Pengaruh agresivitas pelaporan keuangan, kepemilikan keluarga, tata kelola perusahaan terhadap agresivitas pajak pada perusahaan di BEI

Sally, Vernanda (2018) Pengaruh agresivitas pelaporan keuangan, kepemilikan keluarga, tata kelola perusahaan terhadap agresivitas pajak pada perusahaan di BEI. Bachelor thesis, Universtitas Pelita Harapan.

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Abstract

Penerimaan pajak di Indonesia sampai dengan tahun 2017 memberikan kontribusi sekitar 80% dari total penerimaan negara. Hal ini menujukan bahwa pajak adalah penting, baik bagi negara sebagai sumber pendapatan, maupun untuk perusahaan sebagai wajib pajak. Bagi perusahaan, pajak yang harus dibayarkan ini merupakan beban bagi perusahaan yang akan mengurangi laba bersih. Berdasarkan penelitian terdahulu, manajemen perusahaan akan cenderung melakukan tindakan pajak agresif dalam pelaporan keuangan. Agresivitas pajak dipengaruhi juga oleh pola kepemilikan perusahaan dimana peran tata kelola perusahaan diharapkan memberikan pengaruh dalam manajemen mengambil keputusan. Tujuan dari penelitian ini adalah untuk menguji pengaruh agresivitas pelaporan keuangan, kepemilikan keluarga dan tata kelola perusahaan terhadap agresivitas pajak. Sampel yang digunakan adalah perusahaan manufaktur pada industri makanan dan minuman, industri kimia, farmasi dan obat tradisional, industri logam dasar, industri barang logam dan industri alat angkutan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013-2017. Metode penelitian yang digunakan adalah metode regresi berganda. Dari hasil penelitian menunjukkan bahwa agresivitas pelaporan keuangan. Kepemilikan keluarga tidak memiliki pengaruh yang signifikan terhadap agresivitas pajak. Tata kelola perusahaan yang dilihat dari siginifikansi komisaris independen komite audit dan kepemilikan institusional memiliki pengaruh terhadap agresivitas pajak. Berdasarkan penelitian yang telah dilakukan maka dapat disimpulkan bahwa perusahaan melakukan agresivitas pelaporan keuangan hal ini mengindikasikan manajemen pajak yang dilakukan perusahaan mempengaruhi tindakan menejemen laba. Tata kelola perusahaan perusahaan yang diproksikan dengan komite audit dan kepemilikan institusional telah menjalankan fungsinya kepada manajemen perusahaan dalam melakukan agresivitas pajak / Tax revenue in Indonesia until 2017 contributed approximately 80% of total state revenue. This shows that the tax is important both for the country as a source of income, as well as for the company as a taxpayer. For companies, the tax to be paid is a burden for the company which will reduce net income. Based on earlier research, the management company will tend to act aggressive tax in financial reporting. Tax aggressiveness influenced also by the pattern of ownership of the company in which the role of corporate governance are expected to influence the direction of the management decision-making. The purpose of this study was to examine the effect of financial reporting aggressiveness, family ownership and corporate governance against tax aggressiveness. The samples are are manufacturing companies in the food and beverage industry, chemical industry, pharmaceuticals and traditional medicine, base metal industries, metal goods industries and transportation equipment industries which are listed on the Indonesia Stock Exchange (BEI) during the period 2013-2017. The method used is multiple regression method. The research method used is a multiple regression method. The results of the study indicate that the aggressiveness of financial reporting. Family ownership does not have a significant effect on tax aggressiveness. Corporate governance as seen from the significance of independent commissioners of audit committees and institutional ownership has an influence on tax aggressiveness. Based on the research that has been done, it can be concluded that the company conducts financial reporting aggressiveness, this indicates that the tax management carried out by the company influences earnings management actions. Corporate corporate governance that is proxied by the audit committee and institutional ownership has carried out its functions to the company's management in conducting tax aggressiveness

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