PENGARUH KEPEMILIKAN KELUARGA, KONTROL KELUARGA PEMILIK, DAN MANAJEMEN KELUARGA PEMILIK TERHADAP TINDAKAN PAJAK AGRESIF PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2013-2015
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Kepemilikan Keluarga, Kontrol Keluarga Pemilik, Manajemen Keluarga Pemilik, Tindakan Pajak Agresif
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan keluarga, kontrol keluarga pemilik,dan manajemen keluarga pemilik, terhadap tindakan pajak agresif perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2013-2015. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2013 sampai 2015 dengan jumlah 135 perusahaan. Penentuan sampel yang dipilih dalam penelitian menggunakan metode purposive sampling. Pengujian pengaruh kepemilikan keluarga, kontrol keluarga pemilik, dan manajemen keluarga pemilik, terhadap tindakan pajak agresif di analisis menggunakan uji regresi linier berganda dengan bantuansoftware Eviews 4.1.Hasil penelitian menunjukkan terdapat 28 perusahaan yang memenuhi kriteria purposive sampling yang ditetapkan dalam penelitian. Hasil penelitian menunjukan bahwa kepemilikan keluarga tidak berpengaruh signifikan terhadap tindakan pajak agresif. Kontrol keluarga pemilikmemiliki pengaruh terhadap tindakan pajak agresif dan manajemen keluarga pemilik perusahaan tidak memiliki pengaruh signifikan terhadap tindakan pajak agresif.
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Chen, S., Chen, X., Cheng, Q., & Shevlin, T. 2008. Are family firms more tax aggressive than non-family firms?. Journal of Financial Economics, Volume 95: 41-61.
Chu, Wen Yi. 2011. F amily Ownership and Firm Performance: Influence of Family Management, Family Control, and Firm Size. Asia Pacific Journal Management, No 28: 833 – 851.
Croson, R. & Gneezy, U. 2009. Gender Differences in Preferences. Journal of Economic Literature, Volume 47, No. 2: 1 – 27.
Dyreng, Scott D., Michelle Hanlon, Edward L. Maydew. 2008. Long Run Corporate Tax Avoidance. The Accounting Review, Volume 83, No. 1: 61 – 82.
Effendi, Arif. 2009. The Power of Good Corporate Governance. Jakarta : Salemba Empat.
Eisenhardt, Kathleen M. 1989. Agency Theory: An Assesment and Review. The Academy of Management Review. Volume 14, No. 1, Januari: 57 – 74.
Ghozali, Imam. 2013. Analisis Multivariate dan Ekonometrika Teori, Konsep, dan Aplikasi dengan program Eviews 8. Semarang: Badan Penerbit Universitas Diponegoro.
Irawan, Hendra P. & Aria Farahmita. 2012. P engaruh Kompensasi Manajemen dan Corporate Governance Terhadap Manajemen Pajak Perusahaan. Simposium Nasional Akuntansi XV, September.
Jensen, M., & Murphy, K. J. 1990. P erformance pay and top-management incentives. Journal of Political Economy. Volume 98: 225 – 262.
Kastlunger, B., Stefan G. Dressler, E. Kirchler, L. Mittone, M. Voracek. 2010. Sex Differences in Tax Compliance: Differentiating Between Demographic Sex, Gender-Role Orientation, and Prenatal Masculinization. Journal of Economic Psychology.
Lanis, R. & Grant Richardson. 2007. Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia. Journal of Accounting and Public Policy 26 (2007) 689–704.
Lanis, R. & Grant Richardson. 2011. The effect of board of director composition on corporate tax aggressiveness. J. Account. Public Policy 30 (2011) 50–70.
Meilinda, M. & Cahyonowati, N. 2013. P engaruh Corporate Governance Terhadap Manajemen Pajak. Diponegoro Journal of Accounting, Volume 2, No. 3.
Mulyadi, Martin S., Yunita Anwar, Erminus Bobby Krisma . 2014. E xamining Corporate Governance and Corporate Tax Management. International Journal of Finance & Banking Studies, Volume 3, No. 3: 47 – 52.
Sanjaya, I. P. S. 2011. The influence of ultimate ownership on earnings management: Evidence from Indonesia. Global Journal of Business Research, Volume 5, No. 5:61 – 69.
Simanjuntak A., Prinsip-Prinsip Manajemen Bisnis Keluarga (Family Business) Dikaitkan Dengan Kedudukan Mandiri Perseroan Terbatas (PT). Jurnal Manajemen dan Kewirausahaan, Vol.12 No. 2, September 2010: 113-120.
Suandy, Erly. 2011. Perencanaan Pajak. Edisi 5. Jakarta: Salemba Empat.
Sugiyono. 2006. Metode Penelitian Kuantitatif dan Kualitatif dan R&D. Bandung: Alfabeta.
Undang-Undang No.16 Tahun 2009 tentang Ketentuan Umum Perpajakan.
Undang-Undang No. 23 Tahun 2013 tentang APBN TA 2014.
Undang-Undang No.36 Tahun 2008 tentang Pajak Penghasilan.
Undang-Undang No.40 Tahun 2007 tentang Perseroan Terbatas.
Villalonga, B. & Amit, R. 2006. H ow do family ownership, control and management affect firm value?. Journal of Financial Economics, Volume 80: 385–417.
Ying Zhou. 2011. Ownership Structure, Board Characteristics, and Tax Aggressiveness. Tesis tidak dipublikasi.
Zemzem, A. & Ftouhi, K. 2013. T he Effects of Board of Director’s Characteristics on Tax Aggressiveness. Research Journal of Finance and Accounting, Volume 4, No. 4.
Published
2018-03-01
Section
Bidang Akuntansi (AK)
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