Pengaruh Ukuran Perusahaan, Komite Audit, Kualitas Audit, Dan Kompensasi Rugi Fiskal Terhadap Penghindaran Pajak

Abstract

Tujuan Penelitian: Penelitian ini bertujuan menganalisis praktik penghindaran pajak melalui mekanisme transfer pricing pada PT Adaro Energy Tbk. serta mengevaluasi pengaruh faktor-faktor seperti ukuran perusahaan, komite audit, kualitas audit, dan kompensasi rugi fiskal terhadap penghindaran pajak di perusahaan ritel BEI.

Metode Penelitian: Dengan pendekatan kuantitatif, penelitian menggunakan data sekunder dari laporan keuangan 30 perusahaan ritel periode 2020-2022 yang dianalisis melalui regresi linier berganda, setelah melalui uji asumsi klasik untuk memastikan validitas model.

Originalitas/Kebaruan: Kebaruan penelitian terletak pada integrasi analisis kasus transfer pricing PT Adaro dengan pendekatan kuantitatif, serta temuan paradoksal bahwa keberadaan komite audit justru meningkatkan praktik penghindaran pajak.

Hasil Penelitian Hasil penelitian menunjukkan komite audit berpengaruh positif signifikan (β=3.783; p<0.01) sementara kompensasi rugi fiskal berpengaruh negatif (β=-0.276; p<0.01) terhadap penghindaran pajak, dengan model mampu menjelaskan 72.5% variasi penghindaran pajak.

Implikasi: Temuan ini memberikan implikasi penting bagi regulator untuk memperketat pengawasan transfer pricing dan mengevaluasi peran komite audit, sekaligus menunjukkan potensi kompensasi rugi fiskal sebagai instrumen kebijakan fiskal yang efektif. Bagi dunia akademik, penelitian ini membuka wawasan baru tentang kompleksitas hubungan antara tata kelola perusahaan dan kepatuhan pajak.

Research Objectives: This study aims to analyze tax avoidance practices through transfer pricing mechanisms at PT Adaro Energy Tbk. and evaluate the influence of factors such as company size, audit committee, audit quality, and fiscal loss compensation on tax avoidance in retail companies listed on the Indonesia Stock Exchange (BEI).

Research Methods: Using a quantitative approach, the study utilizes secondary data from financial reports of 30 retail companies for the 2020-2022 period, analyzed through multiple linear regression after passing classical assumption tests to ensure model validity.

Originality/Novelty: The novelty of this research lies in the integration of PT Adaro's transfer pricing case analysis with a quantitative approach, as well as the paradoxical finding that the presence of an audit committee actually increases tax avoidance practices.

Research Results: The results show that the audit committee has a significant positive influence (β=3.783; p<0.01) while fiscal loss compensation has a negative influence (β=-0.276; p<0.01) on tax avoidance, with the model able to explain 72.5% of the variation in tax avoidance.

Implications: These findings have important implications for regulators to tighten transfer pricing oversight and reevaluate the role of audit committees, while demonstrating the potential of fiscal loss compensation as an effective fiscal policy instrument. For academia, this research opens new insights into the complex relationship between corporate governance and tax compliance.