Peneliti memberikan beberapa saran untuk penelitian selanjutnya agar dapat memperbaiki keterbatasan dari penelitian ini :
1. Menambahkan sample perusahaan perbankan menjadi seluruh perusahaan perbankan yang terdaftar di BEI.
2. Merubah indikator coorporate governance untuk menilite apakah indikator yang lain tersebut memiliki pengaruh terhadap agresivitas pajak dan timeliness atau tidak. Diantaranya adalah kepemilikan institusional, komisaris independent, rapat dewan komisaris, rapat dewan direksi.
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LAMPIRAN Lampiran 1: Daftar Perusahaan
BANK TAHUN
BBRI 2014-2017
BMRI 2014-2017
BBCA 2014-2017
BBNI 2014-2017
BNGA 2014-2017
BBTN 2014-2017
PNBN 2014-2017
NISP 2014-2017
BNII 2014-2017
BDMN 2014-2017
BNLI 2014-2017
BJBR 2014-2017
BBKP 2014-2017
BTPN 2014-2017
MEGA 2014-2017
BJTM 2014-2017
BINA 2014-2017
MAYA 2014-2017
MODEL 1
Lampiran 2: Statistik Deskriptif
Lampiran 3: Uji Chow
Lampiran 4: Uji Normalitas
Date: 08/15/18 Time: 23:11 Sample: 1 52
KUALITAS_... KOMITE_A... KEPEMILIK... SIZE LEVERAGE ROA Mean 0.615385 0.628968 0.404213 32.61649 1.147892 0.023394 Median 1.000000 0.666667 0.518320 32.70333 0.858365 0.015894 Maximum 1.000000 3.000000 0.896479 34.65767 8.698875 0.299597 Minimum 0.000000 0.333333 0.000000 28.29966 0.614457 -0.039382 Std. Dev. 0.491251 0.357635 0.308328 1.347229 1.507116 0.041256 Skewness -0.474342 5.704487 -0.144787 -1.358836 4.793523 5.862468 Kurtosis 1.225000 38.67802 1.751072 6.040064 24.00876 40.28136 Jarque-Bera 8.776354 3040.019 3.561295 36.02675 1155.439 3309.310 Probability 0.012423 0.000000 0.168529 0.000000 0.000000 0.000000 Sum 32.00000 32.70635 21.01906 1696.057 59.69036 1.216490 Sum Sq. Dev. 12.30769 6.523035 4.848367 92.56630 115.8413 0.086805
Observations 52 52 52 52 52 52
Redundant Fixed Effects Tests Equation: UJI_CHOW Test cross-section fixed effects
Effects Test Statistic d.f. Prob.
Cross-section F 0.908231 (17,49) 0.5688
Cross-section Chi-square 19.721747 17 0.2887
0 1 2 3 4 5 6 7 8 9
-0.04 -0.02 0.00 0.02 0.04
Series: Standardized Residuals Sample 2014 2017
Observations 52 Mean -1.62e-17 Median -0.000870 Maximum 0.046344 Minimum -0.048230 Std. Dev. 0.022664 Skewness 0.187031 Kurtosis 2.578031 Jarque-Bera 0.688955 Probability 0.708590
Lampira 5: Uji Multikolinearitas
Lampiran 5: Uji Heterokedastisitas (Glejser)
KUALITAS_... KOMITE_A... KEPEMILIK... SIZE LEVERAGE ROA KUALITAS_... 1.000000 -0.152971 0.140249 -0.205395 -0.050187 -0.235994
KOMITE_A... -0.152971 1.000000 0.089746 0.001455 -0.023634 -0.104066 KEPEMILIK... 0.140249 0.089746 1.000000 -0.165178 -0.256767 -0.290591 SIZE -0.205395 0.001455 -0.165178 1.000000 0.112292 0.079536 LEVERAGE -0.050187 -0.023634 -0.256767 0.112292 1.000000 0.691873 ROA -0.235994 -0.104066 -0.290591 0.079536 0.691873 1.000000
Heteroskedasticity Test: Glejser Null hypothesis: Homoskedasticity
F-statistic 0.248040 Prob. F(6,45) 0.9576
Obs*R-squared 1.664687 Prob. Chi-Square(6) 0.9478 Scaled explained SS 1.522679 Prob. Chi-Square(6) 0.9580
Test Equation:
Dependent Variable: ARESID Method: Least Squares Date: 08/15/18 Time: 23:05 Sample: 1 52
Included observations: 52
Variable Coefficient Std. Error t-Statistic Prob.
C 0.004919 0.053073 0.092692 0.9266
KUALITAS_AUDIT 0.003320 0.004579 0.725138 0.4721 KOMITE_AUDIT -7.17E-05 0.005947 -0.012058 0.9904 KEPEMILIKAN_KELUARGA 0.001170 0.007119 0.164302 0.8702
SIZE 0.000351 0.001587 0.220994 0.8261
LEVERAGE -0.001894 0.001949 -0.971734 0.3364
ROA 0.040975 0.073838 0.554938 0.5817
R-squared 0.032013 Mean dependent var 0.017615 Adjusted R-squared -0.097052 S.D. dependent var 0.014046 S.E. of regression 0.014712 Akaike info criterion -5.475659 Sum squared resid 0.009740 Schwarz criterion -5.212991 Log likelihood 149.3671 Hannan-Quinn criter. -5.374958 F-statistic 0.248040 Durbin-Watson stat 1.759303 Prob(F-statistic) 0.957604
Lampiran 7: Uji Autokolerasi (Cohraneor)
Lampiran 8: Uji T & Uji F Koefisien Determinasi
Dependent Variable: PENGHINDARAN_PAJAK Method: ARMA Maximum Likelihood (OPG - BHHH) Date: 08/15/18 Time: 23:09
Sample: 1 52 Included observations: 52 Convergence achieved after 7 iterations
Coefficient covariance computed using outer product of gradients
Variable Coefficient Std. Error t-Statistic Prob.
C 0.477549 0.161072 2.964817 0.0049
KUALITAS_AUDIT -0.000703 0.006123 -0.114883 0.9091 KOMITE_AUDIT 0.015159 0.016525 0.917297 0.3641 KEPEMILIKAN_KELUARGA 0.014736 0.015095 0.976226 0.3344 SIZE -0.007719 0.005082 -1.518828 0.1361 LEVERAGE -0.000199 0.006152 -0.032334 0.9744 ROA -0.078785 0.222559 -0.353998 0.7251 AR(1) 0.517607 0.155432 3.330125 0.0018 SIGMASQ 0.000384 8.91E-05 4.308291 0.0001 R-squared 0.431826 Mean dependent var 0.238455 Adjusted R-squared 0.326119 S.D. dependent var 0.026239 S.E. of regression 0.021540 Akaike info criterion -4.675713 Sum squared resid 0.019951 Schwarz criterion -4.337998 Log likelihood 130.5685 Hannan-Quinn criter. -4.546241 F-statistic 4.085123 Durbin-Watson stat 2.107406 Prob(F-statistic) 0.001095
Inverted AR Roots .52
Dependent Variable: PENGHINDARAN_PAJAK Method: Panel Least Squares
Date: 08/15/18 Time: 22:53 Sample: 2014 2017 Periods included: 4 Cross-sections included: 17 Total panel (unbalanced) observations: 52
Variable Coefficient Std. Error t-Statistic Prob.
KUALITAS_AUDIT 0.002813 0.007510 0.374639 0.7097 KOMITE_AUDIT 0.011237 0.009754 1.152076 0.2554 KEPEMILIKAN_KELUARGA 0.025542 0.011675 2.187824 0.0339
SIZE -0.004698 0.002603 -1.804871 0.0778
LEVERAGE 0.000634 0.003196 0.198271 0.8437
ROA -0.084656 0.121096 -0.699078 0.4881
C 0.373818 0.087041 4.294730 0.0001
R-squared 0.253922 Mean dependent var 0.238455 Adjusted R-squared 0.154445 S.D. dependent var 0.026239 S.E. of regression 0.024128 Akaike info criterion -4.486232 Sum squared resid 0.026197 Schwarz criterion -4.223564 Log likelihood 123.6420 Hannan-Quinn criter. -4.385531 F-statistic 2.552565 Durbin-Watson stat 0.884597 Prob(F-statistic) 0.032620
MODEL 2
Lampiran 9: Statistik Deskriptif
Lampiran 9: Uji Chow
Lampiran 10: Uji Hausman
Date: 08/28/18 Time: 18:27 Sample: 2014 2017
TIMELINESS KUALITAS_... KOMITE_A... KEPEMILIK... PENGHIND... SIZE LEVERAGE ROA Mean 71.80392 0.627451 0.633458 0.399977 0.238315 32.63369 1.153065 0.023348 Median 73.00000 1.000000 0.666667 0.515450 0.243890 32.74016 0.858335 0.015400 Maximum 104.0000 1.000000 3.000000 0.896479 0.288393 34.65767 8.698875 0.299597 Minimum 32.00000 0.000000 0.333333 0.000000 0.199266 28.29966 0.614457 -0.039382 Std. Dev. 18.37174 0.488294 0.359710 0.309864 0.026481 1.354856 1.521646 0.041665 Skewness -0.411517 -0.527220 5.686922 -0.110950 0.139318 -1.395985 4.741379 5.809752 Kurtosis 2.808663 1.277961 38.27261 1.739515 1.828455 6.092651 23.51072 39.53792 Jarque-Bera 1.517238 8.664182 2918.733 3.480882 3.081581 36.88914 1085.051 3123.819 Probability 0.468313 0.013140 0.000000 0.175443 0.214212 0.000000 0.000000 0.000000 Sum 3662.000 32.00000 32.30635 20.39885 12.15409 1664.318 58.80630 1.190738 Sum Sq. Dev. 16876.04 11.92157 6.469581 4.800794 0.035062 91.78167 115.7703 0.086800
Observations 51 51 51 51 51 51 51 51
Redundant Fixed Effects Tests Equation: Untitled
Test cross-section fixed effects
Effects Test Statistic d.f. Prob.
Cross-section F 6.376423 (17,47) 0.0000
Cross-section Chi-square 86.101175 17 0.0000
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 1.851583 7 0.9676
Lampiran 11: Uji Normalitas
Lampiran 12: Uji Multikolienaritas
Lampiran 13: Uji Heterokedastisitas (Uji Park)
0 2 4 6 8 10 12
-35 -30 -25 -20 -15 -10 -5 0 5 10 15 20 25 30
Series: Standardized Residuals Sample 2014 2017
Observations 51 Mean 0.802434 Median -0.554419 Maximum 29.70972 Minimum -30.10815 Std. Dev. 13.27571 Skewness -0.019660 Kurtosis 3.287726 Jarque-Bera 0.179207 Probability 0.914294
KUALITAS_... KOMITE_A... KEPEMILIK... PENGHIND... SIZE LEVERAGE ROA KUALITAS_... 1.000000 -0.172428 0.161122 0.159925 -0.226225 -0.055465 -0.238338
KOMITE_A... -0.172428 1.000000 0.099610 0.189073 -0.006937 -0.025989 -0.103764 KEPEMILIK... 0.161122 0.099610 1.000000 0.388835 -0.157498 -0.255650 -0.292841 PENGHIND... 0.159925 0.189073 0.388835 1.000000 -0.305871 -0.165326 -0.243189 SIZE -0.226225 -0.006937 -0.157498 -0.305871 1.000000 0.110517 0.080626 LEVERAGE -0.055465 -0.025989 -0.255650 -0.165326 0.110517 1.000000 0.692308 ROA -0.238338 -0.103764 -0.292841 -0.243189 0.080626 0.692308 1.000000
Dependent Variable: INRES2
Method: Panel EGLS (Cross-section random effects) Date: 08/28/18 Time: 18:17
Sample: 2014 2017 Periods included: 4 Cross-sections included: 17
Total panel (unbalanced) observations: 51 Swamy and Arora estimator of component variances
Variable Coefficient Std. Error t-Statistic Prob.
KUALITAS_AUDIT -0.147700 0.663920 -0.222467 0.8250 KOMITE_AUDIT -0.217996 0.894855 -0.243610 0.8087 KEPEMILIKAN_KELUARGA -0.025812 1.435883 -0.017976 0.9857 PENGHINDARAN_PAJAK 4.220823 15.49518 0.272396 0.7866
SIZE -0.337109 0.303423 -1.111022 0.2727
LEVERAGE 0.008619 0.283693 0.030382 0.9759
ROA -2.193131 10.30164 -0.212891 0.8324
C 14.02768 11.38112 1.232539 0.2244
Lampiran 14: Uji Autokolerasi
Lampiran 15: Uji T & Uji F Koefisien Determinasi
Dependent Variable: TIMELINESS
Method: ARMA Maximum Likelihood (OPG - BHHH) Date: 08/28/18 Time: 18:23
Sample: 1 51 Included observations: 51 Convergence achieved after 9 iterations
Coefficient covariance computed using outer product of gradients
Variable Coefficient Std. Error t-Statistic Prob.
KUALITAS_AUDIT -2.826883 3.537830 -0.799044 0.4289 KOMITE_AUDIT -4.821262 8.956841 -0.538277 0.5933 KEPEMILIKAN_KELUARGA -12.05479 7.349661 -1.640184 0.1086 PENGHINDARAN_PAJAK 0.155202 113.8910 0.001363 0.9989
SIZE 7.017002 2.497649 2.809443 0.0076
LEVERAGE 0.565170 3.663587 0.154267 0.8782
ROA 85.58849 161.1811 0.531008 0.5983
C -150.7809 90.30974 -1.669597 0.1026
AR(1) 0.509666 0.155463 3.278372 0.0021
SIGMASQ 137.1332 28.01080 4.895726 0.0000
R-squared 0.585579 Mean dependent var 71.80392 Adjusted R-squared 0.494608 S.D. dependent var 18.37174 S.E. of regression 13.06064 Akaike info criterion 8.156884 Sum squared resid 6993.793 Schwarz criterion 8.535674 Log likelihood -198.0006 Hannan-Quinn criter. 8.301631 F-statistic 6.437010 Durbin-Watson stat 2.037731 Prob(F-statistic) 0.000012
Inverted AR Roots .51
Dependent Variable: TIMELINESS
Method: Panel EGLS (Cross-section random effects) Date: 08/28/18 Time: 18:26
Sample: 2014 2017 Periods included: 4 Cross-sections included: 17 Total panel (unbalanced) observations: 51 Swamy and Arora estimator of component variances
Variable Coefficient Std. Error t-Statistic Prob.
KUALITAS_AUDIT -2.287029 3.602838 -0.634785 0.5289 KOMITE_AUDIT 1.244033 4.980124 0.249800 0.8039 KEPEMILIKAN_KELUARGA -4.903153 12.49146 -0.392520 0.6966 PENGHINDARAN_PAJAK -1.791283 99.46056 -0.018010 0.9857
SIZE 8.222572 2.556538 3.216291 0.0025
LEVERAGE 0.286191 1.560784 0.183364 0.8554
ROA 96.22845 56.78586 1.694585 0.0974
C -196.8731 92.05539 -2.138637 0.0382
Effects Specification
S.D. Rho
Cross-section random 13.17871 0.6237
Idiosyncratic random 10.23549 0.3763
Weighted Statistics
R-squared 0.278066 Mean dependent var 28.56263 Adjusted R-squared 0.160542 S.D. dependent var 10.58722 S.E. of regression 9.679403 Sum squared resid 4028.707 F-statistic 2.366030 Durbin-Watson stat 1.570638 Prob(F-statistic) 0.038797
Unweighted Statistics
R-squared 0.475881 Mean dependent var 71.80392 Sum squared resid 8845.061 Durbin-Watson stat 0.715387