Universitas Kristen Maranatha
ABSTRAK
Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh return on asset, leverage, dan ukuran perusahan terhadap penghindaran pajak (tax avoidance) pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode tahun 2013-2015 secara parsial maupun simultan. Penelitian ini menggunakan metode purposive sampling serta teknik analisis yang digunakan adalah teknik analisis linier berganda. Hasil penelitian menunjukkan bahwa secara parsial return on asset dan ukuran perusahaan berpengaruh terhadap penghindaran pajak (tax avoidance), sedangkan leverage tidak berpengaruh signifikan terhadap penghindaran pajak (tax avoidance). Secara simultan return on asset, leverage dan ukuran perusahaan berpengaruh terhadap penghindaran pajak (tax avoidance). Kata kunci: return on asset, leverage, ukuran perusahaan, tax avoidance.
viii
Universitas Kristen Maranatha
ABSTRACT
The study has the object to determine the influence of return on asset, leverage and the company size on tax avoidance at manufacturing companies at Indonesian Stock Exchange of 2013-2015. This study is using purposive sampling method and using linier regression analysis for data analyzed. The partial result showed that return on asset and size has effect on tax avoidance, while leverage has no significant effect on tax avoidance. The simultaneously result showed that return on asset, leverage and size have effect on tax avoidance. Keywords: return on asset, leverage, size and tax avoidance.
ix
Universitas Kristen Maranatha
DAFTAR ISI Halaman
HALAMAN JUDUL.............................................................................................. i HALAMAN PENGESAHAN ................................................................................ iii SURAT PERNYATAAN KEASLIAN TUGAS AKHIR...................................... iv KATA PENGANTAR ........................................................................................... v ABSTRAK ............................................................................................................. ABSTRACT ............................................................................................................. DAFTAR ISI .......................................................................................................... DAFTAR GAMBAR ............................................................................................. DAFTAR TABEL .................................................................................................. DAFTAR LAMPIRAN ..........................................................................................
viii ix x xiii xiv xv
BAB I PENDAHULUAN 1.1. Latar Belakang.................................................................................. 1.2. Rumusan Masalah............................................................................. 1.3. Tujuan Penelitian .............................................................................. 1.4. Manfaat Penelitian ............................................................................
1 5 5 6
BAB II KAJIAN PUSTAKA 2.1. Kajian Teori ...................................................................................... 8 2.1.1 Pajak ......................................................................................... 8 2.1.1.1 Pengertian Pajak ........................................................... 8 2.1.1.2 Fungsi Pajak ................................................................. 9 2.1.1.3 Jenis-jenis Pajak ........................................................... 10 2.1.1.4 Asas Pemungutan Pajak ............................................... 12 2.1.1.5 Sistem Pemungutan Pajak ............................................ 12 2.1.1.6 Stelsel Pajak ................................................................. 13 2.1.1.7 Resistensi Pajak............................................................ 14 2.1.1.8 Pengelakan Pajak ......................................................... 17 2.1.2 Tax Planning ............................................................................ 19 2.1.2.1 Jenis-jenis Tax Planning .............................................. 20 2.1.2.2 Motivasi Dilakukannya Tax Planning ......................... 21 2.1.2.3 Tahapan dalam Membuat Tax Planning ...................... 22
x
Universitas Kristen Maranatha
2.1.2.4 Aspek Formal dan Administratif Perencanaan Pajak ....................................................... 24 2.1.2.5 Aspek Material dalam Perencanaan Pajak..................... 24 2.1.2.6 Dimensi dan Indikator Perencanaan Pajak .................... 25 2.1.3 Tax Avoidance .......................................................................... 26 2.1.4 Pengertian Rasio Keuangan ..................................................... 27 2.1.5 Jenis-jenis Rasio Keuangan...................................................... 28 2.1.6 Return on Asset ........................................................................ 32 2.1.7 Leverage ................................................................................... 34 2.1.8 Ukuran Perusahaan................................................................... 37 2.2 Penelitian Terdahulu .......................................................................... 38 2.3 Rerangka Pemikiran ........................................................................... 42 2.4 Pengembangan Hipotesis ..................................................... 43
BAB III METODE PENELITIAN 3.1 Jenis Penelitian ................................................................................... 44 3.2 Populasi dan Sampel ........................................................................... 44 3.3 Definisi Operasional Variabel ............................................................ 45 3.4 Teknik Pengumpulan Data ................................................................. 48 3.5 Teknik Analisis Data .......................................................................... 48 3.5.1 Uji Asumsi Klasik .................................................................... 49 3.5.1.1 Uji Normalitas .............................................................. 49 3.5.1.2 Uji Multikolinearitas .................................................... 49 3.5.1.3 Uji Heteroskedastisitas ................................................. 50 3.5.1.4 Uji Autokorelasi ........................................................... 51 3.5.2 Uji Regresi Berganda ............................................................... 51
BAB IV HASIL PENELITIAN DAN PEMBAHASAN 4.1 Objek Penelitian ................................................................................. 55 4.1.1 Statistik Deskriptif ..................................................................... 55 4.1.2 Uji Asumsi Klasik ..................................................................... 60 4.1.2.1 Uji Normalitas ............................................................... 60 4.1.2.2 Uji Multikolinearitas...................................................... 63 4.1.2.3 Uji Heteroskedastisitas .................................................. 64 4.1.2.4 Uji Autokorelasi ............................................................ 66 4.1.3 Analisis Regresi Linier Berganda .............................................. 67 4.1.4 Pengujian Hipotesis ................................................................... 70 4.1.4.1 Uji Simultan (Uji F) ....................................................... 70 4.1.4.2 Koefisien Determinasi ................................................... 71 4.1.4.3 Uji Signifikansi Parsial .................................................. 72 4.2 Pembahasan ........................................................................................ 75
xi
Universitas Kristen Maranatha
4.2.1 Pengaruh Return on Asset Terhadap Penghindaran Pajak (Tax Avoidance) ................................................................................. 75
4.2.2 Pengaruh leverage Terhadap Penghindaran Pajak (Tax Avoidance) ............................................................... 76 4.2.3 Pengaruh Ukuran Perusahaan Terhadap Penghindaran Pajak (Tax Avoidance) ............................................................... 77
BAB V PENUTUP 5.1 Simpulan ............................................................................................. 78 5.2 Keterbatasan Penelitian ...................................................................... 79 5.3 Saran ................................................................................................... 79
DAFTAR PUSTAKA ............................................................................................ 81 LAMPIRAN ........................................................................................................... 84 DAFTAR RIWAYAT HIDUP ............................................................................... 87
xii
Universitas Kristen Maranatha
DAFTAR GAMBAR Halaman
Gambar 2.1 Rerangka Pemikiran ........................................................................... 42 Gambar 4.1 Rata-rata Return on Asset Tahun 2013-2015 ..................................... 56 Gambar 4.2 Rata-rata Leverage Tahun 2013-2015 ................................................ 57 Gambar 4.3 Rata-rata Ukuran Perusahaan Tahun 2013-2015 ............................... 58 Gambar 4.4 Rata-rata Tax Avoidance Tahun 2013-2015 ...................................... 59
xiii
Universitas Kristen Maranatha
DAFTAR TABEL Halaman Tabel 2.1 Ringkasan Penelitian Terdahulu ............................................................ 39 Tabel 3.1 Definisi Operasional Variabel ................................................................ 46 Tabel 4.1 Statistik Deskriptif ................................................................................. 55 Tabel 4.2 Uji Normalitas Sebelum Penyisihan Outlier .......................................... 61 Tabel 4.3 Uji Normalitas Setelah Penyisihan Outlier ............................................ 62 Tabel 4.4 Hasil Pengujian Multikolinearitas .......................................................... 64 Tabel 4.5 Hasil Pengujian Heteroskedastisitas ...................................................... 65 Tabel 4.6 Hasil Uji Autokorelasi ........................................................................... 66 Tabel 4.7 Hasil Uji Analisis Regresi Linier Berganda ........................................... 67 Tabel 4.8 Hasil Uji Simultan.................................................................................. 71 Tabel 4.9 Koefisien Determinasi............................................................................ 72 Tabel 4.10 Hasil Uji Signifikansi Parsial (Uji Statistik t) ...................................... 74
xiv
Universitas Kristen Maranatha
DAFTAR LAMPIRAN
Halaman Lampiran A Daftar Perusahaan Sampel ............................................................... 85 Lampiran B Data Perusahaan (ROA, Leverage, Ukuran Perusahaan dan Tax Avoidance) ........................................................................ 86
xv
