Analisis Pengaruh Karakteristik Auditor dan Perusahaan terhadap Penghindaran Pajak pada Perusahaan di Bursa Efek Indonesia
Abstract
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh karakteristik auditor dan perusahaan terhadap penghindaran pajak. Dalam perancangan penelitian ini, metode yang digunakan adalah kuantitatif dimana proses mengumpulkan dan menganalisis data secara numerik. Objek dari penelitian ini adalah perusahaan yang terdaftar di bursa efek Indonesia dari tahun 2017 hingga 2021 dengan total sampel penelitian 2378 data. Hasil dari penelitian ini ditentukan berdasarkan 10 hipotesis. Dimana pengaruh hari tanda tangan, masa audit, opini audit, ukuran perusahaan, umur perusahaan dividen dan hutang tidak berpengaruh signifikan terhadap penghindaran. Sedangkan, ROA, kerugian dan akrual berpengaruh signifikan terhadap penghindaran pajak.
Kata Kunci: Penghindaran Pajak; Karakteristik Auditor; Karakteristik Perusahaan.
Abstract
The purpose of this study is to determine the influence of auditor and company characteristics on tax avoidance. In designing this research, the method used is quantitative where the process of collecting and analyzing data numerically. The object of this study is a company listed on the Indonesia stock exchange from 2017 to 2021 with a total research sample of 2378 data. The results of this study were determined on the basis of 10 hypotheses. Where the effect of days to sign, audit tenure, audit opinion, firm size, firm age, and leverage has no significant effect on tax avoidance. Meanwhile, ROA, loss and accruals have a significant effect on tax avoidance.
Keywords: Tax Avoidance; Auditor Characteristics; Company Characteristics.
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DOI: https://doi.org/10.37531/sejaman.v4i3.2449
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