Pengaruh Risiko Perusahaan dan Leverage terhadap Penghindaran Pajak dengan Corporate Governance sebagai Variabel Moderasi

Fitri, Adz - Dzakiya Nurul (2023) Pengaruh Risiko Perusahaan dan Leverage terhadap Penghindaran Pajak dengan Corporate Governance sebagai Variabel Moderasi. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

The main objective of this study is to analyze the effect of corporate risk and leverage on tax evasion which is proxied by the current effective tax rate (Current ETR). In addition, the presence of corporate governance as a moderating variable is expected to weaken the relationship between the independent variables and tax evasion through the proxy of the independent board of commissioners. The research model used is a quantitative model. This is because the author uses the financial reports of companies listed on the Indonesian stock exchange in the 2020-2022 period. The type of data used is panel data which is a combination of time series data with cross sections. The author uses non-financial sector companies which are used as the study population with a total of 597 companies. The sampling technique used was purposive sampling. In order to obtain 199 companies that can be used as samples from this study. The data analysis technique used is descriptive statistical analysis, Chow test and Hausman test in selecting the panel data model as well as a series of hypothesis tests such as the coefficient of determination test, f test and t test. In the data analysis process, the statistical software Econometric Views (Eviews) version 9 was used. The results of the study show that corporate risk has a negative effect on tax evasion. Meanwhile, the leverage variable has no effect on tax evasion. And for corporate governance which is used as a moderating variable, it cannot influence the two independent variable relationships with tax evasion. For further research, it is expected to use other independent variables that are related to tax avoidance such as political connections, fiscal loss compensation, free cash flow and other proxies of corporate governance. In addition, the leverage variable can use other measurement tools such as debt to equity ratio and debt to capital ratio.

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