Pengaruh manajemen keluarga terhadap penghindaran pajak

Gunawan, Nikolas Vito (2020) Pengaruh manajemen keluarga terhadap penghindaran pajak. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tujuan dalam penelitian ini adalah untuk menganalisis dan mencari faktor penyebab penghindaran pajak terhadap perusahaan kelaurga dengan menggunakan variabel Return on Asset, Leverage, Size, dan Cash Effective Tax Rate. Peneliti menggunakan metode kuantitatif dengan teknik Regresi Liner guna mendapatkan hasil penjabaran yang objektif dan sistematis. Populasi yang diambil dalam penelitian ini adalah perusahaan non-manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dengan struktur kepemilikan keluarga sebanyak 24 sampel. Hasil dari penelitian ini menunjukkan bahwaperusahaan keluarga sektor non-manufaktur cenderung melakukan penghindaran pajak. Faktor yang berpengaruh positif terhadap penghindaran pajak adalah faktor Leverage oleh karena perusahaan lebih memprioritaskan membayar hutangdan bunga dibandingkan membayar pajak./The purpose ofthisresearch is to analyze and find the factorsthat cause tax avoidance on family companies by using the variables Return on Asset, Leverage, Size, and Cash Effective Tax Rate. Researchers use quantitative methodswith Liner Regression techniques in order to obtain objective and systematic explanation results. The population taken in this study were non-manufacturing companies listed on the Indonesia Stock Exchange (BEI)with a family ownership structure of 24 samples.The results of this study indicate that non-manufacturing sector family firms to do tax avoidance. The factor that has a positive effecton tax avoidance is the leverage factor because companies prioritize paying debt and interest over paying taxes

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