Pengaruh Profitabilitas, Proporsi Komisaris Independen, dan Ukuran Perusahaan terhadap Manajemen Pajak: Analisis Moderasi Sustainability Reporting Emiten Sektor Barang Konsumsi Primer Bursa Efek Indonesia

Natalia, Natalia (2026) Pengaruh Profitabilitas, Proporsi Komisaris Independen, dan Ukuran Perusahaan terhadap Manajemen Pajak: Analisis Moderasi Sustainability Reporting Emiten Sektor Barang Konsumsi Primer Bursa Efek Indonesia. S1 thesis, Universitas Kristen Indonesia.

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Abstract

Manajemen pajak merupakan strategi yang dilakukan perusahaan untuk mengelola kewajiban perpajakan secara efektif dan efisien guna mendukung pencapaian tujuan perusahaan dengan tetap mematuhi peraturan perpajakan yang berlaku. Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, proporsi komisaris independen, dan ukuran perusahaan terhadap manajemen pajak dengan Sustainability Reporting sebagai variabel moderasi pada emiten sektor barang konsumsi primer yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan. Sampel penelitian ditentukan melalui metode purposive sampling sehingga diperoleh 30 perusahaan dengan total 120 observasi. Analisis data dilakukan menggunakan regresi data panel dengan Fixed Effect Model (FEM) dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif dan signifikan terhadap manajemen pajak. Sebaliknya, proporsi komisaris independen dan ukuran perusahaan tidak berpengaruh signifikan terhadap manajemen pajak. Sustainability Reporting terbukti memperlemah pengaruh profitabilitas terhadap manajemen pajak, namun tidak mampu memoderasi pengaruh proporsi komisaris independen terhadap manajemen pajak. Selain itu, Sustainability Reporting terbukti memoderasi pengaruh ukuran perusahaan terhadap manajemen pajak dengan arah memperkuat hubungan tersebut, sehingga hasil penelitian tidak mendukung hipotesis yang memprediksi arah moderasi yang memperlemah. Secara simultan, profitabilitas, proporsi komisaris independen, dan ukuran perusahaan berpengaruh signifikan terhadap manajemen pajak. Penelitian ini memberikan kontribusi empiris dalam memperkaya literatur mengenai faktorfaktor yang memengaruhi manajemen pajak serta peran Sustainability Reporting dalam hubungan antara karakteristik perusahaan dan manajemen pajak. Kata Kunci: Manajemen Pajak, Profitabilitas, Proporsi Komisaris Independen, Sustainability Reporting, Ukuran Perusahaan / Tax management is a strategy undertaken by companies to manage tax obligations effectively and efficiently in order to support the achievement of corporate objectives while complying with applicable tax regulations. This study aims to examine the effect of profitability, the proportion of independent commissioners, and firm size on tax management, with Sustainability Reporting serving as a moderating variable in primary consumer goods companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample was selected using a purposive sampling method, resulting in 30 companies with a total of 120 observations. Data were analyzed using panel data regression with the Fixed Effect Model (FEM) and Moderated Regression Analysis (MRA). The results indicate that profitability has a positive and significant effect on tax management. In contrast, the proportion of independent commissioners and firm size do not have a significant effect on tax management. Sustainability Reporting is found to weaken the effect of profitability on tax management but is unable to moderate the effect of the proportion of independent commissioners on tax management. Furthermore, Sustainability Reporting is proven to moderate the relationship between firm size and tax management by strengthening the relationship. However, this finding does not support the proposed hypothesis, which predicted that Sustainability Reporting would weaken the effect of firm size on tax management. Simultaneously, profitability, the proportion of independent commissioners, and firm size significantly affect tax management. This study provides empirical evidence that enriches the literature on the determinants of tax management and the role of Sustainability Reporting in the relationship between corporate characteristics and tax management. Keywords: Company Size, Independent Board of Commissioners Proportion, Profitability, Sustainability Reporting, Tax Management

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