HERYA, TANIA PUTRI (2024) PENGARUH GOOD CORPORATE GOVERNANCE DAN MANAJEMEN LABA TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Seluruh Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2020-2022). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Taxes are one of the largest sources of state revenue. Tax revenues in Indonesia have increased from year to year. However, it turns out that the increasing percentage of tax revenues has not been able to prove the good performance of tax revenues in Indonesia. This can be seen from the tax ratio in Indonesia, which apparently has not reached its target. One of the reasons why the tax ratio target has not been achieved is because there are still gaps in tax policy which trigger the emergence of tax avoidance practices. So, this research was conducted to test the influence of good corporate governance mechanisms which are proxied by independent commissioners and institutional ownership and earnings management on tax avoidance with firm size as a moderating variable. The population used in this research is all manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2022 period using a sampling technique, namely purposive sampling, so that 238 samples were obtained after outliers. The data used is secondary data where annual reports and financial reports are obtained from the company's official website. This research uses the SPSS application and the analysis techniques used are multiple linear regression analysis and moderated regression analysis. The results of this study indicate that independent commissioners have a significant negative effect on tax avoidance, institutional ownership has a significant positive effect on tax avoidance, earnings management has no significant effect on tax avoidance and firm size cannot moderate the effect of independent commissioners, institutional ownership and earnings management on tax avoidance. Keywords: Tax Avoidance, Good Corporate Governance, Independent Commissioner, Institutional Ownership, Earnings Management, Firm Size Pajak merupakan salah satu sumber penerimaan negara terbesar. Penerimaan pajak di Indonesia mengalami peningkatan dari tahun ke tahun. Namun, ternyata presentase penerimaan pajak yang meningkat belum mampu membuktikan kinerja baik penerimaan pajak di Indonesia. Hal tersebut dapat dilihat dari tax ratio di Indonesia yang ternyata belum mencapai targetnya. Salah satu hal yang menyebabkan belum tercapainya target tax ratio yaitu dikarenakan masih terdapat celah dalam kebijakan perpajakan yang memicu munculnya praktik penghindaran pajak. Maka, penelitian ini dilakukan guna menguji pengaruh mekanisme good corporate governance yang di proksikan dengan komisaris independen dan kepemilikan institusional serta manajemen laba terhadap tax avoidance dengan ukuran perusahaan sebagai variabel moderasi. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia periode 2020-2022 dengan teknik pengambilan sampel, yaitu purposive sampling sehingga diperoleh 238 sampel setelah outliers. Data yang digunakan adalah data sekunder dimana laporan tahunan dan laporan keuangan diperoleh dari situs resmi perusahaan. Penelitian ini menggunakan aplikasi SPSS dan teknik analisis yang digunakan adalah analisis regresi linear berganda dan analisis regresi moderasi. Hasil penelitian ini menunjukan bahwa komisaris independen berpengaruh negatif signifikan terhadap tax avoidance, kepemilikan institusional berpengaruh positif signifikan terhadap tax avoidance, manajemen laba tidak berpengaruh signifikan terhadap tax avoidance dan ukuran perusahaan tidak dapat memoderasi pengaruh komisaris independen, kepemilikan institusional dan manajemen laba terhadap tax avoidance Kata Kunci: Tax Avoidance, Good Corporate Governance, Komisaris Independen, Kepemilikan Institusional, Manajemen Laba, Ukuran Perusahaan
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