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DAFTAR ISI

HALAMAN JUDUL…………………………………………......................... ii

HALAMAN PENGESAHAN........................................................................... iii

PERNYATAAN ORISINALITAS SKRIPSI………………………………. iv

KATA PENGANTAR……………………………………………………….. v

ABSTRAK………………………………………….......................................... vi

ABSTRACT…………………………………………......................................... vii

DAFTAR ISI..................................................................................................... viii

DAFTAR TABEL…………………………………………............................. x

DAFTAR GAMBAR…………………………………………......................... xi

DAFTAR LAMPIRAN…………………………………………..................... xii

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

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

1.2 Kesenjangan Penelitian................................................................................. 5

1.3 Tujuan........................................................................................................... 7

1.4 Ringkasan Metode Penelitian........................................................................ 8

1.5 Ringkasan Hasil Penelitian........................................................................... 8

1.6 Sistematika.................................................................................................... 9

BAB 2 TINJAUAN PUSTAKA........................................................................ 11

2.1 Landasan Teori........................................................................................... . 11

2.1.1 Teori Keagenan................................................................................ 11

2.1.2 Teori Akuntansi Positif.................................................................... 12

2.1.3 Pajak................................................................................................. 14

2.1.4 Penghindaran Pajak.......................................................................... 14

2.1.5 Ukuran Perusahaan........................................................................... 16

2.1.6 Financial Distress............................................................................ 17

2.1.7 Umur Perusahaan............................................................................. 18

2.2 Hipotesis…………………………………………………………………... 21

BAB 3 METODE PENELITIAN..................................................................... 23

3.1 Pendekatan Penelitian.................................................................................. 23

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3.2 Model Empiris.............................................................................................. 23

3.3 Definisi Operasional Variabel...................................................................... 25

3.3.1 Ukuran Perusahaan.......................................................................... 25

3.3.2 Financial Distress............................................................................ 25

3.3.3 Umur Perusahaan…………………………………………………. 27

3.3.4 Penghindaran Pajak.......................................................................... 27

3.4 Jenis dan Sumber Data................................................................................. 28

3.5 Teknik Analisis............................................................................................ 29

3.5.1 Statistik Deskriptif........................................................................... 29

3.5.2 Evaluasi Model................................................................................. 30

3.5.3 Evaluasi Struktural……………………………………………....... 31

3.5.4 Uji Hipotesis..................................................................................... 31

3.5.5 Partial Least Square (PLS) ............................................................. 31

BAB 4 HASIL DAN PEMBAHASAN………………………………............ 33

4.1 Gambaran Umum Penelitian....................................................................... 33

4.2 Deskriptif Statistik Variabel........................................................................ 34

4.3 Hasil Estimasi dan Pembuktian Hipotesis.................................................... 39

4.3.1 Evaluasi Model Pengukuran (Outer Model)………………............ 39

4.3.2 Evaluasi Struktural (Inner Model) ................................................... 41

4.3.3 Hasil Uji Hipotesis……………………………………………….. . 42

4.3.4 Pembuktian Hipotesis…………………………………………...... 43

4.4 Interpretasi Hasil dan Pembahasan.............................................................. 44

4.4.1 Pengaruh Ukuran Perusahaan terhadap Penghindaran Pajak……... 44

4.4.2 Pengaruh Financial Distress terhadap Penghindaran Pajak……… 44

4.4.3 Pengaruh Umur Perusahaan terhadap Penghindaran Pajak……..... 45

BAB 5 SIMPULAN DAN SARAN………………………………………….. 47

5.1 Simpulan...................................................................................................... 47

5.2 Saran............................................................................................................ 47

DAFTAR PUSTAKA

LAMPIRAN

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x

DAFTAR TABEL

Tabel 4.1 Sampel Penelitian……………………………………………….... 34

Tabel 4.2 Statistik Deskriptif………………………………………………... 35

Tabel 4.3 Outer Model Awal………………………………………………… 40

Tabel 4.4 Outer Model Exclude GROWTH amd CATA…………………….. 40

Tabel 4.5 Model Fit and Quality Indices……………………………………. 41

Tabel 4.6 Hasil Output Latent Variable Coeffecients……………………….. 42

Tabel 4.7 Path Coeffecients and P-values……………………………………. 43

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DAFTAR GAMBAR

Gambar 3.1 Kerangka Konseptual……………………………………............. 24

Gambar 4.1 Hasil Pengujian Direct Effect………………………………….... 42

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DAFTAR LAMPIRAN

Lampiran 1 Penelitian Terdahulu

Lampiran 2 Daftar Perusahaan

Lampiran 3 Tabulasi Data

Lampiran 4 Hasil Olah Data

Lampiran 5 Uji Similarities

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SKRIPSI PENGARUH UKURAN PERUSAHAAN ... SAPUTRI DESTI A. P