Penurunan Tarif PPh Badan Sebagai Ketidakpastian Eksternal dan Tax Avoidance

Mutya Raya; Milla Sepliana Setyowati

doi:10.33395/owner.v7i2.1316

Authors

Mutya Raya Department of Administrative Science, University of Indonesia https://orcid.org/0000-0001-5057-7367
Milla Sepliana Setyowati Department of Administrative Science, University of Indonesia

DOI:

10.33395/owner.v7i2.1316

Keywords:

tax avoidance, ketidakpastian manfaat pajak, ketidakpastian eksternal, penurunan tarif, perubahan kebijakan

Abstract

Penelitian ini bertujuan untuk menginvestigasi pengaruh perubahan kebijakan penurunan tarif PPh Badan sebagai ketidakpastian eksternal perusahaan terhadap penghindaran pajak yang atas perubahannya membuat perusahaan cenderung terlibat dalam praktik penghindaran pajak untuk lebih memastikan manfaat pajak di masa depan serta untuk meningkatkan nilai perusahaan. Menjadikan teori agensi sebagai dasar dalam menganalisis, penelitian ini menggunakan pendekatan kuantitatif dan mengolah data menggunakan metode regresi linear dengan sampel perusahaan industri consumer non-cyclical periode 2018-2020. Hasil olahan data menunjukkan bahwa ketidakpastian eksternal berpengaruh positif terhadap penghindaran pajak. Perubahan kebijakan perpajakan membuat sistem pajak menjadi tidak pasti bagi perusahaan sehingga menimbulkan sikap oportunis manajer untuk terlibat dalam penghindaran pajak. Tarif pajak yang berfluktutif akan berpengaruh pada manfaat pajak dan beban pajak perusahaan di masa depan sehingga perusahaan cenderung melakukan perencanaan pajak secara agresif yang apabila dilakukan secara intens akan lebih cenderung pada tindak penghindaran pajak. Penelitian ini berimplikasi pada pertimbangan pemerintah dalam melakukan penyesuaian atau perubahan kebijakan yang akan membuat celah penghindaran pajak akan semakin besar bagi pelaku bisnis. Oleh karena itu dibutuhkan peraturan penunjang untuk mencegah terjadinya peningkatan penghindaran pajak sebagai perilaku oportunistik dari pelaku usaha. Selain itu, penelitian ini juga berkontribusi secara teoritis dan memperkaya literatur mengenai hubungan antara ketidakpastian ekstenal, ketidakpastian manfaat pajak, teori agensi, nilai perusahaan, dan penghindaran pajak. Kebaruan yang ditawarkan dalam penelitian ini adalah analisis pengaruh perubahan kebijakan penurunan tarif PPh Badan yang terjadi di Indonesia akibat pandemic covid-19 sebagai ketidakpastian eksternal perusahaan terhadap perilaku penghindaran pajak.

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