Faktor-Faktor yang Mempengaruhi Tax Hindrance pada Perusahaan yang Terdaftar di Bursa Efek Indonesia dengan Institutional Ownership sebagai Variabel Pemoderasi

Abstract

The objective of the research was to find out some factors which influenced the implementation of tax hindrance in plantation companies listed in the Indonesia Stock Exchange with institutional ownership as moderating variable, to analyze financial statement which had been audited by independent auditors within six years (2010-2015). The research used comparative method. The samples were 60 plantation companies which financial statement had been audited and published in BEI website, taken by using census method. The data were analyzed descriptively by using classic assumption test, multiple linear regression analysis, hypothetical test, and residual test. The result of the research showed that discretionary accrual and auditor tax expertise had negative but significant influence on tax hindrance, while effective tax rate, firm value, accounting conservatism principle, fiscal loss compensation, and thin capitalization had positive and significant influence on tax hindrance. Institutional ownership was able to moderate the correlation of discretionary accrual, effective tax rate, auditor tax expertise, firm value, accounting conservatism principle, fiscal loss compensation, and thin capitalization with tax hindrance which was indicated that R-value, Adjusted R-value, F-value, and fcom value always increased after moderating variable had been added