Pengaruh Financial Distress dan Good Corporate Governance Terhadap Penghindaran Pajak (Studi Kasus Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahin 2017-2020)

Oktaviani, Amelia and ., Adi Rizfal Efriadi, S.E, M.Si (2022) Pengaruh Financial Distress dan Good Corporate Governance Terhadap Penghindaran Pajak (Studi Kasus Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahin 2017-2020). ITB Ahmad Dahlan Jakarta, Jakarta.

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Abstract

Penelitian ini bertujuan untuk mengetahui dan memberi bukti empiris pengaruh Financial Distress dan Good Corporate Governance terhadap penghindaran pajak. Populasi dalam penelitian ini yaitu perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017-2020. Teknik pengambilan informasi bahan penulisan yaitu menggunakan data kuantitatif. Penentuan sampel pada penelitian ini menggunakan metode positivism (data konkrit) dengan teknik purposive sampling, sehingga sampel akhir yang diperoleh sebanyak 11 perusahaan dengan 44 data observasi. Teknik analisis dan pengujian hipotesis dilakukan dengan analisis regresi berganda dengan bantuan SPSS versi 26.0 berdasarkan olah data, diperoleh hasil penelitian bahwa apabila Financial Disress memiliki hubungan yang searah dengan penghindaran pajak, hubungan yang searah menunjukkan bahwa apabila Financial Disress meningkat, dan Komite Audit berpengaruh negative atau memiliki hubungan yang berlawanan yang dimana menunjukkan bahwa apabila nilai dari Financial Disress dan Komite Audit meningkat, maka nilai penghindaran pajak menurun dan tidak memberikan pengaruh yang signifikan terhadap penghindaran pajak. Sedangkan Good Corporate Governance yang diproyeksikan dengan Proporsi Dewan Komisaris independen bepengaruh positif atau memiliki hubungan yang searah terhadap penghindaran pajak yang dimana menunjukkan bahwa apabila Proporsi Dewan Komisaris Independen meningkat, maka penghindaran pajak meningkat dan memberikan pengaruh yang signifikan terhadap penghindaran pajak. Perusahaan sebaiknya meningkatkan independensi dan transparansi dalam melaksanakan Good Corporate Governance didalam perusahaan untuk menghindari fraud berupa penghindaran pajak yang dapat merugikan perusahaan, dan perusahaan harus mengurangi Financial Distress untuk dapat menghindari praktik penghindaran pajak.
Kata Kunci: Financial Distress dan Proporsi Dewan Komsaris Independen, Komite Audit dan Penghindaran Pajak

ABSTRACT
This study aims to determine and provide empirical evidence of the effect of Financial Distress and Good Corporate Governance on tax avoidance. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020. The technique of taking information on writing materials is using quantitative data. Determination of the sample in this study using the positivism method (concrete data) with purposive sampling technique, so that the final sample obtained was 11 companies with 44 observational data. The analysis technique and hypothesis testing were carried out with multiple regression analysis with the help of SPSS version 26.0 based on data processing, the results obtained that if Financial Disress had a direct relationship with tax avoidance, a unidirectional relationship showed that if Financial Distress increased, and the Audit Committee had a negative or negative effect. has an opposite relationship which shows that if the value of Financial Disress and the Audit Committee increases, the value of tax avoidance decreases and does not have a significant effect on tax avoidance. Meanwhile, Good Corporate Governance projected by the proportion of independent commissioners has a positive effect or has a unidirectional relationship to tax avoidance, which shows that if the proportion of independent commissioners increases, tax avoidance increases and has a significant effect on tax avoidance. Companies should increase independence and transparency in implementing Good Corporate Governance within the company to avoid fraud in the form of tax avoidance that can harm the company, and companies must reduce Financial Distress to avoid tax avoidance practices.
Keywords: Financial Distress and Proportion of Independent Commissioners, Audit Committee and Tax Avoidance

Item Type: Other
Subjects: N Fine Arts > NK Decorative arts Applied arts Decoration and ornament
N Fine Arts > NX Arts in general
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: Khalifafachri Albi
Date Deposited: 25 Feb 2025 07:09
Last Modified: 25 Feb 2025 07:09
URI: https://repository.itb-ad.ac.id/id/eprint/398

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