Pengaruh Keahlian Keuangan, Kompensasi Direksi, Profitabilitas, Pertumbuhan Perusahaan dan Kepemilikan Institusi Pada Penghindaran Pajak Perusahaan

Richo Mukti Ardiyanto, Andri Marfiana

Abstract


Abstrak

Penghindaran pajak merupakan salah satu strategi untuk menurunkan beban perusahaan dan meningkatkan laba. Tujuan dari penelitian ini adalah untuk menguji pengaruh keahlian keuangan direksi, kompensasi direksi, profitabilitas, pertumbuhan perusahaan, dan kepemilikan institusi terhadap penghindaran pajak. Penghindaran pajak diproksikan dengan GAAP ETR. Penelitian ini menggunakan populasi perusahaan yang tercatat di Bursa Efek Indonesia selama periode 2015-2019. Dengan metode purposive sampling, sampel yang memenuhi kriteria sebanyak 26 perusahaan. Hasil dari penelitian ini adalah kompensasi direksi berpengaruh negatif pada penghindaran pajak. Profitabilitas berpengaruh positif pada penghindaran pajak. Kepemilikan institusi berpengaruh negatif pada penghindaran pajak. Sedangkan keahlian keuangan direksi dan pertumbuhan perusahaan tidak berpengaruh pada penghindaran pajak.

Kata Kunci: Kepemilikan institusi, kompensasi, laba, pengalaman finansial, penghindaran pajak, pertumbuhan perusahaan.


Abstract

Tax avoidance is a strategy to reduce company expenses and increase profits. The purpose of this study is to examine the effect of directors' financial expertise, board of directors compensation, profitability, company growth, and institutional ownership on tax avoidance. Tax avoidance is proxied by GAAP ETR. This study uses the population of companies listed on the Indonesia Stock Exchange during the period of 2015-2019. This research uses purposive sampling technique. as many as 26 companies that meet the criteria as a sample.The result of this research revealed that the directors compensation has a negative effect on tax avoidance while Profitability has a positive effect on tax avoidance. it was also found that Institutional ownership has a negative effect on tax avoidance. Meanwhile, the financial expertise of directors and company growth have no effect on tax avoidance.

KeywordsCompany growth, compensation, financial expertise, institutional ownership, profitability, tax avoidance.


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DOI: http://dx.doi.org/10.35906/jm001.v7i1.719

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