PENGARUH FINANCIAL DISTRESS, EFEKTIVITAS PELAYANAN, DAN EFISIENSI OPERASIONAL TERHADAP TAX AVOIDANCE DENGAN CAPITAL INTENSITY SEBAGAI VARIABEL PEMODERASI (STUDI PADA BUMD JASA AIR SELURUH INDONESIA TAHUN 2019-2022)

Hapsari, Diah Oktavia (2024) PENGARUH FINANCIAL DISTRESS, EFEKTIVITAS PELAYANAN, DAN EFISIENSI OPERASIONAL TERHADAP TAX AVOIDANCE DENGAN CAPITAL INTENSITY SEBAGAI VARIABEL PEMODERASI (STUDI PADA BUMD JASA AIR SELURUH INDONESIA TAHUN 2019-2022). Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penghindaran pajak merupakan praktik legal oleh perusahaan sebagai upaya untuk mengurangi beban pajak yang dibayarkan ke negara. Praktik penghindaran pajak dapat dilakukan oleh wajib pajak baik orang pribadi maupun badan. Penelitian tentang penghindaran pajak pada wajib pajak badan lebih sering dilakukan pada perusahaan terbuka, namun belum banyak dilakukan pada perusahaan BUMD. BUMD Jasa Air sebagai perusahaan milik Pemerintah Daerah memiliki peran ganda, yaitu menyediakan barang publik dan menghasilkan laba. Penelitian kali ini bertujuan untuk menganalisa pengaruh kesulitan keuangan, efektivitas pelayanan, dan efisiensi operasional terhadap penghindaran pajak dengan intensitas modal sebagai variabel pemoderasi pada BUMD Jasa Air. Penelitian ini menggunakan metode kuantitatif dengan jenis data sekunder. Sampel pada penelitian ini dipilih berdasarkan purposive sampling dan menghasilkan 117 BUMD Jasa Air dengan rentang periode 2019-2022. Teknik analisis data dalam penelitian ini menggunakan analisis regresi linear berganda menggunakan program Eviews versi 12 dengan tingkat signifikansi 5%. Hasil penelitian ini menunjukkan bahwa kesulitan keuangan dan efektivitas pelayanan berpengaruh negatif signifikan terhadap penghindaran pajak, namun efisiensi operasional berpengaruh positif tidak signifikan terhadap penghindaran pajak. Intensitas modal dapat memperlemah pengaruh kesulitan keuangan terhadap penghindaran pajak dan memperkuat pengaruh efisiensi operasional terhadap penghindaran pajak. Tax avoidance is a legal practice by companies as an effort to reduce the tax burden distributed to the state. Tax avoidance practices can be carried out by taxpayers, both individuals and entities. Research on tax avoidance among corporate taxpayers is more often carried out on public companies, but not much has been done on Local Government Owned Enterprises. Local Government Owned Enterprises in Water Supply as a company owned by the Regional Government has a dual role, namely providing public goods and generating profits. This research aims to analyze the influence of financial difficulties, service effectiveness and operational efficiency on tax avoidance with capital intensity as a moderating variable in Local Government Owned Enterprises in Water Supply. This research uses quantitative methods with secondary data types. The sample in this study was selected based on purposive sampling and resulted in 117 companies spanning the period 2019-2022. The data analysis technique in this research uses multiple linear regression analysis using the Eviews version 12 program with a significance level of 5%. The results of this study show that financial difficulties and service effectiveness have a significant negative effect on tax avoidance, but operational efficiency has an insignificant positive effect on tax avoidance. Capital intensity can weaken the influence of financial difficulties on tax avoidance and strengthen the influence of operational efficiency on tax avoidance.

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