PENGARUH PENGHINDARAN PAJAK TERHADAP BIAYA AUDIT: STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2015

IBNU SYAHID SIRA HAQ, Drs. Harnanto, M.Soc.Sc., CMA., Ak., CA.

2017 | Skripsi | S1 AKUNTANSI

Penelitian ini bertujuan untuk menganalisis pengaruh antara penghindaran pajak terhadap biaya audit. Sampel penelitian ini yaitu perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dalam kurun waktu 2013-2015. Penghindaran pajak dalam penelitian ini menggunakan book-tax differences dan book-tax conformity sebagai proxy penghindaran pajak. Hasil pengujian proxy book-tax differences terhadap biaya audit menunjukkan terdapat hubungan yang signifikan dalam penentuan biaya audit, yang menandakan semakin besarnya negative book-tax differences secara signifikan akan memperbesar biaya audit. Hasil pengujian proxy book-tax conformity terhadap biaya audit tidak menunjukkan hubungan yang signifikan terhadap biaya audit. Sehingga dalam penelitian ini, book-tax differences lebih unggul sebagai proxy penghindaran pajak dibandingkan book-tax conformity terhadap biaya audit. Dalam penelitian ini juga dilakukan analisis tambahan yaitu uji perbedaan untuk mengetahui perbedaan pengaruh large book-tax differences dengan small book-tax differences terhadap biaya audit. Hasil pengujian menunjukkan bahwa large book-tax differences lebih berpengaruh dibandingkan small book-tax differences terhadap biaya audit. Peneliti kemudian melanjutkan uji perbedaan pengaruh antara large positive book-tax differences dan large negative book-tax differences terhadap biaya audit dengan hasil tidak terdapat perbedaan signifikan antara large positive book-tax difference dengan large negative book-tax differences terhadap biaya audit.

The purpose of this research is to analyze the impact of tax avoidance on audit fees in companies listed on Indonesian Stock Exchange (IDX) in 2013-2015. Book-tax differences and book-tax conformity used as a proxy of tax avoidance in this research. The result of book-tax differences as a proxy of tax avoidance showed that there is significant effect on audit fees, that indicates the bigger negative book-tax differences the more the audit fees. On the other hand, the result of book-tax conformity as a proxy of tax avoidance showed that there is no significant effect on audit fees. Thus, book-tax differences is preferable than book-tax conformity as a proxy of tax avoidance. This research does difference test of the impact of large book-tax differences and small book-tax differences on the audit fees as an additional analysis. The result showed that large book-tax differences is more significant than the other. This research also does difference test of the impact of large positive book-tax differences and large negative book-tax differences on the audit fees and it indicates that there is no significant difference between the effect of large positive book-tax difference and large negative book-tax differences on audit fees.

Kata Kunci : Tax Avoidance, IDX, book-tax differences, book-tax conformity, negative book-tax differences, large book-tax differences, small book-tax differences, large positive book-tax differences, large negative book-tax differences