Penghindaran Pajak Family Business di Indonesia dengan Kepemilikan Institusional sebagai Variabel Moderasi

Pranoto, Fransiskus Vincent (2022) Penghindaran Pajak Family Business di Indonesia dengan Kepemilikan Institusional sebagai Variabel Moderasi. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk mengetahui apakah family business lebih cenderung untuk melakukan penghindaran pajak dibandingkan dengan non-family business di Indonesia dengan kepemilikan institusional sebagai variabel moderasi. Penghindaran pajak diukur dengan menggunakan pendekatan effective tax rate. Penelitian ini menggunakan data sekunder berupa laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia dan S&P Capital IQ selama periode 2017-2018. Sampel yang digunakan berjumlah 446 observasi yang diperoleh dari 223 perusahaan yang telah memenuhi kriteria pengambilan sampel. Metode analisis yang digunakan adalah regresi ordinary least square. Hasil regresi menunjukkan bahwa secara keseluruhan, family business lebih cenderung untuk melakukan penghindaran pajak dibandingkan dengan non-family business di Indonesia. Kepemilikan institusional sebagai variabel moderasi tidak dapat memperlemah kecenderungan family business dalam melakukan penghindaran pajak di Indonesia. / This study aims to determine whether family businesses are more likely to avoid taxes than non-family businesses in Indonesia with institutional ownership as a moderating variable. Tax avoidance is measured using an effective tax rate approach. This study uses secondary data in the form of financial statements of companies listed on the Indonesia Stock Exchange and S&P Capital IQ during the 2017-2018 period. The sample used is 446 observations obtained from 223 companies that have met the sampling criteria. The method of analysis used is ordinary least square regression. The regression results show that overall, family businesses are more likely to avoid taxes than non-family businesses in Indonesia. Institutional ownership as a moderating variable cannot weaken the tendency of family businesses to avoid tax in Indonesia.

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