Pengaruh Profitabilitas, Leverage, Corporate Governance, dan Karakter Eksekutif pada Tax Avoidance
| Main Authors: | Nugrahitha, I Made Aditya, Suprasto, Herkulanus Bambang |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region
, 2018
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| Online Access: |
https://ojs.unud.ac.id/index.php/Akuntansi/article/view/36896 https://ojs.unud.ac.id/index.php/Akuntansi/article/view/36896/22961 |
Daftar Isi:
- Tax Avoidance is an attempt to avoid taxes by using loopholes in the government tax regulations.This study is proposed to determine the relationship between profitability, leverage, corporategovernance, and executive character on tax avoidance. Tax avoidance measurement in thisresearch uses cash effective tax rate (CETR). CETR in question is cash used for financing the taxexpense divided by profit before tax. The research was conducted on companies incorporated inthe Corporate Governance Forum of Indonesia which was included in the rating of CorporateGovernance Perception Index (CGPI) and Indonesia Stock Exchange from 2011 to 2015 period.The number of samples obtained is 40 companies using purposive sampling. Multiple linearregression used as a technique in data analysis in this research. The results shows that profitabilitydoes not affect tax avoidance, leverage, corporate governance and executive character has apositive effect on tax avoidance.Keywords: tax avoidance, profitability, leverage, corporate governance, executive character.
- Tax Avoidance adalah upaya menghindari pajak dengan menggunakan celah pada peraturanperpajakan yang berlaku. Tujuan penelitian ini untuk mengetahui hubungan profitabilitas,leverage, corporate governance, dan karakter eksekutif pada tax avoidance. Cash effective taxrate (CETR) digunakan pada pengukuran tax avoidance dalam penelitian ini. CETR yangdimaksud adalah pembagian kas yang digunakan untuk pembiayaan beban pajak dengan labasebelum pajak. Penelitian dilakukan pada perusahaan yang tergabung dalam Forum CorporateGovernance Indonesia yang masuk dalam pemeringkat Corporate Governance PerceptionIndex (CGPI) dan Bursa Efek Indonesia pada periode 2011 sampai 2015. Jumlah sampel yangdiperoleh sebanyak 40 perusahaan menggunakan seleksi sampel purposive sampling. Regresilinier berganda digunakan sebagai teknik analisis data penelitian ini. Hasil penelitianmenunjukan bahwa profitabilitas tidak berpengaruh pada tax avoidance. Hasil penelitian jugamenyatakan leverage, corporate governance dan karakter eksekutif memiliki pengaruh positifpada tax avoidance. Berarti semakin tinggi leverage, corporate governance dan karaktereksekutif akan menyebabkan meningkatnya tax avoidance.Kata kunci: tax avoidance, profitabilitas, leverage, corporate governance, karakter eksekutif