Tata Kelola Perusahaan dan Penghindaran Pajak pada Perusahaan Multinasional dengan Moderasi Rasio Cakupan Pemeriksaan Pajak

Wulan Setyaningsih; Tiara Dwi Syamsiah

doi:10.69725/jipi.v1i2.111

Authors

Wulan Setyaningsih Departemen Magister Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta, Surakarta, Indonesia
Tiara Dwi Syamsiah Departemen Magister Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta, Surakarta, Indonesia

DOI:

https://doi.org/10.69725/jipi.v1i2.111

Keywords:

Penghindaran Pajak, Komisaris Independen, Komite Audit, Kepemilikan Institusional, Rasio Cakupan Audit Pajak

Abstract

Tujuan Utama: Penelitian ini bertujuan untuk mengeksplorasi pengaruh berbagai mekanisme pengawasan perusahaan termasuk persentase komisaris independen, komite audit, audit eksternal, dan kepemilikan institusional saham terhadap penghindaran pajak, serta peran rasio cakupan audit pajak sebagai variabel moderasi dalam hubungan tersebut.
Metode: Data sekunder dikumpulkan dari laporan tahunan perusahaan yang terdaftar di bursa saham, dan analisis dilakukan dengan menggunakan regresi linier berganda dan regresi moderasi. Metode ini memungkinkan penilaian mendalam tentang pengaruh langsung dan interaksi variabel-variabel tersebut terhadap penghindaran pajak.
Implikasi Teori dan Kebijakan: Temuan penelitian ini memperluas teori pengawasan agency theory dengan menyoroti peran penting pengawasan dalam mengurangi penghindaran pajak. Secara kebijakan, hasil penelitian ini menyarankan perlunya regulasi yang lebih ketat terhadap komisaris independen dan audit eksternal serta peningkatan transparansi dalam audit pajak untuk mengurangi penghindaran pajak.
Kebaruan Penelitian: Penelitian ini menawarkan wawasan baru dengan mengintegrasikan rasio cakupan audit pajak sebagai variabel moderasi dalam hubungan antara variabel pengawasan dan penghindaran pajak, yang belum banyak dieksplorasi sebelumnya dalam literatur.
Implikasi Praktis: Penguatan peran komisaris independen, audit eksternal, dan cakupan audit pajak diperlukan untuk meningkatkan kepatuhan pajak perusahaan dan mengurangi praktik penghindaran pajak.

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Author Biographies

Wulan Setyaningsih, Departemen Magister Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta, Surakarta, Indonesia

Wulan Setyaningsih., Ak., M.AK

Departemen Magister Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta, Surakarta, Indonesia
Tiara Dwi Syamsiah, Departemen Magister Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta, Surakarta, Indonesia

Tiara Dwi Syamsiah S.Ak
Departemen Magister Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta, Surakarta, Indonesia

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