PUTRI, NABILA MAHARSI (2019) PENGARUH RETURN ON ASSET (ROA), UKURAN PERUSAHAAN, KOMITE AUDIT DAN PROPORSI KOMISARIS INDEPENDEN TERHADAP TAX AVOIDANCE. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research aims to examine the effect of Return On Asset (ROA), Company’s Size, Audit Commitee and Proportion of Independent Directors to Tax Avoidance. Tax Avoidance is measured using the cash effective tax rate (CETR). This study is an empirical research with the purposive of sampling techniques in data collection. Secondary data obtained from financial statement and annual report listing on the Indonesia Stock Exchange period 2013-2017 The research population was manufacture companies on consumption sector listed in Indonesia Stock Exchange period 2013-2017 resulting in 21 companies that quality as a sample. Multiple regression analysis was conducted using SPSS version 20.00 for windows. The test results showed of four hypotheses proposed hypothesis two accepted hypothesis. Based on the result of multiple regression analysis with a significance level of 5%, the results of this study conclude that : (1) Return On Asset has an effect on tax avoidance with proxy CETR with significance value 0,000<0,05 (2) Company’s Size has no effect on tax avoidance with proxy CETR with significance value 0,227>0,05 (3) Audit commitee has no effect on tax avoidance with proxy CETR with significance value 0,441>0,05 (4) Proportion of Independent Directors has an effect on tax avoidance with proxy CETR significance value 0,006<0,05. And the amount of determination of the case (adjusted R2) of 12,5%. Keywords: Return On Asset, Company’s Size, Audit Commitee, Proportion of Independent Directors and Tax Avoidance. Penelitian ini untuk menguji pengaruh Return On Asset (ROA), Ukuran Perusahaan, Komite Audit dan Proporsi Komisaris Independen terhadap Tax Avoidance. Tax avoidance diukur menggunakan cash effective tax rate (CETR). Penelitian empiris ini menggunakan metode purposive sampling dalam melakukan pengumpulan data. Data sekunder ini diperoleh dari laporan keuangan dan laporan tahunan yang terdaftar di BEI periode 2013-2017. Populasi penelitian ini adalah perusahaan manufaktur sektor barang konsumsi di BEI periode 2013-2017 dengan jumlah sebanyak 21 sampel perusahaan. Analisis regresi berganda dilakukan menggunakan SPSS versi 20.00. Hasil tes menunjukkan empat hipotesis yang diajukan hanya terdapat dua hipotesis yang diterima. Berdasarkan hasil analisis regresi berganda dengan tingkat signifikansi 5% maka hasil penelitian ini menyimpulkan : (1) Return On Asset berpengaruh negatif terhadap tax avoidance yang diproksikan dengan CETR dengan nilai signifikansi 0,000<0,05 (2) Ukuran perusahaan tidak berpengaruh terhadap tax avoidance yang diproksikan dengan CETR dengan nilai signifikansi 0,227>0,05 (3) Komite audit tidak berpengaruh terhadap tax avoidance yang diproksikan dengan CETR dengan nilai signifikansi 0,441>0,05 (4) Proporsi komisaris independen berpengaruh positif terhadap tax avoidance yang diproksikan dengan CETR dengan nilai signifikansi 0,006<0,05. Dan besarnya koefisien determinasi (adjusted R2) sebesar 12,5%. Kata Kunci: Return On Asset, Ukuran Perusahaan, Komite Audit, Proporsi Komisaris Independen dan Tax Avoidance
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