PENGARUH KONEKSI POLITIK, CORPORATE GOVERNANCE, LEVERAGE, DAN PROFITABILITAS TERHADAP TAX PLANNING DI INDONESIA

• Main Author: Egawan, - (Author)
• Format: Book
• Published: 2020-09-23.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/59908/4/S_PEA_1604612_Title.pdf; http://repository.upi.edu/59908/3/S_PEA_1604612_Chapter1.pdf; http://repository.upi.edu/59908/1/S_PEA_1604612_Chapter2.pdf; http://repository.upi.edu/59908/6/S_PEA_1604612_Chapter3.pdf; http://repository.upi.edu/59908/5/S_PEA_1604612_Chapter4.pdf; http://repository.upi.edu/59908/2/S_PEA_1604612_Chapter5.pdf; http://repository.upi.edu/59908/7/S_PEA_1604612_Appendix.pdf
• Keywords: HF Commerce; L Education (General)

Penelitian ini bertujuan untuk mengetahui pengaruh Koneksi Politik, Corporate Governance, Leverage, dan Profitabilitas terhadap Tax Planning pada perusahaan sektor nonkeuangan yang terdaftar di Indonesian Institute for Corporate Governance (IICG) periode 2014-2018. Metode penelitian yang digunakan dalam penelitian ini yaitu metode deskriptif dengan pendekatan kuantitatif. Metode pengambilan sampel yang digunakan yaitu purposive sampling dengan memperoleh 11 sampel perusahaan sesuai kriteria. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan dan laporan tahunan yang diunggah pada website masing-masing perusahaan. Pengujian hipotesis yang dilakukan adalah regresi linear berganda dengan bantuan software SPSS 25 For Windows. Sehingga memperoleh hasil bahwa: (1) Koneksi Politik dengan proksi proporsi kepemilikan oleh negara tidak berpengaruh signifikan terhadap kegiatan Tax Planning dengan thitung = 1,216 dan ttabel = 2,080, (2) Corporate Governance dengan proksi Corporate Governance Perception Index berpengaruh signifikan terhadap kegiatan Tax Planning, dengan thitung = -2,923 dan ttabel = -2,080, (3) Leverage dengan proksi Debt to Equity Ratio tidak berpengaruh signifikan terhadap kegiatan Tax Planning, dengan thitung = 1,080 dan ttabel = 2,080, (4) Profitabilitas dengan proksi Return On Asset berpengaruh signifikan terhadap kegiatan Tax Planning dengan thitung = 9,290 dan ttabel = 2,080. This study aims to determine the effect of political connection, corporate governance, leverage and profitability on tax planning in nonfinancial sector companies registered on the Indonesian Institute for Corporate Governance (IICG) for the 2014-2018 period. The research method used in this study is descriptive method with a quantitative approach. The sampling method used was purposive sampling by obtaining 11 company sampling according to the criteria. The data used are secondary data obtained from financial reports and annual report uploaded on website each companies. Hypothesis testing is multiple linear regression analysis with the help of SPSS 25 for Windows software. So that this study obtained the results that: (1) political connection with goverment ownership proxy has no significant effect on tax planning,with tcount = 1,216 and ttable = 2,080, (2) corporate governance with corporate governance perception index proxy has a significant effect on tax planning with tcount = -2,923 and ttable = -2,080, (3) leverage with debt to equity proxy has no significant effects on tax planning with tcount = 1,080 and ttable = 2,080, (4) profitability with return on assets proxy has a significant effects on tax planning with tcount = 9,290 and ttable = 2,080.