ISKANDAR, RIKO (2018) PENGARUH UKURAN PERUSAHAAN, KOMITE AUDIT DAN LEVERAGE TERHADAP TAX AVOIDANCE (Pada Perusahaan Manufaktur Yang Terdaftar Dibei Periode 2012-2016). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
ABSTRACT Tax Avoidance is a way many companies use to reduce tax payments by using fees that may be deducted from the gross income listed in Law No.36 of 2008 on Income Tax Article 6 paragraph 1. Company size, Audit Committee, and Leverage are used as an independent variable that is expected to affect Tax Avoidance as a dependent variable measured through Cash Effective Tax Rate (CETR). This research was conducted at manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2012-2016. The data obtained by purposive sampling technique is by determining certain criteria in the research data, so that the number of samples of 54 companies and the number of observations as much as 270 times. The data in this study using multiple linear analysis technique. The results of this study indicate that firm size does not significantly affect tax avoidance, audit committee has a significant negative effect on tax avoidance, and leverage has a significant positive effect on tax avoidance. Keywords: tax avoidance, firm size, audit committee, leverage, cash effective tax rate, stock exchange Indonesia ABSTRAK Tax Avoidance merupakan cara yang digunakan banyak perusahaan untuk mengurangi pembayaran pajak dengan menggunakan biaya –biaya yang boleh dikurangi dari penghasilan bruto yang tercantum dalam Undang-Undang No.36 tahun 2008 tentang PPh pasal 6 ayat 1. Ukuran perusahaan, Komite Audit, dan Leverage digunakan sebagai variabel independen yang diperkirakan akan memberikan pengaruh pada Tax avoidance sebagai variable dependen yang diukur melalui Cash Effective Tax Rate (CETR). Penelitian ini dilakukan pada perusahaan-perusahaan manufaktur yang terdapat di Bursa Efek Indonesia (BEI) tahun 2012-2016. Data diperoleh dengan teknik purposive sampling yaitu dengan menentukan kriteria-kriteria tertentu pada data penelitian, sehingga didapat jumlah sampel sebanyak 54 perusahaan dan jumlah pengamatan sebanyak 270 kali. Data pada penelitian ini menggunakan teknik analisis linier berganda. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan tidak signifikan berpengaruh terhadap tax avoidance, komite audit berpengaruh negatif signifikan terhadap tax avoidance, dan leverage berpengaruh positif secara signifikan terhadap tax avoidance. Kata Kunci: tax avoidance, ukuran perusahaan, komite audit , leverage, cash effective tax rate, bursa efek Indonesia
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