Pengaruh Gender Diversity Dewan, Ukuran Dewan Komisaris, Komisaris Independen, Komite Audit dan Konsentrasi Kepemilikan terhadap Agresivitas Pajak
DOI:
https://doi.org/10.32493/JABI.v4i2.y2021.p218-238Abstract
Abstract
Tax aggressiveness is an action taken in order to reduce the burden of income tax by using legal (tax avoidance) and illegal (tax evasion) planning methods, which harm the government because it will reduce tax revenue. This study aims to obtain empirical evidence regarding the effect of board gender diversity, board of commissioners size, independent commissioners, audit committee and ownership concentration on tax aggressiveness. This study used the purposive sampling method and produced a final sample of 33 consumer goods sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. This study uses secondary data in the form of annual reports and company annual financial reports obtained from www.idx.co.id. The research analysis method used is the multiple regression analysis methods with a significance level of 5%. Data processing was performed using SPSS version 26. The results showed that board gender diversity, independent commissioners, audit committee and ownership concentration had no significant effect on tax aggressiveness. Meanwhile, the size of the board of commissioners has a significant negative effect on tax. From the research results, it is concluded that the size of the board of commissioners is a driving factor for management's honesty in financial reporting so as to reduce tax aggressiveness.
Abstrak
Agresivitas pajak adalah sebuah tindakan yang dilakukan dalam rangka mengurangi beban pajak penghasilan dengan metode perencanaan legal (tax avoidance) maupun ilegal (tax evasion) yang di mana tentunya merugikan negara karena akan memperkecil penerimaan pajak negara. Penelitian ini bertujuan mendapatkan bukti empiris mengenai pengaruh gender diversity dewan, ukuran dewan komisaris, komisaris independen, komite audit dan konsentrasi kepemilikan terhadap agresivitas pajak. Penelitian ini menggunakan metode pengambilan sampel purposive sampling dan menghasilkan sampel akhir sebanyak 33 perusahaan manufaktur sub-sektor consumer goods yang terdaftar di Bursa Efek Indonesia Periode 2017-2019. Penelitian ini menggunakan data sekunder berupa laporan tahunan dan laporan keuangan tahunan perusahaan yang diperoleh dari www.idx.co.id. Metode analisis penelitian yang digunakan adalah metode analisis regresi berganda dengan tingkat signifikansi sebesar 5%. Pengolahan data dilakukan dengan SPSS versi 26. Hasil penelitian menunjukkan bahwa gender diversity dewan, komisaris independen, komite audit dan konsentrasi kepemilikan tidak berpengaruh signifikan terhadap agresivitas pajak. Sedangkan ukuran dewan komisaris berpengaruh signifikan negatif terhadap agresivitas pajak. Dari hasil penelitian, diperoleh kesimpulan bahwa ukuran dewan komisaris merupakan faktor pendorong kejujuran manajemen dalam pelaporan keuangan sehingga dapat mengurangi agresivitas pajak.
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