Pengaruh Tingkat Return On Assets (ROA) dan Penerapan Corporate Governance Terhadap Tax Avoidance pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia

Abstract

Abstract. Tax avoidance is an effort to minimize the tax burden that is legal in accordance with applicable laws and regulations. This research studied the impact of  level of ROA, implementation of corporate governance, were used as an independent variable which were assumed have an impact to tax avoidance (dependent variable) proxied by Cash Effective Tax Rates (CETR). This research was conducted at conventional banking companies listed on the Indonesian Stock Exchange (ISC)  for the 2016-2018 observation period. As for the sampling technique used is non probability sampling. Sampling method used was purposive sampling method with a sample of 14 companies during the observation period of 3 years in a row for a total of 42 samples. Based on the results of multiple regression analysis, the results obtained that the level of ROA has a positive effect on tax avoidance, while the implementation of corporate governance in the form of a composite of institutional ownership, independent commissioners, audit committees and the board of commissioners has no effect on tax avoidance by conventional banking companies listed on the Indonesia Stock Exchange (ISE) for the period of observation year 2016-2018.

Keywords: level of return on assets, implementation of corporate governance, tax avoidance

Abstrak. Tax Avoidance adalah upaya untuk meminimalkan beban perpajakan yang bersifat legal sesuai dengan peraturan perundang-undangan yang berlaku.  Penelitian ini bertujuan untuk mengetahui pengaruh tingkat ROA, penerapan corporate governance, digunakan sebagai variabel bebas yang diduga memberikan pengaruh terhadap variabel terikat tax avoidance yang diproksikan dengan Cash Effective Tax Rates (CETR). Penelitian ini dilakukan di perusahaan perbankan konvensional yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun pengamatan 2016-2018. Adapun teknik pengambilan sampel yang digunakan adalah non probability sampling. Metode penentuan sampel yang digunakan adalah metode purposive sampling dengan sampel sebanyak 14 perusahaan selama periode pengamatan 3 tahun berturut-turut sehingga total sampel 42. Berdasarkan hasil analisis regresi berganda, diperoleh hasil bahwa tingkat ROA berpengaruh positif terhadap tax avoidance, sedangkan penerapan corporate governance berupa komposit dari kepemilikan institusional, komisaris independen, komite audit dan dewan komisaris tidak berpengaruh terhadap tax avoidance pada  perusahaan perbankan konvensional yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun pengamatan 2016-2018.

Kata Kunci: tingkat roa, penerapan corporate governance, tax avoidance