Pengaruh Karakteristik Komite Audit, Profitabilitas, Tingkat Utang Terhadap Penghidaran Pajak
DOI:
https://doi.org/10.51903/kompak.v17i2.2055Keywords:
penghindaran pajak, karakteristik komite audit, profitabilitas, tingkat utangAbstract
Studi ini bertujuan untuk pengujian ilmiah terkait pengaruh karakteristik komite audit, profitabilitas, tingkat utang terhadap penghindaran pajak secara empiris. Purposive sampling digunkana sebagai cara pengambilan sampel memanfaatkan data sekunder berupa laporan tahunan perusahaan subsektor pertambangan batu bara dan mineral yang terdaftar di IDX selama periode 2019-2023. Studi ini menggunakan lima variabel independen meliputi karakteristik komite audit mencakup ukuran diukur dengan total anggota komite, independensi diukur dengan proporsi anggota indpenden terhadap keseluruhan anggota komite dan ahli keuangan diukur dengan proporsi anggota ahli keuangan terhadap keseluruhan anggota komite, profitabilitas menggunakan ROA, dan tingkat hutang menggunakan DAR. Penghindaran pajak sebagai variabel dependen menggunakan ETR. Populasi bersumber dari 37 perusahaan selama 5 tahun, sesuai dengan kriteria sampel didapat 13 perusahaan sehingga memperoleh 65 sampel untuk diuji. Regresi linier berganda digunakan untuk menganalisis data pada studi. Studi ini menujukkan ukuran komite audit dan ahli keuangan komite audit memengaruhi positif terkait penghindaran pajak. Tingkat utang memengaruhi negatif terkait penghindaran pajak. Sementara, independensi komite audit dan profitabilitas tidak berpengaruh dengan penghindaran pajak. Studi ini diharapkan membantu manajemen dalam pengambilan keputusan terkait penghindaran pajak dan menyusun kebijakan perusahaan. Pemegang saham perlu mengevaluasi karakteristik komite audit, sementara regulator harus meninjau dan menyesuaikan kebijakan perpajakan untuk mengatasi penghindaran pajak.
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2024-11-30
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Arfi Anjani Khusna, & Agus Sihono. (2024). Pengaruh Karakteristik Komite Audit, Profitabilitas, Tingkat Utang Terhadap Penghidaran Pajak. Kompak :Jurnal Ilmiah Komputerisasi Akuntansi , 17(2), 224–243. https://doi.org/10.51903/kompak.v17i2.2055
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