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"Skripsi ini membahas mengenai hubungan antara agresivitas pajak, proporsi Komisaris Independen, dan kebijakan hutang perusahaan pada perusahaan manufaktur BEI tahun 2008 - 2013 sengan total observasi 640 perusahaan-tahun. Hasil penelitian menunjukkan bahwa terdapat hubungan negatif yang signifikan antara agresivitas pajak dan hutang pada FEM pertama dan kedua. Hasil juga menunjukkan hubungan yang tidak signifikan antara proporsi Komisaris Independen dan hutang perusahaan. Adapun proporsi Komisaris Independen sebagai pemoderasi hubungan negatif antara agresivitas pajak dan hutang memiliki hasil yang beragam di ketiga FEM. Pada proksi pertama dan kedua terdapat moderasi memperlemah hubungan positif dan hubungan negatif secara berurutan, dan tidak ada hubungan yang signifikan pada proksi ketiga.

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The focus of this study is the correlation between corporate tax aggressiveness, proportion of independent commissioners, and corporate debt policy with 640 firm-year observations. The result of this research is there is a negative correlation between tax aggressiveness and debt policy for two of three fixed-effect models used in this hypotheses. For the proportion independent commissioners there is no significant correlation between it and debt policy. The proportion of independent commissioners as moderating variable has various results across three proxies used for tax aggressiveness. The first and second proxy result a weakening of positive and negative correlation from independent commissioner repeatedly, and the third one does not show significant result for the moderating variable."

"Tesis ini melakukan analisis terhadap beban pajak dengan mengukur corporate tax ratio dan Total Tax Contribution Ratio dari Wajib Pajak Badan antar provinsi. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data-data yang berasal internal Direktorat Jenderal Pajak, terutama data-data dalam Surat Pemberitahuan Pajak Tahunan dan penerimaan pajak riil dari Surat Setoran Pajak. Penelitian ini dimaksudkan untuk mengidentifikasi karakteristik beban pajak Wajib Pajak Badan berdasarkan besar kecilnya usaha untuk memperoleh pemungutan pajak yang adil.Dari hasil penelitian, sebagian besar provinsi memiliki beban pajak yang kurang ideal dan rendah. Provinsi Sumatera Utara, Lampung, Jambi, Jawa Tengah, Daerah Istimewa Yogyakarta, Jawa Timur, Kalimantan Tengah, Sulawesi Selatan, Sulawesi Utara dan Bali yang memiliki karakteristik beban pajak yang baik dan cukup tinggi.

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This thesis performed analysis for tax burden with measuring corporate tax ratio and total tax contribution ratio of interregional corporate tax payer. This quantitative research using data from data base of Directorate General of Taxation, especially annual tax return and tax payment data. This research designed to identify the characteristics of corporate tax burden according to the size of the corporate tax payer to obtain fair tax collection.

This research conclude that only province of North Sumatera, Lampung, Jambi, Central Java, DIY, East Java, Central Kalimantan, South Sulawesi, North Sulawesi and Bali which are having tax burden agree with size hypothesis."

"Tesis ini membahas analisis penghitungan potensi Pajak Penghasilan Pasal 25 Badan dari tahun 2005-2009 dengan menggunakan pendekatan Tabel Input Output Indonesia 2005. Penelitian ini adalah penelitian deskriptif kuantitatif.Hasil penelitian ini menyimpulkan bahwa baik secara total maupun secara sektor (9 (Sembilan) sektor IO) menunjukkan bahwa coverage tax ratio-nya masih dibawah 100 persen. Hal ini menunjukkan kinerja Direktorat Jenderal Pajak (DJP) masih bisa ditingkatkan. Penelitian ini menyarankan bahwa untuk upaya intensifikasi maupun ekstensifikasi potensi pajak, DJP sebaiknya menggunakan data BPS baik Statistik BPS maupun hasil Sensus Ekonomi 2006 untuk meng-up date master file data Wajib Pajak.

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The focus of this study is corporate income tax (CIT) under article 25. The purpose is estimating corporate income tax under article 25 period 2005-2009 using Indonesian Input Output Table year 2005. This research is quantitative descriptive.The study show that tax authority performance should be increasing because the CIT coverage ratio by totally or by 9 sector IO is still under 100 percent. The researcher suggests that to more effective tax effort by using any kind of data from BPS like industrial statistic and the 2006 economic census results to improve tax payers master file."

"Skripsi ini menguji hubungan tax avoidance dan cost of debt pada perusahaan manufaktur di Indonesia tahun 2008-2010, dan juga menganalisis pengaruh kepemilikan institusional terhadap hubungan tax avoidance dan cost of debt. Penelitian ini menggunakan book tax gap untuk mengukur tax avoidance dan menggunakan model yang digunakan oleh Lim (2010) untuk mengukut cost of debt.Hasil dari penelitian ini adalah terdapat adanya hubungan subtitusi antara tax avoidance dan cost of debt pada perusahaan-perusahaan manufaktur tahun 2008-2010. Dan kepemilikan institusional tidak memperkuat hubungan antara tax avoidance dan cost of debt.

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This thesis examines the Relation Analysis of tax avoidance and cost of debt on manufacturing company in Indonesia in 2008-2010, and also analysis influence of institutional ownership on the relationship tax avoidance and cost of debt. In this study using book tax gap to measure tax avoidance dan using the models used by Lim (2010) to meansure cost of debt.

The result are there is a substitution relationship between tax avoidance dan cost of debt on manufacturing company in Indonesia in 2008-2010. And institusional ownership not strengthen the relation ship between tax avoidance dan cost of debt."

"Penelitian ini bertujuan untuk menguji pengaruh corporate governance, tax aggressiveness, dan perubahan dalam ketentuan tarif pajak terhadap value relevance dari pajak tangguhan. Penelitian ini mengacu pada penelitian Chludek (2011). Corporate governance diukur dengan efektivitas dewan komisaris dan komite audit. Tax aggressiveness diukur dengan cash effective tax rate. Perubahan dalam ketentuan tarif pajak diukur dengan variabel dummy. Pengujian hipotesis ini menggunakan teknik regresi panel, dengan sampel 36 perusahaan yang terdaftar di Bursa Efek Indonesia selama tahun 2005-2012. Hasil penelitian ini menunjukkan bahwa informasi pajak tangguhan memiliki value relevance. Corporate governance tidak memiliki hubungan terhadap value relevance dari aset pajak tangguhan dan tidak dapat meningkatkan value relevance dari liabilitas pajak tangguhan. Tax aggressiveness tidak memiliki hubungan terhadap value relevance dari aset pajak tangguhan dan tidak menurunkan value relevance dari liabilitas pajak tangguhan. Perubahan dalam ketentuan tarif pajak meningkatkan value relevance aset pajak tangguhan dan menurunkan value relevance liabilitas pajak tangguhan.

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The objective of this research is to examine the effect of corporate governance, tax aggressiveness, and changes in tax rate to value relevance of deferred tax. This research refers to previous research conducted by Chludek (2011). Corporate governance is measured by effectiveness of board of commissioners and audit committees. Tax aggressiveness is measured by cash effective tax rate. Changes in tax rate is measured by dummy variable. Testing hypothesis are conducted using panel regression technique, with 36 sample companies listed in Indonesia Stock Exchange during 2005-2012.

The result of this research shows that information of deferred tax have value relevance. Corporate governance does not have a relationship with value relevance of deferred tax asset and does not increase value relevance of deferred tax liability. Tax aggressiveness does not have a relationship with value relevance of deferred tax asset and does not decrease value relevance of deferred tax liability. Changes in tax rate increase value relevance of deferred tax asset dan decrease deferred tax liability."

"[Penelitian ini meneliti pengaruh risk management system, reputasi auditor eksternal dan independensi auditor eksternal terhadap agresivitas pajak. Hasil regresi dari data panel tidak seimbang (unbalanced panel) yang terdiri atas 271 perusahaan-tahun data set dari 107 perusahaan yang terdaftar di Bursa Efek Indonesia selama periode tahun 2011-2013 menunjukkan bahwa perusahaan yang diaudit oleh auditor big-4 dan diaudit oleh KAP yang memiliki tingkat independensi yang tinggi maka akan cenderung untuk tidak melakukan tindakan pajak agresif. Namun penelitian ini belum dapat melihat adanya pengaruh risk management system terhadap agresivitas pajak perusahaan di Indonesia. Hal ini diakibatkan belum tersedianya data yang cukup terkait dengan sistem manajemen risiko dan implementasinya, This paper examines the impact of risk management system, auditor external reputation and auditor external independence on corporate tax agressiveness. Based on a 271 firm-year data set of 107 publicly-listed Indonesian firms over the 2011-2013 periode, the unbalanced panel regression results show that if a firm engages a big-4 auditor, and the higher the level of its external auditor’s independence that is shown by lower audit tenure, it is less likely to be tax agressive. Our results also show that there is no correlation between risk management system and corporate tax agressiveness. Unavaibility of information and data regarding the implementation and effectiveness of risk management system in Indonesia can be the caused of this unseen relationship]"

"[ABSTRAKPerilaku ketidakpatuhan wajib pajak sudah menjadi permasalahan utamabertahun-tahun di berbagai negara berkembang termasuk Indonesia. Permasalahanini menimbulkan dampak yang besar untuk pembangunan di Indonesia, terutamakarena pajak menjadi bagian terbesar dalam penerimaan negara. Penelitian inidilakukan dengan melihat permasalahan ketidakpatuhan tersebut sebagai latarbelakang penelitian serta mencari tahu faktor-faktor yang menentukan kepatuhanwajib pajak badan dalam memenuhi kewajiban perpajakan.Kemudian, factor-faktor tersebut akan dibagi menjadi dua aspek; aspekkarakter perusahaan dan aspek perilaku perusahaan. Selanjutnya, data berasal dariKantor Pelayanan Pajak Pratama Jakarta Duren Sawit sebagai data sekunder dandata survey yang didasarkan pada persepsi wajib pajak badan sebagai data primer.Perbedaan data penelitian akan di bawa ke dalam dua analisa utama, yaitu regresilogistic dan regresi berganda.Hasil penelitian menunjukkan bahwa pelaporan pajak tahun sebelumnya danpersepsi korupsi mempengaruhi kepatuhan wajib pajak secara signifikan,sementara faktor-faktor lainnya tidak mempunyai pengaruh secara keseluruhan.Hal ini secara menyeluruh menyimpulkan bahwa semua factor-faktor kepatuhanadalah satu kesatuan yang harus dijadikan bahan pertimbangan untuk mengurangiperilaku ketidakpatuhan dari wajib pajak, dimana persepsi korupsi adalah faktorutama yang seharusnya menjadi kebijakan penting bagi pemerintah.

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ABSTRACTFor years, the noncompliance behaviour of taxpayers has been the mainproblem in many developing countries like Indonesia. It makes a significant effectto the country?s development, since tax takes the biggest part of the government?srevenue. This study is conducted by seeing this phenomenon as a background, andit is aimed at determining the factors that are likely to have correlation with thecompliance. It focuses on the corporate taxpayers behaviour, which is dividedbased on two aspects; the business characteristics aspect and tax attitudinal aspect.The data sources derive from the Duren Sawit STO, and survey data are based onthe taxpayer perception using six-point Likert Scale. Then, it will apply twodifferent analyses; first, the logistic regression and second, the multipleregressions.It is shown that the previous tax income return from the taxpayers and thecorruption perception influence the compliance significantly, while the otherfactors are mostly ignored. Overall, it implies that all factors must be broughttogether as a consideration to reduce noncompliance behavior with fightingcorruption as the key element that should be a main policy by the government;For years, the noncompliance behaviour of taxpayers has been the mainproblem in many developing countries like Indonesia. It makes a significant effectto the country?s development, since tax takes the biggest part of the government?srevenue. This study is conducted by seeing this phenomenon as a background, andit is aimed at determining the factors that are likely to have correlation with thecompliance. It focuses on the corporate taxpayers behaviour, which is dividedbased on two aspects; the business characteristics aspect and tax attitudinal aspect.The data sources derive from the Duren Sawit STO, and survey data are based onthe taxpayer perception using six-point Likert Scale. Then, it will apply twodifferent analyses; first, the logistic regression and second, the multipleregressions.It is shown that the previous tax income return from the taxpayers and thecorruption perception influence the compliance significantly, while the otherfactors are mostly ignored. Overall, it implies that all factors must be broughttogether as a consideration to reduce noncompliance behavior with fightingcorruption as the key element that should be a main policy by the government;For years, the noncompliance behaviour of taxpayers has been the mainproblem in many developing countries like Indonesia. It makes a significant effectto the country?s development, since tax takes the biggest part of the government?srevenue. This study is conducted by seeing this phenomenon as a background, andit is aimed at determining the factors that are likely to have correlation with thecompliance. It focuses on the corporate taxpayers behaviour, which is dividedbased on two aspects; the business characteristics aspect and tax attitudinal aspect.The data sources derive from the Duren Sawit STO, and survey data are based onthe taxpayer perception using six-point Likert Scale. Then, it will apply twodifferent analyses; first, the logistic regression and second, the multipleregressions.It is shown that the previous tax income return from the taxpayers and thecorruption perception influence the compliance significantly, while the otherfactors are mostly ignored. Overall, it implies that all factors must be broughttogether as a consideration to reduce noncompliance behavior with fightingcorruption as the key element that should be a main policy by the government.;For years, the noncompliance behaviour of taxpayers has been the mainproblem in many developing countries like Indonesia. It makes a significant effectto the country?s development, since tax takes the biggest part of the government?srevenue. This study is conducted by seeing this phenomenon as a background, andit is aimed at determining the factors that are likely to have correlation with thecompliance. It focuses on the corporate taxpayers behaviour, which is dividedbased on two aspects; the business characteristics aspect and tax attitudinal aspect.The data sources derive from the Duren Sawit STO, and survey data are based onthe taxpayer perception using six-point Likert Scale. Then, it will apply twodifferent analyses; first, the logistic regression and second, the multipleregressions.It is shown that the previous tax income return from the taxpayers and thecorruption perception influence the compliance significantly, while the otherfactors are mostly ignored. Overall, it implies that all factors must be broughttogether as a consideration to reduce noncompliance behavior with fightingcorruption as the key element that should be a main policy by the government, For years, the noncompliance behaviour of taxpayers has been the mainproblem in many developing countries like Indonesia. It makes a significant effectto the country?s development, since tax takes the biggest part of the government?srevenue. This study is conducted by seeing this phenomenon as a background, andit is aimed at determining the factors that are likely to have correlation with thecompliance. It focuses on the corporate taxpayers behaviour, which is dividedbased on two aspects; the business characteristics aspect and tax attitudinal aspect.The data sources derive from the Duren Sawit STO, and survey data are based onthe taxpayer perception using six-point Likert Scale. Then, it will apply twodifferent analyses; first, the logistic regression and second, the multipleregressions.It is shown that the previous tax income return from the taxpayers and thecorruption perception influence the compliance significantly, while the otherfactors are mostly ignored. Overall, it implies that all factors must be broughttogether as a consideration to reduce noncompliance behavior with fightingcorruption as the key element that should be a main policy by the government]"

"Penelitian ini bertujuan untuk menguji pengaruh strategi diversifikasi terhadap aktivitas agresivitas pajak di perusahaan dengan efektivitas dewan komisaris sebagai variabel pemoderasi. Jenis penelitian ini merupakan penelitian kuntitatif, dan menggunakan metode data panel dengan model fixed effect. Sampel yang dipakai dalam penelitian ini adalah perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia BEI dari tahun 2014-2016, dengan total observasi yang digunakan adalah sebanyak 246 perusahaan. Diversifikasi dibedakan menjadi dua yaitu diversifikasi internasional dan diversifikasi industri. Pengukuran agresivitas pajak dilakukan dengan Current ETR dan Cash ETR. Hasil penelitian menunjukkan bahwa diversifikasi internasional berpengaruh positif terhadap agresivitas pajak yang diukur dengan Current ETR. Sementara itu, diversifikasi industri terbukti memiliki pengaruh negatif terhadap aktivitas agresivitas pajak perusahaan, yang diukur dengan Cash ETR. Pengujian lebih lanjut memberikan bukti bahwa efektivitas dewan komisaris tidak dapat memperlemah pengaruh antara strategi diversifikasi terhadap agresivitas pajak.

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The purpose of this research is to examine the effect of diversification strategy on corporate tax aggressiveness activities with board of commissioners rsquo effectiveness as a moderating variable. This research is a quantitative research, with using panel data and fixed effect model. The sample used in this research are non financial companies listed on the Indonesia Stock Exchange BEI from 2014 2016, with a total 246 observationfirms. Diversification is divided into two parts, international diversification and industrial diversification. Tax aggressiveness is measured by Current ETR and Cash ETR. The results show that international diversification have a positive effect on tax aggressiveness which measured by Current ETR. Meanwhile, industrial diversification have a negative effect on corporate tax aggressiveness, as measured by Cash ETR. Further tests provide evidence that the effectiveness of the board of commissioners can not undermine the influence between diversification strategies on tax aggressiveness."

"Penelitian ini bertujuan mengetahui eksistensi persistensi penghindaran pajak, determinan persistensi penghindaran pajak, pengaruh persistensi penghindaran pajak terhadap persistensi laba, pengaruh persistensi penghindaran pajak terhadap kualitas akrual, dan peran moderasi tata kelola pada mengaruh persistensi pajak terhadap persistensi laba dan kualitas akrual. Studi dilakukan menggunakan sampel perusahaan yang terdaftar di bursa efek di lima negara di Asia Tenggara, dari tahun 2000-2014. Penelitian ini mengajukan ukuran baru dalam penghindaran pajak yaitu ukuran persistensi penghindaran pajak jangka panjang. Hasil dari penelitian ini menunjukkan eksistensi persistensi penghindaran pajak sebesar 24,19% dari sampel yang dipilih. Hasil menunjukkan bahwa variabel di tingkat perusahaan yang berpengaruh terhadap persistensi penghindaran pajak adalah total aset, sementara leverage, capital intensity dan inventory intensity tidak berpengaruh berpengaruh terhadap persistensi penghindaran pajak. Sedangkan variabel di tingkat negara hanya kejelasan aturan perpajakan yang signifikan mempengaruhi persistensi penghindaran pajak. Persistensi penghindaran pajak berpengaruh negatif terhadap persistensi laba dan kualitas akrual. Hasil penelitian berhasil membuktikan bahwa tata kelola menurunkan pengaruh persistensi penghindaran pajak terhadap persistensi laba. Tetapi peran moderasi tata kelola tidak signifikan pada pengaruh persistensi penghindaran pajak terhadap kualitas akrual.

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This study aims to determine the existence of persistence of tax avoidance, determinants of persistence of tax avoidance, effect of persistence of tax avoidance on earnings persistence, effect of persistence of tax avoidance on accrual quality, and moderation role of corporate governance in the effect of persistence of tax persistence on earnings persistence and accrual quality. The study was conducted using a sample of companies listed on the stock exchanges in five countries in Southeast Asia, from 2000-2014. This study proposes a new measure of tax avoidance which is a measure of persistence of long-term tax avoidance. The results of this study show the existence of persistence of tax avoidance of 24.19% of the selected sample. The results show that the variable at the company level that affects the persistence of tax avoidance is total assets, while leverage, capital intensity and inventory intensity have no effect on the persistence of tax avoidance. Whereas variables at the country level are only clarity of tax rules that significantly affect the persistence of tax avoidance. The persistence of tax avoidance negatively affects earnings persistence and accrual quality. The results of the study proved that corporate governance reduces the effect of persistence of tax avoidance on earnings persistence. But the role of corporate governance moderation is not significant in influencing the persistence of tax avoidance on accrual quality."