PENGARUH KARAKTERISTIK EKSEKUTIF, KEPEMILIKAN KELUARGA, CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE

SUSETYO RINI, DEWI (2019) PENGARUH KARAKTERISTIK EKSEKUTIF, KEPEMILIKAN KELUARGA, CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE. S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to analyze the influence of executive character, family ownership, corporate governance on tax aviodance. Measurement of tax avoidance is calculated through CASH ETR (Cash effective tax rate) issued for tax costs and divided by pre-tax profit (Budiman, 2012). The population of this study is various industrial manufacturing companies listed on the Stock Exchange in 2015-2018. The sample obtained was 60 (sixty) data using purposive sampling technique.The results of statistical tests show that: 1). Executive characters have a significant positive effect on tax avoidance, 2 Family ownership has a positive but not significant effect on tax avoidance, 3). Corporate governance has a positive and significant effect on Tax Avoidance. Keywords: executive character, family ownership, corporate governance, tax avoidance. Penelitian ini bertujuan untuk menganalisis pengaruh karakter eksekutif, kepemilikan keluarga, corporate governance terhadap tax aviodance. Pengukuran penghindaran pajak dihitung melalui CASH ETR (Cash effective tax rate) yang dikeluarkan untuk biaya pajak dan dibagi dengan laba sebelum pajak (Budiman,2012). Populasi penelitian ini adalah perusahaan manufaktur aneka industri yang terdaftar di BEI tahun 2015-2018. Sampel yang diperoleh adalah sebanyak 60 (enam puluh) data dengan menggunakan teknik purposive sampling. Hasil pengujian stastistik menunjukkan bahwa : 1). Karakter eksekutif berpengaruh positif signifikan terhadap tax avoidance, 2 Kepemilikan keluarga berpengaruh positif namun tidak signifikan terhadap tax avoidance, 3). Corporate governance perpengaruh positif dan signifikan terhadap Tax Avoidance. Kata Kunci: Karakter eksekutif, Kepemilikan keluarga, Corporate governance, Tax Avoidance.

Item Type:	Thesis (S2)
Call Number CD:	CD/555. 19 133
Call Number:	TA/55/21/021
NIM/NIDN Creators:	55516110020
Uncontrolled Keywords:	Karakter eksekutif, Kepemilikan keluarga, Corporate governance, Tax Avoidance.
Subjects:	100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 155 Differential and Developmental Psychology/Psikologi Diferensial dan Psikologi Perkembangan > 155.9 Environmental Psychology/Psikologi Lingkungan > 155.93 Influence of Specific Situations/Pengaruh Situasi Tertentu 200 Religion/Agama > 290 Other Religions/Agama Selain Kristen > 297 Agama Islam/Islam > 297.6 Sociology of Islam/Sosiologi Islam > 297.62 Islamic Organization/Organisasi Islam > 297.624 Economic Organization/Organisasi Ekonomi 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 338 Production, Industrial Economics/Produksi, Ekonomi Industri > 338.7 Joint Ventures/Perusahaan Bersama 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
Divisions:	Pascasarjana > Magister Akuntansi
Depositing User:	Rifky
Date Deposited:	09 Dec 2022 03:33
Last Modified:	09 Dec 2022 03:33
URI:	http://repository.mercubuana.ac.id/id/eprint/50390

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