Struktur Kepemilikan Menjadi Penentu Agresivitas Pajak
DOI:
https://doi.org/10.30656/c9w6n375Abstract
Agresivitas pajak merupakan salah satu isu penting dalam bidang perpajakan karena berdampak pada penerimaan negara dan kesejahteraan masyarakat. Hubungan antara struktur kepemilikan dengan agresivitas pajak khususnya di Indonesia masih menjadi bahan perdebatan di kalangan peneliti. Penelitian ini bertujuan untuk menguji pengaruh struktur kepemilikan yang meliputi kepemilikan manajerial dan kepemilikan institusional terhadap agresivitas pajak di Indonesia. Peneliti juga menggunakan variabel kontrol berupa keberagaman gender, ukuran perusahaan, dan komisaris independen. Jenis penelitian ini adalah kuantitatif karena peneliti menggunakan data sekunder dengan teknik pengumpulan data melalui dokumentasi berupa laporan tahunan perusahaan. Target populasi yang digunakan adalah perusahaan manufaktur subsektor konsumen non-siklis yang terdaftar di Bursa Efek Indonesia tahun 2012-2021. Peneliti menggunakan teknik purposive sampling untuk menentukan sampel sebanyak 19 perusahaan sehingga jumlah sampel akhir sebanyak 190 observasi. Analisis panel pooled least square (common effect) GLS dan Robust menunjukkan bahwa kepemilikan manajerial dan institusional berkontribusi dalam menurunkan agresivitas pajak di Indonesia. Sementara itu, variabel kontrol berupa keberagaman gender, komisaris independen, dan ukuran perusahaan menghasilkan temuan yang ambigu. Hasil penelitian ini memberikan informasi empiris kepada para pengambil kebijakan tentang pentingnya memperkuat struktur kepemilikan perusahaan dan menerapkan regulasinya, mengingat sumber penerimaan negara terbesar berasal dari pajak. Dengan demikian, tindakan yang dilakukan oleh pemilik perusahaan yang merugikan negara seperti pemanfaatan celah pajak oleh wajib pajak badan dapat diminimalkan dan penerimaan pajak dapat meningkat.
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