“PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE DENGAN MENGGUNAKAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2020-2022”

LAMAPAHA, IMELDA (2023) “PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE DENGAN MENGGUNAKAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2020-2022”. S2 thesis, Universitas Mercu Buana - Menteng.

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Abstract

Peningkatan tax ratio menjadi tantangan besar bagi setiap negara, terutama negara indonesia yang masih memiliki tax ratio di bawah rata-rata tax ratio negara-negara di kawasan Asia Pasifik. Salah satu faktor yang sering disebut sebagai penyebab tax ratio rendah adalah masih adanya celah dalam kebijakan perpajakan pemerintah dan praktik penghindaran pajak (tax avoidance) yang relatif mudah di Indonesia. Salah satu fenomena tax avoidance yang terjadi di Indonesia adalah perusahaan PT Bentoel Internasional Investama yang telah mengalihkan sebagian pendapatannya dengan banyak mengambil pinjaman Intra-Perusahaan, pembayaran bunga atas pinjaman tersebut dapat dikurangkan dari penghasilan kena pajak perusahaan di Indonesia. Praktik penghindaran pajak yang terjadi di Indonesia menandakan penerapan tata kelola yang dijalankan perusahaan belum sesuai dengan prinsip yang berlaku. Dengan adanya penerapan Good Corporate Governance (GCG) diharapkan dapat mendorong kepatuhan perusahaan sebagai wajib pajak untuk menjalankan kewajiban perpajakannya sesuai prinsip GCG sehingga dapat terhindar dari praktik tax avoidance. Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh profitabilitas dan leverage terhadap tax avoidance dengan good corporate governance (GCG) sebagai variabel moderasi pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia periode 2020- 2022. Hasil dalam penelitian ini menunjukan bahwa profitabilitas dan Leverage berpengaruh terhadap tax avoidance, serta GCG dapat memoderasi pengaruh profitabilitas dan Leverage terhadap tax avoidance. Kata Kunci: tax avoidance; profitabilitas; leverage; good corporate governance, ASEAN Corporate Governance Scorecard. Increasing the tax ratio is a big challenge for every country, especially Indonesia, which still has a tax ratio below the average tax ratio of countries in the Asia Pacific region. One of the factors often cited as the cause of the low tax ratio is that there are still gaps in government tax policies and relatively easy tax avoidance practices in Indonesia. One of the tax avoidance phenomena that occurs in Indonesia is the company PT Bentoel Internasional Investama which has diverted part of its income by taking many intra-company loans, interest payments on these loans can be deducted from the company's taxable income in Indonesia. The practice of tax avoidance that occurs in Indonesia indicates that the implementation of corporate governance is not in accordance with applicable principles. The implementation of Good Corporate Governance (GCG) is expected to encourage company compliance as a taxpayer to carry out their tax obligations according to GCG principles so that they can avoid tax evasion practices. This study aims to provide empirical evidence regarding the effect of profitability and leverage on tax avoidance with good corporate governance (GCG) as a moderating variable in manufacturing companies listed on the Indonesian stock exchange for the 2020- 2022 period. The results in this study indicate that profitability and leverage affect tax evasion, and GCG can affect the effect of profitability and leverage on tax avoidance. Keywords: tax avoidance; profitabilitas; leverage; good corporate governance, ASEAN Corporate Governance Scorecard.

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