viii
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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xii
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