Analisis Pengaruh Penerapan PSAK 73 Terhadap Penghindaran Pajak pada Perusahaan Subsektor Manufaktur di Indonesia Periode 2017-2021

Liong, Michelle (2022) Analisis Pengaruh Penerapan PSAK 73 Terhadap Penghindaran Pajak pada Perusahaan Subsektor Manufaktur di Indonesia Periode 2017-2021. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui perubahan penghindaran pajak perusahaan setelah penerapan Pernyataan Standar Akuntansi Keuangan (PSAK) 73. Sampel penelitian ini adalah laporan keuangan perusahaan subsektor Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2021. PSAK73 diukur dengan variabel dummy atas liabilitas sewa perusaahaan yang meningkat setelah diterapkannya PSAK 73. Pengukuran praktik tax avoidance diproksikkan dengan Effective Tax Rate. Uji dampak perubahan dilakukan dengan menggunakan teknik analisis model regresi. Hasil penelitian menunjukkan bahwa perusahaan subsektor manufaktur yang menerapkan PSAK 73 tidak memiliki kecenderungan untuk melakukan penghindaran pajak dengan bukti pengujian yang menunjukkan pengaruh negatif. Penelitian ini tidak menemukan bukti bahwa penerapan PSAK 73 dapat meningkatkan entitas dalam melakukan praktik tax avoidance. Entitas harus lebih menjaga agar praktik tax avoidance tidak sering dilakukan serta pelaporan yang dilakukan sesuai dengan peraturan yang telah diatur negara. Perusahaan juga harus memberikan sosialisasi kepada investor agar agency problem tidak muncul karena adanya kesenjangan keinginan manajemen dan investor atas praktik tax avoidance. / This study aims to determine changes in corporate tax avoidance after the application of Statement of Financial Accounting Standards (PSAK) 73. The sample of this research is the financial statements of manufacturing subsector industry companies listed in Indonesia Stock Exchange for the 2017-2021 period. PSAK73 is proxied by a dummy variable on increased company’s lease liabilities after the application of PSAK 73. Tax Avoidance is proxied by Effective Tax Rate. The change impact test was performed using the data regression model. The result of the observation shows that manufacturing subsector industry that applies PSAK 73 don’t affect their chance of doing tax avoidance with a negative relationship. This observation don’t find the evidence of applying PSAK 73 can increase the chance of tax avoidance done by company. Company need to be careful of doing tax avoidance and reporting need to be done as per the country’s regulation. Corporate also need to give socialization to investor in order to prevent arising agency problem due to different goals of management and investor regarding to tax avoidance.

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