Mekanisme kualitas audit memoderasi pengaruh financial distress, risiko litigasi dan konservatisme akuntansi terhadap agresivitas pajak = Audit quality mechanism moderate the influence of financial distress, litigation risk and accounting conservatism on tax aggressiveness

Rayhan, Haqqa (2024) Mekanisme kualitas audit memoderasi pengaruh financial distress, risiko litigasi dan konservatisme akuntansi terhadap agresivitas pajak = Audit quality mechanism moderate the influence of financial distress, litigation risk and accounting conservatism on tax aggressiveness. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk menguji dan mendapatkan bukti empiris mengenai mekanisme kualitas audit memoderasi pengaruh financial distress, risiko litigasi dan konservatisme akuntansi terhadap agresivitas pajak. Variabel independen yang digunakan dalam penelitian ini adalah financial distress, risiko litigasi, dan konservatisme akuntansi. Sementara itu, untuk variabel moderasi yang digunakan dalam penelitian ini, yaitu kualitas audit serta variabel dependen yang digunakan dalam penelitian kali ini, yakni agresivitas pajak yang diukur dengan effective tax rate. Sampel yang dikumpulkan dan digunakan adalah data sekunder dari laporan keuangan perusahaan manufaktur yang tersedia di situs resmi Bursa Efek Indonesia dari tahun 2019-2022 sebanyak 352 data. Teknik dalam mengumpulkan sampel menerapkan metode purposive sampling dan dianalisis menggunakan metode regresi linear berganda dengan bantuan perangkat lunak STATA. Hasil penelitian ini menunjukkan bahwa financial distress berpengaruh negatif terhadap agresivitas pajak, risiko litigasi tidak berpengaruh terhadap agresivitas pajak, konservatisme akuntansi berpengaruh positif terhadap agresivitas pajak, kualitas audit terbukti tidak memoderasi hubungan antara financial distress terhadap agresivitas pajak, kualitas audit terbukti tidak memoderasi hubungan antara risiko litigasi terhadap agresivitas pajak, kualitas audit terbukti tidak memoderasi hubungan antara konservatisme akuntansi terhadap agresivitas pajak. / This study aims to examining audit quality mechanism moderate the influence of financial distress, litigation risk and accounting conservatism on tax aggressiveness. The independent variables used in this study are financial distress, litigation risk and accounting conservatism. The variable moderating in this study is audit quality and dependent variable in this study is tax aggressiveness that measured by the effective tax rate. The sample collected and used in this study is secondary data from the financial statements of manufacturing companies available on the official website of the IDX from 2019-2022 as much as 352 data. The technique for collecting samples was using the purposive sampling method and analyzed using the multiple regression method using STATA software. The results of this study indicate that financial distress has a negative effect on tax aggressiveness, litigation risk has no effect on tax aggressiveness, accounting conservatism has a positif effect on tax aggressiveness, audit quality is proven not to moderate the relationship between financial distress and tax aggressiveness, audit quality is proven not to moderate the relationship between litigation risk and tax aggressiveness, audit quality is proven not to moderate the relationship between financial distress and tax aggressiveness.

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