PENGARUH TATA KELOLA PERUSAHAAN, UKURAN PERUSAHAAN, LEVERAGE DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015)

RAHMAWATI, RENSA (2017) PENGARUH TATA KELOLA PERUSAHAAN, UKURAN PERUSAHAAN, LEVERAGE DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh dari variabel Tata Kelola Perusahaan (Kepemilikan Institusional, Prosentase Komisaris Independen, Kompensasi Eksekutif), Ukuran Perusahaan, Leverage dan Profitabilitas terhadap Penghindaran Pajak pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia tahun 2013-2015. Metode pengambilan sampel yang digunakan adalah metode purposive sampling. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel Kepemilikan Institusional dan Prosentase Komisaris Independen tidak berpengaruh secara signifikan terhadap Penghindaran Pajak Perusahaan. Sedangkan Kompensasi Eksekutif, Ukuran Perusahaan, Leverage dan Profitabilitas berpengaruh secara signifikan terhadap Penghindaran Pajak Perusahaan.This research aims to obtain empirical evidence about the influence of the variables of Corporate Governance (Institutional Ownership, Percentage of Independent Commissioners, Executive Compensation), Company Size, Leverage and Profitability against Tax Avoidance Company on the Manufacturing Sector Consumer Goods Industry Listed in Indonesia Stock Exchange in 2013-2015. The sampling method used is purposive sampling method. The analysis technique used is double linear regression analysis. The results showed that the percentage of variable Institutional Ownership and Independent Commissioner does not significantly affect the Company Tax Avoidance. Meanwhile, Executive Compensation, Company Size, Leverage and Profitability significantly affect the Company Tax Avoidance.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 17 112
NIM/NIDN Creators: 43213010184
Uncontrolled Keywords: Penghindaran Pajak, Tata Kelola Perusahaan, Kepemilikan Institusional, Prosentase Komisaris Independen, Kompensasi Eksekutif, Ukuran Perusahaan, Leverage, Profitabilitas
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi
300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan
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
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.25 Exchanges/Bursa
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Admin Perpus UMB
Date Deposited: 10 Mar 2017 09:23
Last Modified: 19 Feb 2024 02:45
URI: http://repository.mercubuana.ac.id/id/eprint/33210

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