PENGARUH FINANCIAL DISTRESS DAN GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE
(Pada Perusahaan Sektor Aneka Industri yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019)
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Institusion
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Author
NOVANZA, MUHAMMAD ALVIN
Subject
Perpajakan
Datestamp
2021-09-08 15:43:48
Abstract :
Penelitian ini bertujuan untuk menguji apakah pengaruh financial distress, kepemilikan institusional, kepemilikan manajerial, dewan komisaris independen, ukuran dewan direksi dan komite audit terhadap tax avoidance pada perusahaan sektor aneka industri yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2019. Penelitian ini menggunakan jenis penelitian kuantitatif dengan strategi penelitian asosiatif. Populasi dalam penelitian ini adalah perusahaan sektor aneka industri yang terdaftar di Bursa Efek Indonesia tahun 2015 sampai 2019. Sampel ditentukan berdasarkan metode purposive sampling dengan jumlah sampel sebanyak 9 perusahaan sehingga total observasi dalam penelitian ini sejumlah 45 observasi. Data yang digunakan dalam penelitian ini adalah data sekunder. Teknik pengumpulan data melalui situs resmi IDX: www.idx.co.id dan www.idnfinancials.com. Penelitian ini menggunakan perangkat lunak Eviews versi 9. Dalam penelitian ini dilakukan uji asumsi klasik, estimasi model pengujian terbaik, pengujian hipotesis dan penilaian goodness of fit melalui analisis regresi linier berganda, uji parsial (uji t), uji simultan (uji f) dan koefisien determinasi (R2 ). Hasil penelitian membuktikan bahwa 1. Financial distress berpengaruh positif terhadap tax avoidance, 2. Kepemilikan institusional berpengaruh positif terhadap tax avoidance, 3. Kepemilikan manajerial berpengaruh positif terhadap tax avoidance, 4. Dewan komisaris independen tidak berpengaruh terhadap tax avoidance, 5. Ukuran dewan direksi tidak berpengaruh terhadap tax avoidance, 6. Komite audit berpengaruh positif terhadap tax avoidance. Kata Kunci: Tax avoidance, Financial Distress, Kepemilikan Institusional, Kepemilikan Manajerial, Dewan Komisaris Independen, Ukuran Dewan Direksi, Komite Audit ABSTRACT This study aims to examine whether the flow of financial distress, institusional ownership, managerial ownership, independent board of commissioners, size of the board of directors and audit committee on the tax avoidance of multiple industrial sector companies listed in the Indonesian Stock Exchange Year 2015-2019. This research uses quantitative research with associative research strategy. The population in this study are various industrial sector companies listed on the Indonesia Stock Exchange from 2015 to 2019. The sample was determined based on the purposive sampling method with a total sample of 9 companies so that the total observations in this study were 45 observations. The data used in this research is secondary data. Data collection techniques through the official IDX website: www.idx.co.id and www.idnfinancials.com. This study uses Eviews version 9. In this study, the classical assumption test, estimation of the best test model, hypothesis testing and goodness of fit assessment were carried out through multiple linear regression analysis, partial test (t test), simultaneous test (f test) and coefficient of determination (R2) The results of the study prove that 1. Financial distress has a positive effect on tax avoidance, 2. Institutional ownership has a positive effect on tax avoidance, 3. Managerial ownership has a positive effect on tax avoidance, 4. Independent board of commissioners have no effect on tax avoidance, 5. The size of the board of directors has no effect on tax avoidance, 6. The audit committee has a positive effect on tax avoidance. Kata Kunci: Tax avoidance, Financial Distress, Institusional ownership, Managerial ownership, Independent board of commissioners, Size of the board of directors, Audit Committee
Penelitian ini bertujuan untuk menguji apakah pengaruh financial distress, kepemilikan institusional, kepemilikan manajerial, dewan komisaris independen, ukuran dewan direksi dan komite audit terhadap tax avoidance pada perusahaan sektor aneka industri yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2019. Penelitian ini menggunakan jenis penelitian kuantitatif dengan strategi penelitian asosiatif. Populasi dalam penelitian ini adalah perusahaan sektor aneka industri yang terdaftar di Bursa Efek Indonesia tahun 2015 sampai 2019. Sampel ditentukan berdasarkan metode purposive sampling dengan jumlah sampel sebanyak 9 perusahaan sehingga total observasi dalam penelitian ini sejumlah 45 observasi. Data yang digunakan dalam penelitian ini adalah data sekunder. Teknik pengumpulan data melalui situs resmi IDX: www.idx.co.id dan www.idnfinancials.com. Penelitian ini menggunakan perangkat lunak Eviews versi 9. Dalam penelitian ini dilakukan uji asumsi klasik, estimasi model pengujian terbaik, pengujian hipotesis dan penilaian goodness of fit melalui analisis regresi linier berganda, uji parsial (uji t), uji simultan (uji f) dan koefisien determinasi (R2 ). Hasil penelitian membuktikan bahwa 1. Financial distress berpengaruh positif terhadap tax avoidance, 2. Kepemilikan institusional berpengaruh positif terhadap tax avoidance, 3. Kepemilikan manajerial berpengaruh positif terhadap tax avoidance, 4. Dewan komisaris independen tidak berpengaruh terhadap tax avoidance, 5. Ukuran dewan direksi tidak berpengaruh terhadap tax avoidance, 6. Komite audit berpengaruh positif terhadap tax avoidance. Kata Kunci: Tax avoidance, Financial Distress, Kepemilikan Institusional, Kepemilikan Manajerial, Dewan Komisaris Independen, Ukuran Dewan Direksi, Komite Audit ABSTRACT This study aims to examine whether the flow of financial distress, institusional ownership, managerial ownership, independent board of commissioners, size of the board of directors and audit committee on the tax avoidance of multiple industrial sector companies listed in the Indonesian Stock Exchange Year 2015-2019. This research uses quantitative research with associative research strategy. The population in this study are various industrial sector companies listed on the Indonesia Stock Exchange from 2015 to 2019. The sample was determined based on the purposive sampling method with a total sample of 9 companies so that the total observations in this study were 45 observations. The data used in this research is secondary data. Data collection techniques through the official IDX website: www.idx.co.id and www.idnfinancials.com. This study uses Eviews version 9. In this study, the classical assumption test, estimation of the best test model, hypothesis testing and goodness of fit assessment were carried out through multiple linear regression analysis, partial test (t test), simultaneous test (f test) and coefficient of determination (R2) The results of the study prove that 1. Financial distress has a positive effect on tax avoidance, 2. Institutional ownership has a positive effect on tax avoidance, 3. Managerial ownership has a positive effect on tax avoidance, 4. Independent board of commissioners have no effect on tax avoidance, 5. The size of the board of directors has no effect on tax avoidance, 6. The audit committee has a positive effect on tax avoidance. Kata Kunci: Tax avoidance, Financial Distress, Institusional ownership, Managerial ownership, Independent board of commissioners, Size of the board of directors, Audit Committee
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