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"Penelitian ini dilakukan untuk mengetahui hubungan antara strategi perusahaan dengan tingkat penghindaran pajak perusahaan dan bagaimana pengaruh keberadaan risiko pajak terhadap hubungan tersebut. Penelitian dilakukan atas perusahaan manufaktur yang tercatat di Bursa Efek Indonesia pada tahun 2013 hingga tahun 2015. Hasil penelitian menunjukkan bahwa tidak ditemukan hubungan yang signifikan antara strategi bisnis perusahaan prospector, defender, dan analyzer dengan tingkat penghindaran pajak perusahaan. Hal ini mengindikasikan bahwa apapun strategi yang dimiliki oleh perusahaan, tidak berpengaruh terhadap tingkat penghindaran pajak yang dilakukan oleh perusahaan. Namun demikian, pada saat perusahaan menghadapi risiko pajak, hasil penelitian menunjukkan bahwa risiko pajak memperlemah hubungan negatif strategi defender dengan tingkat penghindaran pajaknya. Ini menunjukkan bahwa, dalam kondisi perusahaan menghadapi risiko pajak, strategi perusahaan defender justru akan melakukan penghindaran pajak yang lebih tinggi.

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The aim of this study is to examine the relation between firm rsquo s business strategy on its level of tax avoidance and the presence of tax risk as moderating variable on affecting the relation between firm rsquo s business strategy and its level of tax avoidance. Using manufacturing company listed on Indonesia Stock Exchange on 2013 until 2015, this study finds no significants evicedence to prove the relation between firm rsquo s business strategy prospector, defender, and analyzer and its level of tax avoidance. This indicates that any kind of strategy the firm utilized, it will not give any significant effect on the level of firms tax avoidance. However, in the presence of tax risk, the result shows that tax risk weaken the negative relation between defender business strategy on its level of tax avoidance. It shows that in the presence of tax risk, defender will involve in higher tax avoidance."

"Penelitian ini bertujuan menganalisis pengaruh penghindaran pajak terhadap risiko perusahaan, dan pengaruh moderasi struktur kepemilikan keluarga terhadap hubungan penghindaran pajak dan risiko perusahaan. Data dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia BEI tahun 2010-2016 dengan sampel sebanyak 400. Hasil penelitian ini menunjukkan terdapat pengaruh positif penghindaran pajak terhadap risiko perusahaan. Struktur kepemilikan keluarga memperlemah pengaruh penghindaran pajak terhadap risiko perusahaan.

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This research aims to investigate the effect of tax avoidance on firm risk, with family ownership structure as moderating variable. The samples are 400 company data listed on the Indonesia Stock Exchange during 2010 to 2016. Based on empirical test results, this research concludes that there is positive effect of tax avoidance on firm risk. For the moderating variable results, family ownership structure has weaken tax avoidance rsquo s positive effect on firm risk."

"Penelitian ini bertujuan menguji dampak kompensasi manajemen terhadap penghindaran pajak, serta melihat peran efektivitas dewan komisaris dan kepemilikan keluarga terhadap pengaruh kompensasi manajemen dengan penghindaran pajak. Populasi yang digunakan dalam penelitian adalah perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2011-2014, dengan metode purposive sampling diperoleh 668 sampel observasi yang memenuhi kriteria. Hasil penelitian ini menunjukkan bahwa kompensasi manajemen berpengaruh positif terhadap penghindaran pajak. Selain itu, efektivitas dewan komisaris terbukti dapat memperkuat pengaruh positif kompensasi manajemen terhadap penghindaran pajak, sedangkan kepemilikan keluarga memperlemah pengaruh positif antara kompensasi manajemen dengan penghindaran pajak.

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The aim of this study is to investigate the effect of management compensation to tax avoidance, and also examines the role of board effectiveness and family firm's ownership could moderate the relation between management compensation and tax avoidance. The population in this study is industries that listed on Indonesia Stock Exchange (IDX) from 2011 to 2014, with purposive sampling method, the final total sample observation is 668 firm-years. The result shows the positive effect between management compensation and tax avoidance. In addition, board effectiveness could support the positive influence of management compensation into tax avoidance, while family firm's ownership could reduce the positive influence of management compensation to tax avoidance."

"[ABSTRAKPenelitian ini bertujuan untuk meneliti pengaruh insentif manajemen terhadap penghindaran pajak dengan tata kelola perusahaan sebagai variabel moderasi. Insentif manajemen yang diwakilkan komponen manajemen kunci dibagi dengan cash flow from operation sebagai variabel independen. Penghindaran pajak diwakilkan dengan current ETR sebagai variabel dependen. Sedangkan tata kelola perusahaan dalam penelitian ini diukur dengan skor efektifitas dewan komisaris dan efektifitas komite audit. Hasil penelitian ini menunjukan bahwa insentif manajemen berpengaruh positif signifikan terhadap penghindaran pajak.Hasil penelitian ini juga menunjukan efektifitas dewan komisaris memperlemah hubungan insentif manajemen terhadap penghindaran pajak. Sedangkan efektifitas komite audit tidak mempengaruhi hubungan insentif manajemen terhadap penghindaran pajak.

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ABSTRACT

The research aims to analyze the effects of management compensation on tax avoidance with corporate governance as variable moderation. Management compensation is measured by key management components divide by cash flow from operations as independen variable. Tax avoidance is represented by the current ETR as dependent variable. While corporate governance in this research was measured by score effectiveness of commissioners and the effectiveness of audit committee.

These results indicate that management incentives significant positive effect on tax avoidance. The results also show the effectiveness of commissioners weakens relationship the management incentives against tax avoidance. While the effectiveness of audit committees not affect relationship the management incentives against tax avoidance.;The research aims to analyze the effects of management compensation on taxavoidance with corporate governance as variable moderation. Managementcompensation is measured by key management components divide by cash flowfrom operations as independen variable. Tax avoidance is represented by thecurrent ETR as dependent variable. While corporate governance in this researchwas measured by score effectiveness of commissioners and the effectiveness ofaudit committee. These results indicate that management incentives significantpositive effect on tax avoidance. The results also show the effectiveness ofcommissioners weakens relationship the management incentives against taxavoidance. While the effectiveness of audit committees not affect relationship themanagement incentives against tax avoidance., The research aims to analyze the effects of management compensation on taxavoidance with corporate governance as variable moderation. Managementcompensation is measured by key management components divide by cash flowfrom operations as independen variable. Tax avoidance is represented by thecurrent ETR as dependent variable. While corporate governance in this researchwas measured by score effectiveness of commissioners and the effectiveness ofaudit committee. These results indicate that management incentives significantpositive effect on tax avoidance. The results also show the effectiveness ofcommissioners weakens relationship the management incentives against taxavoidance. While the effectiveness of audit committees not affect relationship themanagement incentives against tax avoidance.]"

"Penelitian ini bertujuan untuk (1) menganalisis hubungan antara inefisiensi investasi tenaga kerja dengan penghindaran pajak dan (2) menganalisis apakah Pandemi Covid-19 memoderasi hubungan antara inefisiensi tenaga kerja dan perilaku penghindaran pajak. Fokus penelitian adalah pada perusahaan manufaktur yang terdaftar di Indonesia Stock Exchange untuk periode tahun 2016-2020 karena merupakan sektor terbesar yang menyerap tenaga kerja sehingga efek dari inefisiensi investasi tenaga kerja akan lebih terlihat. Dengan menggunakan 550 observasi yang terdiri dari 110 perusahaan selama 5 tahun, penelitian ini menemukan bahwa inefisiensi investasi tenaga kerja memiliki hubungan negatif signifikan terhadap penghindaran pajak. Penelitian ini juga menemukan bahwa pandemi Covid-19 memperkuat hubungan antara inefisiensi investasi tenaga kerja dengan penghindaran pajak, yang berarti bahwa efek kondisi ketidakpastian ekonomi memperkuat hubungan inefisiensi investasi tenaga kerja pada penghindaran pajak.

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This study aims to (1) analyze the relations between labor investment inefficiency and tax avoidance and (2) analyze whether the Covid-19 pandemic moderates the relations between labor investment inefficiency and tax avoidance behavior. The focus of the research is on manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2020 because they are the largest sector that absorbs labor so that the effects of labor investment inefficiency will be more visible. Using 550 observations consisting of 110 companies for 5 years, this study finds that labor investment inefficiency has a significant negative relationship to tax avoidance. This study also found that the Covid-19 pandemic strengthened the relationship between labor investment inefficiency and tax avoidance, which means that economic uncertainty could strengthen the relationship between labor investment inefficiency and tax avoidance."

"Penelitian ini bertujuan untuk menguji pengaruh karakteristik komisaris dan direksi terhadap penghindaran pajak. Karateristik yang dimaksud dalam penelitian ini adalah keahlian pajak dewan direksi, keahlian pajak dewan komisaris, afiliasi pajak dewan direksi, afiliasi pajak dewan komisaris, dan independensi dewan komisaris. Sampel yang digunakan adalah perusahaan manufaktur di Bursa Efek Indonesia Tahun 2013-2015. Hasil penelitian menunjukkan keahlian pajak dewan direksi berpengaruh positif terhadap penghindaran pajak, sedangkan afiliasi pajak dewan direksi berpengaruh negatif terhadap praktik penghindaran pajak perusahaan. Sedangkan untuk dewan komisaris, hanya independensi dewan komisaris yang berpengaruh positif terhadap praktik penghindaran pajak.

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This study aim to test the effect of board of director and board of comissioner's characteristics on tax avoidance. Characteristics mentioned in this study are board of director's tax expertise, board of commissioner's tax expertise, board of director's tax affiliation, board of commissioner's tax afiliation, and board of commissioner's independency The samples used for this study are manufacturing companies listed in Indonesian Stock Exchange for period 2013 2015.

The result shows that board of director's tax expertise has positive effect on tax avoidance, board of director's tax affiliation has negative effect on tax avoidance. For board of commissioners, board of commissioner's independency has positive effect on tax avoidance"

"Penerimaan pajak di Indonesia senantiasan meningkat dalam kurun 5 (lima) tahun terakhir dan berkontribusi besar untuk penerimaan Negara, karenanya menjadi kepentingan nasional yang tidak bisa diabaikan. Pada sisi lain banyaknya aliran modal asing masuk ke Indonesia seharusnya membuat kontribusi dari sisi pajak, namun disinyalir tidak semua perusahaan asing yang menanamkan investasinya di Indonesia menunaikan kewajiban pajaknya dengan benar dengan cara melakukan penghindaran pajak khususnya dalam transaksi yang melibatkan pihak-pihak yang mempunyai hubungan istimewa. Hal ini tentu harus diantisipasi karena berpotensi menggerogoti penerimaan Negara. Undang-Undang Pajak Penghasilan yang telah diubah keempatkalinya dengan Undang-Undang Nomor 36 Tahun 2008 sudah mengantisipasi penghindaran pajak di dalam batang tubuhnya, khususnya Pasal 18. Apakah perubahan Undang-Undang yang berlaku mulai 1 Januari 2009 mampu mengatasi upaya penghindaran pajak, khususnya yang dilakukan dalam dimensi pajak internasional? Pemerintah dimanapun, termasuk di Indonesia sudah seharusnya akan berupaya memaksimalkan penerimaan pajaknya dan mencegah upaya-upaya penghindaran pajak dengan memperbaiki ketentuan dan kebijakan perpajakannya, termasuk peraturan perundang-undangan di dalamnya, sebagai tindak lanjut dari analisis intelijen taktis maupun intelijen strategis (jangka panjang). Analisis intelijen strategis membedakan antara ancaman dan risiko dari praktik penghindaran pajak, dengan demikian ketentuan perpajakan yang memberikan kepastian hukum dan keadilan baik bagi wajib pajak maupun pemerintah dalam rangka penegakkan hukum, seharusnya mampu mencegah keduanya.

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Revenue from tax in Indonesia showing the increasing number within five years and greatly contributed to state revenue, hence, become the national interest that can not be ignored. On the other hand the number of foreign capital flows into Indonesia should make a contribution from the tax side, but pointed out that not all foreign companies that invest in Indonesia properly fulfill their tax obligations by carrying out tax avoidance, especially in transactions that involve parties who have a special relationship. This is certainly to be anticipated because of the potential undermining of State revenues. Income Tax Act as lastly amended by Act No. 36 of 2008 has anticipated tax avoidance in its body, particularly Article 18. Is the changes in the Act which apply from January 1, 2009 to overcome the efforts of tax avoidance, especially when applied in the dimension of international taxation?.

Any government, including Indonesia government should maximize its effort in collecting tax revenues and preventing any tax avoidance, by improving the provision and taxation policies, including its laws and regulations, as a tactical inteligence analysis or strategical intelligence analysis. Strategic intelligence analysis distinguish between threats and risks of the practice of tax avoidance, thus tax provisions that provide legal certainty and fairness for both taxpayers and the government in the framework of law enforcement, should be able to prevent both of them."

"[Penelitian ini bertujuan untuk melakukan analisis praktik penghindaran pajak yang dilakukan oleh perusahaan multinasional dengan memanfaatkan negara tax haven. Selain itu, penelitian ini juga bertujuan untuk menganalisis kebijakan dan implementasi kebijakan itu sendiri dalam rangka menanggulangi penghindaran pajak tersebut dan bagaimana upaya-upaya yang telah dilakukan oleh Direktorat Jenderal Pajak. Penelitian ini menggunakan pendekatan kualitatif untuk memperoleh pemahaman mengenai permasalahan yang diangkat. Hasil penelitian ini menunjukan bahwa kebijakan Anti Tax Avoidance di Indonesia belum sepenuhnya dapat menanggulangi penghindaran pajak dengan pemanfaatan negara tax haven. Beberapa alternatif kebijakan yang direkomendasikan antara lain: revisi kebijakan Anti Tax Avoidance, pengertian tax avoidance, pencetusan General Anti Avoidance Rules;The purpose of this research is to the practice of tax avoidance by multinational companies to take advantage of tax haven countries. In addition, this study also aims to analyze the policy and implementation of the policy itself in order to tackle tax avoidance and the efforts which have been made by the Directorate General of Taxation. This study used a qualitative approach to gain an understanding of the issues raised. These results indicate that the policy of the Anti Tax Avoidance in Indonesia have not been fully able to cope with the utilization of tax avoidance with tax haven countries. Several policy alternatives are recommended, among others: Anti Tax Avoidance policy revision, the notion of tax avoidance, and establishment of General Anti Avoidance Rules, The purpose of this research is to the practice of tax avoidance by multinational companies to take advantage of tax haven countries. In addition, this study also aims to analyze the policy and implementation of the policy itself in order to tackle tax avoidance and the efforts which have been made by the Directorate General of Taxation. This study used a qualitative approach to gain an understanding of the issues raised. These results indicate that the policy of the Anti Tax Avoidance in Indonesia have not been fully able to cope with the utilization of tax avoidance with tax haven countries. Several policy alternatives are recommended, among others: Anti Tax Avoidance policy revision, the notion of tax avoidance, and establishment of General Anti Avoidance Rules]"

"Penelitian ini secara umum bertujuan untuk menguji dan menganalisis efektivitas penerapan thin capitalization rules dalam mengurangi tindakan penghindaran pajak di Indonesia khususnya pada perusahaan yang terdaftar di Bursa Efek Indonesia. Pengaruh penerapan thin capitalization rules dibedakan menjadi dua jenis yaitu pengaruh terhadap struktur modal perusahaan (direct impact) dan pengaruh terhadap corporate tax avoidance (indirect impact). Pengujian dilakukan menggunakan metode regresi dengan pendekatan difference-in-differences (DiD) untuk membuktikan adanya causal inference antara variabel independen dan dependen yang diteliti. Lebih jauh, penelitian ini juga membahas efek moderasi krisis finansial akibat pandemi covid-19 dan menyertakan analisis singkat terkait perilaku perusahaan dengan status BUMN. Pemilihan sampel menggunakan teknik purposive sampling, di mana sampel merupakan perusahaan yang terdaftar di Bursa Efek Indonesia selama periode tahun 2011 sampai dengan 2021. Secara ringkas hasil penelitian menunjukkan bahwa penerapan thin capitalization rules berpengaruh terhadap perubahan struktur modal perusahaan, namun tidak mempengaruhi tingkat penghindaran pajak perusahaan publik (listed company). Hasil penelitian juga menemukan bahwa dampak krisis ekonomi akibat pandemi covid-19 mampu memoderasi pengaruh thin capitalization rules terhadap praktik penghindaran pajak dan struktur modal perusahaan.

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This study generally aims to test and analyze the effectiveness of thin capitalization rules in reducing tax avoidance measures in Indonesia, especially for listed companies. The effect of thin capitalization rules is divided into two types: the influence on the company's capital structure (direct impact) and corporate tax avoidance (indirect impact). The test was carried out using a regression method with a difference-in-difference (DiD) approach in proving causal inference between the studied independent and dependent variables. Furthermore, this study discusses the moderating effect of the financial crisis due to the Covid-19 pandemic and includes a brief analysis of State-Owned Enterprises’ behaviour. The selection of samples uses purposive sampling techniques, where the samples are companies listed on the Indonesia Stock Exchange from 2011 to 2020. In summary, the results showed that the application of thin capitalization rules affects changes in the company's capital structure but does not affect the listed companies' tax avoidance level. The study's results also found that the impact of the economic crisis due to the Covid-19 pandemic was able to moderate the influence of thin capitalization rules on tax avoidance practices and company capital structures."

"Tesis ini menganalisis pengaruh kepemilikan keluarga dan program tax amnesty terhadap perilaku penghindaran pajak perusahaan. Penelitian ini juga mencoba untuk menganalisis perubahan perilaku penghindaran pajak setelah pelaksanaan program tax amnesty. Hasil pengujian selama lima tahun 2013 s.d. 2017 terhadap empat puluh sembilan perusahaan privat terbuka yang tidak bergerak di bidang keuangan, dan menjadi peserta program tax amnesty, menunjukkan bahwa program tax amnesty tidak mempunyai pengaruh signifikan terhadap praktik penghindaran pajak perusahaan. Sedangkan kepemilikan keluarga berpengaruh positif terhadap praktik penghindaran pajak. Berdasarkan uji beda rata-rata, diketahui bahwa perilaku penghindaran pajak tidak mengalami perubahan sebelum dan setelah pelaksanaan program tax amnesty. Pengujian serupa juga menunjukkan bahwa perusahaan keluarga cenderung lebih aggresif dalam melakukan tindakan penghindaran pajak dibandingkan perusahaan non-keluarga.

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This thesis analyzes the effect of family ownership and tax amnesty program on tax avoidance behavior. This study also tries to analyze the changes of tax avoidance behavior after the implementation of tax amnesty program. The five year test results 2013 to 2017 of forty nine non financial private firms those participating in the tax amnesty program, show that the tax amnesty program has no significant effect on tax avoidance practices. While family ownership has a positive effect on tax avoidance practices. Based on the mean difference test, it is known that tax avoidance behavior does not change significantly before and after the implementation of tax amnesty program. Similar test also shows that family firms tend to be more aggressive in practicing tax avoidance than non family firms."