Faktor-Faktor yang Mempengaruhi Penghindaran Pajak

Authors

  • Moeljono Moeljono Universitas Semarang

DOI:

https://doi.org/10.33633/jpeb.v5i1.2645

Abstract

This study aimed to analyze the influence of ROA, Leverage, size, tax loss carry forwards, institutional ownership, and the risk companies against tac avoidance. Tax avoidance is a dependent variable in this study. Tax avoidance is measured by effective cash rate (CETR). The independent variables studied were ROA, Leverage, size of the company, tax loss carryforwards, institutional ownership, and the risk companies. This study using purposive sampling method with a sample 30 companies losted in the Indonesia Stock Exchange in 2011–2018. Data analysis was performed with the classical assumption and hypothesis testig with multiple linier regression method. The results of this study indicate that the ROA, Leverage, size, tax loss carry forwards, institutional ownership, and the risk companies significant negative effect on tax avoidance..Keywords: Return On Assets (ROA); Leverage; Size Of The Company; Tax Loss Carryforwards; Institutional Ownership; The Risk CompaniesPenelitian ini bertujuan untuk menganalisis pengaruh ROA, leverage, ukuran perusahaan, kompensasi rugi fiskal, kepemilikan institusional, dan risiko perusahaan terhadap penghindaran pajak. Penghindaran pajak merupakan variabel dependen dalam penelitian ini. Penghindaran pajak diukur dengan ROA, leverage, ukuran perusahaan, kompensasi rugi fiskal, kepemilikan institusional, dan risiko perusahaan. Penelitian ini menggunakan metodepurposive sampling dengan sampel 30 perusahaan manufaktur yang terdaftar di BEI pada tahun 2011 – 2018. Analisis data dilakukan dengan uji asumsi klasik dan pengujian hipotesis dengan metode regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa ROA, leverage ukuran perusahaan, kompensasi rugi fiskal, kepemilikan institusional dan risiko perusahaan tidak berpengaruh terhadap penghindaran pajak.Kata Kunci: ROA; Leverage; Ukuran Perusahaan; Kompensasi Rugi Fiskal; Kepemilikan Institusional; Risiko Perusahaan

References

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Published

2020-03-24

How to Cite

Moeljono, M. (2020). Faktor-Faktor yang Mempengaruhi Penghindaran Pajak. Jurnal Penelitian Ekonomi Dan Bisnis, 5(1), 103–121. https://doi.org/10.33633/jpeb.v5i1.2645

Issue

Vol. 5 No. 1 (2020): Jurnal Penelitian Ekonomi dan Bisnis

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