PENGARUH RETURN ON ASSET, LEVERAGE, UKURAN PERUSAHAAN DAN KOMPENSASI RUGI FISKAL TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Konstruksi Sektor Property dan Real Estate yang Terdaftar di BEI tahun 2014-2015)
SKRIPSI Untuk Memenuhi Salah Satu Persyaratan Mencapai Derajat Sarjana Ekonomi
Oleh: Eka Septiani 201310170311182
PROGRAM STUDI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH MALANG FEBRUARI 2017
DAFTAR ISI ABSTRAK ............................................................................................................ i KATA PENGANTAR .......................................................................................... ii DAFTAR ISI ......................................................................................................... iv DAFTAR GAMBAR ............................................................................................ vii DAFTAR TABEL ................................................................................................viii DAFTAR LAMPIRAN ......................................................................................... ix BAB I. PENDAHULUAN A. Latar Belakang Masalah ................................................................................... 1 B. Perumusan Masalah .......................................................................................... 5 C. Tujuan dan Manfaat.......................................................................................... 5 1. Tujuan Penelitian ........................................................................................ 5 2. Manfaat Penelitian ...................................................................................... 6 BAB II. TEORI DAN PERUMUSAN HIPOTESIS A. Tinjauan Penelitian Terdahulu ......................................................................... 8 B. Teori dan Kajian Pustaka ................................................................................. 10 1. Teori Keagenan (Agency Theory) ............................................................. 10 2. Penghindaran Pajak (Tax Avoidance)........................................................ 13 3. Penggelapan Pajak (Tax Evasion) ............................................................. 16 4. Perencanaan Pajak (Tax Planning) ........................................................... 18
5. Return on Asset (ROA) ............................................................................. 20 6. Leverage .................................................................................................... 22 7. Ukuran Perusahaan .................................................................................... 23 8. Kompensasi Rugi Fiskal............................................................................ 26 C. Perumusan Hipotesis ........................................................................................ 27 BAB III. METODE PENELITIAN A. Jenis Penelitian ................................................................................................. 32 B. Populasi dan Teknik Pengambilan Sampel ...................................................... 32 C. Definisi Operasional dan Pengukuran Variabel ............................................... 33 D. Jenis dan Sumber Data ..................................................................................... 35 E. Teknik Pengumpulan Data ............................................................................... 35
F. Teknik Analisis Data ........................................................................................ 35 1.
Analisis Statistik Deskriptif ...................................................................... 35
2.
Uji Asumsi Klasik ..................................................................................... 36 a. Uji Normalitas ...................................................................................... 36 b. Uji Multikolinearitas ............................................................................ 37 c. Uji Autokorelasi ................................................................................... 37 d. Uji Heteroskedastisitas ......................................................................... 38
3.
Analisis Regresi Linear Berganda ............................................................. 39
4.
Pengujian Hipotesis ................................................................................... 39 a. Uji Koefisien Determinasi .................................................................... 40 b. Uji Signifikansi Simultan (Uji Statistik F) ........................................... 40 c. Uji Signifikan Parameter Individual (Uji Statistik t) ............................ 41
BAB IV. HASIL DAN PEMBAHASAN A. Gambaran Umum Objek Penelitian ................................................................. 42 B. Deskripsi Data .................................................................................................. 43 1.
Tax Avoidance (Y) .................................................................................... 44
2.
Return On Asset (X1) ................................................................................ 46
3.
Leverage (X2) ............................................................................................ 48
4.
Ukuran Perusahaan (X3) ............................................................................ 49
5.
Kompensasi Rugi Fiskal (X4) .................................................................... 51
C. Analisis Data .................................................................................................... 52 1.
Asumsi Klasik .......................................................................................... 52 a. Uji Normalitas ...................................................................................... 52 b. Uji Heterokedastisitas .......................................................................... 54 c. Uji Multikolonieritas ........................................................................... 56 d. Uji Autokorelasi .................................................................................. 57
2. Persamaan Regresi Linier Berganda ......................................................... 58 3. Pengujian Hipotesis ................................................................................... 59 a. Koefisien Determinasi ......................................................................... 59 b. Uji Hipotesis Secara Simultan (Uji F) ................................................. 61 c. Uji Hipotesis Secara Parsial (Uji-t) ..................................................... 62
D. Pembahasan ...................................................................................................... 64 1. Pengaruh Return On Asset (ROA) Terhadap Tax Avoidance ................... 64 2. Pengaruh Leverage Terhadap Tax Avoidance ........................................... 66 3. Pengaruh Ukuran Perusahaan Terhadap Tax Avoidance........................... 67 4. Pengaruh Kompensasi Rugi Fiskal Terhadap Tax Avoidance .................. 69 BAB V. PENUTUP A. Simpulan........................................................................................................... 72 B. Keterbatasan ..................................................................................................... 73 C. Saran ................................................................................................................. 73 DAFTAR PUSTAKA .......................................................................................... 74 LAMPIRAN ......................................................................................................... 77
DAFTAR LAMPIRAN LAMPIRAN 1 HASIL PERHITUNGAN CETR ................................................. 77 LAMPIRAN 2 HASIL PERHITUNGAN RETURN ON ASSET .......................... 78 LAMPIRAN 3 HASIL PERHITUNGAN LEVERAGE ........................................ 79 LAMPIRAN 4 HASIL PERHITUNGAN UKURAN PERUSAHAAN ............... 80 LAMPIRAN 5 HASIL PERHITUNGAN KOMPENSASI RUGI FISKAL ....... 81
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