Fitriana, Fitriana (2023) PENGARUH KONEKSI POLITIK DAN KARAKTER EKSEKUTIF TERHADAP TAX AVOIDANCE DENGAN KUALITAS AUDIT SEBAGAI PEMODERASI (Studi kasus Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021). Undergraduate thesis, Universitas Stikubank.
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Abstract
Sumber dana pembangunan ekonomi di Indonesia salah satunya diperoleh dari pajak. Namun, penerimaan pajak di Indonesia masih rendah dikarenakan adanya tindakan penghindaran pajak (tax avoidance). Oleh karena itu, penelitian ini menguji kembali beberapa faktor yang memiliki pengaruh terhadap penghindaran pajak dengan koneksi politik dan karakter eksekutif sebagai variabel independen. Berbeda dengan penelitian sebelumnya, penelitian ini menambahkan kualitas audit sebagai variabel pemoderasi, serta menggunakan variabel profitabilitas dan leverage sebagai variabel kontrol. Penelitian ini memiliki populasi yaitu perusahaan..manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dengan..periode tahun 2019-2021. Penelitian ini memiliki sampel sejumlah 246 data. Dalam penelitian ini, metode analisis yang digunakan yaitu statistik deskriptif dan analisis regresi data panel dengan menggunakan Eviews versi 10, ditambahkan dengan uji pemilihan model data panel, uji asumsi klasik, uji model, dan uji t. Kesimpulan yang didapat adalah koneksi politik dan karakter eksekutif memiliki pengaruh-positif terhadap tax avoidance, sedangkan kualitas audit memperlemah hubungan positif koneksi politik..terhadap tax avoidance, dan kualitas audit tidak memoderasi pengaruh positif..karakter eksekutif terhadap tax-avoidance. Kata kunci: penghindaranipajak, koneksi politik, karakterieksekutif, kualitas audit, profitabilitas,oleverage. Sources of funds for economic development in Indonesia one of which is obtained from taxes. However, tax revenues in Indonesia are still low due to tax avoidance. Therefore, this study re-examines several factors that have an influence on tax avoidance with political connections and executive character as independent variables. In contrast to previous research, this study adds audit quality as a moderating variable, and uses profitability and leverage variables as control variables. This study has a population of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. This study has a sample of 246 data. In this study, the analytical method used was descriptive statistics and panel data regression analysis using Eviews version 10, added to the panel data model selection test, classical assumption test, model test, and t test. The conclusions obtained are that political connections and executive character have a positive influence on tax avoidance, while audit quality weakens the positive relationship between political connections and tax avoidance, and audit quality does not moderate the positive effect of executive character on tax avoidance. Keywords: taxiavoidance, political connection, executiveicharacter, audit quality, profitability,ileverage.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | SKR.V.05.52.2842 NIM.19.05.52.0124 |
| Uncontrolled Keywords: | penghindaran pajak, koneksi politik, karakterieksekutif, kualitas audit, profitabilitas,oleverage. |
| Subjects: | H Social Sciences > HJ Public Finance |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi |
| Depositing User: | Farida Sri Endaryani |
| Date Deposited: | 12 May 2023 04:00 |
| Last Modified: | 12 May 2023 04:02 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/9394 |
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