Pengaruh Keahlian Keuangan, Kompensasi Direksi, Profitabilitas, Pertumbuhan Perusahaan dan Kepemilikan Institusi Pada Penghindaran Pajak Perusahaan

Jurnal Manajemen STIE Muhammadiyah Palopo Pub Date : 2021-07-06 DOI:10.35906/JM001.V7I1.719

Richo Mukti Ardiyanto, Andri Marfiana

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引用次数: 0

Abstract

Abstrak Penghindaran pajak merupakan salah satu strategi untuk menurunkan beban perusahaan dan meningkatkan laba. Tujuan dari penelitian ini adalah untuk menguji pengaruh keahlian keuangan direksi, kompensasi direksi, profitabilitas, pertumbuhan perusahaan, dan kepemilikan institusi terhadap penghindaran pajak. Penghindaran pajak diproksikan dengan GAAP ETR. Penelitian ini menggunakan populasi perusahaan yang tercatat di Bursa Efek Indonesia selama periode 2015-2019. Dengan metode purposive sampling, sampel yang memenuhi kriteria sebanyak 26 perusahaan. Hasil dari penelitian ini adalah kompensasi direksi berpengaruh negatif pada penghindaran pajak. Profitabilitas berpengaruh positif pada penghindaran pajak. Kepemilikan institusi berpengaruh negatif pada penghindaran pajak. Sedangkan keahlian keuangan direksi dan pertumbuhan perusahaan tidak berpengaruh pada penghindaran pajak . Kata Kunci: Kepemilikan institusi, kompensasi, laba, pengalaman finansial, penghindaran pajak, pertumbuhan perusahaan. Abstract Tax avoidance is a strategy to reduce company expenses and increase profits. The purpose of this study is to examine the effect of directors' financial expertise, board of directors compensation, profitability, company growth, and institutional ownership on tax avoidance. Tax avoidance is proxied by GAAP ETR. This study uses the population of companies listed on the Indonesia Stock Exchange during the period of 2015-2019. This research uses purposive sampling technique. as many as 26 companies that meet the criteria as a sample. The result of this research revealed that the directors compensation has a negative effect on tax avoidance while Profitability has a positive effect on tax avoidance. it was also found that Institutional ownership has a negative effect on tax avoidance. Meanwhile, the financial expertise of directors and company growth have no effect on tax avoidance. Keywords : Company growth, compensation, financial expertise, institutional ownership, profitability, tax avoidance.

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金融专业知识、董事会补偿、盈利能力、企业成长和企业逃税的制度所有权的影响

抽象逃税是降低公司负担和增加利润的策略之一。本研究的目的是测试董事会财务技能、董事会薪酬、盈利能力、企业成长和机构持有对避税能力的影响。逃税是由GAAP ETR提供的。这项研究使用了在印尼证券交易所记录的公司人口，时间为2017 -2019年。通过采样方法，符合26家公司标准的样本。该研究的结果是，董事会对逃税有负面影响。盈利能力对逃税有积极影响。机构所有权对逃税有负面影响。然而，董事会的金融专业知识和公司的增长不会影响逃税。关键词:机构所有权、补偿、利润、财务经验、避税、企业发展。取消战略是减少公司支出和增加利润的策略。这项研究的目的是审查directors金融expertise、董事会财务报表、盈利能力、企业发展和在tax avoidance上的机构ownership的影响。Tax avoidance是GAAP ETR的proxied。这项研究是在2017 -2019年期间印尼股票交易所的可持续性研究。这是研究uses采样技术。就像26个客人在样品柜里相遇一样多。这项研究揭示的结果是，directors的补偿对tax avoidance有负面影响，而分析对tax avoidance有积极影响。它还发现，ownership机构对tax回避有负面影响。我的意思是，尽管目前为止，该公司开发的金融资产对tax avoidance没有影响。主题:公司增长，补偿，金融expertise，机构ownership，盈利能力，tax回避。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Jurnal Manajemen STIE Muhammadiyah Palopo

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