Pengaruh Persaingan Pasar dan Board Interlock terhadap Agresivitas Pajak Pasca Tax Amnesty

Reza Puji Paramitha, Dian Purnama Sari

Abstract


Tax amnesty program is not sufficient to encourage participants not to engage in tax aggressiveness. This study aims to determine the effect of market competition and board interlock on post-tax amnesty tax aggressiveness. The research sample is manufacturing and trading companies listed on the Indonesia Stock Exchange and have participated in the tax amnesty program for the period 2017-2019. The approach used in this research is quantitative research with multiple linear regression analysis techniques. Tax aggressiveness is proxied by the Cash Effective Rate (CETR). The results showed that market competition has a positive effect on tax aggressiveness. Companies with a lower level of market competitive power will tend to tax aggressiveness. The board interlock has a negative effect on tax aggressiveness so that the existence of the board interlock will pressure companies not to engage in tax aggressiveness.

 

Pelaksanaan program tax amnesty ternyata belum cukup untuk meminimalkan agresivitas pajak. Penelitian ini bertujuan untuk mengetahui pengaruh persaingan pasar dan board interlock terhadap agresivitas pajak pasca tax amnesty. Sampel penelitian adalah perusahaan manufaktur dan dagang yang terdaftar di Bursa Efek Indonesia dan telah mengikuti program tax amnesty yaitu sebanyak 38 perusahaan dengan periode laporan keuangan 2017-2019. Pendekatan yang digunakan dalam penelitian ini adalah penelitian kuantitatif dengan teknik analisa regresi linier berganda. Agresivitas pajak diproksikan dengan Cash Effective Rate (CETR) dan persaingan pasar diukur dengan Herfindahl-Hirschman Index (HHI). Variabel kontrol penelitian adalah ukuran perusahaan dan tingkat utang. Hasil penelitian menunjukkan bahwa persaingan pasar berpengaruh positif terhadap agresivitas pajak. Perusahaan dengan tingkat kekuatan persaingan pasar yang lebih rendah akan cenderung melakukan agresivitas pajak karena dianggap sebagai upaya untuk mengendalikan biaya yang harus dikeluarkan perusahaan. Sedangkan keberadaan board interlock akan menekan perusahaan untuk tidak melakukan agresivitas pajak sehingga board interlock berpengaruh negative terhadap agresivitas pajak.


Keywords


Market Competition, Board Inter-lock, Tax Aggressiveness, Post Tax Amnesty

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DOI: https://doi.org/10.21107/infestasi.v18i1.11119

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