Pengaruh Return On Asset, Leverage, Ukuran Komite Audit Dan Kompetensi Komite Audit Terhadap Tax Avoidance (Pada Perusahaan Jasa Sektor Property dan Real Estate di Bursa Efek Indonesia selama periode 2012-2014)

Abstract

Abstract. Tax avoidance is an effort to minimize the tax burden in a way that is legal by exploiting weaknesses in tax law. This study aimed to examine the effect of return on assets, leverage, size of the audit committee and the audit committee competence to tax avoidance. The dependent variable in this study is proxied by tax avoidance Cash ETR and the independent variable is proxied by return on assets and leverage proxied by debt to equity ratio while the audit committee examined based on the size and competence of the audit committee. This study uses secondary data derived from financial statements services company property and real estate sectors listed in Indonesia Stock Exchange in 2012-2014. Sample of 26 companies. Mechanical sample selection using purposive sampling method and multiple linear regression analysis. Prior to the regression test, data is first tested using classic assumption test. The results showed that the return on assets, leverage, and the audit committee influence simultaneously against tax avoidance. return on asset significant effect on tax avoidance. Leverage and size of the audit committee has no effect on tax avoidance, while the audit committee competencies positive effect on tax avoidance. For further research should add another variable of the characteristics of the audit committee that the number of meetings and the independence of audit committee meetings.

Abstrak. Tax avoidance merupakan upaya meminimalkan beban pajak dengan cara yang legal dengan memanfaatkan kelemahan Undang-undang pajak. Penelitian ini bertujuan untuk menguji pengaruh return on asset, leverage, ukuran komite audit dan kompetensi komite audit terhadap tax avoidance. Variabel dependen dalam penelitian ini adalah penghindaran pajak yang diproksikan oleh Cash ETR dan variabel independennya diproksikan dengan return on asset dan leverage yang diproksikan oleh debt to equity ratio sedangkan komite audit yang diteliti berdasarkan ukuran dan kompetensi komite audit. Penelitian ini menggunakan data sekunder yang berasal dari laporan keuangan perusahaan jasa sektor property dan real estate yang tercatat di Bursa Efek Indonesia tahun 2012‒2014. Sampel berjumlah 26 perusahaan. Teknik pemilihan sampel menggunakan metode purposive sampling dan alat analisis regresi linier berganda. Sebelum dilakukan uji regresi, data terlebih dahulu diuji menggunakan uji asumsi klasik. Hasil penelitian menunjukkan bahwa return on asset, leverage, dan komite audit berpengaruh secara simultan terhadap tax avoidance. return on asset berpengaruh signifikan terhadap tax avoidance. Leverage dan ukuran komite audit tidak berpengaruh terhadap tax avoidance, sedangkan kompetensi komite audit berpengaruh positif terhadap tax avoidance. Bagi peneliti selanjutnya hendaknya menambah variabel lain dari karakteristik komite audit yaitu jumlah pertemuan rapat dan independensi komite audit.