ix Universitas Internasional Batam

DAFTAR ISI

Halaman

HALAMAN JUDUL ....................................................................................... i

LEMBAR PENGESAHAN SKRIPSI………………………………………... ii

LEMBAR PERNYATAAN ANTI-PLAGIAT DAN HAK PUBLIKASI…… iii

ABSTRACT…………………………….……………………………………… iv

ABSTRAK ....................................................................................................... v

KATA PENGANTAR .................................................................................... vi

UCAPAN TERIMA KASIH ........................................................................... vii

DAFTAR ISI .................................................................................................... ix

DAFTAR TABEL ............................................................................................ xii

DAFTAR GAMBAR ........................................................................................ xiii

DAFTAR LAMPIRAN ................................................................................... xiv

BAB I PENDAHULUAN.......................................................................... 1

1.1 Latar Belakang Penelitian ................................................... 1

1.2 Permasalahan Penelitian ....................................................... 4

1.3 Pertanyaan Penelitian ........................................................... 6

1.4 Tujuan dan Manfaat Penelitian ............................................ 7

1.4.1 Tujuan Penelitian ....................................................... 7

1.4.2 Manfaat Penelitian ..................................................... 7

1.5 Sistematika Pembahasan ...................................................... 8

BAB II KERANGKA TEORETIS DAN PERUMUSAN HIPOTESIS ... 10

2.1 Teori Agensi………………………………………………... 10

2.2 Penghindaran Pajak ............................................................... 11

2.3 Model Penelitian Terdahulu .................................................. 12

2.4 Pengaruh Kompensasi Manajemen terhadap Penghindaran

Pajak ...................................................................................... 13

2.5 Pengaruh Kepemilikan Keluarga terhadap Kompensasi

Manajemen dan Penghindaran Pajak .................................... 14

2.6 Pengaruh Variabel Kontrol terhadap Penghindaran Pajak .... 16

2.6.1 Pengaruh Ukuran Perusahaan terhadap Penghindaran

Pajak .......................................................................... 16

2.6.2 Pengaruh Leverage terhadap Penghidaran Pajak ...... 17

2.6.3 Pengaruh Return on Assets terhadap Penghindaran

Pajak .......................................................................... 18

2.6.4 Pengaruh Pertumbuhan Perusahaan terhadap

Penghindaran Pajak ................................................... 19

2.7 Model Penelitian dan Hipotesis ........................................... 20

BAB III METODE PENELITIAN ............................................................... 22

3.1 Rancangan Penelitian ........................................................... 22

3.2 Objek Penelitian ................................................................... 22

3.3 Definisi Operasional Variabel dan Pengukurannya .............. 23

3.3.1 Variabel Dependen ....................................................... 24

Amanta Anugrah Ilahi, Analisis Pengaruh Kompensasi Manajemen Terhadap Penghindaran Pajak Perusahaan (Efek Moderasi Kepemilikan Keluarga) , 2018 UIB Respository©2018

x Universitas Internasional Batam

3.3.2 Variabel Independen .................................................... 24

3.3.2.1 Kompenasai Manajemen ................................ 24

3.3.3 Variabel Moderasi ...................................................... 25

3.3.4 Variabel Kontrol........................................................... 26

3.3.4.1 Ukuran Perusahaan......................................... 26

3.3.4.2 Leverage ......................................................... 26

3.3.4.3 Return On Assets ............................................ 26

3.3.4.4 Pertumbuhan Perusahaan ............................... 27

3.4 Teknik Pengumpulan Data ................................................... 27

3.5 Metode Analisis Data ........................................................... 27

3.5.1 Uji Statistik Deskriptif ............................................... 28

3.5.2 Uji Outlier .................................................................... 28

3.5.3 Regresi Panel ................................................................ 29

3.5.4 Pemilihan Model Terbaik ............................................. 30

3.5.4.1 Uji Chow .......................................................... 30

3.5.4.2 Uji Hausman..................................................... 31

3.5.5 Uji Hipotesis................................................................. 31

3.5.5.1 Uji F ................................................................. 31

3.5.5.2 Uji t................................................................... 32

3.5.5.3 Goodness of Fit Model ..................................... 32

BAB IV ANALISIS DAN PEMBAHASAN ............................................... 33

4.1 Hasil Statistik Deskriptif ....................................................... 33

4.2 Hasil Uji Outlier .................................................................... 36

4.3 Hasil Uji Regresi Panel ......................................................... 37

4.3.1 Hasil Uji Chow ............................................................. 37

4.3.2 Hasil Uji Hausman ....................................................... 38

4.4 Hasil Uji Hipotesis ............................................................... 39

4.4.1 Hasil Uji F .................................................................... 39

4.4.2 Hasil Uji t ..................................................................... 39

4.4.2.1 Hasil Pengujian Hipotesis 1 ........................... 41

4.4.2.2 Hasil Pengujian Hipotesis 2 ........................... 42

4.4.3 Hasil Uji Goodness of Fit Model ................................. 42

BAB V KESIMPULAN, KETERBATASAN, DAN REKOMENDASI ... 44

5.1 Kesimpulan ........................................................................... 44

5.2 Keterbatasan Penelitian ........................................................ 44

5.3 Rekomendasi Penelitian ........................................................ 45

DAFTAR PUSTAKA ..................................................................................... 46

BIOGRAFI. ...................................................................................................... 60

LAMPIRAN-LAMPIRAN

Amanta Anugrah Ilahi, Analisis Pengaruh Kompensasi Manajemen Terhadap Penghindaran Pajak Perusahaan (Efek Moderasi Kepemilikan Keluarga) , 2018 UIB Respository©2018