Pengaruh adopsi ifrs terhadap tindakan penghindaran pajak dengan ukuran perusahaan sebagai variabel moderasi = The impact of ifrs adoption on tax avoidance with firm size as moderating variable

Pernadi, Jessica Devina (2022) Pengaruh adopsi ifrs terhadap tindakan penghindaran pajak dengan ukuran perusahaan sebagai variabel moderasi = The impact of ifrs adoption on tax avoidance with firm size as moderating variable. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini memiliki tujuan untuk melakukan pengujian serta analisis terhadap pengaruh adopsi IFRS terhadap penghindaran pajak dengan ukuran perusahaan sebagai variabel moderasi. Penelitian ini mengukur tingkat penghindaran pajak dengan proksi Effective Tax Rate (ETR), serta menjadikan IFRS sebagai variabel dummy, dan ukuran perusahaan diukur dengan perhitungan nilai logaritma total asset. Sampel penelitian berasal dari 40 perusahaan semua sector yang terdapat di Indonesia dan terdaftar di S&P Capital IQ selama periode 2001-2005 dan 2016-2020 dimana seluruh data sekunder diperoleh dari S&P Capital IQ. Penelitian menggunakan model regresi data panel dengan pendekatan ordinary least square. Hasil penelitian membuktikan bahwa adopsi IFRS memiliki pengaruh negatif dan signifikan pada tingkat signifikansi 0.01 terhadap penghindaran pajak. Selain itu penelitian juga menunjukkan bahwa ukuran perusahaan tidak dapat memoderasi pengaruh adopsi IFRS terhadap penghindaran pajak. Diharapkan hasil penelitian dapat dijadikan sumber evaluasi pemerintah terhadap besarnya pengaruh adopsi IFRS terhadap penghindaran pajak perusahaan serta agar perusahaan dapat lebih mematuhi IFRS dan mengurangi penghindaran pajak. / This study aims to test and analyze the effect of IFRS adoption on tax avoidance with firm size as a moderating variable. This study measures the level of tax evasion by proxy the Effective Tax Rate (ETR), and makes IFRS a dummy variable, and company size is measured by calculating the logarithmic value of total assets. The research sample came from 40 companies in all sectors in Indonesia and were registered with S&P Capital IQ during the 2001-2005 and 2016-2020 periods where all secondary data was obtained from S&P Capital IQ. This study uses a panel data regression model with an ordinary least squares approach. The results of the study prove that IFRS adoption has a negative and significant effect at a significance level of 0.01 on tax evasion. In addition, research also shows that company size is unable to moderate the effect of IFRS adoption on tax avoidance. It is hoped that the research results can be used as a source of government evaluation of the magnitude of the influence of IFRS adoption on corporate tax avoidance and so that companies can comply more with IFRS and reduce tax evasion.

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