Analisis pengaruh karakteristik audit dan karakteristik perusahaan terhadap praktik penghindaran pajak pada perusahaan BEI

Supriyanto Supriyanto, Natalia Christina

Abstract


Tujuan dari penelitian ini adalah untuk mengidentifikasi dampak dari karakteristik audit dan karakteristik perusahaan terhadap praktik penghindaran pajak. Karakteristik audit pada penelitian ini terdiri dari masa perikatan auditor, spesialisasi industri auditor, opini audit dan biaya audit. Karakteristik perusahaan pada penelitian ini terdiri dari ukuran perusahaan, profitabilitas, usia perusahaan, leverage, dan kompensasi kerugian fiskal. Penelitian ini dilakukan pada perusahaan yang terdaftar di Bursa Efek Indonesia untuk periode 2016 hingga 2020. Pemilihan sampel dilakukan melalui metode purposive sampling dengan jumlah perusahaan sampel yang digunakan adalah 93 perusahaan. Metode analisis data yang digunakan dalam penelitian ini adalah metode regresi data panel. Hasil dari penelitian ini menunjukkan bahwa masa perikatan auditor, spesialisasi industri auditor, opini audit, biaya audit, profitabilitas, usia perusahaan, leverage, kompensasi kerugian fiskal tidak memiliki dampak yang signifikan terhadap praktik penghindaran pajak. Sedangkan ukuran perusahaan memiliki pengaruh yang signifikan positif terhadap praktik penghindaran pajak.


Keywords


Karakteristik audit; karakteristik perusahaan; praktik penghindaran pajak; purposive sampling; regresi data panel

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DOI: https://doi.org/10.30872/jinv.v17i4.10099

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