MELY, MELY (2018) PENGARUH GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN KONSERVATISME AKUNTANSI TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
For the state, the tax is one source of state revenues, on the contrary for tax companies is a burden that reduces earnings. Company as much as possible minimize the tax burden. Tax evasion is an attempt made by a Taxpayer to reduce tax payable but does not violate any taxation laws or Government Regulations. This study examines whether the proporation of members of the independent board of commissioner, audit committee that has competencies in finance and accounting, firm size and accouting conservatism on tax avoidance. By using purposive sampling, this study obtained the results of the proportion of board members, audit committees that have competencies in finance and accounting, firm size has a positive impact to tax avoidance, while conservatism acoounting has a negatife impact to tax avoidance. Keywords: tax avoidance, independent board of commissioner, audit committee, firm size, accounting conservatism Bagi negara pajak merupakan salah satu sumber penerimaan negara, sebaliknya bagi perusahaan pajak merupakan beban yang mengurangi laba. Perusahaan sebisa mungkin meminimalisasi beban pajak ini. Tax avoidance merupakan suatu usaha yang dilakukan Wajib Pajak untuk mengurangi pajak terutang namun tidak melanggar undang-undang perpajakan atau Peraturan Pemerintah. Penelitian ini bertujuan untuk menguji apakah proporsi anggota dewan komisaris, komite audit yang memiiki kompetensi dibidang keuangan dan akuntansi, ukuran perusahaan dan konservatisme akuntansi terhadap tax avoidance. Dengan menggunakan purposive sampling, penelitian ini memperoleh hasil proporsi anggota dewan komisaris, komite audit yang memiiki kompetensi dibidang keuangan dan akuntansi dan ukuran perusahaan berpengaruh positif terhadap tax avoidance sedangkan konservatisme akuntansi berpengaruh negatif terhadap tax avoidance. Kata kunci: tax avoidance, dewan komisaris independen, komite audit, ukuran perusahaan, konservatisme akuntansi
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