PENGARUH PROFITABILITAS, LEVERAGE, DAN CEO NARCISSISM TERHADAP TAX AVOIDANCE (Studi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013-2017)

HARIANI, SILPA LATIPAH (2020) PENGARUH PROFITABILITAS, LEVERAGE, DAN CEO NARCISSISM TERHADAP TAX AVOIDANCE (Studi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013-2017). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study analyzes the influence of profitability, leverage and CEO narcissism on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. This study uses secondary data, which is obtained from the company's annual report through the official website of the Indonesia Stock Exchange, www.idx.co.id and www.sahamok.com. The companies taken in this study were 41 out of 145 companies conducted by purposive sampling and the number of observations made during 2013-2017 so that there were 205 observations. Data were analyzed using analysis with SPSS 25 (Statistical Product and Service Solution) versi 25. The study stated that profitability, leverage and CEO narcissism variables had a positive and significant effect on tax avoidance. For companies that might be material to increase knowledge about tax avoidance so that management can do good tax planning so that there is no illegal tax planning that can harm the state and make the company's name and reputation worse in the eyes of the public. For regulators, it is expected to consider high sales and profits, but pay low taxes, so a tax audit must be conducted to overcome tax avoidance in the company and pay attention to high company leverage because it can increase the interest burden, thereby reducing the payment of tax payable, and companies led by CEOs. having excessive narcissistic personality can cause tax avoidance in the company. Keywords: Tax Avoidance, Profitability, Leverage, CEO Narcissism Studi ini menganalisis tentang pengaruh profitabilitas, leverage dan CEO narcissism terhadap tax avoidance pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2013-2017. Penelitian ini menggunakan data sekunder, yang diperoleh dari laporan tahunan perusahaan melalui situs resmi Bursa Efek Indonesia yaitu www.idx.co.id dan www.sahamok.com. Perusahaan yang diambil dalam penelitian ini sebanyak 41 dari 145 perusahaan dilakukan secara purposive sampling dan jumlah pengamatan yang dilakukan selama tahun 2013-2017 sehingga didapat jumlah pengamatan (observasi) sebanyak 205 sampel. Data dianalisis dengan menggunakan SPSS (Statistical Product and Service Solution) versi 25. Studi tersebut menyatakan bahwa variabel profitabilitas, leverage dan CEO narcissism berpengaruh positif dan signifikan terhadap tax avoidance. Bagi perusahaan yang mungkin material untuk meningkatkan pengetahuan tentang tax avoidance sehingga manajemen bisa melakukan perencanaan pajak yang baik sehingga tidak ada perencanaan pajak ilegal yang dapat merugikan negara dan membuat nama dan reputasi perusahaan menjadi buruk di mata masyarakat. Bagi regulator diharapkan dapat mempertimbangkan penjualan dan profit tinggi tetapi membayar pajak nya rendah sehingga harus diadakan pemeriksaan pajak untuk mengatasi tax avoidance dalam perusahaan dan perhatikan leverage perusahaan yang tinggi karena dapat memperbesar beban bunga sehingga mengurangi pembayaran pajak yang terutang,serta perusahaan yang dipimpin oleh ceo yang memiliki keperibadian narsisme yang berlebihan dapat menyebabkan terjadinya tax avoidance dalam perusahaan . Kata Kunci : Tax Avoidance, Profitabilitas, Leverage, CEO Narcissism

Item Type: Thesis (S2)
Call Number CD: CD/555. 19 005
Call Number: TA/55/19/068
NIM: 55517110009
Uncontrolled Keywords: Tax Avoidance, Profitabilitas, Leverage, CEO Narcissism
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 08 Jan 2020 04:26
Last Modified: 15 Jan 2020 08:17
URI: http://repository.mercubuana.ac.id/id/eprint/53356

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