Pengaruh Return On Asset (roa), Leverge (der), Komisaris Independen Dan Ukuran Perusahaan Terhadap Agresivitas Pajak (studi Pada Perusahaan Bumn Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2016)

Indah Budianti, Mohammad Rafki Nazar, Kurnia Kurnia

Abstract

Abstrak Agresivitas pajak merupakan salah satu faktor yang menyebabkan terhambatnya penerimaan pajak. Agresivitas pajak adalah upaya penghindaran pajak yang dapat dilakukan dengan 2 cara yaitu legal dan illegal. Penelitian ini dilakukan untuk mengetahui pengaruh variabel Return On Asset (ROA), Leverage (DER), komisaris independen, dan ukuran perusahaan baik secara simultan maupun parsial terhadap agresivitas pajak. Populasi dalam penelitian ini adalah perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) periode 2012-2016. Teknik pengambilan sampel yang digunakan yaitu purposive sampling dan diperoleh 14 perusahaan sampel dengan periode 5 tahun yaitu dari tahun 2012-2016. Metode analisis data dalam penelitian ini adalah analisis regresi data panel dengan menggunakan Eviews versi 9. Hasil Pengujian secara simultan menunjukkan bahwa variabel Return On Asset (ROA), Leverage (DER), komisaris independen, dan ukuran perusahaan berpengaruh terhadap agresivitas pajak. Secara parsial Return On Asset (ROA), Leverage (DER), komisaris independen, tidak berpengaruh terhadap agresivitas sedangkan ukuran perusahaan berpengaruh signifikan terhadap agresivitas pajak. Kata kunci: Return On Asset (ROA), Leverage (DER), komisaris independen, ukuran perusahaan, agresivitas pajak. Abstract Tax aggressiveness is one of the factors causing inhibition of tax revenue. Tax aggressiveness is an effort to avoid tax by legal and illegal way or both. The purpose of this research is find out the effect of, Return On Assets (ROA), Leverage (DER), independent commissioners and firm size to tax aggressiveness, either simultaneously or partially. population in this research is state-owned companies are listed in the Indonesia Stock Exhange 2012- 2016. This research using sampel data which chosen through purposive sampling technique and there are 14 firms during 5 years, from 2012-2016. The data were analyze by using data panel regression with Eviews version 9. The results show that simultaneously, Return On Asset (ROA), Leverage (DER, independent commissioners and firm size have positive effect and significant to tax aggressiveness. Partially, Return On Asset (ROA) has no effect on tax aggressiveness,Leverage (DER) has no effect on tax aggressiveness, independent commissioners has no effect on tax aggressiveness, firm size has negatif effect and significant on tax aggressiveness. Keyword: Return On Asset (ROA), Leverage (DER, independent commissioners, firm size, tax aggressiveness.

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