PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS DAN BIAYA HUTANG TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Pada Bursa Efek Indonesia Periode 2015-2017)

APRILIANI, RACHMATANTI (2018) PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS DAN BIAYA HUTANG TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Pada Bursa Efek Indonesia Periode 2015-2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research is to find out about the influence of corporate governance, profitability and cost of debt totax avoidance. The dependent variable which is tax avoidance is adjusted to the tax avoidance prediction model by cash effective tax rate (CETR). Independent variable which is corporate governance which includes independent commissioner and managerial ownership, profitability and cost of debt. The sample used in this study is the manufacturing consumer goods industry sector of the Indonesia Stock Exchange 2015-2017 with a total of 51 sample companies. This type of research is quantitative by using SPSS 20 software. Data collection using purposive sampling method. This study uses multiple linear regression analysis. The results of this research shows that with t test, independent commissioner and managerial ownership have no significant effect on tax avoidance, but for profitability and cost of debthave negatively influence to tax avoidance. Keywords: Independent commissioner,Managerial ownership, Profitability, Cost of debt, Tax avoidance Penelitian ini untuk mengetahui pengaruh corporate governance, profitabilitas dan biaya hutang terhadap tax avoidance. Variabel dependen yang digunakan adalah tax avoidance ang diukur dengan cash effective tax rate (CETR). Variabel independen yang digunakan adalah corporate governance yang meliputi komisaris independen dan kepemilikan manajerial, profitabilitas dan biaya hutang. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar pada Bursa Efek Indonesia 2015-2017 dengan jumlah 17 sampel perusahaan. Jenis penelitian ini adalah kuantitatif dengan menggunakan software SPSS 20. Data dikumpulkan dengan menggunakan metode purposive sampling. Penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa secara uji t, komisaris independen dan kepemilikan manajerial berpengaruh tidak signifikan terhadap tax avoidance. Sedangkan untuk profitabilitas dan biaya hutang berpengaruh negatif terhadap tax avoidance. Kata kunci: Komisaris independen, Kepemilikan manajerial, Profitabilitas, Biaya hutang, Tax avoidance.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 542
NIM/NIDN Creators: 43215010210
Uncontrolled Keywords: Komisaris independen, Kepemilikan manajerial, Profitabilitas, Biaya hutang, Tax avoidance.
Subjects: 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 > 657.45 Auditing/Audit
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 > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
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 > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 09 Jul 2019 02:13
Last Modified: 25 May 2022 04:50
URI: http://repository.mercubuana.ac.id/id/eprint/49363

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