PUTRI, WARIH ANJARI RINA (2020) PENGARUH KOMPENSASI EKSEKUTIF, RISIKO PERUSAHAAN, LEVERAGE, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Infrastruktur, Utilitas, dan Transportasi Tahun 2015-2018). S1 thesis, Universitas Mercu Buana.
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Abstract
This study aims to analyze the effect of executive compensation, the risk of corporate leverage, and institutional ownership on tax avoidance. Measurement of executive compensation is measured through a natural log of the amount of salary, compensation, and incentives received by directors and commissioners, company risk is proxied by the EBITDA standard deviation ratio divided by total assets, leverage is proxied by the DER ratio, institutional ownership is proxied by the number of institutional shares divided by the number of shares in circulation, while tax avoidance is proxied by a CETR ratio. The object of this research is infrastructure, utilities, and transportation companies listed on the Indonesia Stock Exchange with a sample of 44 companies in a period of 4 years (2015-2018). Data obtained by purposive sampling method. Data analysis method uses multiple linear regression analysis (multiple regression analysis). The results of the study prove that executive compensation does not have a significant negatif effect on tax avoidance, company risk does not have a significant negatif effect on tax avoidance, leverage has a significant positive effect on tax avoidance, and institutional ownership does not have a significant negatif effect on tax avoidance. Keywords :corporate governance, tax avoidance, infrastructure, utilities, transportation Penelitian ini bertujuan untuk menganalisis pengaruh kompensasi eksekutif, risiko perusahaan leverage, dan kepemilikan insttusional terhadap penghindaran pajak. Pengukuran kompensasi eksekutif diukur melalui natural log jumlah gaji, kompensasi, dan insentif yang diterima oleh direksi dan komisaris, risiko perusahaan diproksikan dengan rasio standar deviasi EBITDA dibagi dengan jumlah asset, leverage diproksikan dengan ratio DER, kepemilikan institusional diproksikan dengan jumlah saham institusi dibagi jumlah saham yang beredar, sedangkan penghindaran pajak diproksikan dengan ratio CETR. Objek penelitian ini adalah perusahaan infrastruktur, utilitas, dan transportasi yang terdaftar di Bursa Efek Indonesia dengan sampel 44 perusahaan dalam jangka waktu 4 tahun (2015-2018). Data diperoleh dengan metode purposive sampling. Metode analisis data menggunakan analisis regresi linier berganda (multiple regression analysis). Hasil penelitian membuktikan bahwa kompensasi eksekutif berpengaruh negatif tidak signifikan terhadap penghindaran pajak, risiko perusahaan berpengaruh negatif tidak signifikan terhadap penghindaran pajak, leverage berpengaruh positif signifikan terhadap penghindaran pajak, dan kepemilikan institusional berpengaruh negatif tidak signifikan terhadap penghindaran pajak. Kata kunci : corporate governance, penghindaran pajak, sector transportasi, utilitas, dan jasa
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