PENGARUH KOMISARIS INDEPENDEN, DEBT TO EQUITY RATIO, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE

LINAWATI, LINAWATI (2023) PENGARUH KOMISARIS INDEPENDEN, DEBT TO EQUITY RATIO, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE. S1 thesis, Universitas Mercu Buana - Menteng.

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Abstract

Pajak merupakan salah satu pendapatan yang diterima negara dari wajib pajak. Wajib pajak badan merupakan penyumbang terbesar dalam penerimaan pajak. Namun tidak menutup kemungkinan bahwa perusahaan melakukan tax avoidance untuk meminimalisir pengeluaran pajak guna menambah pendapatan. Jika perusahaan melakukan tax avoidance maka pendapatan yang diterima oleh negara akan berkurang. Beberapa faktor dianggap memiliki pengaruh terhadap tax avoidance. Penelitian ini bertujuan untuk menguji komisaris independen, debt to equity ratio dan capital intensity apakah memiliki pengaruh terhadap tax avoidance. Populasi dalam penelitian ini adalah perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017 – 2021. Sampel penelitian berdasarkan purposive sampling diperoleh 19 perusahaan pada periode 2017-2021 sehingga jumlah sampel akhir adalah 95. Teknik analisis dalam penelitian ini menggunakan analisis regresi berganda dengan aplikasi program SPSS 25. Hasil penelitian menunjukan bahwa komisaris independen dan debt to equity ratio tidak berpengaruh terhadap tax avoidance sedangkan capital intensity berpengaruh terhadap tax avoidance. Kata Kunci : komisaris independen, debt to equity ratio, capital intensity dan tax avoidance. Tax is one of the income received by the state from taxpayers. Corporate taxpayers are the largest contributor to tax revenue. But it does not rule out that the company does tax avoidance to minimize tax payment expenditures to supplement income. If the company does tax avoidance the the income will be accepted by the state was reduced. Several factors are considered to have an effect on tax avoidance. This study aims to examine independent commissioner, debt to equity ratio and capital intensity whether it has an effect on tax avoidance. The population in this study are energy sector companies listed on the Indonesia Stock Exchange (BEI) in 2017-2021. Research sample based on purposive sampling was obtained 19 companies in the 2017-2021 period so the final amounts of the sample are 95. The data analysis technique in this study used multiple regression analysis with the application of the SPSS 25 program. The result of the research shows that independent commissioner and debt to equity ratio has no effect on tax avoidance while capital intencity has an effect on tax avoidance. Keyword : independent commissioner, debt to equity ratio, capital intensity and tax avoidance.

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