BAB V PENUTUP
5.2 Saran
Berdasarkan temuan dan diskusi peneliti sejauh ini, peneliti memiliki beberapa saran sebagai berikut:
1 Peneliti selanjutnya disarankan untuk melakukan penelitian dalam jangka waktu yang lebih panjang untuk menjelaskan dinamika tax avoidance dengan lebih baik.
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2 Bagi Perusahaan disarankan untuk lebih ditingkatkan lagi pengawasan terhadap manajemen agar terhindar dari praktik tax avoidance yang berlebihan.
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DAFTAR PUSTAKA
Budiman, J., & Setiyono. (2012). Pengaruh Karakter Eksekutif Terhadap Penghindaran Pajak (Tax Avoidance). Simposium Nasional Akuntansi, 68–70.
Charisma, R. B., & Dwimulyani, S. (2019). Pengaruh Struktur Kepemilikan Terhadap Tindakan Penghindaran Pajak Dengan Kualitas Audit Sebagai Variabel Moderating. Prosiding Seminar Nasional Pakar, 1–10.
https://doi.org/10.25105/pakar.v0i0.4308
Chen, S., Chen, X., Shevlin, T., Chen, S., Chen, X., & Shevlin, T. (2010). Are Family Firms more Tax Aggressive than Non-family Firms ? Are family firms more tax aggressive than non-family firms ? * University of Texas at Austin University of Wisconsin-Madison. Research Collection School of Accountancy, 91(1), 41–61.
Hollerbach, A. (2012). The Important Role of the Successor within the Family Succession Process. Ekonomika a Management, 2012(1), 28–34.
Lucky, E.-O.-I., Minai, M. S., & Isaiah, A. O. (2011). A conceptual framework of family business succession: bane of family business continuity. International Journal of Business and Social Science, 2(18), 106–113.
http://www.ijbssnet.com/journals/Vol_2_No_18_October_2011/15.pdf Maharani, W., & Juliarto, A. (2019). Pengaruh Kepemilikan Keluarga terhadap Tax
Avoidance dengan Kualitas Audit sebagai Variabel Modearting. Diponegoro Journal of Accounting, 8(4), 1–10. http://ejournal- s1.undip.ac.id/index.php/accounting
Minnick, K., & Noga, T. (2010). Do corporate governance characteristics influence tax management? Journal of Corporate Finance, 16(5), 703–718.
https://doi.org/10.1016/j.jcorpfin.2010.08.005
Morck, R., & Yeung, B. (2004). Special Issues Relating to Corporate Governance and Family Control. World Bank Policy Research Working Paper, 3406.
https://doi.org/10.1596/1813-9450-3406
Nurjannah. (2017). Pengaruh Konservatisme Akuntansi dan Intensitas Modal (Capital Intensity) Terhadap Penghindaran Pajak (Tax Avoidance) dengan Dewan Komisaris Independen sebagai Variabel Moderating (Studi pada Perusahaan Perbankan yang Terdaftar di BEI). Skripsi, 1–114.
Pohan, H. T. (2019). Analisis Pengaruh Kepemilikan Institusi, Rasio Tobin Q, Akrual Pilihan, Tarif Efektif Pajak, Dan Biaya Pajak Ditunda Terhadap Penghindaran Pajak Pada Perusahaan Publik. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 4(2), 113.
https://doi.org/10.25105/jipak.v4i2.4464
Poza, E. J. (2007). Family Business (` (ed.); 2nd ed.).
https://doi.org/https://doi.org/10.1111/j.1741-6248.2007.00104.x
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Prastiwi, D., & Ratnasari, R. (2019). The Influence of Thin Capitalization and The Executives’ Characteristics Toward Tax Avoidance by Manufacturers Registered on ISE in 2011-2015. AKRUAL: Jurnal Akuntansi, 10(2), 119.
https://doi.org/10.26740/jaj.v10n2.p119-134
Putri, R. K. (2015). Pengaruh Manajemen Keluarga Terhadap Penghindran Pajak.
AKRUAL: Jurnal Akuntansi, 7(1), 61. https://doi.org/10.26740/jaj.v7n1.p60- 72
Sánchez-Marín, G., Portillo-Navarro, M. J., & Clavel, J. G. (2016). The influence of family involvement on tax aggressiveness of family firms. Journal of Family Business Management, 6(2), 143–168. https://doi.org/10.1108/JFBM- 03-2015-0017
Sciascia, S., & Mazzola, P. (2008). Family Involvement in Ownership and Management: Exploring Nonlinear Effects on Performance. Family Business Review, 21(4), 331–345. https://doi.org/10.1111/j.1741-6248.2008.00133.x Sirait, N. S., & Martani, D. (2014). BF-B2c2-4-Pengaruh-Perusahaan-Keluarga...-
Dwi-Martani.pdf (p. 39).
Utami, W. T., & Setyawan, H. (2015). Pengaruh Kepemilikan Keluarga terhadap Tindakan Pajak Agresif dengan Corporate Governance sebagai Variabel Moderating. Journal of Chemical Information and Modeling, 2(1), 413–421.
UU No. 36 Tahun 2008. (2008). Undang-Undang Republik Indonesia Nomor 36 Tahun 2008 Tentang Perubahan Keempat Atas Undang-Undang Nomor 7 Tahun 1983 Tentang Pajak Penghasilan.
Xynas, L. (2011). Tax Planning, Avoidance and Evasion in Australia 1970-2010:
The Regulatory Responses and Taxpayer Compliance. Revenue Law Journal, 20(1). https://doi.org/10.53300/001c.6714
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LAMPIRAN
Lampiran 1 Daftar Perusahaan Subsektor Property dan Real Estate Periode 2019-2022
No Kode Perusahaan Nama Perusahaan
1 AMAN PT Makmur Berkah Amanda Tbk
2 ASRI PT Alam Sutera Realty Tbk
3 BCIP PT Bumi Citra Permai Tbk
4 BEST PT Bekasi Fajar Industrial Estate Tbk 5 BIKA PT Binakarya Jaya Abadi Tbk 6 BIPP PT Bhuwanatala Indah Permai 7 CITY PT Natura City Developments Tbk
8 CTRA PT Ciputra Development Tbk
9 DILD PT Intiland Development Tbk 10 DMAS PT Puradelta Lestari Tbk
11 DUTI PT Duta Pertiwi Tbk
12 FMII PT Fortune Mate Indonesia 13 GPRA Pt Perdana Gapura Prima Tbk 14 INDO PT Royalindo Investa Wijaya Tbk
15 MTLA PT Metropolitan Land Tbk
Sumber: Data Diolah, 2023
Lampiran 2 Data Kepemilikan Perusahaan Keluarga No Kode
Perusahaan Tahun Jumlah Saham Pihak Keluarga
Jumlah Saham
yang Beredar FAM
1 AMAN
2019 3.288.500.000 3.288.500.000 1,0000 2020 3.288.500.000 3.873.500.000 0,8490 2021 3.288.500.000 3.873.500.000 0,8490 2022 3.288.500.000 4.003.500.000 0,8214
2 ASRI
2019 9.007.737.864 19.649.411.888 0,4584 2020 9.007.737.864 19.649.411.888 0,4584 2021 9.007.737.864 19.649.411.888 0,4584 2022 9.007.737.864 19.649.411.888 0,4584
3 BCIP
2019 556.007.100 1.429.915.525 0,3888 2020 556.007.100 1.429.915.525 0,3888 2021 556.007.100 1.429.915.525 0,3888 2022 556.007.100 1.429.915.525 0,3896
4 BEST
2019 4.643.604.400 9.647.311.150 0,4813 2020 3.888.570.800 9.647.311.150 0,4031 2021 3.888.570.800 9.647.311.150 0,4031 2022 4.643.604.400 9.647.311.150 0,4813 Disambung ke halaman berikutnya
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No Kode
Perusahaan Tahun Jumlah Saham Pihak Keluarga
Jumlah Saham
yang Beredar FAM
5 BIKA
2019 390.574.800 592.280.000 0,6594
2020 390.574.800 592.280.000 0,6594
2021 390.574.800 592.280.000 0,6594
2022 397.454.800 592.280.000 0,6711
6 BIPP
2019 3.929.497.225 5.028.669.338 0,7814 2020 3.929.497.225 5.028.669.376 0,7814 2021 3.929.497.225 5.028.669.376 0,7814 2022 3.679.497.225 5.028.669.376 0,7317
7 CITY
2019 2.778.947.000 5.402.681.154 0,5144 2020 2.778.947.000 5.402.681.154 0,5144 2021 1.322.947.000 5.405.188.966 0,2448 2022 1.322.947.000 5.405.188.966 0,2448
8 CTRA
2019 8.716.333.730 18.560.303.397 0,4696 2020 9.794.373.998 18.560.303.397 0,5277 2021 9.882.123.998 18.560.303.397 0,5324 2022 9.882.123.998 18.560.303.397 0,5324
9 DILD
2019 5.205.048.188 10.365.854.185 0,5021 2020 5.471.701.788 10.365.854.185 0,5279 2021 5.205.048.188 10.365.854.185 0,5021 2022 5.205.048.188 10.365.854.185 0,5021
10 DMAS
2019 27.608.772.200 48.198.111.100 0,5728 2020 27.608.772.200 48.198.111.100 0,5728 2021 27.608.772.200 48.198.111.100 0,5728 2022 27.608.772.200 48.198.111.100 0,5728
11 DUTI
2019 1.638.372.332 1.849.998.955 0,8856 2020 1.638.372.332 1.850.000.000 0,8856 2021 1.638.372.332 1.849.998.822 0,8856 2022 1.638.372.332 1.850.000.000 0,8856
12 FMII
2019 1.830.500.000 2.721.000.000 0,6727 2020 1.830.500.000 2.721.000.000 0,6727 2021 1.830.500.000 2.721.000.000 0,6727 2022 1.830.500.000 2.721.000.000 0,6727
13 GPRA
2019 1.768.081.420 4.276.655.336 0,4134 2020 1.741.606.920 4.276.655.336 0,4072 2021 2.698.999.720 4.276.655.336 0,6311 2022 2.948.998.787 4.276.655.336 0,6896
14 INDO
2019 3.447.280.000 4.382.841.253 0,7865 2020 3.447.280.000 4.382.841.253 0,7865 2021 3.447.280.000 4.382.841.253 0,7865 2022 3.447.280.000 4.382.841.253 0,7865
15 MTLA
2019 2.809.801.303 7.655.126.330 0,3670 2020 2.809.801.303 7.655.126.330 0,3670 2021 4.020.570.253 7.655.126.330 0,5252 2022 4.020.570.253 7.655.126.330 0,5252 Sumber: Data Diolah, 2023
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Lampiran 3 Data Effective Tax Rate No Kode
Perusahaan Tahun Beban Pajak Laba Sebelum Pajak ETR
1 AMAN
2019 Rp. 534.211.000 Rp. 12.495.323.000 0,0428 2020 Rp. 2.493.364.000 Rp. 18.724.620.000 0,1332 2021 -Rp. 1.346.175.000 Rp. 28.936.609.000 -0,0465 2022 Rp. 4.430.988.000 Rp. 38.962.387.000 0,1137
2 ASRI
2019 Rp. 98.382.124.000 Rp. 1.111.329.436.000 0,0885 2020 Rp. 76.588.495.000 -Rp. 960.029.370.000 -0,0798 2021 Rp. 15.550.696.000 Rp. 158.479.487.000 0,0981 2022 Rp. 7.778.174.000 Rp. 1.106.143.111.000 0,0070
3 BCIP
2019 Rp. 6.193.403.035 Rp. 29.394.923.243 0,2107 2020 Rp. 1.617.217.848 Rp. 14.608.034.596 0,1107 2021 Rp. 3.408.848.569 Rp. 3.533.027.936 0,9649 2022 Rp. 4.138.708.890 Rp. 21.202.560.879 0,1952
4 BEST
2019 Rp. 6.873.125.000 Rp. 387.026.062.259 0,0178 2020 Rp. 1.416.320.036 -Rp. 113.803.315.040 -0,0124 2021 Rp. 1.755.433.281 -Rp. 69.339.589.982 -0,0253 2022 Rp. 2.066.064.133 Rp. 35.795.636.679 0,0577
5 BIKA
2019 Rp. 536.649.186 -Rp. 82.016.986.285 -0,0065 2020 Rp. 402.726.975 -Rp. 103.932.079.098 -0,0039 2021 Rp. 578.716.343 Rp. 195.142.751.303 0,0030 2022 Rp. 380.310.783 -Rp. 177.513.066.472 -0,0021
6 BIPP
2019 Rp. 13.716.426.568 Rp. 18.538.831.184 0,7399 2020 Rp. 16.267.163.233 Rp. 110.330.257.649 0,1474 2021 Rp. 234.089.740 Rp. 17.277.246.753 0,0135 2022 Rp. 280.447.606 Rp. 22.492.778.051 0,0125
7 CITY
2019 Rp. 152.183.250 Rp. 31.855.971.233 0,0048 2020 Rp. 209.822.140 Rp. 65.812.343.520 0,0032 2021 Rp. 180.345.220 Rp. 1.442.150.553 0,1251 2022 Rp. 453.952.840 -Rp. 20.825.422.517 -0,0218
8 CTRA
2019 Rp. 33.577.000.000 Rp. 1.316.858.000.000 0,0255 2020 Rp. 56.939.000.000 Rp. 1.427.625.000.000 0,0399 2021 Rp. 49.149.000.000 Rp. 2.136.865.000.000 0,0230 2022 Rp. 56.914.000.000 Rp. 2.059.942.000.000 0,0276
9 DILD
2019 Rp. 83.639.161.492 Rp. 520.348.375.306 0,1607 2020 Rp. 51.053.706.968 Rp. 120.015.948.037 0,4254 2021 Rp. 81.877.368.148 Rp. 52.812.173.054 1,5504 2022 Rp. 67.194.308.121 Rp. 259.162.210.388 0,2593 Disambung ke halaman berikutnya
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No Kode
Perusahaan Tahun Beban Pajak Laba Sebelum Pajak ETR
10 DMAS
2019 Rp. 14.922.097.250 Rp. 1.350.343.016.543 0,0111 2020 Rp. 12.724.622.240 Rp. 1.361.300.006.890 0,0093 2021 Rp. 16.039.729.640 Rp. 730.898.148.439 0,0219 2022 Rp. 20.335.753.680 Rp. 1.238.832.140.678 0,0164
11 DUTI
2019 Rp. 8.510.594.250 Rp. 1.298.473.559.565 0,0066 2020 Rp. 2.399.578.545 Rp. 640.826.951.818 0,0037 2021 Rp. 1.209.645.128 Rp. 731.322.766.012 0,0017 2022 Rp. 1.657.904.530 Rp. 848.355.149.032 0,0020
12 FMII
2019 Rp. 2.122.000.000 Rp. 4.841.000.000 0,4383 2020 Rp. 1.313.000.000 -Rp. 168.000.000 -7,8155 2021 Rp. 1.359.000.000 Rp. 9.921.000.000 0,1370 2022 Rp. 1.328.000.000 Rp. 18.622.000.000 0,0713
13 GPRA
2019 Rp. 1.782.808.311 Rp. 57.005.465.945 0,0313 2020 Rp. 798.248.778 Rp. 35.550.675.229 0,0225 2021 Rp. 1.590.612.267 Rp. 51.128.043.950 0,0311 2022 Rp. 1.035.517.399 Rp. 77.391.754.171 0,0134
14 INDO
2019 Rp. 144.891.323.408 Rp. 566.034.096.101 0,2560 2020 Rp. 86.999.606 Rp. 47.726.834.541 0,0018 2021 Rp. 345.000.000 Rp. 8.943.932.859 0,0386 2022 Rp. 512.609.008 Rp. 32.735.679.996 0,0157
15 MLTA
2019 Rp. 64.694.000.000 Rp. 552.316.000.000 0,1171 2020 Rp. 48.655.000.000 Rp. 334.962.000.000 0,1453 2021 Rp. 49.923.000.000 Rp. 430.589.000.000 0,1159 2022 Rp. 58.697.000.000 Rp. 476.631.000.000 0,1231 Sumber: Data Diolah, 2023
Lampiran 4 Statistik Deskriptif
Descriptive Statistics
N Minimum Maximum Sum Mean
Std.
Deviation Kepemilikan keluarga 46 ,244755 1,000000 27,720737 ,60262471 ,179516657
ETR 46 ,001654 ,259275 3,113555 ,06768597 ,071523621
Valid N (listwise) 46
Sumber: Data diolah dengan SPSS, 2023