PERAN DIREKSI TERHADAP TINGKAT PENGHINDARAN PAJAK DI INDONESIA

Kennardi Tanujaya; Rendy Rendy

doi:10.31955/mea.v5i3.1739

Kennardi Tanujaya Universitas Internasional Batam
Rendy Rendy Universitas Internasional Batam

DOI: https://doi.org/10.31955/mea.v5i3.1739

Abstract

Pajak merupakan iuran dari masyarakat yang dibayarkan kepada negara dan menjadi sumber pendapatan terbesar dari sebuah negara. Penghindaran pajak adalah salah satu taktik dari perencana an pajak perusahaan dengan tujuan demi menurunkan biaya pajak perusahaan secara legal. Berdasarkan pernyataan tersebut, penelitian ini bertujuan untuk meneliti peran direksi terhadap penghindaran pajak di perusahaan terbuka Indonesia. Penelitian ini memakai data sekunder. Data sekunder yang dipergunakan berasal dari laporan tahunan perusahaan terbuka yang terdaftar di Bursa Efek Indonesia. Jumlah data perusahaan yang diambil dari laporan tahunan perusahaan terbuka di Bursa Efek Indonesia ialah 785 data yaitu sebanyak 157 perusahaan. Metode pengumpulan data yang dipakai adalah purposive sampling yang berarti peneliti mengevaluasi sendiri untuk menentukan populasi pada penelitian sedangkan untuk menguji hipotesis dari setiap variabel independen menggunakan regresi data panel. Temuan dari penelitian ini ialah direksi asing serta keahlian direksi berpengaruh signifikan positif terhadap penghindaran pajak. Keberadaan direksi asing serta direksi yang memiliki keahlian di bidang keuangan membuat perusahaan semakin taat dalam melaksanakan kewajiban untuk membayar biaya pajak.

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