PENGARUH PROFITABILITAS DAN GREEN ACCOUNTING TERHADAP PENGHINDARAN PAJAK DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Sektor Basic Materials yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024)

RIYANTI, MEGA (2026) PENGARUH PROFITABILITAS DAN GREEN ACCOUNTING TERHADAP PENGHINDARAN PAJAK DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Sektor Basic Materials yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to analyze the effect of profitability and green accounting on tax avoidance and to examine the role of the audit committee as a moderating variable in Basic Materials sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. This study is motivated by the continued practice of tax avoidance carried out legally through tax planning, which has the potential to affect the optimization of government revenue. The study employs a quantitative approach using panel data regression analysis. The research sample was determined through purposive sampling, resulting in 46 companies with a total of 184 observations. Secondary data were obtained from annual reports and financial statements and analyzed using EViews 12 software. The results indicate that profitability and green accounting do not have a significant effect on tax avoidance, suggesting that profit levels and the implementation of environmental practices are not empirically proven to influence corporate tax avoidance. Meanwhile, the audit committee has a significant negative effect on tax avoidance but does not function as a moderating variable, as the interaction between the audit committee and the independent variables is not statistically significant. These findings indicate that the audit committee is effective in directly reducing tax avoidance practices through its supervisory function but has not been able to strengthen the relationships between variables in the research model. Keyword: Profitability, Green Accounting, Tax Avoidance, and Audit Committee Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas dan green accounting terhadap penghindaran pajak serta menguji peran komite audit sebagai variabel moderasi pada perusahaan sektor Basic Materials yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2024. Penelitian ini dilatarbelakangi oleh masih adanya praktik penghindaran pajak yang dilakukan secara legal melalui perencanaan pajak, yang berpotensi memengaruhi optimalisasi penerimaan negara. Penelitian menggunakan pendekatan kuantitatif dengan metode analisis regresi data panel. Sampel penelitian ditentukan melalui teknik purposive sampling sehingga diperoleh 46 perusahaan dengan total 184 observasi. Data sekunder diperoleh dari laporan tahunan dan laporan keuangan perusahaan, kemudian dianalisis menggunakan perangkat lunak EViews 12. Hasil penelitian menunjukkan bahwa profitabilitas dan green accounting tidak berpengaruh signifikan terhadap penghindaran pajak, yang mengindikasikan bahwa tingkat laba serta penerapan praktik lingkungan tidak terbukti secara empiris berpengaruh terhadap penghindaran pajak perusahaan. Sementara itu, komite audit berpengaruh negatif signifikan terhadap penghindaran pajak, namun tidak berperan sebagai variabel moderasi karena interaksi komite audit dengan variabel independen tidak signifikan secara statistik. Temuan ini menunjukkan bahwa komite audit efektif dalam menekan praktik penghindaran pajak secara langsung melalui fungsi pengawasan, tetapi belum mampu memperkuat hubungan antar variabel dalam model penelitian. Kata Kunci: Profitabilitas, Green Accounting, Penghindaran Pajak, dan Komite Audit

Item Type: Thesis (S1)
NIM/NIDN Creators: 43222010006
Uncontrolled Keywords: Profitabilitas, Green Accounting, Penghindaran Pajak, dan Komite Audit
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: khalimah
Date Deposited: 27 Jul 2026 08:10
Last Modified: 27 Jul 2026 08:10
URI: http://repository.mercubuana.ac.id/id/eprint/102784

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