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ABSTRAK
PENGARUH KARAKTER EKSEKUTIF PERUSAHAAN MANUFAKTUR TERHADAP AGRESIVITAS PAJAK DENGAN VARIABEL
MODERASI EFEKTIVITAS DEWAN KOMISARIS
Penelitian ini bertujuan untuk menguji pengaruh karakter eksekutif terhadap agresivitas pajak dengan dewan komisaris sebagai moderating. Variabel yang digunakan dalam penelitian ini adalah karakter eksekutif sebagai variabel independen dan tindakan agresivitas pajak sebagai variabel dependen, kemudian dewan komisaris sebagai variabel moderating.
Sampel penelitian ini adalah sebanyak 16 perusahaan yang listing di Bursa Efek Indonesia pada periode 2013-2015. Jenis data yang digunakan adalah data sekunder berupa laporan tahunan perusahaan yang dijadikan sampel. Alat uji data menggunakan software SPSS meliputi analisis deskriptif, pengujian asumsi klasik, pengujian hipotesis, dan Analisis Regresi.
Hasil penelitian ini menunjukan bahwa variabel risk taker menunjukan nilai negatif dan sesuai teori. Nilai ini berarti semakin manajer bersifat risk taker semakin rendah pula effective tax rate. Tetapi setelah risk taker dimediasi oleh jumlah dewan komisaris maka hubungannya semakin positif. Artinya meskipun karakter manajemen itu bersifat risk taker keberadaan dewan komisaris dapat menekan tindakan agresivitas pajak (menghasilkan effective tax rate).
Kata Kunci : Karakter Eksekutif, Agresivitas Pajak, Dewan Komisaris
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ABSTRACK
INFLUENCE THE EXECUTIVE CHARACTER OF THE MANUFACTURE COMPANY AGAINST THE TAX AGGRESSIVENESS WITH THE
MODERATE VARIABLES OF THE EFFECTIVENESS OF THE BOARD OF COMMISSIONERS
This research aimed to examine the effect of executive character to the actions of tac aggressiveness with board of commissioners as a moderating. Variables of the study using the executive character as the independen variable and actions the aggressiveness of tax as the dependen variable then board of commissioners as moderating variables.
Sample of this research were 16 company listed on the Indonesia Stock Exchange in the period of 2013-2015. The data used are secondary data from annua reports of companies sampled. Data tool test using SPSS software includes descriptie analysis, classic assumption test, hypothesis test and regression analysis.
The results of risk taker as variabel showed a negative value similar to corresponding theory. This value means the manager is a risk taker so the value of the effective tax rate will be lower. But after a risk taker mediated by board of commissioners the relationship become positive. This means even though the character of the management are risk taker, the presence of board of commissioners can reduce the actions of tax aggressiveness (increase of the effective tax rate).
Keywords : Tax Aggressiveness, Executive Character, Board of Commissioners
