Analisis dampak financial distress, pandemi covid-19 dan corporate govervance terhadap tax avoidance

Cuisan, Cuisan (2023) Analisis dampak financial distress, pandemi covid-19 dan corporate govervance terhadap tax avoidance. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tindakan Tax Avoidance merupakan tindakan pengurangan membayar pajak kepada pemerintah untuk menghindari pajak secara legal. Penelitian ini dilakukan untuk menguji dan memperoleh bukti empiris mengenai dampak dari Financial Distress, Pandemi COVID-19 dan Corporate Governance yang terdiri dari proporsi komisaris independen, jumlah anggota komite audit, riwayat pendidikan yang bersangkutan dengan bidang akuntansi dan keuangan pada komisaris independen dan komite audit terhadap Tax Avoidance. Penelitian ini menggunakan populasi data penelitian berupa perusahaan manufaktur pada tahun 2017-2022 yang tercantum di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan jenis data sekunder berupa data annual report perusahaan dan database Standard & Poor’s Capital IQ. Berdasarkan metode purposive sampling, terdapat 336 sampel data pada penelitian ini. Metode penelitian yang digunakan adalah analisis regresi berganda menggunakan STATA. Hasil penelitian menunjukkan bahwa Financial Distress dan jumlah anggota komite audit tidak memiliki dampak pada upaya penghindaran pajak perusahaan. Sedangkan untuk dampak Pandemi COVID-19 meningkatkan tindakan penghindaran pajak perusahaan. Proporsi komisaris independen dan riwayat pendidikan komite audit yang bersangkutan dengan bidang akuntansi dan keuangan menurunkan upaya penghindaran pajak yang dilakukan perusahaan.Sementara riwayat pendidikan komisaris independen yang bersangkutan dengan bidang akuntansi dan keuangan meningkatkan upaya penghindaran pajak yang dilakukan perusahaan. / Tax Avoidance is an act of reducing tax payments to the government to avoid taxes legally. This study was conducted to test and obtain empirical evidence regarding the impact of Financial Distress, the COVID-19 Pandemic and Corporate Governance, which includes the proportion of independent commissioners, the number of audit committee members, educational history related to accounting and finance of independent commissioners and audit committees on Tax Avoidance. This study uses research data population in the form of manufacturing companies in 2017-2022 listed on the Indonesia Stock Exchange (IDX). This study uses secondary data in the form of company annual report data and the Standard & Poor's Capital IQ database. Based on the purposive sampling method, there are 336 data samples in this study. The research method used is multiple regression analysis using STATA. The results showed that Financial Distress and the number of audit of committee members have no impact on corporate tax avoidance. Meanwhile, the influence of the COVID-19 Pandemic increases corporate tax avoidance. The proportion of independent commissioners and the educational background of the audit committee related to accounting and finance have a negative impact on corporate tax avoidance. Meanwhile, the education background of independent commissioners related to accounting and finance has a positive impact on corporate tax avoidance.

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