Detail Cantuman Kembali
PENGARUH KARAKTER EKSEKUTIF TERHADAP TINDAKAN AGRESIVITAS PAJAK DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Perusahaan Property dan Real Estate yang Terdaftar Di BEI Tahun 2011-2015)
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ABSTRAK
PENGARUH KARAKTER EKSEKUTIF TERHADAP TINDAKAN
AGRESIVITAS PAJAK DENGAN CORPORATE GOVERNANCE SEBAGAI
VARIABEL MODERATING
(Studi Empiris pada Perusahaan Property dan Real Estate yang
Terdaftar Di BEI Tahun 2011-2015)
Oleh
MUHAMMAD PANDU SOLIHIN
Penelitian ini bertujuan untuk menguji pengaruh karakter eksekutif terhadap
tindakan agresivitas pajak dengan corporate governance sebagai moderating.
Variabel yang digunakan dalam penelitian ini adalah karakter eksekutif sebagai
variabel independen dan tindakan agresivitas pajak sebagai variabel dependen,
kemudian corporate governance sebgai variabel moderating.
Sampel penelitian ini adalah sebanyak 32 perusahaan property dan real estate
yang listing di Bursa Efek Indonesia pada periode 2011-2015. Jenis data yang
digunakan adalah data sekunder berupa laporan tahunan perusahaan yang
dijadikan sampel. Alat uji data menggunakan software SPSS 16 meliputi analisis
deskriptif, uji asumsi klasik, regresi moderasi, uji koefisien determinasi, uji
kelayakan model regresi, dan uji hipotesis.
Hasil penelitian menunjukkan bahwa variabel risk taker menunjukkan nilai
negatif dan sesuai teori. Nilai ini berarti semakin manajer bersifat risk taker
semakin rendah pula nilai effective tax rate. Tetapi setelah risk taker dimediasi
oleh komisaris independen maka hubungannya menjadi positif. Artinya meskipun
karakter manajemen itu bersifat risk taker keberadaan dewan komisaris
independen dapat menekan tindakan agresivitas pajak (meningkatkan effective tax
rate).
Kata Kunci: Agresivitas Pajak, Karakter Eksekutif, Corporate Governance.
ABSTRACT
THE IMPACT OF EXECUTIVE CHARACTER AGAINST TAX
AGGRESSIVENESS WITH CORPORATE GOVERNANCE AS
MODERATING VARIABLE
(Empirical Study on Company Property and Real Estate
Listed on the Stock Exchange 2011-2015 Period)
By
MUHAMMAD PANDU SOLIHIN
This research aimed to examine the effect of executive character to the actions of
the tax aggressiveness with corporate governance as a moderating. Variables of
this study using the executive character as the independent variable and actions
the aggressiveness of tax as the dependent variable, then corporate governance
as moderating variables.
Samples of this research were 32 property and real estate company listed on the
Indonesia Stock Exchange in the period of 2011-2015. The data used are
secondary data from the annual reports of companies sampled. Data tool test
using SPSS 16 software includes descriptive analysis, classic assumption test,
regression moderation, coefficient determination test, test the feasibility of
regression models, and hypothesis test.
The results of risk taker as variable showed a negative value similar to
corresponding theory. This value means the manager is a risk taker so the value
of the effective tax rate will be lower. But after a risk taker mediated by an
independent commissioner the relationship become positive. This means even
though the character of the management are risk taker, the presence of
independent commissioner can reduce the actions of tax aggressiveness (increase
of the effective tax rate).
Keywords: Tax Aggressiveness, Executive Character, Corporate Governance.
MUHAMMAD PANDU SOLIHIN
SOLIHIN, MUHAMMAD PANDU - Personal Name
R 657 SOL p
657
Skripsi
Indonesia
UNILA
2017
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