PENGARUH KARAKTER EKSEKUTIF TERHADAP PENGHINDARAN PAJAK (TAXAVOIDANCE)

Se. Judi Budiman · Mba. Setiyono Miharjo

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Corporate Taxation and Avoidance Taxation and Legal Issues Taxation and Compliance Studies

Abstract

Penghindaran pajak (tax avoidance) merupakan usaha yang dilakukan wajib pajak untuk mengurangi beban pajak dengan tidak melanggar undang-undang atau aturan lain yang belaku. Namun demikian sebenarnya penghindaran pajak adalah sesuatu yang tidak diinginkan oleh pemerintah sehingga oleh pemerintah dibuat aturan-aturan untuk mencegahnya. Penelitian ini bertujuan untuk mengkaji adanya pengaruh karakter eksekutif di dalam perusahaan terhadap terjadinya penghindaran pajak (tax avoidance). Objek penelitian yang digunakan adalah perusahaan-perusahaan manufaktur yang terdaftar di bursa efek Indonesia periode 2006-2010. Penentuan sampel dilakukan dengan menggunakan metode purposive sampling didasarkan pada data sekunder berupa laporan keuangan yang tersedia dalam data OSIRIS. Metode analisis yang digunakan adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa eksekutif yang memiliki karakter risk taker secara signifikan memiliki pengaruh positif terhadap terjadinya penghindaran pajak (tax avoidance). Tax avoidance is an effort by taxpayer to reduce tax expense by not violating the tax laws or other rules in force. However, in fact tax avoidance is something that is not wanted by the government so the government created the rules to prevent it. This study aims to assess the influence of executive character in the company on tax avoidance. Object of study is manufacturing companies listed on the Indonesia stock exchange period 2006-2010. Determination of the sample is done by using purposive sampling method was based on secondary data from financial reports that are available in the OSIRIS data. The method of analysis used multiple linear regression. The results of this study that executives who have the character of risk takers had significantly positive effect on tax avoidance.

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References

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2016PENGARUH KOMITE AUDIT, KUALITAS AUDIT, KEPEMILIKAN INSTITUSIONAL, RISIKO PERUSAHAAN DAN RETURN ON ASSETS TERHADAP TAX AVOIDANCE 2014PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013 2018Faktor-faktor yang memengaruhi penghindaran pajak pada perusahaan manufaktur di bursa efek Indonesia 2018Pengaruh Size, Age, Profitability, Leverage dan Sales Growth Terhadap Tax Avoidance 2019The Effect of Audit Committee, Leverage, Return on Assets, Company Size, and Sales Growth on Tax Avoidance

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