PENGARUH KEBUTUHAN KOORDINASI, KETIDAKPASTIAN DAN RISIKO PAJAK TERHADAP TAX AVOIDANCE

Abstract

This study examines the effect of coordination requirements, uncertainty and risk a
tax on tax avoidance. The study uses data from the Indonesia Stock Exchange
(IDX). The study population is the companies listed on the Stock Exchange from
2008 to 2012 Based on the population obtained 31 companies that meet the criteria
specified, so that the data obtained poled 155. These results prove the higher
coordination requirements (the more complex organization of the company) the tax
avoidance that is made by the company will be more aggressive. This is due to the
recognition of the fiscal costs associated with the sale of any growing business
segments minimize the amount of tax payments are borne by the company.
Increasingly companies are in uncertainty, then the tax avoidance by the company
increasingly aggressive. This is due to the company utilizing the maximum tax
planning at the time of restructuring the company to use the book value, thus
minimizing income to tax. The higher the tax risks to be faced perusahaanmaka tax
avoidance by the company increasingly ineffective. This is due to any operational
activities and decisions that managers consider the element of uncertainty and risk.
Activities and the operational decisions will contribute to realizing the overall risk of
acquired companies, including tax risk.

Keywords: Tax avoidance, tax planning, coordination, uncertainty, risk tax