HUBUNGAN PENGENDALIAN INTERNAL DAN PENGHINDARAN PAJAK DENGAN MODERASI KEPEMILIKAN KELUARGA DAN KETIDAKPASTIAN LINGKUNGAN

Abstract

Tax avoidance is one of the methods used by taxpayers to prevent tax payments legally by reducing the amount of tax so as not to violate tax regulations. This research was to determine the effect of internal control on tax avoidance. This study also investigates whether family ownership moderate the relationship of internal control to tax avoidance and whether environmental uncertainty moderate the relationship of internal control to tax avoidance. This study uses a sample of non-financial companies. Total of 176 companies listed on the Indonesia Stock Exchange in 2017-2021 have met the research criteria and were used as research objects. The data analysis technique used panel regression. The results of the study prove that internal control has a significant negative effect on tax avoidance. Family ownership does not affect the relationship between internal control and tax avoidance when using the CETR measurement. The family does not strengthen the implementation of internal control to prevent material errors in reporting the company's financial statements. However, the results show that family ownership affects the relationship between internal control and tax avoidance when using the ETR measurement. Environmental uncertainty does not affect the relationship between internal control and tax avoidance. The external environment as measured by environmental uncertainty does not make any difference in the application of internal control. Recommendation for further research is that further researchers can add measurements other than CETR and ETR to measure tax avoidance variables, such as adding BTD (Book Tax Differences) measurements. Further researchers can add data samples other than the Indonesia Stock Exchange and increase the observation period so as to obtain better results.