PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS DAN LIKUIDITAS TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2012-2016)

FANANTA, FELGI KIKO (2018) PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS DAN LIKUIDITAS TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2012-2016). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this study aim to examine the effect of corporate governance, profitability, and liquidity on tax avoidance. Corporate governance is proxide by audit committee, independent commissioner and audit quality. Tax avoidance is measured by size of the effective tax rates (ETR). This research is quantitative research. The population are the mining companies which are listed in Indonesia Stock Exchange (IDX) in the period of 2012- 2016. Meanwhile the sampel is have been selected by using purposive random sampling method, obtained 14 samples of mining companies. The result of this research shows that: audit committe and independent commissioner were not have effect on tax avoidance. Meanwhile, audit quality, profitability and liquidity were have effect on tax avoidance. Keyword: tax avoidance, corporate governance, audit committe, independent commisioner, audit quality, profitability, liquidity, mining companies. Tujuan dari penelitian ini adalah untuk menguji pengaruh corporate governance, profitabilitas, dan likuiditas terhadap penghindaran pajak. Corporate governance diproksikan dengan komite audit, proporsi dewan komisaris independen dan kualitas audit. Penghidaran pajak diukur dengan ukuran effective tax rates (ETR). Jenis penelitian ini adalah kuantitatif. Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia dalam periode 2012-2016. Sedangkan pemilihan sampel menggunakan metode purposive random sampling. Didapatkan 14 sampel perusahaan pertambangan. Hasil dalam penelitian ini menunjukan bahwa komite audit dan proporsi dewan komisaris independen tidak memiliki pengaruh yang terhadap penghindaran pajak. Sedangkan kualitas audit, profitabilitas dan likuiditas memiliki pengaruh yang terhadap penghindaran pajak. Kata kunci: penghindaran pajak, corporate governance, komite audit, proporsi dewan komisaris, kualitas audit, profitabilitas, likuiditas, perusahaan pertambangan.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 257
NIM/NIDN Creators: 43216110293
Uncontrolled Keywords: penghindaran pajak, corporate governance, komite audit, proporsi dewan komisaris, kualitas audit, profitabilitas, likuiditas, perusahaan pertambangan.
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 16 May 2018 02:38
Last Modified: 08 Dec 2021 04:02
URI: http://repository.mercubuana.ac.id/id/eprint/42671

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