Amelia, Riska (2024) Pengaruh Transformasi Digital Dan Insentif Manajer Terhadap Penghindaran Pajak Dengan Kualitas Pengendalian Internal Sebagai Variabel Mediasi Pada Sektor Keuangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022. S1 thesis, UNTIRTA.
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Abstract
This study examines the impact of digital transformation and manager incentives on tax avoidance, with internal control quality as a mediating variable. Conducted in the financial sector listed on the Indonesian Stock Exchange from 2018-2022. The research uses a purposive sampling method, resulting in 205 samples from 41 companies. This type of research is quantitative research. The research data is secondary and is taken through the website www.idx.co.id or the website of each company. Based on data analysis, the results show that digital transformation has no effect on tax avoidance, manager incentives has a positive effect on tax avoidance, and internal control quality has a negative effect on tax avoidance. Based on the results of the Sobel test, the results show that internal control quality can act as a mediator in the relationship between digital transformation, and manager incentives on tax avoidance. Increasing digital transformation cannot directly reduce tax avoidance practices, but increasing digital transformation can improve the quality of internal control of companies which ultimately reduces tax avoidance practices. Meanwhile, increasing manager incentives can increase tax avoidance directly or through a decrease in the quality of the company's internal control.
| Item Type: | Thesis (S1) | ||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh transformasi digital dan insentif manajer terhadap penghindaran pajak dengan menambahkan kualitas pengendalian internal sebagai variabel mediasi. Penelitian dilakukan pada sektor keuangan yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Sampel penelitian diambil dengan metode Purposive Sampling, yang memberikan kriteria-kriteria sesuai kebutuhan penelitian. Sebanyak 205 sampel dari 41 perusahaan digunakan dalam penelitian ini. Jenis penelitian ini adalah penelitian kuantitatif. Data penelitian bersifat sekunder yang diambil melalui website www.idx.co.id ataupun website masing-masing perusahaan. Data penelitian diolah menggunakan software STATA Versi 17. Berdasarkan analisis data, hasil penelitian menunjukkan transformasi digital tidak berpengaruh terhadap penghindaran pajak, insentif manajer berpengaruh positif terhadap penghindaran pajak, dan kualitas pengendalian internal berpengaruh negatif terhadap penghindaran pajak. Berdasarkan hasil uji sobel, hasil penelitian menunjukkan bahwa kualitas pengendalian internal mampu berperan sebagai mediasi dalam hubungan transformasi digital dan insentif manajer terhadap penghindaran pajak. Peningkatan transformasi digital tidak dapat menurunkan praktik penghindaran pajak secara langsung, namun peningkatan transformasi digital dapat meningkatkan kualitas pengendalian internal perusahaan yang pada akhirnya menurunkan praktik penghindaran pajak. Sementara peningkatan insentif manajer dapat meningkatkan penghindaran pajak secara langsung ataupun melalui penurunan kualitas pengendalian internal perusahaan. | ||||||
| Uncontrolled Keywords: | Penghindaran Pajak, Transformasi Digital, Insentif Manajer, Pengendalian Internal | ||||||
| Subjects: | T Technology > TX Home economics | ||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi | ||||||
| Depositing User: | Riska Amelia | ||||||
| Date Deposited: | 24 Jul 2024 14:16 | ||||||
| Last Modified: | 24 Jul 2024 14:16 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/39407 |
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