beban pengenaan pajak tersebut. Penelitian ini dilakukan untuk mengetahui pengaruh komite audit, karakter eksekutif terhadap tax avoidance dengan menggunakan variabel kontrol leverage, sales growth, dan profitabilitas pada perusahaan manufaktur yang terdaftar di BEI (Bursa Efek Indonesia) selama periode 2015-2019. Penelitian ini menggunakanan pendekatan deskriptif dan verifikatif, metode kuantitatif, jenis penelitian sekunder, dan teknik sampling yang digunakan, yaitu non probability sampling dengan teknik purposive sampling. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI (Bursa Efek Indonesia) selama periode 2015-2019 sebanyak 151 perusahaan, didapatkan sampel sebanyak 15 perusahaan. Hasil penelitian menunjukkan komite audit dan karakter eksekutif dengan variabel kontrol berpengaruh secara simultan terhadap tax avoidance. Hasil penelitian menunjukkan bahwa anggota komite audit berpengaruh negatif secara parsial terhadap tax avoidance, dan karakter eksekutif berpengaruh positif secara parsial terhadap praktik tax avoidance, sedangkan rapat komite audit tidak berpengaruh secara parsial terhadap praktik tax avoidance dengan variabel kontrol leverage, sales growth, dan profitabilitas. Kata Kunci : Komite Audit, Karakter Eksekutif, dan Tax Avoidance. Abstract Tax avoidance is a practice carried out by management without violating tax laws and regulations in reducing the burden of paying taxes, it is beneficial for companies with a small tax burden but is detrimental to the state as the recipient of the tax burden. This study was conducted to determine the effect of the audit committee, executive character on tax avoidance by using the control variables of leverage, sales growth, and profitability in manufacturing companies listed on the IDX (Indonesian Stock Exchange) during the 2015-2019 period. This study uses a descriptive and verification approach, quantitative methods, secondary research types, and the sampling technique used is non-probability sampling with purposive sampling technique. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2015-2019 period as many as 151 companies, obtained a sample of 15 companies. The results showed that the audit committee and executive character with control variables had a simultaneous effect on tax avoidance. The results showed that audit committee members had a partial negative effect on tax avoidance, and executive character partially positive effect on tax avoidance practices, while audit ISSN : 2355-9357 e-Proceeding of Management : Vol.8, No.5 Oktober 2021 | Page 5125 committee meetings had no partial effect on tax avoidance practices with control variables of leverage, sales growth, and profitability. Keywords: Audit Committee, Executive Character, and Tax Avoidance.

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