PENGARUH PROFITABILITAS, DAN GOOD CORPORATE GOVERNANCE TERHADAP TAXA VOIDANCE (Studi Empiris pada Sektor Pertambangan yang Terdaftar di BEI Tahun 2016-2018)

WAHYUNI, SRI (2021) PENGARUH PROFITABILITAS, DAN GOOD CORPORATE GOVERNANCE TERHADAP TAXA VOIDANCE (Studi Empiris pada Sektor Pertambangan yang Terdaftar di BEI Tahun 2016-2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Tax avoidance is an effort to minimize the tax burden that is often carried out by companies, because it is still within the framework of the applicable tax regulations. Tax avoidance is done because many corporate and personal taxpayers feel burdened to pay taxes so that taxpayers try to ease tax payment obligations by minimizing the amount of tax to be paid. Profitability, Good corporate governance is proxied by an independent board of commissioners and institutional ownership as independent variables which are estimated to be related to tax avoidance as the dependent variable that will be needed through the cash effective tax rate (CETR) the higher the cash effective tax rate (CETR) the lower the tax avoidance that occurs. This research was conducted at mining sector listed on the Indonesia Stock Exchange (IDX) in 2016-2018. Data obtained by using purposive sampling method that is using certain criteria to get the samples needed in the study, so that there are collected as many as 22 mining sector and 66 observational sample data. This study uses multiple linear regression analysis. After testing this research, it shows Profitability has an effect on tax avoidance that Good corporate governance is proxied by an independent board of commissioners and institutional ownership has no effect on tax avoidance. Keywords: tax avoidance, profitability, good corporate governance, independent board of commissioners, institutional ownership, cash effrctive tax rates (CETR), Indonesian stock exchanges, multiple linear regression. Penghindaran pajak merupakan salah satu upaya untuk meminimalkan beban pajak yang sering dilakukan oleh perusahaan, karena masih dalam kerangka peraturan perpajakan yang berlaku. Penghindaran pajak dilakukan karena banyak wajib pajak badan dan pribadi yang merasa terbebani untuk membayar pajak sehingga wajib pajak berusaha meringankan kewajiban pembayaran pajaknya dengan cara meminimalkan jumlah pajak yang harus dibayar. Profitabilitas, Good corporate governance diproksikan dengan dewan komisaris independen dan kepemilikan institusional sebagai variabel independen yang diperkirakan terkait dengan penghindaran pajak sebagai variabel dependen yang akan dibutuhkan melalui tarif pajak efektif tunai (CETR) semakin tinggi efektif kas tarif pajak (CETR) semakin rendah penghindaran pajak yang terjadi. Penelitian mi dilakukan pada sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2018. Data diperoleh dengan menggunakan metode purposive sampling yaitu menggunakan kriteria tertentu untuk mendapatkan sampel yang dibutuhkan dalam penelitian, sehingga terkumpul sebanyak 22 sektor pertambangan dan 66 sampel data observasi. Penelitian mi menggunakan analisis regresi linier berganda. Setelah melakukan pengujian pada penelitian mi, menghasilkan bahwa Profitabilitas bepengaruh terhadap penghindaran pajak. Sedangkan Good Corporate Governance yang diproksikan Dewan komisaris independen dan kepemilikan Institusional tidak berpengaruh terhadap penghindaran pajak. Kata Kunci: penghindaran pajak, profitabilitas, good corporate governance, leverage, dewan komisaris independen, kepemilikan institusinal, cash effective tax rate (CETR), bursa efek Indonesia, regresi limier berganda.

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