BAB V KESIMPULAN DAN SARAN
5.3. Saran
Dari kesimpulan dan keterbatasan dalam penelitian ini, maka saran yang dapat diberikan kepada penelitian selanjutnya adalah:
1. Diharapkan di penelitian berikutnya menggunakan sampel tidak hanya dari sektor perbankan yaitu Bank Umum saja, tetapi bisa juga menggunakan sampel dari sektor manufaktur lain atau semua Bank yang terdaftar di Bursa Efek Indonesia (BEI) dan menggunakan periode yang terbaru.
2. Diharapkan dalam penelitian berikutnya menggunakan pengukuran selain Cash ETR (CETR) seperti GAAP ETR, Current ETR, Long-run cash ETR, ETR, DTAX, Total BTD, dan Temporary BTD.
3. Diharapkan di penelitian berikutnya dapat menambahkan variabel lain yang dapat mempengaruhi perusahaan dalam melakukan tax avoidance seperti sales growth, good governance corporate, dan leverage.
4. Dalam penelitian berikutnya diharapkan dapat menambahkan jumlah sampel yang dibutuhkan dalam penelitian sehingga akan mendapatkan hasil yang lebih akurat.
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Indonesia Banking School LAMPIRAN
1. Uji Statistik Deskriptif
CETR S2 KUALITAS KOMITE KOMPENSASI ROA
Mean 0.234236 0.004890 0.734694 4.040816 0.448980 0.049800 Median 0.240209 0.003961 1.000000 4.000000 0.000000 0.013799 Maximum 0.396656 0.050138 1.000000 7.000000 1.000000 0.878883 Minimum 0.004635 0.000475 0.000000 3.000000 0.000000 0.002600 Std. Dev. 0.067347 0.005459 0.443766 1.102185 0.499947 0.164455 Skewness -0.459361 6.017246 -1.063175 0.708628 0.205152 4.617731 Kurtosis 3.913150 49.49777 2.130342 2.328150 1.042088 22.50339
Jarque-Bera 6.851390 9419.728 21.55050 10.04499 16.34057 1901.510 Probability 0.032527 0.000000 0.000021 0.006588 0.000283 0.000000
Sum 22.95509 0.479223 72.00000 396.0000 44.00000 4.880402 Sum Sq. Dev. 0.439957 0.002890 19.10204 117.8367 24.24490 2.623404
Observations 98 98 98 98 98 98
2. Uji Chow
Redundant Fixed Effects Tests Equation: Untitled
Test cross-section fixed effects
Effects Test Statistic d.f. Prob.
Cross-section F 1.438020 (19,73) 0.1364
Cross-section Chi-square 31.157072 19 0.0388
Cross-section fixed effects test equation:
Dependent Variable: CETR Method: Panel Least Squares Date: 10/29/18 Time: 00:29 Sample: 2012 2016
Periods included: 5
Cross-sections included: 20
Total panel (unbalanced) observations: 98
Variable Coefficient Std. Error t-Statistic Prob.
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S2 -2.751995 1.189477 -2.313617 0.0229
KUALITAS 0.026800 0.014761 1.815628 0.0727 KOMITE -0.001432 0.006234 -0.229776 0.8188 KOMPENSASI 0.036146 0.013025 2.775033 0.0067
ROA 0.006543 0.041704 0.156882 0.8757
C 0.217237 0.028066 7.740270 0.0000
R-squared 0.157820 Mean dependent var 0.234236 Adjusted R-squared 0.112049 S.D. dependent var 0.067347 S.E. of regression 0.063462 Akaike info criterion -2.617481 Sum squared resid 0.370523 Schwarz criterion -2.459218 Log likelihood 134.2566 Hannan-Quinn criter. -2.553467 F-statistic 3.448050 Durbin-Watson stat 1.536825 Prob(F-statistic) 0.006691
3. Uji Hausman
Correlated Random Effects - Hausman Test Equation: Untitled
Test cross-section random effects
Test Summary
Chi-Sq.
Statistic Chi-Sq. d.f. Prob.
Cross-section random 2.994496 5 0.7008
Cross-section random effects test comparisons:
Variable Fixed Random Var(Diff.) Prob.
S2 -2.896780 -2.849815 0.538685 0.9490
KUALITAS 0.038363 0.028844 0.000403 0.6353
KOMITE 0.004641 -0.000003 0.000024 0.3433
KOMPENSASI 0.033747 0.034995 0.000034 0.8301
ROA -0.054873 -0.008765 0.001138 0.1717
Cross-section random effects test equation:
Dependent Variable: CETR Method: Panel Least Squares Date: 10/29/18 Time: 00:31 Sample: 2012 2016
Periods included: 5
Cross-sections included: 20
Total panel (unbalanced) observations: 98
Variable Coefficient Std. Error t-Statistic Prob.
C 0.189042 0.039068 4.838746 0.0000
Indonesia Banking School
S2 -2.896780 1.430459 -2.025071 0.0465
KUALITAS 0.038363 0.026092 1.470284 0.1458
KOMITE 0.004641 0.008210 0.565346 0.5736
KOMPENSASI 0.033747 0.014271 2.364693 0.0207
ROA -0.054873 0.055790 -0.983559 0.3286
Effects Specification
Cross-section fixed (dummy variables)
R-squared 0.387184 Mean dependent var 0.234236 Adjusted R-squared 0.185710 S.D. dependent var 0.067347 S.E. of regression 0.060773 Akaike info criterion -2.547655 Sum squared resid 0.269613 Schwarz criterion -1.888225 Log likelihood 149.8351 Hannan-Quinn criter. -2.280929 F-statistic 1.921758 Durbin-Watson stat 2.207827 Prob(F-statistic) 0.017628
4. Uji Normalitas
0 2 4 6 8 10 12 14
-0.10 -0.05 0.00 0.05 0.10 0.15
Series: Standardized Residuals Sample 2012 2016
Observations 98 Mean 0.000169 Median -0.003783 Maximum 0.150871 Minimum -0.122618 Std. Dev. 0.061864 Skewness 0.073121 Kurtosis 2.666700 Jarque-Bera 0.540942 Probability 0.763020
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5. Uji Multikoleniaritas
CETR S2 KUALITAS KOMITE KOMPENSASI ROA
CETR 1.000000
S2 -0.219784 1.000000
KUALITAS 0.206583 -0.045386 1.000000
KOMITE 0.039836 -0.110420 0.127756 1.000000
KOMPENSASI 0.272153 0.034010 0.077762 0.041236 1.000000
ROA 0.014010 -0.026969 0.125021 0.314527 -0.084547 1.000000
6. Uji Heterokedastisitas
Dependent Variable: RESID2
Method: Panel EGLS (Cross-section random effects) Date: 10/29/18 Time: 00:27
Sample: 2012 2016 Periods included: 5
Cross-sections included: 20
Total panel (unbalanced) observations: 98
Swamy and Arora estimator of component variances
Variable Coefficient Std. Error t-Statistic Prob.
S2 0.138007 0.092668 1.489264 0.1398
KUALITAS -0.000515 0.001165 -0.442457 0.6592
KOMITE 0.000526 0.000487 1.078866 0.2835
KOMPENSASI 0.000378 0.001010 0.374608 0.7088
ROA -0.001483 0.003265 -0.454126 0.6508
C 0.001273 0.002202 0.578083 0.5646
Effects Specification
S.D. Rho
Cross-section random 0.000601 0.0149
Idiosyncratic random 0.004884 0.9851
Weighted Statistics
R-squared 0.036319 Mean dependent var 0.003655 Adjusted R-squared -0.016055 S.D. dependent var 0.004877 S.E. of regression 0.004915 Sum squared resid 0.002223 F-statistic 0.693452 Durbin-Watson stat 1.726657 Prob(F-statistic) 0.629677
Unweighted Statistics
Indonesia Banking School
R-squared 0.038943 Mean dependent var 0.003788 Sum squared resid 0.002254 Durbin-Watson stat 1.702861
7. Uji Autokolerasi
Dependent Variable: CETR
Method: Panel EGLS (Cross-section random effects) Date: 08/02/18 Time: 21:54
Sample: 2012 2016 Periods included: 5
Cross-sections included: 20
Total panel (unbalanced) observations: 99
Swamy and Arora estimator of component variances
Variable Coefficient Std. Error t-Statistic Prob.
S2 -8.82E-13 3.31E-13 -2.663839 0.0091
KUALITAS 0.016605 0.017416 0.953477 0.3428
KOMITE 4.91E-05 0.006800 0.007225 0.9943
KOMPENSASI 0.035572 0.012902 2.757027 0.0070
ROA 0.014876 0.049940 0.297876 0.7665
C 0.206943 0.030500 6.785064 0.0000
Effects Specification
S.D. Rho
Cross-section random 0.025219 0.1475
Idiosyncratic random 0.060637 0.8525
Weighted Statistics
R-squared 0.171336 Mean dependent var 0.170962
Adjusted R-squared 0.126784 S.D. dependent var 0.063186 S.E. of regression 0.059070 Sum squared resid 0.324505
F-statistic 3.845758 Durbin-Watson stat 1.751896
Prob(F-statistic) 0.003271
Unweighted Statistics
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R-squared 0.174091 Mean dependent var 0.233019
Sum squared resid 0.369173 Durbin-Watson stat 1.539925
8. Populasi dan Sampel
Kode Nama Perusahaan
BACA Bank Capital Tbk
BBCA Bank Central Asia Tbk
BBKP Bank Bukopin Tbk
BBNI Bank Negara Indonesia Tbk
BBNP Bank Nusantara Parahyangan Tbk
BBTN Bank Tabungan Negara Tbk
BDMN Bank Danamon Indonesia Tbk
BJTM Bank Pembangunan Jatim Tbk
BMRI Bank Mandiri Tbk
BNBA Bank Bumi Arta Tbk
BNGA Bank CIMB Niaga Tbk
BSIM Bank Sinarmas Tbk
BSWD Bank of India Indonesia Tbk
BTPN Bank Tabungan Negara Pensiunan Nasional Tbk
BVIC Bank Victoria International Tbk