Tax Avoidance Memediasi Pengambilalihan Aset dan Struktur Kepemilikan Perusahaan
DOI:
https://doi.org/10.30659/jai.13.1.1-16Abstrak
ABSTRACT
This study aims to analyze and obtain empirical evidence of tax avoidance mediating asset acquisition and company ownership. The sample in this study uses secondary data from company annual reports on the Islamic stock index, namely companies that are consistently listed on the Jakarta Islamic Index (JII) in 2021-2022. This study used a purposive sampling method which produced a total of 48 data. The research hypothesis was tested using the Ordinary Least Squares Regression method with the Eviews 12 application. The results showed that institutional ownership (KI) and managerial ownership (KM) had no effect on tax avoidance (TA). Meanwhile, public ownership (KP) has a significant negative effect on TA. KI has no significant effect on tunneling, while KM, KP and TA have a significant negative effect on tunneling. TA does not mediate the effect of KI, KM, and KP on tunneling.
Keywords: managerial ownership, institutional ownership, public ownership, tax avoidance, tunneling.
ABSTRAK
Penelitian ini bertujuan untuk menganalisis dan mendapatkan bukti empiris tax avoidance memediasi pengambilalihan aset (tunneling) dan kepemilikan perusahaan. Sampel pada penelitian ini menggunakan data sekunder dari laporan tahunan perusahaan pada indeks saham syariah yaitu perusahaan yang secara konsisten terdaftar di Jakarta Islamic Index (JII) pada tahun 2021-2022. Penelitian ini menggunakan metode purposive sampling yang menghasilkan data sejumlah 48 data. Hipotesis penelitian diuji dengan menggunakan metode Regresi Ordinary Least Squares dengan aplikasi Eviews 12. Hasil penelitian menunjukkan bahwa kepemilikan institusional (KI) dan kepemilikan manajerial (KM) tidak berpengaruh terhadap tax avoidance (TA). Sedangkan kepemilikan publik (KP) berpengaruh negatif signifikan terhadap TA. KI tidak berpengaruh signifikan terhadap tunneling, sedangkan KM, KP dan TA berpengaruh negatif signifikan terhadap tunneling. TA tidak menjadi mediasi pengaruh KI, KM, dan KP terhadap tunneling.
Kata kunci: kepemilikan manajerial, kepemilikan institusional, kepemilikan publik, tax avoidance, tunneling.
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