PENGARUH KEPEMILIKAN ASING DAN FINANCIAL LEVERAGE TERHADAP PERHINDARAN PAJAK DENGAN VARIABEL MODERASI KUALITAS AUDIT (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Sektor Industri Manufaktur)

MUJI, MUJI (2024) PENGARUH KEPEMILIKAN ASING DAN FINANCIAL LEVERAGE TERHADAP PERHINDARAN PAJAK DENGAN VARIABEL MODERASI KUALITAS AUDIT (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Sektor Industri Manufaktur). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Manufacturing companies are the largest contributor to tax revenue in Indonesia. However, this group experienced negative tax revenue positive growth when in general there was growth in tax revenue. The existence of foreign ownership and the use of debt (financial leverage) is suspected to be one of the causes of tax avoidance by the company even though it has been audited by an external party. The research was conducted using Moderated Regression Analysis on 124 manufacturing companies listed on the Indonesia Stock Exchange. The results showed that there was no significant effect of foreign ownership on tax avoidance, while financial leverage had a significant effect on tax avoidance. In addition, audit quality does not moderate significantly either the influence of foreign ownership or financial leverage. Perusahaan manufaktur merupakan kelompok penyumbang penerimaan pajak terbesar di Indonesia. Namun demikian, kelompok ini mengalami pertumbuhan penerimaan pajak negatif disaat secara umum terdapat pertumbuhan penerimaan pajak. Adanya kepemilikan asing dan penggunaan utang (financial leverage) diduga menjadi salah satu penyebab penghindaran pajak yang dilakukan oleh perusahaan meskipun telah dilakukan audit oleh pihak eksternal. Penelitian dilakukan dengan menggunakan Moderated Regression Analysis atas 124 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Hasil penelitian menunjukkan bahwa kepemilikan asing tidak berpengaruh signifikan terhadap penghindaran pajak, sedangkan financial leverage berpengaruh signifikan terhadap penghindaran pajak. Selain itu, kualitas audit tidak memoderasi secara signifikan baik atas pengaruh kepemilikan asing maupun financial leverage.

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