PENGARUH CORPORATE RISK, DEWAN KOMISARIS, KEPEMILIKAN INSTITUSIONAL DAN KOMITE AUDIT TERHADAP AGRESIVITAS PAJAK (Studi pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia tahun 2016-2018)

WAHYUNI, YULIA TRISNA (2021) PENGARUH CORPORATE RISK, DEWAN KOMISARIS, KEPEMILIKAN INSTITUSIONAL DAN KOMITE AUDIT TERHADAP AGRESIVITAS PAJAK (Studi pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia tahun 2016-2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this study aims to examine the effect of corporate risk, board of commissioners , institutional ownership and audit committee on tax aggressiveness. In this study, corporate risk is proxied by risk, corporate governance is proxied by the board of commissioners, institutional ownership and audit committee, tax aggressiveness is proxied by cash effective tax rate (CETR) . The sample used in this study consisted of 13 companies in state-owned companies listed on the Indonesia Stock Exchange for the period of 2016 - 2018. The analytical method used in this study was the classic assumption test, partial test (t test) and model suitability test. The results of this study indicate that: (1) Corporate Risk has a significant negative effect on tax aggressiveness, (2) the board of commissioners has no significant positive effect on tax aggressiveness (3) institutional ownership has a significant negative effect on tax aggressiveness (4) the audit committee has no significant negative effect on tax aggressiveness . These results indicate that corporate governance of BUMN using the board of commissionersand audit committee is not effective in avoiding tax aggressiveness. Keywords: Corporate Risk, board of commissioners, institutional ownership , audit committee , and Tax Aggressiveness Penelitian ini bertujuan untuk mengetahui pengaruh berdasarkan corporate risk, dewan komisaris, kepemilikan institusional, komite audit terhadap agresivitas pajak. Dalam penelitian ini, corporate risk yang diproksikan dengan risk, dewan komisaris, kepemilikan institusional, komite audit, agresivitas pajak yang diproksikan dengan cash effective tax rate (CETR). Sampel yang digunakan pada penelitian ini terdiri dari 13 perusahaan BUMN yang terdaftar di Bursa Efek Indonesia Periode 2016 – 2018. Metode analisis yang digunakan dalam penelitian ini adalah uji asumsi klasik, uji parsial (uji t) dan uji kesesuaian model. Hasil penelitian ini menunjukkan bahwa : (1) Corporate Risk berpengaruh negatif signifikan terhadap Agresivitas pajak, (2) dewan komisaris tidak berpengaruh positif signifikan terhadap agresivitas pajak (3) kepemilikan institusional berpengaruh negatif signifikan terhadap agresivitas pajak (4) komite audit tidak berpengaruh negatif signifikan terhadap agresivitas pajak. Hasil tersebut menunjukan bahwa tata kelola perusahaan BUMN dengan menggunkan dewan komisaris dan komite audit tidak efektif dalam menghindari adanya tindakan pajak agresif. Kata Kunci : Corporate Risk, dewan komisaris, kepemilikan institusional, komite audit dan Agresivitas Pajak

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