PENGARUH NARSISME CEO, TRANSAKSI HUBUNGAN ISTIMEWA, DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Sektor Infrastruktur yang Terdaftar di Bursa Efek Indonesia Periode 2018- 2023)

SARWONO, OON (2025) PENGARUH NARSISME CEO, TRANSAKSI HUBUNGAN ISTIMEWA, DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Sektor Infrastruktur yang Terdaftar di Bursa Efek Indonesia Periode 2018- 2023). S2 thesis, Universitas Mercu Buana - Menteng.

[img] Text (COVER)
55522120019-Oon Sarwono-01 Cover - Oon Sarwono.pdf
Download (2MB)
[img] Text (BAB I)
55522120019-Oon Sarwono-02 Bab 1 - Oon Sarwono.pdf
Restricted to Registered users only
Download (811kB)
[img] Text (BAB II)
55522120019-Oon Sarwono-03 Bab 2 - Oon Sarwono.pdf
Restricted to Registered users only
Download (992kB)
[img] Text (BAB III)
55522120019-Oon Sarwono-04 Bab 3 - Oon Sarwono.pdf
Restricted to Registered users only
Download (828kB)
[img] Text (BAB IV)
55522120019-Oon Sarwono-05 Bab 4 - Oon Sarwono.pdf
Restricted to Registered users only
Download (802kB)
[img] Text (BAB V)
55522120019-Oon Sarwono-06 Bab 5 - Oon Sarwono.pdf
Restricted to Registered users only
Download (552kB)
[img] Text (DAFTAR PUSTAKA)
55522120019-Oon Sarwono-08 Daftar Pustaka - Oon Sarwono.pdf
Restricted to Registered users only
Download (539kB)
[img] Text (LAMPIRAN)
55522120019-Oon Sarwono-09 Lampiran - Oon Sarwono.pdf
Restricted to Registered users only
Download (887kB)

Abstract

Penelitian ini bertujuan untuk menguji pengaruh narsisme CEO, transaksi hubungan istimewa, dan kualitas audit terhadap penghindaran pajak. Sampel penelitian terdiri dari 34 perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia (IDX) selama periode 2018–2023. Penarikan sampel menggunakan metode purposive sampling, dan analisis data dilakukan dengan regresi data panel. Hasil penelitian menunjukkan bahwa narsisme CEO berpengaruh positif signifikan terhadap penghindaran pajak. Temuan ini mengindikasikan bahwa karakteristik kepemimpinan narsistik, khususnya CEO dengan kecenderungan Narcissistic Personality Disorder (NPD), cenderung mendorong pengambilan keputusan berisiko tinggi, termasuk strategi agresif penghindaran pajak demi keuntungan jangka pendek. Selanjutnya, transaksi hubungan istimewa juga menunjukkan pengaruh positif signifikan terhadap penghindaran pajak. Perusahaan yang memiliki struktur utang dengan afiliasi sering memanfaatkan relasi tersebut untuk menurunkan beban pajak, seperti dengan menetapkan bunga tidak wajar yang melanggar prinsip kewajaran (arm's length principle). Sebaliknya, kualitas audit berpengaruh negatif signifikan terhadap penghindaran pajak, menandakan bahwa audit yang baik dan independen mampu menekan praktik tersebut. Penelitian ini memperluas wawasan terkait pengaruh faktor psikologis, relasional, dan tata kelola terhadap strategi pajak, terutama dalam konteks sektor infrastruktur Indonesia yang strategis dan masih jarang diteliti secara komprehensif. This study aims to examine the effect of CEO narcissism, related party transactions, and audit quality on tax avoidance. The sample consists of 34 infrastructure companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. The sampling technique used is purposive sampling, and the analysis was conducted using panel data regression. The results indicate that CEO narcissism has a significantly positive effect on tax avoidance. This suggests that narcissistic leadership traits, particularly among CEOs with tendencies toward Narcissistic Personality Disorder (NPD), often lead to high-risk decision-making, including aggressive tax avoidance strategies aimed at achieving short-term financial gains. Related party transactions also show a significantly positive effect on tax avoidance. Firms with affiliated debt structures tend to exploit those relationships to reduce tax obligations, often by applying non-arm's length interest rates. In contrast, audit quality has a significantly negative effect on tax avoidance, indicating that high-quality and independent audits can help mitigate such aggressive practices. This study provides new insights into the role of CEO personality traits, affiliated transactions, and governance mechanisms in shaping corporate tax strategies, especially within Indonesia's infrastructure sector, which plays a crucial role in long-term economic development and remains underexplored in the context of these variables.

Item Type: Thesis (S2)
NIM/NIDN Creators: 55522120019
Uncontrolled Keywords: Narsisme CEO, transaksi hubungan istimewa, kualitas audit, penghindaran pajak, Perusahaan Infrastruktur CEO narcissism, related party transactions, audit quality, tax avoidance, Infrastructure Companies
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Maulana Arif Hidayat
Date Deposited: 19 Aug 2025 08:07
Last Modified: 19 Aug 2025 08:07
URI: http://repository.mercubuana.ac.id/id/eprint/96879

Actions (login required)

View Item View Item
UMB Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.