Analisis Pengaruh Tax Avoidance dan Tata Kelola Perusahaan dengan Nilai Perusahaan di Era Pandemi Covid-19

AMELIA, FIQIH (2022) Analisis Pengaruh Tax Avoidance dan Tata Kelola Perusahaan dengan Nilai Perusahaan di Era Pandemi Covid-19. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini dilakukan untuk menguji hubungan antara tax avoidance dan nilai perusahaan, serta mengidentifikasi efek moderasi sistem tata kelola perusahaan. Penelitian ini menggunakan sampel 120 perusahaan manufaktur yang telah mendaftarkan emitennya di Bursa Efek Indonesia. Penelitian juga menggunakan data cross sectional dengan menggunakan data keuangan perusahaan Tahun 2020 saat pandemi covid-19 terjadi di Indonesia. Hasil penelitian menunjukkan bahwa penghindaran pajak memberikan efek negatif kepada nilai perusahaan. Namun, jika perusahaan memiliki tata kelola yang baik, penghindaran pajak dapat memberikan impact yang positif kepada nilai perusahaan. Studi ini membuktikan bahwa tata kelola perusahaan memiliki efek moderasi pada hubungan tax avoidance dan firm value. Hasil penelitian ini memberikan wawasan kepada pemerintah dan pembuat kebijakan terkait perpajakan mengenai tindakan penghindaran pajak perusahaan. Hasil penelitian ini juga dapat dijadikan sebagai literatur untuk membuat peraturan terkait sistem perpajakan yang memadai di Indonesia. Penulis juga menyampaikan mengenai efek negatif jika perusahaan melakukan praktik tax avoidance dan pentingnya tata kelola perusahaan. Kemudian, hasil penelitian ini menambah bukti literatur yang menunjukkan hubungan penghindaran pajak dengan nilai perusahaan dan dimoderasi dengan tata kelola perusahaan saat era pandemi covid-19. / This study examine the relationship between tax avoidance and firm value, and indentify the moderating effect of the governance system in pandemic covid-19 era. This study uses sample of 120 manufacturing companies that have listed in the Indonesia Stock Exchange. Cross-sectional data have used by using company financial data 2020 when the covid-19 occur in Indonesia. This study shows that tax avoidance has a negative effect on firm value. But, if the corporate have a good governance, it can give positive impact. Corporate governance has a moderating effect on the relationship between tax avoidance and firm value also was proved. This study provide insight to the government and related policy makers regarding corporate tax avoidance behavior. This study also can be used as literature to make regulations related to an adequate tax system in Indonesia. Author convey about the negative effects obtained by companies who practice tax avoidance. The practice of tax avoidance followed by good company management can increase the firm value. It shows the importance of corporate governance. Then, the results of this study add evidence to the literature that shows the relationship between tax avoidance and firm value and is moderated by corporate governance during the Covid-19 pandemic era.

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