PENGARUH MEKANISME CORPORATE GOVERNANCE, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris Perusahaan Jasa Logistik dan Transportasi yang terdaftar di Bursa Efek Indonesia Periode 2012-2017)

NOVITA, ELGINASARI (2019) PENGARUH MEKANISME CORPORATE GOVERNANCE, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris Perusahaan Jasa Logistik dan Transportasi yang terdaftar di Bursa Efek Indonesia Periode 2012-2017). S2 thesis, Universitas Mercu Buana.

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Abstract

The purpose of this study is to examine the effect of corporate governance mechanisms, liquidity and firm size on tax avoidance. The population in this study are all logistics and transportation service companies listed on the Indonesia Stock Exchange in the period 2012-2017. The selection of the number of samples using purposive sampling method with non-probability sampling techniques so that the is determined by 18 logistics and transportation service companies listed on the Indonesia Stock Exchange for the period 2012-2017. The data analysis method used multiple linear regression models with the help of SPSS version 20.00.The results of this study found that independent commissioners, managerial ownership, size of directors, liquidity, and company size partially have no significant effect on tax avoidance. Whereas institutional ownership and audit committees have a significant effect on tax avoidance. The results of the study simultaneously found that independent commissioners, managerial ownership, board size, liquidity, institutional ownership, audit committee, and company size had a significant effect on tax avoidance. Keywords : Independent Commissioners, Managerial Ownership, Board of Directors Size, Liquidity, Institutional Ownership, Audit Committee, Company Size, and Tax Avoidance Tujuan penelitian ini adalah untuk mengkaji dampak mekanisme tata kelola perusahaan, likuiditas dan ukuran perusahaan terhadap penghindaran pajak. Populasi dalam kajian ini adalah semua perusahaan jasa logistik dan transportasi yang terdaftar di Bursa Efek Indonesia pada periode 2012-2017. Pemilihan jumlah sampel dengan menggunakan metode purposive sampling dengan teknik sampling non-probabilitas sehingga ditentukan oleh 18 perusahaan jasa logistik dan transportasi yang terdaftar di Bursa Efek Indonesia untuk periode 2012-2017. Metode analisis data yang digunakan beberapa model regresi linear dengan menggunakan SPSS versi 20.00. hasil studi ini menemukan bahwa Komisaris Independen, kepemilikan manajerial, ukuran Direksi, likuiditas, dan ukuran perusahaan sebagian tidak memiliki berpengaruh signifikan terhadap penghindaran pajak. Sedangkan kepemilikan kelembagaan dan Komite Audit memiliki dampak yang signifikan terhadap penghindaran pajak. Hasil penelitian ini secara simultan menemukan bahwa Komisaris Independen, kepemilikan manajerial, ukuran perusahaan, likuiditas, kepemilikan kelembagaan, Komite Audit, dan ukuran perusahaan memiliki dampak yang signifikan terhadap penghindaran pajak. Kata kunci : Komisaris Independen, kepemilikan manajerial, ukuran perusahaan, likuiditas, kepemilikan kelembagaan, Komite Audit, ukuran perusahaan, dan penghindaran pajak

Item Type: Thesis (S2)
Call Number CD: CD/555. 19 110
NIM/NIDN Creators: 55516110086
Uncontrolled Keywords: Komisaris Independen, kepemilikan manajerial, ukuran perusahaan, likuiditas, kepemilikan kelembagaan, Komite Audit, ukuran perusahaan, dan penghindaran pajak
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan
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 > 657.4 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 > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 05 Jan 2022 08:25
Last Modified: 11 Apr 2022 01:52
URI: http://repository.mercubuana.ac.id/id/eprint/53652

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