WIDHIADINI, VANNY (2026) PENGARUH KONSERVATISME AKUNTANSI, FINANCIAL DISTRESS DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di BEI Periode Tahun 2022-2024). S1 thesis, Universitas Mercu Buana Jakarta - Menteng.
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Abstract
This study aims to examine and analyze the effect of accounting conservatism, financial distress, and Good Corporate Governance (GCG) on tax avoidance in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2022– 2024 period. GCG is proxied by the proportion of independent commissioners and the audit committee. The sample selection process uses a purposive sampling method, resulting in 37 companies as a sample with a total of 111 items of data throughout the study period. The data used in this study are secondary data obtained from the companies’ annual reports and financial statements. The analysis is conducted using multiple linear regression, with SPSS version 26 as the data processing tool. The testing procedures include descriptive statistics, classical assumption tests, model feasibility tests, and hypothesis testing. The results indicate that accounting conservatism does not have a significant effect on tax avoidance. Next, financial distress shows a positive effect on tax avoidance, meaning that the higher the level of financial distress experienced by a company, the greater its tendency to engage in tax avoidance. Regarding GCG, the proportion of independent commissioners is found to have a positive effect on tax avoidance, suggesting that the higher proportion of independent commissioners, the higher the level of tax avoidance. Furthermore, the audit committee—measured by the proportion of members with accounting expertise— also exhibits a positive influence on tax avoidance, indicating that the greater the proportion of audit committee members with accounting expertise, the higher the level of tax avoidance. Penelitian ini dilakukan untuk mengkaji serta menganalisis pengaruh konservatisme akuntansi, financial distress, dan good corporate governance (GCG) terhadap penghindaran pajak pada perusahaan perbankan yang tercatat di Bursa Efek Indonesia (BEI) dalam rentang tahun 2022-2024. Pada riset ini, GCG diwakili oleh dua proksi pengukuran, yakni dewan komisaris independen dan komite audit. Proses seleksi sampel memanfaatkan metode purposive sampling, yang menghasilkan sampel sebanyak 37 perusahaan dengan keseluruhan 111 data observasi selama periode penelitian. Seluruh data yang dihimpun adalah data sekunder yang didapat melalui laporan tahunan dan laporan keuangan perusahaan terkait. Analisis dilaksanakan menggunakan metode regresi linear berganda dengan SPSS 26 sebagai alat pengolahan data. Adapun alur pengujian yang ditempuh meliputi uji statistik deskriptif, uji asumsi klasik, uji kelayakan model, serta uji hipotesis. Berdasarkan hasil pengujian, ditemukan bahwasanya konservatisme akuntansi tidak memberikan pengaruh terhadap penghindaran pajak. Sementara itu, financial distress memiliki pengaruh yang searah terhadap penghindaran pajak, artinya makin tingginya kondisi financial distress yang dialami perusahaan, makin tingginya pula kecenderungan penghindaran pajak. Pada aspek GCG, dewan komisaris independen ditemukan memiliki pengaruh positif pada penghindaran pajak, dimana banyaknya komposisi dewan komisaris independen berjalan searah dengan tingkat penghindaran pajak. Adapun komite audit, yang diukur melalui proporsi anggota berkeahlian akuntansi terhadap keseluruhan anggota, turut menunjukkan pengaruh positif terhadap penghindaran pajak, yang mana kian besarnya proporsi anggota komite audit yang berkeahlian akuntansi, kian tinggi pula tingkat penghindaran pajak.
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